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   "value": "1.1.<span class=\"ffb ls0\"> <span class=\"ff3\">NAZWA, SIEDZIBA, PRZEDMI<span class=\"_ _0\"></span>OT DZIA\u0141ALNO\u015aCI<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>Niniejsze sprawozdanie finansowe jest skonsolidowanym sprawozdaniem finansowym Grupy Kapita\u0142ow<span class=\"_ _1\"></span>ej Jastrz\u0119bskiej Sp\u00f3\u0142ki W\u0119glowe<span class=\"_ _0\"></span><span class=\"ff1\">j S.A.  </span>Niniejsze <span class=\"_ _0\"></span>skonsoli<span class=\"_ _0\"></span>dowane <span class=\"_ _0\"></span>sprawozdanie <span class=\"_ _0\"></span>finansowe <span class=\"_ _0\"></span>Grupy <span class=\"_ _9\"></span>Kapita\u0142owej <span class=\"_ _0\"></span>obejmuje <span class=\"_ _9\"></span>dane za <span class=\"_ _9\"></span>rok <span class=\"_ _0\"></span>obrotowy <span class=\"_ _9\"></span>zako\u0144czony <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>grudnia <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span><span class=\"ff1\">roku <span class=\"_ _0\"></span>oraz </span>zawiera <span class=\"_ _b\"></span>dane <span class=\"_ _b\"></span>por\u00f3wnawcze <span class=\"_ _b\"></span>za <span class=\"_ _b\"></span>rok <span class=\"_ _8\"> </span>obrotowy <span class=\"_ _9\"></span>zako\u0144czony<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>grudnia <span class=\"_ _b\"> </span>20<span class=\"_ _0\"></span>22 <span class=\"_ _b\"></span>roku <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>na<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>dzie\u0144 <span class=\"_ _b\"></span>1 <span class=\"_ _b\"></span>stycznia <span class=\"_ _b\"></span>2022 <span class=\"_ _8\"> </span>roku <span class=\"_ _b\"></span>(z <span class=\"_ _b\"></span>uwagi <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>zastosow<span class=\"_ _9\"></span>an\u0105 retrospektywnie zmian\u0119 zasad rachunkowo\u015bci \u2013<span class=\"ff1\"> Nota 2.6.). </span>Grupa <span class=\"_ _9\"></span>Kapita\u0142owa <span class=\"_ _9\"></span>Jastrz\u0119bskiej <span class=\"_ _9\"></span>Sp\u00f3\u0142ki <span class=\"_ _9\"></span>W\u0119glowej <span class=\"_ _9\"></span>S.A. <span class=\"_ _9\"></span>(\u201eGrupa\u201d, <span class=\"_ _9\"></span>\u201eGrupa <span class=\"_ _9\"></span>Kapita\u0142owa\u201d) <span class=\"_ _9\"></span>sk\u0142ada <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>J<span class=\"_ _0\"></span>astrz\u0119bskiej <span class=\"_ _9\"></span>Sp\u00f3\u0142ki <span class=\"_ _9\"></span>W\u0119glowej<span class=\"ff1\"> </span>S.A. <span class=\"_ _9\"></span>(\u201eJSW\u201d, \u201eJednostka dominuj\u0105ca\u201d) i<span class=\"ff1\"> </span>jej sp\u00f3\u0142ek zale\u017cnych zlokalizowanych na<span class=\"ff1\"> terenie Polski. </span>PODSTAWOWE IN<span class=\"_ _1\"></span>FORMACJE <span class=\"_ _1\"></span>O JEDNOS<span class=\"_ _1\"></span>TCE DOMINUJ\u0104CE<span class=\"_ _1\"></span>J<span class=\"ff2\"> </span>               <span class=\"_ _1\"></span>                              <span class=\"_ _1\"></span>                           <span class=\"ff2 fc1\">NAZWA</span> <span class=\"ff7\">Jastrz\u0119bsk<span class=\"_ _1\"></span>a Sp\u00f3\u0142ka W\u0119glo<span class=\"_ _1\"></span>wa S.A.<span class=\"ff1\"> </span></span>               <span class=\"_ _1\"></span>                              <span class=\"_ _1\"></span>                        <span class=\"ff2 fc1\">SIEDZIBA</span> <span class=\"ff7\">Aleja Jan<span class=\"_ _1\"></span>a Paw\u0142a II 4, 44<span class=\"ff1\">-</span>330<span class=\"_ _1\"></span> Jastrz\u0119bie<span class=\"ff1\">-</span>Zdr\u00f3j<span class=\"ff1 ls4\">, <span class=\"ls0\">Polska </span></span></span>       <span class=\"ls0\">                                 <span class=\"_ _1\"></span>                                 <span class=\"_ _1\"></span>     <span class=\"ff2 fc1 ls9\">KRS</span> 0000072093 <span class=\"ff7\">\u2013</span> <span class=\"ff7\">S\u0105d R<span class=\"_ _1\"></span>ejonowy w Gli<span class=\"_ _1\"></span>wicach X Wyd<span class=\"_ _1\"></span>zia\u0142 Gospodarczy Kraj<span class=\"_ _1\"></span>owego Rejestru S<span class=\"_ _1\"></span>\u0105dowego, <span class=\"ff1\"> </span></span></span>               <span class=\"_ _1\"></span>                              <span class=\"_ _1\"></span>                                 <span class=\"_ _1\"></span>         Pols<span class=\"lsa\">ka</span>                <span class=\"_ _1\"></span>                              <span class=\"_ _1\"></span>                            <span class=\"ff2 fc1 ls9\">REGON</span> <span class=\"_ _1\"></span>271747631                <span class=\"_ _1\"></span>                              <span class=\"_ _1\"></span>                                 <span class=\"_ _1\"></span>  <span class=\"ff2 fc1\">NIP</span> 633 000 51 10          <span class=\"ff3 fc1\">PODSTAWO<span class=\"_ _1\"></span>WY PRZEDMIO<span class=\"_ _1\"></span>T DZIA\u0141ALNO<span class=\"_ _1\"></span>\u015aCI<span class=\"ff1 fc0\"> Wydobywanie, wzb<span class=\"_ _1\"></span>ogaca<span class=\"ff7\">nie i sprzeda\u017c w\u0119<span class=\"_ _1\"></span>gla kamiennego or<span class=\"_ _1\"></span>az sprzeda\u017c koksu i w<span class=\"_ _1\"></span>\u0119glopochodny<span class=\"_ _1\"></span>ch</span><span class=\"ff7\"><span class=\"ff1\"> </span></span></span></span>Jastrz\u0119bska <span class=\"_ _0\"></span>Sp\u00f3\u0142ka <span class=\"_ _0\"></span>W\u0119glowa <span class=\"_ _0\"></span>S.A.,<span class=\"ff1\"> <span class=\"_ _0\"></span></span>sp\u00f3\u0142k<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>akcyjna, <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>j<span class=\"_ _0\"></span>ednostk\u0105 dominuj\u0105c\u0105 <span class=\"_ _0\"></span>Gr<span class=\"_ _0\"></span>upy <span class=\"_ _0\"></span>Kapita\u0142owej. <span class=\"_ _0\"></span>Zgodnie <span class=\"_ _0\"></span>ze<span class=\"ff1\"> </span>Statutem, <span class=\"_ _0\"></span>Jednostka <span class=\"_ _0\"></span>dominuj\u0105ca mo\u017ce <span class=\"_ _9\"></span>dzia\u0142a\u0107 <span class=\"_ _b\"></span>na <span class=\"_ _9\"></span>obszarze <span class=\"_ _9\"></span><span class=\"ff1\">Rzeczypospolitej <span class=\"_ _b\"></span>Polskiej</span><span class=\"ff1\"> <span class=\"_ _9\"></span></span>i<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>poza <span class=\"_ _9\"></span>jej <span class=\"_ _b\"></span>granicami. <span class=\"_ _9\"></span>Czas <span class=\"_ _9\"></span>trwania <span class=\"_ _9\"></span>dzia\u0142alno\u015bci<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>JSW <span class=\"_ _9\"></span>jest <span class=\"_ _9\"></span>nieoznaczony. <span class=\"_ _b\"></span>Akcje <span class=\"_ _9\"></span>Jednostki dominuj\u0105cej <span class=\"_ _1\"></span>znajduj\u0105 <span class=\"_ _1\"></span>si\u0119 w<span class=\"ff1\"> pu<span class=\"_ _1\"></span>blicznym <span class=\"_ _1\"></span>obrocie <span class=\"_ _1\"></span>od 6 <span class=\"ff7\">lipca 20<span class=\"_ _1\"></span>11 <span class=\"_ _1\"></span>roku. We<span class=\"_ _1\"></span>d\u0142ug <span class=\"_ _1\"></span>klasyfikacji Gie\u0142dy <span class=\"_ _5\"></span>Papier\u00f3w Warto\u015bciowych <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>Warszawie <span class=\"_ _1\"></span>S.A. <span class=\"_ _1\"></span>JSW </span></span>zakwalifikowana jest do sektora g\u00f3rnictwa w\u0119g<span class=\"_ _1\"></span>la. <span class=\"ff1\"> </span>Grupa <span class=\"_ _9\"></span>Kapita\u0142owa <span class=\"_ _9\"></span>Jastrz\u0119bskiej <span class=\"_ _9\"></span>Sp\u00f3\u0142ki <span class=\"_ _9\"></span>W\u0119glowej <span class=\"_ _9\"></span>S.A. <span class=\"_ _9\"></span>jest <span class=\"_ _9\"></span>najwi\u0119ksz<span class=\"_ _0\"></span>ym <span class=\"_ _9\"></span>producentem <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _9\"></span>koksowe<span class=\"_ _0\"></span>go <span class=\"_ _9\"></span>typu <span class=\"_ _9\"></span>hard <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>nacz\u0105cym <span class=\"_ _9\"></span>producentem koksu <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>Unii <span class=\"_ _9\"></span>Europejskiej. <span class=\"_ _9\"></span>Od <span class=\"_ _9\"></span>lat <span class=\"_ _9\"></span>zajmuje <span class=\"_ _9\"></span>kluczow\u0105 <span class=\"_ _9\"></span>pozycj\u0119 <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>polskim <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>europejsk<span class=\"_ _0\"></span>im <span class=\"_ _9\"></span>rynku <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _9\"></span>koksowego, <span class=\"_ _9\"></span>za <span class=\"_ _9\"></span>spraw\u0105 <span class=\"_ _0\"></span>produkcj<span class=\"_ _9\"></span><span class=\"ff1\">i <span class=\"_ _9\"></span>wysokiej </span>jako\u015bci <span class=\"_ _0\"></span>w\u0119gla koksowego <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>koksu <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>dzi\u0119ki <span class=\"_ _0\"></span>usytuowaniu <span class=\"_ _0\"></span>dzia\u0142alno\u015bci <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span><span class=\"ff1\"> </span>s\u0105siedztwie <span class=\"_ _0\"></span>jej <span class=\"_ _0\"></span>g\u0142\u00f3wnych <span class=\"_ _0\"></span>odbiorc\u00f3w. <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>wydobywa r<span class=\"_ _0\"></span>\u00f3wnie\u017c <span class=\"_ _0\"></span>w\u0119giel do cel\u00f3w energetycznych.<span class=\"ff1\"> </span>Na dzie\u0144 31 grudnia 2023 roku oraz na dzie\u0144 31 grudnia 2022 roku wi\u0119kszo\u015bciowym akcjonariuszem Grupy by\u0142 Skarb Pa\u0144stwa<span class=\"ff1\">. </span>W 2023 roku i w 2022 roku Skarb Pa\u0144stwa by\u0142 bezpo\u015brednim podmiotem kontroluj\u0105cym najwy\u017cszego szczebla.<span class=\"_ _1c\"> </span>Niniejsze <span class=\"_ _1\"></span>skonsolidowane <span class=\"_ _5\"></span>sprawozdane <span class=\"_ _1\"></span>finansowe <span class=\"_ _5\"></span>zos<span class=\"ff7\">ta\u0142o sporz\u0105dzone <span class=\"_ _5\"></span>w <span class=\"_ _1\"></span>milionach <span class=\"_ _1\"></span>PLN <span class=\"_ _5\"></span>i wszystk<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>warto\u015bci, <span class=\"_ _5\"></span>o <span class=\"_ _1\"></span>ile <span class=\"_ _1\"></span>nie <span class=\"_ _5\"></span>wskazano <span class=\"_ _1\"></span>inaczej, <span class=\"_ _1\"></span>podane<span class=\"_ _1\"></span> </span>zosta\u0142y w mln PLN.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-411": {
   "value": "Jastrz\u0119bska Sp\u00f3\u0142ka W\u0119glowa S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-412": {
   "value": "Aleja Jana Paw\u0142a II 4, 44-330 Jastrz\u0119bie-Zdr\u00f3j",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-413": {
   "value": "Polska",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "Polska",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-414": {
   "value": "Wydobywanie, wzbogacanie i sprzeda\u017c w\u0119gla kamiennego oraz sprzeda\u017c koksu i w\u0119glopochodnych",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-415": {
   "value": "Jastrz\u0119bska Sp\u00f3\u0142ka W\u0119glowa S.A.,",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "sp\u00f3\u0142ka akcyjna",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-417": {
   "value": " Rzeczypospolitej Polskiej",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-418": {
   "value": "Skarb Pa\u0144stwa",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "1.2.<span class=\"ffb ls0\"> <span class=\"ff3\">SK\u0141AD GRUPY KAPITA\u0141<span class=\"_ _0\"></span>OWEJ<span class=\"ff2\"> </span></span></span>Na dzie\u0144 31 grudnia 2023 roku JSW posiada\u0142a bezpo\u015brednio lub po\u015brednio udzia\u0142y i akcje w 18 sp\u00f3\u0142kach pow<span class=\"_ _1\"></span>i\u0105zanych, w tym:<span class=\"_ _0\"></span><span class=\"ff1\"> </span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">17 sp\u00f3\u0142kach zale\u017cnych (bezpo\u015brednio i po\u015brednio),<span class=\"ff1\"> </span></span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">1 sp\u00f3\u0142ce s<span class=\"ff1\">towarzyszonej. </span></span>Sp\u00f3\u0142ki <span class=\"_ _8\"> </span>zale\u017cne <span class=\"_ _8\"> </span>podlegaj\u0105 <span class=\"_ _b\"> </span>konsoli<span class=\"_ _0\"></span>dacji <span class=\"_ _8\"> </span>metod\u0105 <span class=\"_ _b\"> </span>pe\u0142n\u0105. <span class=\"_ _8\"> </span>Ponadto <span class=\"_ _8\"> </span>konsolidacj\u0105 <span class=\"_ _8\"> </span>metod\u0105 <span class=\"_ _b\"> </span>pe\u0142n\u0105 <span class=\"_ _8\"> </span>obj\u0119to <span class=\"_ _8\"> </span>JSW <span class=\"_ _8\"> </span>Stabilizacyjny <span class=\"_ _8\"> </span>Fundusz <span class=\"_ _8\"> </span>Inwes<span class=\"_ _0\"></span><span class=\"ff1\">tycyjny </span>Zamkni\u0119ty.<span class=\"ff1\"> </span>Udzia\u0142y w<span class=\"_ _1\"></span> jed<span class=\"_ _1\"></span>nostce stowarzyszonej <span class=\"_ _1\"></span>(Remkoks <span class=\"_ _1\"></span>Sp.<span class=\"ff1\"> z </span>o.o.) s\u0105<span class=\"ff1\"> w skonsolidowanym <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>prawozdaniu <span class=\"_ _1\"></span>finanso<span class=\"ff7\">wym<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wyceniane metod\u0105 <span class=\"_ _1\"></span>praw <span class=\"_ _1\"></span>w\u0142asno\u015bci.<span class=\"_ _1c\"> </span></span></span>Poni\u017cej przedstawiono informacje o jednostkach wchodz\u0105cych w sk\u0142ad Grupy Kapita\u0142owej obj\u0119tych kon<span class=\"_ _1\"></span>solidacj\u0105 metod\u0105 pe\u0142n\u0105:<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Lp.<span class=\"ls0\"> </span>Nazwa sp\u00f3\u0142ki<span class=\"ff2\"> </span>Siedziba Podstawowy pr<span class=\"_ _1\"></span>zedmiot dzia\u0142al<span class=\"_ _1\"></span>no\u015bci<span class=\"ff2\"> </span>Procentowy ud<span class=\"_ _1\"></span>zia\u0142 sp\u00f3\u0142ek<span class=\"ff2\"> </span>Grupy w kapitale podstawowym 31.12.2023 31.12.2022 Jednostka dominuj\u0105<span class=\"_ _1\"></span>ca<span class=\"ff2\"> </span>1.<span class=\"ls0\"> </span>Jastrz\u0119bska Sp\u00f3\u0142k<span class=\"_ _1\"></span>a W\u0119glowa S.<span class=\"_ _1\"></span>A.<span class=\"ff1\"> </span>(\u201eJSW\u201d)<span class=\"ff1\"> </span>Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span>Zdr\u00f3j<span class=\"ff1\"> </span>Wydobywanie i spr<span class=\"_ _1\"></span>zeda\u017c w\u0119gla kamie<span class=\"_ _1\"></span>nnego, sprzeda<span class=\"_ _1\"></span>\u017c koksu i <span class=\"ff7\">w\u0119glopochod<span class=\"_ _1\"></span>nych<span class=\"ff1\"> </span></span>nie dotyczy Sp\u00f3\u0142ki bezpo\u015brednio <span class=\"_ _1\"></span>zale\u017cne<span class=\"ff1 fc0\"> </span>2.<span class=\"ls0\"> </span>JSW KOKS S.A.<span class=\"_ _1\"></span> (\u201eJSW KOKS\u201d)<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Zabrze Produkcja koksu or<span class=\"_ _1\"></span>az produkt\u00f3w w<span class=\"_ _1\"></span>\u0119glopochodnych, dostawa energii el<span class=\"_ _1\"></span>ektrycznej i ciep\u0142<span class=\"_ _1\"></span>a<span class=\"ff1\"> </span>96,28% 96,28% 3.<span class=\"ls0\"> </span>Jastrz\u0119bskie Zak\u0142a<span class=\"_ _1\"></span>dy Remontowe <span class=\"ff1\"> </span>Sp. z o.o. (\u201eJZR\u201d)<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span>Zdr\u00f3j<span class=\"ff1\"> </span>Dzia\u0142alno\u015b\u0107 us\u0142u<span class=\"_ _1\"></span>gowa w<span class=\"ff1\"> </span>zakresie remo<span class=\"_ _1\"></span>nt\u00f3w maszyn i <span class=\"ff7\">urz\u0105dze\u0144, ich kon<span class=\"_ _1\"></span>serwacja, us\u0142ugi <span class=\"_ _1\"></span>serwisowe, prod<span class=\"_ _1\"></span>ukcja </span>maszyn dla g\u00f3rnict<span class=\"_ _1\"></span>wa oraz budowni<span class=\"_ _1\"></span>ctwa<span class=\"ff1\"> </span>60,40% 60,40% 4.<span class=\"ls0\"> </span>Przedsi\u0119biorstwo B<span class=\"_ _1\"></span>udowy Szyb\u00f3w<span class=\"ff1\"> </span>S.A. (\u201eP<span class=\"_ _1\"></span>BSz\u201d)<span class=\"ff1\"> </span>Tarnowskie G\u00f3ry<span class=\"ff1\"> </span>Specjalistyczne <span class=\"_ _1\"></span>us\u0142ugi g\u00f3rnicze: projekto<span class=\"_ _1\"></span>wanie i wykonywanie w<span class=\"_ _1\"></span>yrobisk pionowy<span class=\"_ _1\"></span>ch, poziomych i tuneli, budownictwo, wynaje<span class=\"_ _1\"></span>m maszyn i ur<span class=\"_ _1\"></span>z\u0105dze\u0144, instalowanie, naprawa i <span class=\"ff7\">konserwacj<span class=\"_ _1\"></span>a maszyn dla <span class=\"_ _1\"></span>g\u00f3rnictwa, kopalni<span class=\"_ _1\"></span>ctwa </span>i budownictwa 95,81% 95,81% 5.<span class=\"ls0\"> </span>JSW Nowe Proje<span class=\"_ _1\"></span>kty S.A.  (\u201eJSW Nowe Proje<span class=\"_ _1\"></span>kty\u201d)<span class=\"ff1\"> </span>Katowice Realizacja ekologi<span class=\"_ _1\"></span>cznych projekt\u00f3w w <span class=\"_ _1\"></span>obszarze en<span class=\"_ _1\"></span>ergetyki na rzecz Grupy. Do<span class=\"_ _1\"></span>stawca us\u0142ug w <span class=\"_ _1\"></span>zakresie wykorzystywania s<span class=\"_ _1\"></span>amolot\u00f3w bez<span class=\"_ _1\"></span>za\u0142ogowych dla potrz<span class=\"_ _1\"></span>eb komercyjnych. <span class=\"ff7\">Roz<span class=\"_ _1\"></span>w\u00f3j odnawialnyc<span class=\"_ _1\"></span>h \u017ar\u00f3de\u0142 energii i<span class=\"ff1\"> </span></span>poprawa efektywno<span class=\"_ _1\"></span>\u015bci energetyczn<span class=\"_ _1\"></span>ej<span class=\"ff1\"> </span>100,00% 100,00% 6.<span class=\"ls0\"> </span>Przedsi\u0119biorstwo G<span class=\"_ _1\"></span>ospodarki Wodnej i <span class=\"ff7\">Rekultywacji S.<span class=\"_ _1\"></span>A. (\u201ePGWiR\u201d)<span class=\"ff1\"> </span></span>Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span>Zdr\u00f3j<span class=\"ff1\"> </span>\u015awiadczenie us\u0142<span class=\"_ _1\"></span>ug wodno<span class=\"ff1\">-</span>\u015bciekowych, o<span class=\"_ _1\"></span>czyszczanie i <span class=\"ff7\">odprowadzanie z<span class=\"_ _1\"></span>asolonych w\u00f3d g<span class=\"_ _1\"></span>\u00f3rniczych, dostar<span class=\"_ _1\"></span>czanie </span>wody <span class=\"ff7\">przemys\u0142owej, d<span class=\"_ _1\"></span>zia\u0142alno\u015b\u0107 rek<span class=\"_ _1\"></span>ultywacyjna, pro<span class=\"_ _1\"></span>dukcja </span>soli 100,00% 100,00% 7.<span class=\"ls0\"> </span>Centralne Labor<span class=\"_ _1\"></span>atorium Pomiarowo <span class=\"ff7\">\u2013</span> Badawcze Sp. z o.<span class=\"_ _1\"></span>o. (\u201eCLP<span class=\"ff1\">-</span>B\u201d)<span class=\"ff1\"> </span>Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span>Zdr\u00f3j<span class=\"ff1\"> </span>Wykonywanie us\u0142u<span class=\"_ _1\"></span>g bada\u0144 techniczny<span class=\"_ _1\"></span>ch, analiz chemicznych i fizyk<span class=\"_ _1\"></span>o-chemicznych kop<span class=\"_ _1\"></span>alin, <span class=\"ff7\">materia\u0142\u00f3w ora<span class=\"_ _1\"></span>z </span>produkt\u00f3w sta\u0142ych, <span class=\"_ _1\"></span>ciek\u0142ych i<span class=\"ff1\"> gazowych<span class=\"_ _1\"></span> </span>99,92% 99,92% 8.<span class=\"ls0\"> </span>Jastrz\u0119bska Sp\u00f3\u0142k<span class=\"_ _1\"></span>a Kolejowa <span class=\"ff1\"> </span>Sp. z o.o. (\u201eJSK\u201d)<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span>Zdr\u00f3j<span class=\"ff1\"> </span>Udost\u0119pnianie li<span class=\"_ _1\"></span>nii kolejowych, utrz<span class=\"_ _1\"></span>ymanie budowli i <span class=\"ff7\">urz\u0105dze\u0144 infrastru<span class=\"_ _1\"></span>ktury kolejowej, <span class=\"_ _1\"></span>budowa i remont<span class=\"_ _1\"></span>y </span>uk\u0142ad\u00f3w torowych <span class=\"_ _1\"></span>oraz obiekt\u00f3w kolej<span class=\"_ _1\"></span>owych<span class=\"ff1\"> </span>100,00% 100,00% 9.<span class=\"ls0\"> </span>JSW IT Systems S<span class=\"_ _1\"></span>p. z o.o. (\u201eJSW<span class=\"ff1\"> <span class=\"ls4\">IT</span> </span>Systems\u201d)<span class=\"ff1\"> </span>Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span>Zdr\u00f3j<span class=\"ff1\"> </span>Kompleksowa obs\u0142<span class=\"_ _1\"></span>uga informaty<span class=\"_ _1\"></span>czna, dzia\u0142alno\u015b\u0107 w zakresie oprogra<span class=\"_ _1\"></span>mowania i przetwar<span class=\"_ _1\"></span>zania danych, doradztwo w zakre<span class=\"_ _1\"></span>sie sprz\u0119tu <span class=\"ff1\">komputero<span class=\"_ _1\"></span>wego </span>100,00% 100,00% 10.<span class=\"ls0\"> </span>JSU Sp. z <span class=\"ff7\">o.o. (\u201e<span class=\"_ _1\"></span>JSU\u201d)<span class=\"ff1\"> </span></span>Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span>Zdr\u00f3j<span class=\"ff1\"> </span>Po\u015brednictwo ubez<span class=\"_ _1\"></span>pieczeniowe wra<span class=\"_ _1\"></span>z z<span class=\"ff1\"> </span>obs\u0142ug\u0105 ubezpiecze\u0144 w<span class=\"ff1\"> </span>zakre<span class=\"_ _1\"></span>sie likwidacji szk\u00f3<span class=\"_ _1\"></span>d ubezpieczeniowych, <span class=\"_ _1\"></span>dzia\u0142alno\u015b\u0107 tur<span class=\"_ _1\"></span>ystyczna i<span class=\"ff1\"> hotelarska </span>100,00% 100,00% 11.<span class=\"ls0\"> </span>JSW Logistics S<span class=\"_ _1\"></span>p. z o.o. (\u201eJSW Logistics\u201d)<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Katowice \u015awiadczenie us\u0142<span class=\"_ _1\"></span>ug w zakresie obs\u0142<span class=\"_ _1\"></span>ugi bocznic kolej<span class=\"_ _1\"></span>owych, przewoz\u00f3w w\u0119gl<span class=\"_ _1\"></span>a i<span class=\"ff1\"> </span>koksu, przewozu \u0142a<span class=\"_ _1\"></span>dunk\u00f3w oraz utrzymania i <span class=\"ff7\">naprawy <span class=\"_ _1\"></span>pojazd\u00f3w kol<span class=\"_ _1\"></span>ejowych<span class=\"ff1\"> </span></span>100,00% 100,00% 12.<span class=\"ls0\"> </span>JSW Szkolenie i G<span class=\"_ _1\"></span>\u00f3rnictwo <span class=\"ff1\"> </span>Sp. z o.o. (\u201eJSW Si<span class=\"_ _1\"></span>G\u201d)<span class=\"ff1\"> </span>Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span>Zdr\u00f3j<span class=\"ff1\"> </span>Dzia\u0142alno\u015b\u0107 us\u0142u<span class=\"_ _1\"></span>gowa wspomagaj\u0105<span class=\"_ _1\"></span>ca g\u00f3rnictwo<span class=\"ff1\"> </span>100,00% 100,00% Sp\u00f3\u0142ki po\u015brednio <span class=\"_ _1\"></span>zale\u017cne<span class=\"ff1 fc0\"> </span>13.<span class=\"ls0\"> </span>BTS Sp. z o.o.  (\u201eBTS\u201d)<span class=\"ff1\"> </span>D\u0105browa G\u00f3rnicza<span class=\"ff1\"> </span>Us\u0142ugi transportow<span class=\"_ _1\"></span>e, og\u00f3lnobudowl<span class=\"_ _1\"></span>ane i <span class=\"ff1\">gastronomiczne </span>100,00% 100,00% 14.<span class=\"ls0\"> </span>ZREM-BUD Sp. <span class=\"_ _1\"></span>z o.o.  (\u201eZREM<span class=\"ff1\">-</span>BUD\u201d) <span class=\"_ _1\"></span><span class=\"ff1\"> </span>D\u0105browa G\u00f3rnicza<span class=\"ff1\"> </span>Us\u0142ugi w zakresi<span class=\"_ _1\"></span>e remont\u00f3w mas<span class=\"_ _1\"></span>zyn i urz\u0105dze\u0144 mechanicznych, sprz<span class=\"_ _1\"></span>\u0119tu elektryczn<span class=\"_ _1\"></span>ego i przyrz\u0105d\u00f3w kontrolno-<span class=\"ff7\">pomiarow<span class=\"_ _1\"></span>ych oraz budow<span class=\"_ _1\"></span>nictwa przemys\u0142ow<span class=\"_ _1\"></span>ego<span class=\"ff1\"> </span></span>100,00% 100,00% 15.<span class=\"ls0\"> </span>CARBOTRANS <span class=\"_ _1\"></span>Sp. z o.o. (\u201eCarbotrans\u201d)<span class=\"ff1\"> </span>Zabrze Transport drogowy to<span class=\"_ _1\"></span>war\u00f3w<span class=\"ff1\"> </span>100,00% 100,00% 16.<span class=\"ls0\"> </span>JZR D\u017awigi Sp. z o.<span class=\"_ _1\"></span>o.<span class=\"ff1\"> </span>(\u201eJZR D\u017awigi\u201d)<span class=\"ff1\"> </span>Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span>Zdr\u00f3j<span class=\"ff1\"> </span>Us\u0142ugi z zakresu pr<span class=\"_ _1\"></span>odukcji, moderni<span class=\"_ _1\"></span>zacji, remont\u00f3w, konserwacji, przegl<span class=\"_ _1\"></span>\u0105d\u00f3w oraz serwi<span class=\"_ _1\"></span>su urz\u0105dze\u0144 transportu bliskiego 100,00% 84,97% 17.<span class=\"ls0\"> </span>JSW Ochrona Sp. <span class=\"_ _1\"></span>z o.o.  (\u201eJSW Ochrona\u201d) <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span>Zdr\u00f3j<span class=\"ff1\"> </span>Dzia\u0142alno\u015b\u0107 ochroni<span class=\"_ _1\"></span>arska oraz pom<span class=\"_ _1\"></span>ocnicza zwi\u0105zana z <span class=\"ff7\">utrzymaniem porz<span class=\"_ _1\"></span>\u0105dku<span class=\"ff1\"> </span></span>100,00% 100,00%<span class=\"_ _1c\"> </span>18.<span class=\"ls0\"> </span>JSW Zwa\u0142owanie i <span class=\"_ _1\"></span>Rekultywacja Sp. <span class=\"ff7\">z o.o. (\u201eJSW Zwa\u0142<span class=\"_ _1\"></span>owanie </span>i <span class=\"ff7\">Rekultywacja\u201d)</span> Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span>Zdr\u00f3j<span class=\"ff1\"> </span>\u015awiadczenie us\u0142<span class=\"_ _1\"></span>ug zagospodarowa<span class=\"_ _1\"></span>nia odpad\u00f3w pokopalnianych or<span class=\"_ _1\"></span>az rekultywacji 100,00% 100,00% Inne jednostki 19.<span class=\"ls0\"> </span>JSW Stabilizacyjny <span class=\"_ _1\"></span>Fundusz Inwestycyjny Zamk<span class=\"_ _1\"></span>ni\u0119ty (\u201eJSW Stabilizacyjny FI<span class=\"_ _1\"></span>Z\u201d, \u201eFundusz\u201d) *<span class=\"ff1\"> </span>Warszawa Lokowanie \u015brodk\u00f3w pi<span class=\"_ _1\"></span>eni\u0119\u017cnych ze<span class=\"_ _1\"></span>branych w drodz<span class=\"_ _1\"></span>e niepublicznego pro<span class=\"_ _1\"></span>ponowania nabyci<span class=\"_ _1\"></span>a Certyfikat\u00f3w Inwestycyjnych w <span class=\"ff7\">o<span class=\"_ _1\"></span>kre\u015blone w Statuci<span class=\"_ _1\"></span>e papiery </span>warto\u015bciowe, instru<span class=\"_ _1\"></span>menty rynku pieni\u0119<span class=\"_ _1\"></span>\u017cnego oraz inne prawa maj\u0105tkow<span class=\"_ _1\"></span>e<span class=\"ff1\"> </span>100,00% 100,00%<span class=\"_ _1c\"> </span>*<span class=\"ls6\">     </span><span class=\"ff5\">Procent<span class=\"_ _0\"></span>owy udzia\u0142 okre\u015blony na podst<span class=\"_ _0\"></span>awie procentoweg<span class=\"_ _0\"></span>o zaanga\u017cowania Jednostki <span class=\"_ _0\"></span>dominuj\u0105cej w portfel akty<span class=\"_ _0\"></span>w\u00f3w Funduszu.<span class=\"_ _9\"></span><span class=\"ff1\"> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Nabycie przez JZR udzia\u0142\u00f3w mniejszo\u015bciowych JZR D\u017awigi<span class=\"ff4\"> </span></span></span>W <span class=\"_ _b\"></span>dniu <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>maja <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>roku <span class=\"_ _8\"> </span>Nad<span class=\"_ _1\"></span>zwyczajne <span class=\"_ _b\"></span>Zgromadzenie <span class=\"_ _b\"></span>Wsp\u00f3lnik\u00f3w <span class=\"_ _b\"></span>J<span class=\"_ _0\"></span>ZR <span class=\"_ _b\"></span>D\u017awigi <span class=\"_ _b\"></span>podj\u0119\u0142o <span class=\"_ _b\"></span>uchwa\u0142\u0119 <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>spra<span class=\"_ _0\"></span>wie <span class=\"_ _b\"></span>wyra\u017cenia <span class=\"_ _b\"></span>zgody <span class=\"_ _b\"></span>na <span class=\"_ _8\"> </span><span class=\"ff1\">nabycie </span>udzia\u0142\u00f3w wsp\u00f3lnika mniejszo\u015bciowego JZR D\u017awigi w celu ich do<span class=\"_ _1\"></span>browolnego umorzenia. W dniu 15<span class=\"_ _1\"></span> czerwca 2023 zosta\u0142a zawarta umow<span class=\"ff1\">a zbycia </span>194 <span class=\"_ _1\"></span>udzia\u0142\u00f3w za <span class=\"_ _5\"></span>\u0142\u0105czn\u0105<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>cen\u0119 746<span class=\"ff1\"> </span>141,46 <span class=\"_ _1\"></span>PLN. <span class=\"_ _1\"></span>W dniu <span class=\"_ _1\"></span>21 <span class=\"_ _1\"></span>lipca <span class=\"_ _1\"></span>2023 roku <span class=\"_ _1\"></span>Nadzwyczajne <span class=\"_ _1\"></span>Zgromadzenie <span class=\"_ _1\"></span>Wsp\u00f3lnik\u00f3w JZR<span class=\"ff1\"> </span>D\u017awigi podj\u0119\u0142o <span class=\"_ _1\"></span>uchwa\u0142\u0119 w <span class=\"_ _0\"></span>sprawie <span class=\"_ _9\"></span>dobrowolnego <span class=\"_ _0\"></span>umorzenia <span class=\"_ _9\"></span>194 <span class=\"_ _0\"></span>udzia\u0142\u00f3w. <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>\u0105d <span class=\"_ _0\"></span>Rejonowy <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>Gliwicach <span class=\"_ _9\"></span>dnia <span class=\"_ _0\"></span>21 <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>erpnia <span class=\"_ _0\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>wyda\u0142 <span class=\"_ _9\"></span>postanowienie <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>wykr<span class=\"_ _0\"></span>e\u015bleniu wsp\u00f3lnika mniejszo\u015bciowego <span class=\"_ _1\"></span>z KRS. Po<span class=\"_ _1\"></span> finalizacji ww. <span class=\"_ _1\"></span>transakcji JZR po<span class=\"_ _1\"></span>siada <span class=\"_ _1\"></span>1<span class=\"ff1\"> </span>0<span class=\"_ _0\"></span>97 udzia\u0142\u00f3w JZR <span class=\"_ _1\"></span>D\u017awigi stanowi\u0105cych 10<span class=\"_ _1\"></span>0% udzia\u0142u w<span class=\"_ _1\"></span> kapitale zak\u0142adowym sp\u00f3\u0142ki.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "1.2.<span class=\"ffb ls0\"> <span class=\"ff3\">SK\u0141AD GRUPY KAPITA\u0141<span class=\"_ _0\"></span>OWEJ<span class=\"ff2\"> </span></span></span>Na dzie\u0144 31 grudnia 2023 roku JSW posiada\u0142a bezpo\u015brednio lub po\u015brednio udzia\u0142y i akcje w 18 sp\u00f3\u0142kach pow<span class=\"_ _1\"></span>i\u0105zanych, w tym:<span class=\"_ _0\"></span><span class=\"ff1\"> </span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">17 sp\u00f3\u0142kach zale\u017cnych (bezpo\u015brednio i po\u015brednio),<span class=\"ff1\"> </span></span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">1 sp\u00f3\u0142ce s<span class=\"ff1\">towarzyszonej. </span></span>Sp\u00f3\u0142ki <span class=\"_ _8\"> </span>zale\u017cne <span class=\"_ _8\"> </span>podlegaj\u0105 <span class=\"_ _b\"> </span>konsoli<span class=\"_ _0\"></span>dacji <span class=\"_ _8\"> </span>metod\u0105 <span class=\"_ _b\"> </span>pe\u0142n\u0105. <span class=\"_ _8\"> </span>Ponadto <span class=\"_ _8\"> </span>konsolidacj\u0105 <span class=\"_ _8\"> </span>metod\u0105 <span class=\"_ _b\"> </span>pe\u0142n\u0105 <span class=\"_ _8\"> </span>obj\u0119to <span class=\"_ _8\"> </span>JSW <span class=\"_ _8\"> </span>Stabilizacyjny <span class=\"_ _8\"> </span>Fundusz <span class=\"_ _8\"> </span>Inwes<span class=\"_ _0\"></span><span class=\"ff1\">tycyjny </span>Zamkni\u0119ty.<span class=\"ff1\"> </span>Udzia\u0142y w<span class=\"_ _1\"></span> jed<span class=\"_ _1\"></span>nostce stowarzyszonej <span class=\"_ _1\"></span>(Remkoks <span class=\"_ _1\"></span>Sp.<span class=\"ff1\"> z </span>o.o.) s\u0105<span class=\"ff1\"> w skonsolidowanym <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>prawozdaniu <span class=\"_ _1\"></span>finanso<span class=\"ff7\">wym<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wyceniane metod\u0105 <span class=\"_ _1\"></span>praw <span class=\"_ _1\"></span>w\u0142asno\u015bci.<span class=\"_ _1c\"> </span></span></span><div class=\"c w8 h4 gs50\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h3 y45 ff7 fs1 fc0 sc0 ls0 ws0\">Poni\u017cej przedstawiono informacje o jednostkach wchodz\u0105cych w sk\u0142ad Grupy Kapita\u0142owej obj\u0119tych kon<span class=\"_ _1\"></span>solidacj\u0105 metod\u0105 pe\u0142n\u0105:<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w25 h48 gs51\"><div class=\"t m0 x0 h17 y16c ff2 fs4 fc0 sc0 lsb ws0\">Lp.<span class=\"ls0\"> </span></div></div><div class=\"c w26 h48 gs52\"><div class=\"t m0 x36 h17 y16c ff3 fs4 fc0 sc0 ls0 ws0\">Nazwa sp\u00f3\u0142ki<span class=\"ff2\"> </span></div></div><div class=\"c w27 h48 gs53\"><div class=\"t m0 x2e h17 y16c ff2 fs4 fc0 sc0 ls0 ws0\">Siedziba </div></div><div class=\"c w28 h48 gs54\"><div class=\"t m0 x1 h17 y16c ff3 fs4 fc0 sc0 ls0 ws0\">Podstawowy pr<span class=\"_ _1\"></span>zedmiot dzia\u0142al<span class=\"_ _1\"></span>no\u015bci<span class=\"ff2\"> </span></div></div><div class=\"c w29 h48 gs55\"><div class=\"t m0 x2e h17 y16d ff3 fs4 fc0 sc0 ls0 ws0\">Procentowy ud<span class=\"_ _1\"></span>zia\u0142 sp\u00f3\u0142ek<span class=\"ff2\"> </span></div><div class=\"t m0 x14 h17 y16c ff2 fs4 fc0 sc0 ls0 ws0\">Grupy w kapitale </div><div class=\"t m0 x45 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">podstawowym </div></div><div class=\"c w2a h36 gs56\"><div class=\"t m0 x28 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w2b h36 gs57\"><div class=\"t m0 x28 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w26 h49 gs58\"><div class=\"t m0 x2 h17 y74 ff3 fs4 fc1 sc0 ls0 ws0\">Jednostka dominuj\u0105<span class=\"_ _1\"></span>ca<span class=\"ff2\"> </span></div></div><div class=\"c w25 h4a gs59\"><div class=\"t m0 x2 h16 y171 ff1 fs4 fc0 sc0 ls5 ws0\">1.<span class=\"ls0\"> </span></div></div><div class=\"c w26 h4a gs5a\"><div class=\"t m0 x2 h16 y172 ff7 fs4 fc0 sc0 ls0 ws0\">Jastrz\u0119bska Sp\u00f3\u0142k<span class=\"_ _1\"></span>a W\u0119glowa S.<span class=\"_ _1\"></span>A.<span class=\"ff1\"> </span></div><div class=\"t m0 x2 h16 y74 ff7 fs4 fc0 sc0 ls0 ws0\">(\u201eJSW\u201d)<span class=\"ff1\"> </span></div></div><div class=\"c w27 h4a gs5b\"><div class=\"t m0 x4 h16 y172 ff7 fs4 fc0 sc0 ls0 ws0\">Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span></div><div class=\"t m0 x4 h16 y74 ff7 fs4 fc0 sc0 ls0 ws0\">Zdr\u00f3j<span class=\"ff1\"> </span></div></div><div class=\"c w28 h4a gs5c\"><div class=\"t m0 x2 h16 y172 ff7 fs4 fc0 sc0 ls0 ws0\">Wydobywanie i spr<span class=\"_ _1\"></span>zeda\u017c w\u0119gla kamie<span class=\"_ _1\"></span>nnego, sprzeda<span class=\"_ _1\"></span>\u017c </div><div class=\"t m0 x2 h16 y74 ff1 fs4 fc0 sc0 ls0 ws0\">koksu i <span class=\"ff7\">w\u0119glopochod<span class=\"_ _1\"></span>nych<span class=\"ff1\"> </span></span></div></div><div class=\"c w29 h4a gs5d\"><div class=\"t m0 x52 h16 y173 ff1 fs4 fc0 sc0 ls0 ws0\">nie dotyczy </div></div><div class=\"c w26 h4b gs5e\"><div class=\"t m0 x2 h17 y175 ff3 fs4 fc1 sc0 ls0 ws0\">Sp\u00f3\u0142ki bezpo\u015brednio <span class=\"_ _1\"></span>zale\u017cne<span class=\"ff1 fc0\"> </span></div></div><div class=\"c w25 h4a gs5f\"><div class=\"t m0 x2 h16 y171 ff1 fs4 fc0 sc0 ls5 ws0\">2.<span class=\"ls0\"> </span></div></div><div class=\"c w26 h4a gs60\"><div class=\"t m0 x2 h16 y172 ff1 fs4 fc0 sc0 ls0 ws0\">JSW KOKS S.A.<span class=\"_ _1\"></span> </div><div class=\"t m0 x2 h16 y74 ff7 fs4 fc0 sc0 ls0 ws0\">(\u201eJSW KOKS\u201d)<span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w27 h4a gs61\"><div class=\"t m0 x4 h16 y171 ff1 fs4 fc0 sc0 ls0 ws0\">Zabrze </div></div><div class=\"c w28 h4a gs62\"><div class=\"t m0 x2 h16 y172 ff7 fs4 fc0 sc0 ls0 ws0\">Produkcja koksu or<span class=\"_ _1\"></span>az produkt\u00f3w w<span class=\"_ _1\"></span>\u0119glopochodnych, </div><div class=\"t m0 x2 h16 y74 ff7 fs4 fc0 sc0 ls0 ws0\">dostawa energii el<span class=\"_ _1\"></span>ektrycznej i ciep\u0142<span class=\"_ _1\"></span>a<span class=\"ff1\"> </span></div></div><div class=\"c w2a h4a gs63\"><div class=\"t m0 x4c h16 y177 ff1 fs4 fc0 sc0 ls0 ws0\">96,28% </div></div><div class=\"c w2b h4a gs64\"><div class=\"t m0 x4c h16 y177 ff1 fs4 fc0 sc0 ls0 ws0\">96,28% </div></div><div class=\"c w25 h4c gs65\"><div class=\"t m0 x2 h16 y179 ff1 fs4 fc0 sc0 ls5 ws0\">3.<span class=\"ls0\"> </span></div></div><div class=\"c w26 h4c gs66\"><div class=\"t m0 x2 h16 y17a ff7 fs4 fc0 sc0 ls0 ws0\">Jastrz\u0119bskie Zak\u0142a<span class=\"_ _1\"></span>dy Remontowe <span class=\"ff1\"> </span></div><div class=\"t m0 x2 h16 y171 ff7 fs4 fc0 sc0 ls0 ws0\">Sp. z o.o. (\u201eJZR\u201d)<span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w27 h4c gs67\"><div class=\"t m0 x4 h16 y17a ff7 fs4 fc0 sc0 ls0 ws0\">Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span></div><div class=\"t m0 x4 h16 y171 ff7 fs4 fc0 sc0 ls0 ws0\">Zdr\u00f3j<span class=\"ff1\"> </span></div></div><div class=\"c w28 h4c gs68\"><div class=\"t m0 x2 h16 y17a ff7 fs4 fc0 sc0 ls0 ws0\">Dzia\u0142alno\u015b\u0107 us\u0142u<span class=\"_ _1\"></span>gowa w<span class=\"ff1\"> </span>zakresie remo<span class=\"_ _1\"></span>nt\u00f3w maszyn </div><div class=\"t m0 x2 h16 y172 ff1 fs4 fc0 sc0 ls0 ws0\">i <span class=\"ff7\">urz\u0105dze\u0144, ich kon<span class=\"_ _1\"></span>serwacja, us\u0142ugi <span class=\"_ _1\"></span>serwisowe, prod<span class=\"_ _1\"></span>ukcja </span></div><div class=\"t m0 x2 h16 y74 ff7 fs4 fc0 sc0 ls0 ws0\">maszyn dla g\u00f3rnict<span class=\"_ _1\"></span>wa oraz budowni<span class=\"_ _1\"></span>ctwa<span class=\"ff1\"> </span></div></div><div class=\"c w2a h4c gs69\"><div class=\"t m0 x4c h16 y171 ff1 fs4 fc0 sc0 ls0 ws0\">60,40% </div></div><div class=\"c w2b h4c gs6a\"><div class=\"t m0 x4c h16 y171 ff1 fs4 fc0 sc0 ls0 ws0\">60,40% </div></div><div class=\"c w25 h4d gs6b\"><div class=\"t m0 x2 h16 y17c ff1 fs4 fc0 sc0 ls5 ws0\">4.<span class=\"ls0\"> </span></div></div><div class=\"c w26 h4d gs6c\"><div class=\"t m0 x2 h16 y17d ff7 fs4 fc0 sc0 ls0 ws0\">Przedsi\u0119biorstwo B<span class=\"_ _1\"></span>udowy </div><div class=\"t m0 x2 h16 y17e ff7 fs4 fc0 sc0 ls0 ws0\">Szyb\u00f3w<span class=\"ff1\"> </span>S.A. (\u201eP<span class=\"_ _1\"></span>BSz\u201d)<span class=\"ff1\"> </span></div></div><div class=\"c w27 h4d gs6d\"><div class=\"t m0 x4 h16 y17d ff1 fs4 fc0 sc0 ls0 ws0\">Tarnowskie </div><div class=\"t m0 x4 h16 y17e ff7 fs4 fc0 sc0 ls0 ws0\">G\u00f3ry<span class=\"ff1\"> </span></div></div><div class=\"c w28 h4d gs6e\"><div class=\"t m0 x2 h16 y17d ff7 fs4 fc0 sc0 ls0 ws0\">Specjalistyczne <span class=\"_ _1\"></span>us\u0142ugi g\u00f3rnicze: projekto<span class=\"_ _1\"></span>wanie </div><div class=\"t m0 x2 h16 y17f ff1 fs4 fc0 sc0 ls0 ws0\">i wykonywanie w<span class=\"_ _1\"></span>yrobisk pionowy<span class=\"_ _1\"></span>ch, poziomych i tuneli, </div><div class=\"t m0 x2 h16 y179 ff7 fs4 fc0 sc0 ls0 ws0\">budownictwo, wynaje<span class=\"_ _1\"></span>m maszyn i ur<span class=\"_ _1\"></span>z\u0105dze\u0144, instalowanie, </div><div class=\"t m0 x2 h16 y171 ff1 fs4 fc0 sc0 ls0 ws0\">naprawa i <span class=\"ff7\">konserwacj<span class=\"_ _1\"></span>a maszyn dla <span class=\"_ _1\"></span>g\u00f3rnictwa, kopalni<span class=\"_ _1\"></span>ctwa </span></div><div class=\"t m0 x2 h16 y175 ff1 fs4 fc0 sc0 ls0 ws0\">i budownictwa </div></div><div class=\"c w2a h4d gs6f\"><div class=\"t m0 x4c h16 y9 ff1 fs4 fc0 sc0 ls0 ws0\">95,81% </div></div><div class=\"c w2b h4d gs70\"><div class=\"t m0 x4c h16 y9 ff1 fs4 fc0 sc0 ls0 ws0\">95,81% </div></div><div class=\"c w25 h4e gs71\"><div class=\"t m0 x2 h16 y17d ff1 fs4 fc0 sc0 ls5 ws0\">5.<span class=\"ls0\"> </span></div></div><div class=\"c w26 h4e gs72\"><div class=\"t m0 x2 h16 y181 ff1 fs4 fc0 sc0 ls0 ws0\">JSW Nowe Proje<span class=\"_ _1\"></span>kty S.A.  </div><div class=\"t m0 x2 h16 y17e ff7 fs4 fc0 sc0 ls0 ws0\">(\u201eJSW Nowe Proje<span class=\"_ _1\"></span>kty\u201d)<span class=\"ff1\"> </span></div></div><div class=\"c w27 h4e gs73\"><div class=\"t m0 x4 h16 y17d ff1 fs4 fc0 sc0 ls0 ws0\">Katowice </div></div><div class=\"c w28 h4e gs74\"><div class=\"t m0 x2 h16 y181 ff7 fs4 fc0 sc0 ls0 ws0\">Realizacja ekologi<span class=\"_ _1\"></span>cznych projekt\u00f3w w <span class=\"_ _1\"></span>obszarze en<span class=\"_ _1\"></span>ergetyki </div><div class=\"t m0 x2 h16 y17f ff7 fs4 fc0 sc0 ls0 ws0\">na rzecz Grupy. Do<span class=\"_ _1\"></span>stawca us\u0142ug w <span class=\"_ _1\"></span>zakresie </div><div class=\"t m0 x2 h16 y17a ff7 fs4 fc0 sc0 ls0 ws0\">wykorzystywania s<span class=\"_ _1\"></span>amolot\u00f3w bez<span class=\"_ _1\"></span>za\u0142ogowych dla potrz<span class=\"_ _1\"></span>eb </div><div class=\"t m0 x2 h16 y171 ff1 fs4 fc0 sc0 ls0 ws0\">komercyjnych. <span class=\"ff7\">Roz<span class=\"_ _1\"></span>w\u00f3j odnawialnyc<span class=\"_ _1\"></span>h \u017ar\u00f3de\u0142 energii i<span class=\"ff1\"> </span></span></div><div class=\"t m0 x2 h16 y74 ff7 fs4 fc0 sc0 ls0 ws0\">poprawa efektywno<span class=\"_ _1\"></span>\u015bci energetyczn<span class=\"_ _1\"></span>ej<span class=\"ff1\"> </span></div></div><div class=\"c w2a h4e gs75\"><div class=\"t m0 x12 h16 y179 ff1 fs4 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c w2b h4e gs76\"><div class=\"t m0 x12 h16 y179 ff1 fs4 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c w25 h4f gs77\"><div class=\"t m0 x2 h16 y17f ff1 fs4 fc0 sc0 ls5 ws0\">6.<span class=\"ls0\"> </span></div></div><div class=\"c w26 h4f gs78\"><div class=\"t m0 x2 h16 y183 ff7 fs4 fc0 sc0 ls0 ws0\">Przedsi\u0119biorstwo G<span class=\"_ _1\"></span>ospodarki Wodnej </div><div class=\"t m0 x2 h16 y179 ff1 fs4 fc0 sc0 ls0 ws0\">i <span class=\"ff7\">Rekultywacji S.<span class=\"_ _1\"></span>A. (\u201ePGWiR\u201d)<span class=\"ff1\"> </span></span></div></div><div class=\"c w27 h4f gs79\"><div class=\"t m0 x4 h16 y183 ff7 fs4 fc0 sc0 ls0 ws0\">Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span></div><div class=\"t m0 x4 h16 y179 ff7 fs4 fc0 sc0 ls0 ws0\">Zdr\u00f3j<span class=\"ff1\"> </span></div></div><div class=\"c w28 h4f gs7a\"><div class=\"t m0 x2 h16 y183 ff7 fs4 fc0 sc0 ls0 ws0\">\u015awiadczenie us\u0142<span class=\"_ _1\"></span>ug wodno<span class=\"ff1\">-</span>\u015bciekowych, o<span class=\"_ _1\"></span>czyszczanie </div><div class=\"t m0 x2 h16 y17a ff1 fs4 fc0 sc0 ls0 ws0\">i <span class=\"ff7\">odprowadzanie z<span class=\"_ _1\"></span>asolonych w\u00f3d g<span class=\"_ _1\"></span>\u00f3rniczych, dostar<span class=\"_ _1\"></span>czanie </span></div><div class=\"t m0 x2 h16 y172 ff1 fs4 fc0 sc0 ls0 ws0\">wody <span class=\"ff7\">przemys\u0142owej, d<span class=\"_ _1\"></span>zia\u0142alno\u015b\u0107 rek<span class=\"_ _1\"></span>ultywacyjna, pro<span class=\"_ _1\"></span>dukcja </span></div><div class=\"t m0 x2 h16 y74 ff1 fs4 fc0 sc0 ls0 ws0\">soli </div></div><div class=\"c w2a h4f gs7b\"><div class=\"t m0 x12 h16 y184 ff1 fs4 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c w2b h4f gs7c\"><div class=\"t m0 x12 h16 y184 ff1 fs4 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c w25 h50 gs7d\"><div class=\"t m0 x2 h16 y9 ff1 fs4 fc0 sc0 ls5 ws0\">7.<span class=\"ls0\"> </span></div></div><div class=\"c w26 h50 gs7e\"><div class=\"t m0 x2 h16 y179 ff1 fs4 fc0 sc0 ls0 ws0\">Centralne Labor<span class=\"_ _1\"></span>atorium Pomiarowo <span class=\"ff7\">\u2013</span> </div><div class=\"t m0 x2 h16 y186 ff7 fs4 fc0 sc0 ls0 ws0\">Badawcze Sp. z o.<span class=\"_ _1\"></span>o. (\u201eCLP<span class=\"ff1\">-</span>B\u201d)<span class=\"ff1\"> </span></div></div><div class=\"c w27 h50 gs7f\"><div class=\"t m0 x4 h16 y179 ff7 fs4 fc0 sc0 ls0 ws0\">Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span></div><div class=\"t m0 x4 h16 y186 ff7 fs4 fc0 sc0 ls0 ws0\">Zdr\u00f3j<span class=\"ff1\"> </span></div></div><div class=\"c w28 h50 gs80\"><div class=\"t m0 x2 h16 y179 ff7 fs4 fc0 sc0 ls0 ws0\">Wykonywanie us\u0142u<span class=\"_ _1\"></span>g bada\u0144 techniczny<span class=\"_ _1\"></span>ch, analiz </div><div class=\"t m0 x2 h16 y171 ff1 fs4 fc0 sc0 ls0 ws0\">chemicznych i fizyk<span class=\"_ _1\"></span>o-chemicznych kop<span class=\"_ _1\"></span>alin, <span class=\"ff7\">materia\u0142\u00f3w ora<span class=\"_ _1\"></span>z </span></div><div class=\"t m0 x2 h16 y175 ff7 fs4 fc0 sc0 ls0 ws0\">produkt\u00f3w sta\u0142ych, <span class=\"_ _1\"></span>ciek\u0142ych i<span class=\"ff1\"> gazowych<span class=\"_ _1\"></span> </span></div></div><div class=\"c w2a h50 gs81\"><div class=\"t m0 x4c h16 y186 ff1 fs4 fc0 sc0 ls0 ws0\">99,92% </div></div><div class=\"c w2b h50 gs82\"><div class=\"t m0 x4c h16 y186 ff1 fs4 fc0 sc0 ls0 ws0\">99,92% </div></div><div class=\"c w25 h51 gs83\"><div class=\"t m0 x2 h16 y179 ff1 fs4 fc0 sc0 ls5 ws0\">8.<span class=\"ls0\"> </span></div></div><div class=\"c w26 h51 gs84\"><div class=\"t m0 x2 h16 y17a ff7 fs4 fc0 sc0 ls0 ws0\">Jastrz\u0119bska Sp\u00f3\u0142k<span class=\"_ _1\"></span>a Kolejowa <span class=\"ff1\"> </span></div><div class=\"t m0 x2 h16 y186 ff7 fs4 fc0 sc0 ls0 ws0\">Sp. z o.o. (\u201eJSK\u201d)<span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w27 h51 gs85\"><div class=\"t m0 x4 h16 y17a ff7 fs4 fc0 sc0 ls0 ws0\">Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span></div><div class=\"t m0 x4 h16 y186 ff7 fs4 fc0 sc0 ls0 ws0\">Zdr\u00f3j<span class=\"ff1\"> </span></div></div><div class=\"c w28 h51 gs86\"><div class=\"t m0 x2 h16 y17a ff7 fs4 fc0 sc0 ls0 ws0\">Udost\u0119pnianie li<span class=\"_ _1\"></span>nii kolejowych, utrz<span class=\"_ _1\"></span>ymanie budowli </div><div class=\"t m0 x2 h16 y171 ff1 fs4 fc0 sc0 ls0 ws0\">i <span class=\"ff7\">urz\u0105dze\u0144 infrastru<span class=\"_ _1\"></span>ktury kolejowej, <span class=\"_ _1\"></span>budowa i remont<span class=\"_ _1\"></span>y </span></div><div class=\"t m0 x2 h16 y74 ff7 fs4 fc0 sc0 ls0 ws0\">uk\u0142ad\u00f3w torowych <span class=\"_ _1\"></span>oraz obiekt\u00f3w kolej<span class=\"_ _1\"></span>owych<span class=\"ff1\"> </span></div></div><div class=\"c w2a h51 gs87\"><div class=\"t m0 x12 h16 y186 ff1 fs4 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c w2b h51 gs88\"><div class=\"t m0 x12 h16 y186 ff1 fs4 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c w25 h4c gs89\"><div class=\"t m0 x2 h16 y179 ff1 fs4 fc0 sc0 ls5 ws0\">9.<span class=\"ls0\"> </span></div></div><div class=\"c w26 h4c gs8a\"><div class=\"t m0 x2 h16 y17a ff1 fs4 fc0 sc0 ls0 ws0\">JSW IT Systems S<span class=\"_ _1\"></span>p. z o.o. </div><div class=\"t m0 x2 h16 y186 ff7 fs4 fc0 sc0 ls0 ws0\">(\u201eJSW<span class=\"ff1\"> <span class=\"ls4\">IT</span> </span>Systems\u201d)<span class=\"ff1\"> </span></div></div><div class=\"c w27 h4c gs8b\"><div class=\"t m0 x4 h16 y17a ff7 fs4 fc0 sc0 ls0 ws0\">Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span></div><div class=\"t m0 x4 h16 y186 ff7 fs4 fc0 sc0 ls0 ws0\">Zdr\u00f3j<span class=\"ff1\"> </span></div></div><div class=\"c w28 h4c gs8c\"><div class=\"t m0 x2 h16 y17a ff7 fs4 fc0 sc0 ls0 ws0\">Kompleksowa obs\u0142<span class=\"_ _1\"></span>uga informaty<span class=\"_ _1\"></span>czna, dzia\u0142alno\u015b\u0107 </div><div class=\"t m0 x2 h16 y171 ff1 fs4 fc0 sc0 ls0 ws0\">w zakresie oprogra<span class=\"_ _1\"></span>mowania i przetwar<span class=\"_ _1\"></span>zania danych, </div><div class=\"t m0 x2 h16 y74 ff7 fs4 fc0 sc0 ls0 ws0\">doradztwo w zakre<span class=\"_ _1\"></span>sie sprz\u0119tu <span class=\"ff1\">komputero<span class=\"_ _1\"></span>wego </span></div></div><div class=\"c w2a h4c gs8d\"><div class=\"t m0 x12 h16 y186 ff1 fs4 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c w2b h4c gs8e\"><div class=\"t m0 x12 h16 y186 ff1 fs4 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c w25 h4c gs8f\"><div class=\"t m0 x2 h16 y179 ff1 fs4 fc0 sc0 ls5 ws0\">10.<span class=\"ls0\"> </span></div></div><div class=\"c w26 h4c gs90\"><div class=\"t m0 x2 h16 y179 ff1 fs4 fc0 sc0 ls0 ws0\">JSU Sp. z <span class=\"ff7\">o.o. (\u201e<span class=\"_ _1\"></span>JSU\u201d)<span class=\"ff1\"> </span></span></div></div><div class=\"c w27 h4c gs91\"><div class=\"t m0 x4 h16 y17a ff7 fs4 fc0 sc0 ls0 ws0\">Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span></div><div class=\"t m0 x4 h16 y171 ff7 fs4 fc0 sc0 ls0 ws0\">Zdr\u00f3j<span class=\"ff1\"> </span></div></div><div class=\"c w28 h4c gs92\"><div class=\"t m0 x2 h16 y17a ff7 fs4 fc0 sc0 ls0 ws0\">Po\u015brednictwo ubez<span class=\"_ _1\"></span>pieczeniowe wra<span class=\"_ _1\"></span>z z<span class=\"ff1\"> </span>obs\u0142ug\u0105 </div><div class=\"t m0 x2 h16 y172 ff7 fs4 fc0 sc0 ls0 ws0\">ubezpiecze\u0144 w<span class=\"ff1\"> </span>zakre<span class=\"_ _1\"></span>sie likwidacji szk\u00f3<span class=\"_ _1\"></span>d </div><div class=\"t m0 x2 h16 y74 ff7 fs4 fc0 sc0 ls0 ws0\">ubezpieczeniowych, <span class=\"_ _1\"></span>dzia\u0142alno\u015b\u0107 tur<span class=\"_ _1\"></span>ystyczna i<span class=\"ff1\"> hotelarska </span></div></div><div class=\"c w2a h4c gs93\"><div class=\"t m0 x12 h16 y171 ff1 fs4 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c w2b h4c gs94\"><div class=\"t m0 x12 h16 y171 ff1 fs4 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c w25 h4c gs95\"><div class=\"t m0 x2 h16 y179 ff1 fs4 fc0 sc0 ls5 ws0\">11.<span class=\"ls0\"> </span></div></div><div class=\"c w26 h4c gs96\"><div class=\"t m0 x2 h16 y17a ff1 fs4 fc0 sc0 ls0 ws0\">JSW Logistics S<span class=\"_ _1\"></span>p. z o.o. </div><div class=\"t m0 x2 h16 y171 ff7 fs4 fc0 sc0 ls0 ws0\">(\u201eJSW Logistics\u201d)<span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w27 h4c gs97\"><div class=\"t m0 x4 h16 y179 ff1 fs4 fc0 sc0 ls0 ws0\">Katowice </div></div><div class=\"c w28 h4c gs98\"><div class=\"t m0 x2 h16 y17a ff7 fs4 fc0 sc0 ls0 ws0\">\u015awiadczenie us\u0142<span class=\"_ _1\"></span>ug w zakresie obs\u0142<span class=\"_ _1\"></span>ugi bocznic kolej<span class=\"_ _1\"></span>owych, </div><div class=\"t m0 x2 h16 y172 ff7 fs4 fc0 sc0 ls0 ws0\">przewoz\u00f3w w\u0119gl<span class=\"_ _1\"></span>a i<span class=\"ff1\"> </span>koksu, przewozu \u0142a<span class=\"_ _1\"></span>dunk\u00f3w oraz </div><div class=\"t m0 x2 h16 y74 ff1 fs4 fc0 sc0 ls0 ws0\">utrzymania i <span class=\"ff7\">naprawy <span class=\"_ _1\"></span>pojazd\u00f3w kol<span class=\"_ _1\"></span>ejowych<span class=\"ff1\"> </span></span></div></div><div class=\"c w2a h4c gs99\"><div class=\"t m0 x12 h16 y171 ff1 fs4 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c w2b h4c gs9a\"><div class=\"t m0 x12 h16 y171 ff1 fs4 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c w25 h52 gs9b\"><div class=\"t m0 x2 h16 y186 ff1 fs4 fc0 sc0 ls5 ws0\">12.<span class=\"ls0\"> </span></div></div><div class=\"c w26 h52 gs9c\"><div class=\"t m0 x2 h16 y171 ff7 fs4 fc0 sc0 ls0 ws0\">JSW Szkolenie i G<span class=\"_ _1\"></span>\u00f3rnictwo <span class=\"ff1\"> </span></div><div class=\"t m0 x2 h16 y74 ff7 fs4 fc0 sc0 ls0 ws0\">Sp. z o.o. (\u201eJSW Si<span class=\"_ _1\"></span>G\u201d)<span class=\"ff1\"> </span></div></div><div class=\"c w27 h52 gs9d\"><div class=\"t m0 x4 h16 y171 ff7 fs4 fc0 sc0 ls0 ws0\">Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span></div><div class=\"t m0 x4 h16 y74 ff7 fs4 fc0 sc0 ls0 ws0\">Zdr\u00f3j<span class=\"ff1\"> </span></div></div><div class=\"c w28 h52 gs9e\"><div class=\"t m0 x2 h16 y186 ff7 fs4 fc0 sc0 ls0 ws0\">Dzia\u0142alno\u015b\u0107 us\u0142u<span class=\"_ _1\"></span>gowa wspomagaj\u0105<span class=\"_ _1\"></span>ca g\u00f3rnictwo<span class=\"ff1\"> </span></div></div><div class=\"c w2a h52 gs9f\"><div class=\"t m0 x12 h16 y177 ff1 fs4 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c w2b h52 gsa0\"><div class=\"t m0 x12 h16 y177 ff1 fs4 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c w26 h49 gsa1\"><div class=\"t m0 x2 h17 y74 ff3 fs4 fc1 sc0 ls0 ws0\">Sp\u00f3\u0142ki po\u015brednio <span class=\"_ _1\"></span>zale\u017cne<span class=\"ff1 fc0\"> </span></div></div><div class=\"c w25 h53 gsa2\"><div class=\"t m0 x2 h16 y18e ff1 fs4 fc0 sc0 ls5 ws0\">13.<span class=\"ls0\"> </span></div></div><div class=\"c w26 h53 gsa3\"><div class=\"t m0 x2 h16 y18f ff1 fs4 fc0 sc0 ls0 ws0\">BTS Sp. z o.o.  </div><div class=\"t m0 x2 h16 y74 ff7 fs4 fc0 sc0 ls0 ws0\">(\u201eBTS\u201d)<span class=\"ff1\"> </span></div></div><div class=\"c w27 h53 gsa4\"><div class=\"t m0 x4 h16 y18f ff7 fs4 fc0 sc0 ls0 ws0\">D\u0105browa </div><div class=\"t m0 x4 h16 y74 ff7 fs4 fc0 sc0 ls0 ws0\">G\u00f3rnicza<span class=\"ff1\"> </span></div></div><div class=\"c w28 h53 gsa5\"><div class=\"t m0 x2 h16 y18e ff7 fs4 fc0 sc0 ls0 ws0\">Us\u0142ugi transportow<span class=\"_ _1\"></span>e, og\u00f3lnobudowl<span class=\"_ _1\"></span>ane i <span class=\"ff1\">gastronomiczne </span></div></div><div class=\"c w2a h53 gsa6\"><div class=\"t m0 x12 h16 y177 ff1 fs4 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c w2b h53 gsa7\"><div class=\"t m0 x12 h16 y177 ff1 fs4 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c w25 h4c gsa8\"><div class=\"t m0 x2 h16 y179 ff1 fs4 fc0 sc0 ls5 ws0\">14.<span class=\"ls0\"> </span></div></div><div class=\"c w26 h4c gsa9\"><div class=\"t m0 x2 h16 y17a ff1 fs4 fc0 sc0 ls0 ws0\">ZREM-BUD Sp. <span class=\"_ _1\"></span>z o.o.  </div><div class=\"t m0 x2 h16 y186 ff7 fs4 fc0 sc0 ls0 ws0\">(\u201eZREM<span class=\"ff1\">-</span>BUD\u201d) <span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w27 h4c gsaa\"><div class=\"t m0 x4 h16 y17a ff7 fs4 fc0 sc0 ls0 ws0\">D\u0105browa </div><div class=\"t m0 x4 h16 y186 ff7 fs4 fc0 sc0 ls0 ws0\">G\u00f3rnicza<span class=\"ff1\"> </span></div></div><div class=\"c w28 h4c gsab\"><div class=\"t m0 x2 h16 y17a ff7 fs4 fc0 sc0 ls0 ws0\">Us\u0142ugi w zakresi<span class=\"_ _1\"></span>e remont\u00f3w mas<span class=\"_ _1\"></span>zyn i urz\u0105dze\u0144 </div><div class=\"t m0 x2 h16 y171 ff7 fs4 fc0 sc0 ls0 ws0\">mechanicznych, sprz<span class=\"_ _1\"></span>\u0119tu elektryczn<span class=\"_ _1\"></span>ego i przyrz\u0105d\u00f3w </div><div class=\"t m0 x2 h16 y74 ff1 fs4 fc0 sc0 ls0 ws0\">kontrolno-<span class=\"ff7\">pomiarow<span class=\"_ _1\"></span>ych oraz budow<span class=\"_ _1\"></span>nictwa przemys\u0142ow<span class=\"_ _1\"></span>ego<span class=\"ff1\"> </span></span></div></div><div class=\"c w2a h4c gsac\"><div class=\"t m0 x12 h16 y186 ff1 fs4 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c w2b h4c gsad\"><div class=\"t m0 x12 h16 y186 ff1 fs4 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c w25 h52 gsae\"><div class=\"t m0 x2 h16 y186 ff1 fs4 fc0 sc0 ls5 ws0\">15.<span class=\"ls0\"> </span></div></div><div class=\"c w26 h52 gsaf\"><div class=\"t m0 x2 h16 y171 ff1 fs4 fc0 sc0 ls0 ws0\">CARBOTRANS <span class=\"_ _1\"></span>Sp. z o.o. </div><div class=\"t m0 x2 h16 y74 ff7 fs4 fc0 sc0 ls0 ws0\">(\u201eCarbotrans\u201d)<span class=\"ff1\"> </span></div></div><div class=\"c w27 h52 gsb0\"><div class=\"t m0 x4 h16 y186 ff1 fs4 fc0 sc0 ls0 ws0\">Zabrze </div></div><div class=\"c w28 h52 gsb1\"><div class=\"t m0 x2 h16 y186 ff7 fs4 fc0 sc0 ls0 ws0\">Transport drogowy to<span class=\"_ _1\"></span>war\u00f3w<span class=\"ff1\"> </span></div></div><div class=\"c w2a h52 gsb2\"><div class=\"t m0 x12 h16 y177 ff1 fs4 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c w2b h52 gsb3\"><div class=\"t m0 x12 h16 y177 ff1 fs4 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c w25 h4c gsb4\"><div class=\"t m0 x2 h16 y179 ff1 fs4 fc0 sc0 ls5 ws0\">16.<span class=\"ls0\"> </span></div></div><div class=\"c w26 h4c gsb5\"><div class=\"t m0 x2 h16 y17a ff7 fs4 fc0 sc0 ls0 ws0\">JZR D\u017awigi Sp. z o.<span class=\"_ _1\"></span>o.<span class=\"ff1\"> </span></div><div class=\"t m0 x2 h16 y186 ff7 fs4 fc0 sc0 ls0 ws0\">(\u201eJZR D\u017awigi\u201d)<span class=\"ff1\"> </span></div></div><div class=\"c w27 h4c gsb6\"><div class=\"t m0 x4 h16 y17a ff7 fs4 fc0 sc0 ls0 ws0\">Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span></div><div class=\"t m0 x4 h16 y186 ff7 fs4 fc0 sc0 ls0 ws0\">Zdr\u00f3j<span class=\"ff1\"> </span></div></div><div class=\"c w28 h4c gsb7\"><div class=\"t m0 x2 h16 y17a ff7 fs4 fc0 sc0 ls0 ws0\">Us\u0142ugi z zakresu pr<span class=\"_ _1\"></span>odukcji, moderni<span class=\"_ _1\"></span>zacji, remont\u00f3w, </div><div class=\"t m0 x2 h16 y171 ff7 fs4 fc0 sc0 ls0 ws0\">konserwacji, przegl<span class=\"_ _1\"></span>\u0105d\u00f3w oraz serwi<span class=\"_ _1\"></span>su urz\u0105dze\u0144 transportu </div><div class=\"t m0 x2 h16 y74 ff1 fs4 fc0 sc0 ls0 ws0\">bliskiego </div></div><div class=\"c w2a h4c gsb8\"><div class=\"t m0 x12 h16 y186 ff1 fs4 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c w2b h4c gsb9\"><div class=\"t m0 x4c h16 y186 ff1 fs4 fc0 sc0 ls0 ws0\">84,97% </div></div><div class=\"c w25 h52 gsba\"><div class=\"t m0 x2 h16 y186 ff1 fs4 fc0 sc0 ls5 ws0\">17.<span class=\"ls0\"> </span></div></div><div class=\"c w26 h52 gsbb\"><div class=\"t m0 x2 h16 y171 ff1 fs4 fc0 sc0 ls0 ws0\">JSW Ochrona Sp. <span class=\"_ _1\"></span>z o.o.  </div><div class=\"t m0 x2 h16 y175 ff7 fs4 fc0 sc0 ls0 ws0\">(\u201eJSW Ochrona\u201d) <span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w27 h52 gsbc\"><div class=\"t m0 x4 h16 y171 ff7 fs4 fc0 sc0 ls0 ws0\">Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span></div><div class=\"t m0 x4 h16 y175 ff7 fs4 fc0 sc0 ls0 ws0\">Zdr\u00f3j<span class=\"ff1\"> </span></div></div><div class=\"c w28 h52 gsbd\"><div class=\"t m0 x2 h16 y171 ff7 fs4 fc0 sc0 ls0 ws0\">Dzia\u0142alno\u015b\u0107 ochroni<span class=\"_ _1\"></span>arska oraz pom<span class=\"_ _1\"></span>ocnicza zwi\u0105zana </div><div class=\"t m0 x2 h16 y175 ff1 fs4 fc0 sc0 ls0 ws0\">z <span class=\"ff7\">utrzymaniem porz<span class=\"_ _1\"></span>\u0105dku<span class=\"ff1\"> </span></span></div></div><div class=\"c w2a h52 gsbe\"><div class=\"t m0 x12 h16 y177 ff1 fs4 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c w2b h52 gsbf\"><div class=\"t m0 x12 h16 y177 ff1 fs4 fc0 sc0 ls0 ws0\">100,00%<span class=\"_ _1c\"> </span> </div></div><div class=\"c w25 h4c gsc1\"><div class=\"t m0 x2 h16 y179 ff1 fs4 fc0 sc0 ls5 ws0\">18.<span class=\"ls0\"> </span></div></div><div class=\"c w26 h4c gsc2\"><div class=\"t m0 x2 h16 y17a ff7 fs4 fc0 sc0 ls0 ws0\">JSW Zwa\u0142owanie i <span class=\"_ _1\"></span>Rekultywacja </div><div class=\"t m0 x2 h16 y171 ff1 fs4 fc0 sc0 ls0 ws0\">Sp. <span class=\"ff7\">z o.o. (\u201eJSW Zwa\u0142<span class=\"_ _1\"></span>owanie </span></div><div class=\"t m0 x2 h16 y74 ff1 fs4 fc0 sc0 ls0 ws0\">i <span class=\"ff7\">Rekultywacja\u201d)</span> </div></div><div class=\"c w27 h4c gsc3\"><div class=\"t m0 x4 h16 y17a ff7 fs4 fc0 sc0 ls0 ws0\">Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span></div><div class=\"t m0 x4 h16 y186 ff7 fs4 fc0 sc0 ls0 ws0\">Zdr\u00f3j<span class=\"ff1\"> </span></div></div><div class=\"c w28 h4c gsc4\"><div class=\"t m0 x2 h16 y17a ff7 fs4 fc0 sc0 ls0 ws0\">\u015awiadczenie us\u0142<span class=\"_ _1\"></span>ug zagospodarowa<span class=\"_ _1\"></span>nia odpad\u00f3w </div><div class=\"t m0 x2 h16 y186 ff1 fs4 fc0 sc0 ls0 ws0\">pokopalnianych or<span class=\"_ _1\"></span>az rekultywacji </div></div><div class=\"c w2a h4c gsc5\"><div class=\"t m0 x12 h16 y186 ff1 fs4 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c w2b h4c gsc6\"><div class=\"t m0 x12 h16 y186 ff1 fs4 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c w26 h49 gsc7\"><div class=\"t m0 x2 h17 y74 ff2 fs4 fc1 sc0 ls0 ws0\">Inne jednostki </div></div><div class=\"c w25 h4e gsc8\"><div class=\"t m0 x2 h16 y17d ff1 fs4 fc0 sc0 ls5 ws0\">19.<span class=\"ls0\"> </span></div></div><div class=\"c w26 h4e gsc9\"><div class=\"t m0 x2 h16 y181 ff1 fs4 fc0 sc0 ls0 ws0\">JSW Stabilizacyjny <span class=\"_ _1\"></span>Fundusz </div><div class=\"t m0 x2 h16 y183 ff7 fs4 fc0 sc0 ls0 ws0\">Inwestycyjny Zamk<span class=\"_ _1\"></span>ni\u0119ty (\u201eJSW </div><div class=\"t m0 x2 h16 y179 ff7 fs4 fc0 sc0 ls0 ws0\">Stabilizacyjny FI<span class=\"_ _1\"></span>Z\u201d, \u201eFundusz\u201d) *<span class=\"ff1\"> </span></div></div><div class=\"c w27 h4e gsca\"><div class=\"t m0 x4 h16 y17d ff1 fs4 fc0 sc0 ls0 ws0\">Warszawa </div></div><div class=\"c w28 h4e gscb\"><div class=\"t m0 x2 h16 y181 ff7 fs4 fc0 sc0 ls0 ws0\">Lokowanie \u015brodk\u00f3w pi<span class=\"_ _1\"></span>eni\u0119\u017cnych ze<span class=\"_ _1\"></span>branych w drodz<span class=\"_ _1\"></span>e </div><div class=\"t m0 x2 h16 y183 ff7 fs4 fc0 sc0 ls0 ws0\">niepublicznego pro<span class=\"_ _1\"></span>ponowania nabyci<span class=\"_ _1\"></span>a Certyfikat\u00f3w </div><div class=\"t m0 x2 h16 y17a ff1 fs4 fc0 sc0 ls0 ws0\">Inwestycyjnych w <span class=\"ff7\">o<span class=\"_ _1\"></span>kre\u015blone w Statuci<span class=\"_ _1\"></span>e papiery </span></div><div class=\"t m0 x2 h16 y172 ff7 fs4 fc0 sc0 ls0 ws0\">warto\u015bciowe, instru<span class=\"_ _1\"></span>menty rynku pieni\u0119<span class=\"_ _1\"></span>\u017cnego oraz inne </div><div class=\"t m0 x2 h16 y74 ff7 fs4 fc0 sc0 ls0 ws0\">prawa maj\u0105tkow<span class=\"_ _1\"></span>e<span class=\"ff1\"> </span></div></div><div class=\"c w2a h4e gscc\"><div class=\"t m0 x12 h16 y179 ff1 fs4 fc0 sc0 ls0 ws0\">100,00% </div></div><div class=\"c w2b h4e gscd\"><div class=\"t m0 x12 h16 y179 ff1 fs4 fc0 sc0 ls0 ws0\">100,00%<span class=\"_ _1c\"> </span> </div></div><div class=\"c w8 h4 gscf\"><div class=\"t m0 x8 h7 y1e ff4 fs2 fc0 sc0 ls0 ws0\">*<span class=\"ls6\">     </span><span class=\"ff5\">Procent<span class=\"_ _0\"></span>owy udzia\u0142 okre\u015blony na podst<span class=\"_ _0\"></span>awie procentoweg<span class=\"_ _0\"></span>o zaanga\u017cowania Jednostki <span class=\"_ _0\"></span>dominuj\u0105cej w portfel akty<span class=\"_ _0\"></span>w\u00f3w Funduszu.<span class=\"_ _9\"></span><span class=\"ff1\"> </span></span></div><div class=\"t m0 x8 h3 y199 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Nabycie przez JZR udzia\u0142\u00f3w mniejszo\u015bciowych JZR D\u017awigi<span class=\"ff4\"> </span></span></span></div><div class=\"t m0 x8 h3 y19a ff7 fs1 fc0 sc0 ls0 ws0\">W <span class=\"_ _b\"></span>dniu <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>maja <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>roku <span class=\"_ _8\"> </span>Nad<span class=\"_ _1\"></span>zwyczajne <span class=\"_ _b\"></span>Zgromadzenie <span class=\"_ _b\"></span>Wsp\u00f3lnik\u00f3w <span class=\"_ _b\"></span>J<span class=\"_ _0\"></span>ZR <span class=\"_ _b\"></span>D\u017awigi <span class=\"_ _b\"></span>podj\u0119\u0142o <span class=\"_ _b\"></span>uchwa\u0142\u0119 <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>spra<span class=\"_ _0\"></span>wie <span class=\"_ _b\"></span>wyra\u017cenia <span class=\"_ _b\"></span>zgody <span class=\"_ _b\"></span>na <span class=\"_ _8\"> </span><span class=\"ff1\">nabycie </span></div><div class=\"t m0 x8 h3 y7c ff7 fs1 fc0 sc0 ls0 ws0\">udzia\u0142\u00f3w wsp\u00f3lnika mniejszo\u015bciowego JZR D\u017awigi w celu ich do<span class=\"_ _1\"></span>browolnego umorzenia. W dniu 15<span class=\"_ _1\"></span> czerwca 2023 zosta\u0142a zawarta umow<span class=\"ff1\">a zbycia </span></div><div class=\"t m0 x8 h3 y19b ff7 fs1 fc0 sc0 ls0 ws0\">194 <span class=\"_ _1\"></span>udzia\u0142\u00f3w za <span class=\"_ _5\"></span>\u0142\u0105czn\u0105<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>cen\u0119 746<span class=\"ff1\"> </span>141,46 <span class=\"_ _1\"></span>PLN. <span class=\"_ _1\"></span>W dniu <span class=\"_ _1\"></span>21 <span class=\"_ _1\"></span>lipca <span class=\"_ _1\"></span>2023 roku <span class=\"_ _1\"></span>Nadzwyczajne <span class=\"_ _1\"></span>Zgromadzenie <span class=\"_ _1\"></span>Wsp\u00f3lnik\u00f3w JZR<span class=\"ff1\"> </span>D\u017awigi podj\u0119\u0142o <span class=\"_ _1\"></span>uchwa\u0142\u0119 </div><div class=\"t m0 x8 h3 y19c ff7 fs1 fc0 sc0 ls0 ws0\">w <span class=\"_ _0\"></span>sprawie <span class=\"_ _9\"></span>dobrowolnego <span class=\"_ _0\"></span>umorzenia <span class=\"_ _9\"></span>194 <span class=\"_ _0\"></span>udzia\u0142\u00f3w. <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>\u0105d <span class=\"_ _0\"></span>Rejonowy <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>Gliwicach <span class=\"_ _9\"></span>dnia <span class=\"_ _0\"></span>21 <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>erpnia <span class=\"_ _0\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>wyda\u0142 <span class=\"_ _9\"></span>postanowienie <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>wykr<span class=\"_ _0\"></span>e\u015bleniu </div><div class=\"t m0 x8 h3 y19d ff7 fs1 fc0 sc0 ls0 ws0\">wsp\u00f3lnika mniejszo\u015bciowego <span class=\"_ _1\"></span>z KRS. Po<span class=\"_ _1\"></span> finalizacji ww. <span class=\"_ _1\"></span>transakcji JZR po<span class=\"_ _1\"></span>siada <span class=\"_ _1\"></span>1<span class=\"ff1\"> </span>0<span class=\"_ _0\"></span>97 udzia\u0142\u00f3w JZR <span class=\"_ _1\"></span>D\u017awigi stanowi\u0105cych 10<span class=\"_ _1\"></span>0% udzia\u0142u w<span class=\"_ _1\"></span> kapitale </div><div class=\"t m0 x8 h3 y19e ff7 fs1 fc0 sc0 ls0 ws0\">zak\u0142adowym sp\u00f3\u0142ki.<span class=\"ff1\"> </span></div></div>10.4.<span class=\"ffb ls0\"> <span class=\"ff3\">TRANSAKCJE Z PODMIOT<span class=\"_ _0\"></span>AMI POWI\u0104ZAN<span class=\"_ _0\"></span>YMI<span class=\"ff2\"> </span></span></span>Na dzie\u0144 31 grudnia 2023 roku i 31 grudnia 2022 roku wi\u0119kszo\u015bciowym akcjonariuszem Grupy by\u0142 Skarb Pa\u0144stwa.<span class=\"ff1\"> </span>INFORMACJE O TRANSAKCJACH ZE SP\u00d3\u0141KAMI POWI\u0104ZANYMI<span class=\"ff2\"> </span>W <span class=\"_ _9\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _9\"></span>oraz <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>okresie <span class=\"_ _b\"></span>por\u00f3wnawczym <span class=\"_ _9\"></span>Skarb <span class=\"_ _b\"></span>Pa\u0144stwa <span class=\"_ _b\"></span>by\u0142 <span class=\"_ _9\"></span>bezpo<span class=\"_ _0\"></span>\u015brednim <span class=\"_ _9\"></span>podmiotem <span class=\"_ _b\"></span>dominuj\u0105cym <span class=\"_ _b\"></span>najwy\u017cszego <span class=\"_ _b\"></span>szczebla. <span class=\"_ _b\"></span>W <span class=\"_ _9\"></span>zwi\u0105zku z <span class=\"ls3\">pow</span><span class=\"ff7\">y\u017cszym wszystkie <span class=\"_ _0\"></span>sp\u00f3\u0142ki nale\u017c\u0105ce do</span> <span class=\"ff7\">Skarbu <span class=\"_ _0\"></span>Pa\u0144stwa (bezpo\u015brednio i<span class=\"_ _0\"></span></span> <span class=\"ff7\">po\u015brednio) s\u0105 <span class=\"_ _0\"></span>podmiotami powi\u0105zanymi z Gr<span class=\"_ _0\"></span>up\u0105. Zarz\u0105d Jednostki </span>dominuj\u0105cej <span class=\"_ _9\"></span>ujawni\u0142 <span class=\"_ _9\"></span>w<span class=\"ff1\"> niniejsz<span class=\"_ _0\"></span>ym <span class=\"_ _9\"></span>skonsolidowanym <span class=\"_ _9\"></span>sprawozdaniu <span class=\"_ _b\"></span>finansowym <span class=\"_ _9\"></span>transakcje <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span> </span>i<span class=\"_ _0\"></span>stotnymi <span class=\"_ _9\"></span>jednostkami <span class=\"_ _9\"></span>powi\u0105zanymi, <span class=\"_ _9\"></span>kt\u00f3re<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _9\"></span></span>zosta\u0142y zidentyfikowane jako podmioty powi\u0105zane na<span class=\"ff1\"> podstawie jego najlepszej wiedzy. </span>Indywidualnie znacz\u0105ce transakcje<span class=\"ff2\"> </span>W <span class=\"_ _9\"></span>2023 <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>wszystkie <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ansakcje <span class=\"_ _0\"></span>Grupy <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>podmiotam<span class=\"_ _1\"></span>i <span class=\"_ _9\"></span>powi\u0105zanymi <span class=\"_ _0\"></span>dokonywane <span class=\"_ _9\"></span>by\u0142y <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>warunkach <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ynkowych <span class=\"_ _9\"></span>oraz <span class=\"_ _0\"></span>mia\u0142y <span class=\"_ _9\"></span>charakter <span class=\"_ _0\"></span>t<span class=\"_ _9\"></span><span class=\"ff1\">ypowy<span class=\"_ _1\"></span> </span>i zaw<span class=\"ff7\">ierane by\u0142y w normalnym trybie dzia\u0142alno\u015bci. </span> W <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>roku <span class=\"_ _1\"></span>zidentyfikowano <span class=\"_ _1\"></span>indywidualn\u0105 transakcj\u0119 <span class=\"_ _1\"></span>przeprowadzon\u0105 <span class=\"_ _5\"></span>mi<span class=\"_ _0\"></span>\u0119dzy JSW <span class=\"_ _5\"></span>i jednostkami <span class=\"_ _1\"></span>powi\u0105zanymi <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>Skarbem <span class=\"_ _1\"></span>Pa\u0144stwa, <span class=\"_ _5\"></span>k<span class=\"_ _9\"></span>t\u00f3ra <span class=\"_ _1\"></span>by\u0142a znacz\u0105ca <span class=\"_ _5\"></span>ze <span class=\"_ _1\"></span>wzgl\u0119du <span class=\"_ _5\"></span>na <span class=\"_ _1\"></span>nietypowy <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span>akres <span class=\"_ _5\"></span>i<span class=\"_ _0\"></span>/lub <span class=\"_ _5\"></span>kwot\u0119. <span class=\"_ _1\"></span>Transakcja <span class=\"_ _5\"></span>dotyczy <span class=\"_ _1\"></span>zaw<span class=\"ff1\">artej <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>dniu 12 <span class=\"ff7\">kw<span class=\"_ _1\"></span>ietnia <span class=\"_ _1\"></span>2023 <span class=\"_ _5\"></span>roku <span class=\"_ _1\"></span>Umowy <span class=\"_ _5\"></span>Finansowania <span class=\"_ _1\"></span>pomi\u0119dzy </span></span>JSW  a <span class=\"ff7\">instytucj<span class=\"_ _0\"></span>ami  finansowymi <span class=\"_ _d\"> </span>wchodz\u0105cymi  w <span class=\"_ _d\"> </span>sk\u0142ad <span class=\"_ _d\"> </span>Konsorcjum  tj.: <span class=\"_ _d\"> </span>Agencj\u0105  Rozwoju <span class=\"_ _d\"> </span>Przemys\u0142u<span class=\"_ _0\"></span></span> S.A., <span class=\"_ _d\"> </span>Alior <span class=\"_ _d\"> </span>Bankiem  S.A., <span class=\"_ _d\"> </span>Bankiem Gospodarstwa <span class=\"_ _b\"></span>Krajowego, <span class=\"_ _b\"></span>Bankiem <span class=\"_ _b\"></span>Polska <span class=\"_ _b\"></span>Kasa <span class=\"_ _b\"></span>Opieki <span class=\"_ _b\"></span>S.A., <span class=\"_ _b\"></span>Powszechn<span class=\"_ _0\"></span><span class=\"ff7\">\u0105 <span class=\"_ _b\"></span>Kas\u0105 <span class=\"_ _b\"></span>Oszcz\u0119dno\u015bci <span class=\"_ _b\"></span>Bank <span class=\"_ _b\"></span>Polski<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>S.A., <span class=\"_ _b\"></span>Powszechnym <span class=\"_ _b\"></span>Zak\u0142adem </span>Ubezpiecze\u0144 <span class=\"_ _0\"></span>S.A., <span class=\"_ _0\"></span>Powszechnym <span class=\"_ _9\"></span>Zak\u0142adem <span class=\"_ _0\"></span>Ubezpiecze\u0144 <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>\u017bycie <span class=\"_ _0\"></span>S.A. <span class=\"_ _9\"></span>oraz <span class=\"_ _0\"></span>Towarzystwem <span class=\"_ _9\"></span>Finansowym <span class=\"_ _0\"></span>\u201eSilesia\u201d <span class=\"_ _9\"></span>Sp.<span class=\"ff1\"> z<span class=\"_ _0\"></span> </span>o.o. <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>\u0142\u0105czn\u0105 <span class=\"_ _9\"></span>kwot\u0119 1 <span class=\"ff7\">650,0 mln PLN. Umowa zosta\u0142a szczeg\u00f3\u0142owo opisana w Nocie 6.1.</span> W <span class=\"_ _1\"></span><span class=\"ff7\">2022 <span class=\"_ _1\"></span>roku <span class=\"_ _1\"></span>zidentyfikowano <span class=\"_ _1\"></span>indywidualn\u0105 <span class=\"_ _5\"></span>tr<span class=\"_ _0\"></span>ansakcj\u0119 przeprow<span class=\"_ _1\"></span>adzon\u0105 <span class=\"_ _1\"></span>mi\u0119dzy <span class=\"_ _1\"></span>JSW <span class=\"_ _1\"></span>i<span class=\"_ _0\"></span><span class=\"ff1\"> </span>jednostkami <span class=\"_ _1\"></span>powi\u0105zanymi <span class=\"_ _1\"></span>ze<span class=\"ff1\"> </span>Skarbem <span class=\"_ _1\"></span>Pa\u0144stwa, <span class=\"_ _5\"></span>k<span class=\"_ _0\"></span>t\u00f3ra <span class=\"_ _1\"></span>by\u0142a </span>znacz\u0105ca ze wzgl\u0119du na nietypowy zakres i/lub kwot\u0119. Transakcja ta dotyczy nieodp\u0142atnego przekazania zak\u0142adu g\u00f3rniczego OG<span class=\"_ _0\"></span><span class=\"ff1\"> </span>\u201e<span class=\"_ _0\"></span>Jastrz\u0119bie III\u201d do SRK (Nota 4.5.) Pozosta\u0142e transakcje<span class=\"ff2\"> </span>Pozosta\u0142e <span class=\"_ _1\"></span>transakcje w <span class=\"_ _5\"></span>okresie od <span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>stycznia do <span class=\"_ _5\"></span>31 grudnia 20<span class=\"_ _1\"></span>23 <span class=\"_ _1\"></span>roku oraz <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>okresie <span class=\"_ _1\"></span>od <span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>stycznia do <span class=\"_ _5\"></span>31 grudnia 2022<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>roku zawarte przez <span class=\"_ _1\"></span>Grup\u0119 z jednostkami zale\u017cnymi od<span class=\"ff1\"> </span>Skarbu Pa\u0144stwa, kt\u00f3re s\u0105 znacz\u0105ce zbiorowo, zwi\u0105zane s\u0105 z<span class=\"_ _0\"></span> bie\u017c\u0105c\u0105 dzia\u0142alno\u015bci\u0105 operacyjn\u0105 Grupy. W 2023 roku najistotniejszymi <span class=\"_ _0\"></span>dostawcami b\u0119d\u0105cymi <span class=\"_ _0\"></span>sp\u00f3\u0142kami k<span class=\"_ _0\"></span>ontrolowanymi przez <span class=\"_ _0\"></span>Skarb Pa\u0144stwa <span class=\"_ _0\"></span>by\u0142y <span class=\"_ _0\"></span>nast\u0119puj\u0105ce podmioty: <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>ENEA, Gr<span class=\"_ _0\"></span>up<span class=\"_ _0\"></span><span class=\"ff1\">a <span class=\"_ _0\"></span>Orlen, </span>Grupa <span class=\"_ _8\"> </span>PKP, <span class=\"_ _b\"></span>Grupa <span class=\"_ _8\"> </span>Sp\u00f3\u0142ek <span class=\"_ _b\"></span>W\u0119glokoks<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>S.A. <span class=\"_ _8\"> </span>Natomiast <span class=\"_ _8\"> </span>najistotniejszymi <span class=\"_ _b\"></span>odbiorcami <span class=\"_ _8\"> </span>Grupy <span class=\"_ _8\"> </span>b\u0119d\u0105cymi <span class=\"_ _b\"></span>sp\u00f3\u0142kami <span class=\"_ _8\"> </span>kontrolowanymi <span class=\"_ _b\"></span>przez <span class=\"_ _8\"> </span>Skarb Pa\u0144stwa by\u0142y w 2023<span class=\"ff1\"> </span>roku nast\u0119puj\u0105ce podmioty: Grupa PGE, WZK Victoria S.A., Grupa ENEA oraz Grupa TAURON.<span class=\"ff1\"> </span>Poni\u017cej przedstawiono istotne transakcje dokonywane z jednost<span class=\"ff1\">kami stowarzyszonymi: </span>2023 2022 Transakcje dokony<span class=\"_ _1\"></span>wane z jednostk<span class=\"_ _1\"></span>ami stowarzyszonymi \u2012<span class=\"ffc\"> <span class=\"ff1\">Zakupy w okresi<span class=\"_ _1\"></span>e </span></span>19,8 16,9 \u2012<span class=\"ffc\"> <span class=\"ff7\">Saldo zobowi\u0105<span class=\"_ _1\"></span>zania na koniec <span class=\"_ _1\"></span>okresu *<span class=\"ff1\"> </span></span></span>2,8 2,5 *<span class=\"ls6\">     </span><span class=\"ff5\">z uwzgl\u0119<span class=\"_ _0\"></span>dnieniem podatku VAT</span><div class=\"c w8 h4 gs133e\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h54 y45 ff3 fs1 fc1 sc0 ls0 ws0\">INFORMACJE O TRANSAKCJACH Z CZ\u0141ONKAMI ZARZ\u0104DU JSW<span class=\"ff2\"> </span></div><div class=\"t m0 x8 h3 ybca ff7 fs1 fc0 sc0 ls0 ws0\">Zarz\u0105d JSW stanowi kluczow\u0105 kadr\u0119 zarz\u0105dzaj\u0105c\u0105 Grupy.<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h54 yaf1 ff3 fs1 fc0 sc0 ls0 ws0\">Wynagrodzenie Cz\u0142onk\u00f3w Zarz\u0105du Jednostki dominuj\u0105cej<span class=\"ff2\"> </span></div></div><div class=\"c w70 h46 gs133f\"><div class=\"t m0 x1e h17 y532 ff2 fs4 fc0 sc0 ls0 ws0\">2023 </div><div class=\"t m0 x49 h17 ya9 ff2 fs4 fc0 sc0 ls0 ws0\">(tys. PLN) </div></div><div class=\"c w74 h46 gs1340\"><div class=\"t m0 x1e h17 y532 ff2 fs4 fc0 sc0 ls0 ws0\">2022 </div><div class=\"t m0 x49 h17 ya9 ff2 fs4 fc0 sc0 ls0 ws0\">(tys. PLN) </div></div><div class=\"c w4c h6f gs1341\"><div class=\"t m0 x4 h16 y253 ff7 fs4 fc0 sc0 ls0 ws0\">Kr\u00f3tkoterminowe \u015b<span class=\"_ _1\"></span>wiadczenia prac<span class=\"_ _1\"></span>ownicze:<span class=\"ff1\"> </span></div></div><div class=\"c w4c h6f gs1342\"><div class=\"t m0 x65 h7e y76 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">wynagrodzenia, u<span class=\"_ _1\"></span>s\u0142ugi zarz\u0105dza<span class=\"_ _1\"></span>nia *<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w70 h6f gs1343\"><div class=\"t m0 x76 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">3 901,9 </div></div><div class=\"c w74 h6f gs1344\"><div class=\"t m0 x76 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">3 148,3 </div></div><div class=\"c w4c h6f gs1345\"><div class=\"t m0 x65 h7e y12 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff1\">wynagrodzenie <span class=\"_ _1\"></span>zmienne za 202<span class=\"_ _1\"></span>2 rok ** </span></span></div></div><div class=\"c w70 h6f gs1346\"><div class=\"t m0 x39 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">n/d </div></div><div class=\"c w74 h6f gs1347\"><div class=\"t m0 x76 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">1 656,2 </div></div><div class=\"c w4c h70 gs1348\"><div class=\"t m0 x65 h7e y76 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">\u015bwiadczenia, d<span class=\"_ _1\"></span>ochody z innych t<span class=\"_ _1\"></span>ytu\u0142\u00f3w ***<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w70 h70 gs1349\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">32,2 </div></div><div class=\"c w74 h70 gs134a\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">32,8 </div></div><div class=\"c w4c h6f gs134b\"><div class=\"t m0 x65 h7e y76 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff1\">wynagrodzenie <span class=\"_ _1\"></span>zmienne za 202<span class=\"_ _1\"></span>3 rok **** </span></span></div></div><div class=\"c w70 h6f gs134c\"><div class=\"t m0 x76 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">2 353,2 </div></div><div class=\"c w74 h6f gs134d\"><div class=\"t m0 x39 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">n/d </div></div><div class=\"c w4c h9c gs134e\"><div class=\"t m0 x4 h17 y2a5 ff2 fs4 fcb sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w70 h9c gs134f\"><div class=\"t m0 x76 h17 y3a6 ff2 fs4 fcb sc0 ls0 ws0\">6 287,3 </div></div><div class=\"c w74 h9c gs1350\"><div class=\"t m0 x76 h17 y3a6 ff2 fs4 fcb sc0 ls0 ws0\">4 837,3 </div></div><div class=\"c w8 h4 gs133e\"><div class=\"t m0 x8 h9 ybcf ff4 fs2 fc0 sc0 ls0 ws0\">*<span class=\"ls6\">     </span> <span class=\"ff5\">W pozycj<span class=\"_ _0\"></span>i uj\u0119to koszty wynagro<span class=\"_ _0\"></span>dze\u0144 z tytu\u0142u us\u0142ug <span class=\"_ _0\"></span>zarz\u0105dzani<span class=\"_ _0\"></span>a wyp\u0142aconych na podstawi<span class=\"_ _0\"></span>e um\u00f3w o \u015bwiadczenie us\u0142u<span class=\"_ _0\"></span>g zarz\u0105dzania.<span class=\"_ _0\"></span></span> </div><div class=\"t m0 x8 h136 y5f2 ff4 fs2 fc0 sc0 ls12 ws0\">**<span class=\"ls6\">   <span class=\"ff5 ls0\">Pozycja ta obejmuje wy<span class=\"_ _0\"></span>nagrodzenie zmienn<span class=\"_ _0\"></span>e za rok 2022 rok, wyp\u0142<span class=\"_ _0\"></span>acone w 2023 roku<span class=\"_ _0\"></span><span class=\"ff4\">.<span class=\"_ _0\"></span><span class=\"ff10 fs3\"> </span></span></span></span></div><div class=\"t m0 x8 h9 ybd0 ff4 fs2 fc0 sc0 ls12 ws0\">***<span class=\"ls6\">   <span class=\"ff5 ls0\">Pozycja <span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>obejmuje <span class=\"_ _0\"></span>\u015bwia<span class=\"_ _0\"></span>dczenia <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>innych <span class=\"_ _9\"></span>tytu\u0142\u00f3w, w <span class=\"_ _0\"></span>tym<span class=\"_ _0\"></span>: <span class=\"_ _0\"></span>wyp\u0142acone <span class=\"_ _0\"></span>po <span class=\"_ _9\"></span>wyga\u015bni\u0119ciu <span class=\"_ _9\"></span>umowy <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>\u015bwiadczenie <span class=\"_ _0\"></span>us\u0142ug <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>arz\u0105dzania, <span class=\"_ _0\"></span>odpraw<span class=\"_ _0\"></span>\u0119, <span class=\"_ _0\"></span>odszkodowanie <span class=\"_ _0\"></span>za <span class=\"_ _9\"></span>powstrzymywanie s<span class=\"_ _0\"></span>i\u0119 </span></span></div><div class=\"t m0 x7d h9 yb51 ff4 fs2 fc0 sc0 ls18 ws0\">od<span class=\"ls0\"> <span class=\"ff5\">dzia\u0142alno\u015bci k<span class=\"_ _0\"></span>onkurencyjnej lub/oraz \u015b<span class=\"_ _0\"></span>wiadczenia pozosta\u0142e jak <span class=\"_ _0\"></span>np. zwrot za najem mieszk<span class=\"_ _0\"></span>ania.<span class=\"_ _0\"></span></span> </span></div><div class=\"t m0 x8 h9 ybd1 ff4 fs2 fc0 sc0 ls0 ws0\">**** <span class=\"ff5\">Wynagrodzenie <span class=\"_ _9\"></span>zmienne <span class=\"_ _9\"></span>za <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>rok <span class=\"_ _9\"></span>obejmuje <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>szacu<span class=\"_ _0\"></span>nkowe <span class=\"_ _9\"></span>przyj\u0119te <span class=\"_ _9\"></span>przez <span class=\"_ _9\"></span>Rad\u0119 <span class=\"_ _9\"></span>Nadzorcz<span class=\"_ _0\"></span>\u0105 <span class=\"_ _0\"></span>JSW<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>dniu <span class=\"_ _9\"></span>12 <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>wietnia <span class=\"_ _9\"></span>2024 <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>Uchwa\u0142\u0105 <span class=\"_ _9\"></span>nr <span class=\"_ _9\"></span>285/XI/24. <span class=\"_ _9\"></span>Wynagrodzenie </span></div><div class=\"t m0 x7d h9 y443 ff5 fs2 fc0 sc0 ls0 ws0\">zmienne za <span class=\"_ _0\"></span>2023 rok <span class=\"_ _0\"></span>zostanie <span class=\"_ _0\"></span>wyp\u0142acone pod <span class=\"_ _0\"></span>warunkiem re<span class=\"_ _0\"></span>alizacji przez <span class=\"_ _0\"></span>Zarz\u0105dzaj\u0105cych <span class=\"_ _0\"></span>Cel\u00f3w <span class=\"_ _0\"></span>Zarz\u0105dczych z<span class=\"_ _0\"></span>godnie z uc<span class=\"_ _0\"></span>hwa\u0142\u0105 R<span class=\"_ _0\"></span>ady<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _0\"></span>Nadzorczej, <span class=\"_ _0\"></span>po zatwierdz<span class=\"_ _0\"></span>eniu S<span class=\"_ _0\"></span>prawozdania </span></div><div class=\"t m0 x7d h9 ybd2 ff5 fs2 fc0 sc0 ls0 ws0\">Zarz\u0105du  z<span class=\"ff4\"> </span>dzia\u0142alno\u015bci  Jastrz\u0119bskiej  Sp\u00f3\u0142ki  W\u0119glowej  S.A.  oraz  Grupy <span class=\"_ _b\"> </span>K<span class=\"_ _0\"></span>apita\u0142owej  Jastrz\u0119bski<span class=\"_ _0\"></span>ej  Sp\u00f3\u0142ki  W\u0119glowej  S.A. <span class=\"_ _8\"> </span>za <span class=\"_ _8\"> </span>rok  obrotowy  zak<span class=\"_ _9\"></span>o\u0144<span class=\"_ _1\"></span>czony  31  grudnia  2023  roku </div><div class=\"t m0 x7d h9 ybd3 ff4 fs2 fc0 sc0 ls0 ws0\">i <span class=\"ff5\">Jednostkowego <span class=\"_ _b\"> </span>spr<span class=\"_ _0\"></span>awozdania <span class=\"_ _b\"> </span>finansoweg<span class=\"_ _0\"></span>o <span class=\"_ _b\"> </span>Jastrz\u0119bskiej <span class=\"_ _b\"> </span>Sp\u00f3\u0142ki<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>W\u0119glowej <span class=\"_ _b\"> </span>S.A.<span class=\"_ _0\"></span></span> <span class=\"_ _8\"> </span><span class=\"ff5\">za <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>ok <span class=\"_ _b\"> </span>obrotowy <span class=\"_ _b\"> </span>zako\u0144czo<span class=\"_ _0\"></span>ny <span class=\"_ _b\"> </span>31 <span class=\"_ _b\"> </span>grudnia <span class=\"_ _b\"> </span>202<span class=\"_ _0\"></span>3 <span class=\"_ _b\"> </span>roku <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>udzieleniu <span class=\"_ _b\"> </span>Zarz<span class=\"_ _0\"></span>\u0105dzaj\u0105cym <span class=\"_ _b\"> </span>abs<span class=\"_ _0\"></span>olutorium </span></div><div class=\"t m0 x7d h9 y8fe ff4 fs2 fc0 sc0 ls0 ws0\">z <span class=\"ff5\">wykonania przez nic<span class=\"_ _0\"></span>h obowi\u0105zk\u00f3w cz\u0142onk\u00f3w Z<span class=\"_ _0\"></span>arz\u0105du przez Walne Z<span class=\"_ _0\"></span>gromadzenie. <span class=\"_ _0\"></span><span class=\"ff11\"> </span></span></div><div class=\"t m0 x8 h3 ybd4 ff7 fs1 fc0 sc0 ls0 ws0\">W grudniu <span class=\"_ _1\"></span>2023 roku <span class=\"_ _1\"></span>oraz po <span class=\"_ _1\"></span>dniu ko\u0144<span class=\"_ _1\"></span>cz\u0105cym okres sp<span class=\"_ _1\"></span>rawozdawczy tj. <span class=\"_ _1\"></span>w styczniu <span class=\"_ _1\"></span>i marcu <span class=\"_ _1\"></span>2024 roku Cz\u0142onkom <span class=\"_ _1\"></span>Zarz\u0105du JSW <span class=\"_ _1\"></span>zosta\u0142o wyp\u0142acone<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h3 y7d2 ff7 fs1 fc0 sc0 ls0 ws0\">wynagrodzenie zmienne za 2021 rok (uj\u0119te w kosztach 2021 roku) w \u0142\u0105cznej kwocie 1<span class=\"ff1\"> 005,1 tys. PLN.</span><span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 ybd5 ff7 fs1 fc0 sc0 ls0 ws0\">Szczeg\u00f3\u0142y um<span class=\"_ _1\"></span>\u00f3w <span class=\"_ _1\"></span>zawartych z <span class=\"_ _5\"></span>osob<span class=\"_ _0\"></span>ami zarz\u0105dzaj\u0105cymi <span class=\"_ _1\"></span>zosta\u0142y op<span class=\"_ _1\"></span>isane <span class=\"_ _1\"></span>w<span class=\"ff1\"> <span class=\"_ _0\"></span>Punkcie 8.<span class=\"_ _1\"></span>7. <span class=\"ff5\">Sprawozdania <span class=\"_ _1\"></span>Zarz\u0105du <span class=\"ff4\">z </span>dzia\u0142alno\u015bci <span class=\"_ _1\"></span>Jastrz\u0119bskiej Sp<span class=\"_ _1\"></span>\u00f3\u0142ki </span></span></div><div class=\"t m0 x8 he ybd6 ff5 fs1 fc0 sc0 ls0 ws0\">W\u0119glowej S.A. oraz Grupy Kapita\u0142owej Jastrz\u0119bskiej Sp\u00f3\u0142ki W\u0119glowej S.A. za rok obrotowy zako\u0144czony 31 grudnia 2023 <span class=\"_ _1\"></span>roku.<span class=\"_ _0\"></span><span class=\"ff4\"> </span></div><div class=\"t m0 x8 h54 ybd7 ff3 fs1 fc1 sc0 ls0 ws0\">INFORMACJE O TRANSAKCJACH Z CZ\u0141ONKAMI RADY NADZORC<span class=\"_ _1\"></span>ZEJ JSW<span class=\"_ _0\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x8 h54 ybd8 ff2 fs1 fc0 sc0 ls0 ws0\">Wynagrodzenie Rady Nadzorczej JSW </div></div><div class=\"c w1ce h46 gs1351\"><div class=\"t m0 x1d h17 y532 ff2 fs4 fc0 sc0 ls0 ws0\">2023 </div><div class=\"t m0 x1 h17 y284 ff2 fs4 fc0 sc0 ls0 ws0\">(tys. PLN) </div></div><div class=\"c w78 h46 gs1352\"><div class=\"t m0 x3c h17 y532 ff2 fs4 fc0 sc0 ls0 ws0\">2022 </div><div class=\"t m0 x49 h17 y284 ff2 fs4 fc0 sc0 ls0 ws0\">(tys. PLN) </div></div><div class=\"c w1cd h6f gs1353\"><div class=\"t m0 x4 h16 y253 ff7 fs4 fc0 sc0 ls0 ws0\">Kr\u00f3tkoterminowe \u015b<span class=\"_ _1\"></span>wiadczenia<span class=\"ff1\"> </span></div></div><div class=\"c w1ce h6f gs1354\"><div class=\"t m0 x78 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">733,1 </div></div><div class=\"c w78 h6f gs1355\"><div class=\"t m0 x1d h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">774,9 </div></div><div class=\"c w1cd h70 gs1356\"><div class=\"t m0 x4 h17 y268 ff2 fs4 fcb sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w1ce h70 gs1357\"><div class=\"t m0 x78 h17 y268 ff2 fs4 fcb sc0 ls0 ws0\">733,1 </div></div><div class=\"c w78 h70 gs1358\"><div class=\"t m0 x1d h17 y268 ff2 fs4 fcb sc0 ls0 ws0\">774,9 </div></div><div class=\"c w8 h4 gs133e\"><div class=\"t m0 x8 h3 y13a ff7 fs1 fc0 sc0 ls0 ws0\">Dodatkowe <span class=\"_ _b\"></span>informacje <span class=\"_ _b\"></span>na <span class=\"_ _8\"> </span>temat<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>wynagrodzenia <span class=\"_ _8\"> </span>Cz\u0142onk\u00f3w <span class=\"_ _b\"></span>Zarz\u0105du <span class=\"_ _b\"></span>i <span class=\"_ _b\"> </span>Rady <span class=\"_ _8\"> </span>Nadzorczej <span class=\"_ _b\"></span>znajduj\u0105 <span class=\"_ _b\"></span>si\u0119 <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span><span class=\"ff5\">Spraw<span class=\"_ _1\"></span>ozdaniu <span class=\"_ _b\"></span>Zarz\u0105du <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span><span class=\"ff4\"> </span>dzia\u0142alno\u015bci </span></div><div class=\"t m0 x8 h3 ybdb ff5 fs1 fc0 sc0 ls0 ws0\">Jastrz\u0119bskiej <span class=\"_ _1\"></span>Sp\u00f3\u0142ki <span class=\"_ _5\"></span>W\u0119glowej S.A. <span class=\"_ _5\"></span>oraz <span class=\"_ _5\"></span>Gr<span class=\"_ _0\"></span>upy <span class=\"_ _1\"></span>Kapita\u0142owej <span class=\"_ _5\"></span>Jastrz\u0119bskiej S<span class=\"_ _1\"></span>p\u00f3\u0142ki <span class=\"_ _5\"></span>W\u0119glowej S.A. <span class=\"_ _5\"></span>za <span class=\"_ _1\"></span>rok <span class=\"_ _1\"></span>obrotow<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>zako\u0144czony <span class=\"_ _5\"></span>31 <span class=\"_ _1\"></span>gr<span class=\"_ _0\"></span><span class=\"ff4\">udnia <span class=\"_ _1\"></span>2023 roku<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></div><div class=\"t m0 x8 h3 y33c ff1 fs1 fc0 sc0 ls0 ws0\">(Punkt 8.7.). </div><div class=\"t m0 x8 h3 ybdc ff7 fs1 fc0 sc0 ls0 ws0\">W 2023 i 2022 roku nie zosta\u0142y udzielone \u017cadne po\u017cyczki Cz\u0142onkom Zarz\u0105du ani C<span class=\"_ _1\"></span>z\u0142onkom Rady Nadzorczej JSW.<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x8 h54 ybdd ff3 fs1 fc1 sc0 ls0 ws0\">INFORMACJE O TRANSAKCJACH Z CZ\u0141ONKAMI ZARZ\u0104DU I RADY NAD<span class=\"_ _1\"></span>ZORCZEJ JEDNOSTEK ZALE\u017bNYCH<span class=\"_ _0\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x8 h54 ybde ff3 fs1 fc0 sc0 ls0 ws0\">Informacje o transakcjach z Cz\u0142onkami Zarz\u0105du jednostek zale\u017cnych<span class=\"ff2\"> </span></div></div><div class=\"c w157 h67 gs1359\"><div class=\"t m0 x1e h17 y20e ff2 fs4 fc0 sc0 ls0 ws0\">2023 </div></div><div class=\"c w74 h67 gs135a\"><div class=\"t m0 x1e h17 y20e ff2 fs4 fc0 sc0 ls0 ws0\">2022 </div></div><div class=\"c w54 h70 gs135b\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Kr\u00f3tkoterminowe \u015b<span class=\"_ _1\"></span>wiadczenia prac<span class=\"_ _1\"></span>ownicze<span class=\"ff1\"> </span></div></div><div class=\"c w157 h70 gs135c\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">12,6 </div></div><div class=\"c w74 h70 gs135d\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">12,7 </div></div><div class=\"c w54 h70 gs135e\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">\u015awiadczenia z tytu\u0142<span class=\"_ _1\"></span>u rozwi\u0105zania st<span class=\"_ _1\"></span>osunku pracy (odpra<span class=\"_ _1\"></span>wy)<span class=\"ff1\"> </span></div></div><div class=\"c w157 h70 gs135f\"><div class=\"t m0 x97 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w74 h70 gs1360\"><div class=\"t m0 x39 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,1 </div></div><div class=\"c w54 h70 gs1361\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">\u015awiadczenia po okr<span class=\"_ _1\"></span>esie zatrudnieni<span class=\"_ _1\"></span>a<span class=\"ff1\"> </span></div></div><div class=\"c w157 h70 gs1362\"><div class=\"t m0 x39 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,3 </div></div><div class=\"c w74 h70 gs1363\"><div class=\"t m0 x39 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,2 </div></div><div class=\"c w54 h70 gs1364\"><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Inne </div></div><div class=\"c w157 h70 gs1365\"><div class=\"t m0 x39 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,1 </div></div><div class=\"c w74 h70 gs1366\"><div class=\"t m0 x39 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,1 </div></div><div class=\"c w54 h6f gs1367\"><div class=\"t m0 x0 h17 y135 ff2 fs4 fcb sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w157 h6f gs1368\"><div class=\"t m0 x2c h17 y135 ff2 fs4 fcb sc0 ls0 ws0\">13,0 </div></div><div class=\"c w74 h6f gs1369\"><div class=\"t m0 x2c h17 y135 ff2 fs4 fcb sc0 ls0 ws0\">13,1 </div></div>Informacje o <span class=\"ff3\">transakcjach z Cz\u0142onkami Rady Nadzorczej jednostek zale\u017cnych</span> 2023 2022 Kr\u00f3tkoterminowe \u015b<span class=\"_ _1\"></span>wiadczenia<span class=\"ff1\"> </span>2,6 2,5 RAZEM 2,6 2,5 W 2023 i 2022 roku nie zosta\u0142y udzielone \u017cadne po\u017cyczki Cz\u0142onkom Zarz\u0105du ani C<span class=\"_ _1\"></span>z\u0142onkom Rady Nadzorczej jednostek <span class=\"_ _0\"></span>zale\u017cnych.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "Udzia\u0142y w<span class=\"_ _1\"></span> jed<span class=\"_ _1\"></span>nostce stowarzyszonej <span class=\"_ _1\"></span>(Remkoks <span class=\"_ _1\"></span>Sp.<span class=\"ff1\"> z </span>o.o.) s\u0105<span class=\"ff1\"> w skonsolidowanym <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>prawozdaniu <span class=\"_ _1\"></span>finanso<span class=\"ff7\">wym<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wyceniane metod\u0105 <span class=\"_ _1\"></span>praw <span class=\"_ _1\"></span>w\u0142asno\u015bci.<span class=\"_ _1c\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-475": {
   "value": "Udzia\u0142y w<span class=\"_ _1\"></span> jed<span class=\"_ _1\"></span>nostce stowarzyszonej <span class=\"_ _1\"></span>(Remkoks <span class=\"_ _1\"></span>Sp.<span class=\"ff1\"> z </span>o.o.) s\u0105<span class=\"ff1\"> w skonsolidowanym <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>prawozdaniu <span class=\"_ _1\"></span>finanso<span class=\"ff7\">wym<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wyceniane metod\u0105 <span class=\"_ _1\"></span>praw <span class=\"_ _1\"></span>w\u0142asno\u015bci.<span class=\"_ _1c\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "Poni\u017cej przedstawiono informacje o jednostkach wchodz\u0105cych w sk\u0142ad Grupy Kapita\u0142owej obj\u0119tych kon<span class=\"_ _1\"></span>solidacj\u0105 metod\u0105 pe\u0142n\u0105:<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Lp.<span class=\"ls0\"> </span>Nazwa sp\u00f3\u0142ki<span class=\"ff2\"> </span>Siedziba Podstawowy pr<span class=\"_ _1\"></span>zedmiot dzia\u0142al<span class=\"_ _1\"></span>no\u015bci<span class=\"ff2\"> </span>Procentowy ud<span class=\"_ _1\"></span>zia\u0142 sp\u00f3\u0142ek<span class=\"ff2\"> </span>Grupy w kapitale podstawowym 31.12.2023 31.12.2022 Jednostka dominuj\u0105<span class=\"_ _1\"></span>ca<span class=\"ff2\"> </span>1.<span class=\"ls0\"> </span>Jastrz\u0119bska Sp\u00f3\u0142k<span class=\"_ _1\"></span>a W\u0119glowa S.<span class=\"_ _1\"></span>A.<span class=\"ff1\"> </span>(\u201eJSW\u201d)<span class=\"ff1\"> </span>Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span>Zdr\u00f3j<span class=\"ff1\"> </span>Wydobywanie i spr<span class=\"_ _1\"></span>zeda\u017c w\u0119gla kamie<span class=\"_ _1\"></span>nnego, sprzeda<span class=\"_ _1\"></span>\u017c koksu i <span class=\"ff7\">w\u0119glopochod<span class=\"_ _1\"></span>nych<span class=\"ff1\"> </span></span>nie dotyczy Sp\u00f3\u0142ki bezpo\u015brednio <span class=\"_ _1\"></span>zale\u017cne<span class=\"ff1 fc0\"> </span>2.<span class=\"ls0\"> </span>JSW KOKS S.A.<span class=\"_ _1\"></span> (\u201eJSW KOKS\u201d)<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Zabrze Produkcja koksu or<span class=\"_ _1\"></span>az produkt\u00f3w w<span class=\"_ _1\"></span>\u0119glopochodnych, dostawa energii el<span class=\"_ _1\"></span>ektrycznej i ciep\u0142<span class=\"_ _1\"></span>a<span class=\"ff1\"> </span>96,28% 96,28% 3.<span class=\"ls0\"> </span>Jastrz\u0119bskie Zak\u0142a<span class=\"_ _1\"></span>dy Remontowe <span class=\"ff1\"> </span>Sp. z o.o. (\u201eJZR\u201d)<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span>Zdr\u00f3j<span class=\"ff1\"> </span>Dzia\u0142alno\u015b\u0107 us\u0142u<span class=\"_ _1\"></span>gowa w<span class=\"ff1\"> </span>zakresie remo<span class=\"_ _1\"></span>nt\u00f3w maszyn i <span class=\"ff7\">urz\u0105dze\u0144, ich kon<span class=\"_ _1\"></span>serwacja, us\u0142ugi <span class=\"_ _1\"></span>serwisowe, prod<span class=\"_ _1\"></span>ukcja </span>maszyn dla g\u00f3rnict<span class=\"_ _1\"></span>wa oraz budowni<span class=\"_ _1\"></span>ctwa<span class=\"ff1\"> </span>60,40% 60,40% 4.<span class=\"ls0\"> </span>Przedsi\u0119biorstwo B<span class=\"_ _1\"></span>udowy Szyb\u00f3w<span class=\"ff1\"> </span>S.A. (\u201eP<span class=\"_ _1\"></span>BSz\u201d)<span class=\"ff1\"> </span>Tarnowskie G\u00f3ry<span class=\"ff1\"> </span>Specjalistyczne <span class=\"_ _1\"></span>us\u0142ugi g\u00f3rnicze: projekto<span class=\"_ _1\"></span>wanie i wykonywanie w<span class=\"_ _1\"></span>yrobisk pionowy<span class=\"_ _1\"></span>ch, poziomych i tuneli, budownictwo, wynaje<span class=\"_ _1\"></span>m maszyn i ur<span class=\"_ _1\"></span>z\u0105dze\u0144, instalowanie, naprawa i <span class=\"ff7\">konserwacj<span class=\"_ _1\"></span>a maszyn dla <span class=\"_ _1\"></span>g\u00f3rnictwa, kopalni<span class=\"_ _1\"></span>ctwa </span>i budownictwa 95,81% 95,81% 5.<span class=\"ls0\"> </span>JSW Nowe Proje<span class=\"_ _1\"></span>kty S.A.  (\u201eJSW Nowe Proje<span class=\"_ _1\"></span>kty\u201d)<span class=\"ff1\"> </span>Katowice Realizacja ekologi<span class=\"_ _1\"></span>cznych projekt\u00f3w w <span class=\"_ _1\"></span>obszarze en<span class=\"_ _1\"></span>ergetyki na rzecz Grupy. Do<span class=\"_ _1\"></span>stawca us\u0142ug w <span class=\"_ _1\"></span>zakresie wykorzystywania s<span class=\"_ _1\"></span>amolot\u00f3w bez<span class=\"_ _1\"></span>za\u0142ogowych dla potrz<span class=\"_ _1\"></span>eb komercyjnych. <span class=\"ff7\">Roz<span class=\"_ _1\"></span>w\u00f3j odnawialnyc<span class=\"_ _1\"></span>h \u017ar\u00f3de\u0142 energii i<span class=\"ff1\"> </span></span>poprawa efektywno<span class=\"_ _1\"></span>\u015bci energetyczn<span class=\"_ _1\"></span>ej<span class=\"ff1\"> </span>100,00% 100,00% 6.<span class=\"ls0\"> </span>Przedsi\u0119biorstwo G<span class=\"_ _1\"></span>ospodarki Wodnej i <span class=\"ff7\">Rekultywacji S.<span class=\"_ _1\"></span>A. (\u201ePGWiR\u201d)<span class=\"ff1\"> </span></span>Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span>Zdr\u00f3j<span class=\"ff1\"> </span>\u015awiadczenie us\u0142<span class=\"_ _1\"></span>ug wodno<span class=\"ff1\">-</span>\u015bciekowych, o<span class=\"_ _1\"></span>czyszczanie i <span class=\"ff7\">odprowadzanie z<span class=\"_ _1\"></span>asolonych w\u00f3d g<span class=\"_ _1\"></span>\u00f3rniczych, dostar<span class=\"_ _1\"></span>czanie </span>wody <span class=\"ff7\">przemys\u0142owej, d<span class=\"_ _1\"></span>zia\u0142alno\u015b\u0107 rek<span class=\"_ _1\"></span>ultywacyjna, pro<span class=\"_ _1\"></span>dukcja </span>soli 100,00% 100,00% 7.<span class=\"ls0\"> </span>Centralne Labor<span class=\"_ _1\"></span>atorium Pomiarowo <span class=\"ff7\">\u2013</span> Badawcze Sp. z o.<span class=\"_ _1\"></span>o. (\u201eCLP<span class=\"ff1\">-</span>B\u201d)<span class=\"ff1\"> </span>Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span>Zdr\u00f3j<span class=\"ff1\"> </span>Wykonywanie us\u0142u<span class=\"_ _1\"></span>g bada\u0144 techniczny<span class=\"_ _1\"></span>ch, analiz chemicznych i fizyk<span class=\"_ _1\"></span>o-chemicznych kop<span class=\"_ _1\"></span>alin, <span class=\"ff7\">materia\u0142\u00f3w ora<span class=\"_ _1\"></span>z </span>produkt\u00f3w sta\u0142ych, <span class=\"_ _1\"></span>ciek\u0142ych i<span class=\"ff1\"> gazowych<span class=\"_ _1\"></span> </span>99,92% 99,92% 8.<span class=\"ls0\"> </span>Jastrz\u0119bska Sp\u00f3\u0142k<span class=\"_ _1\"></span>a Kolejowa <span class=\"ff1\"> </span>Sp. z o.o. (\u201eJSK\u201d)<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span>Zdr\u00f3j<span class=\"ff1\"> </span>Udost\u0119pnianie li<span class=\"_ _1\"></span>nii kolejowych, utrz<span class=\"_ _1\"></span>ymanie budowli i <span class=\"ff7\">urz\u0105dze\u0144 infrastru<span class=\"_ _1\"></span>ktury kolejowej, <span class=\"_ _1\"></span>budowa i remont<span class=\"_ _1\"></span>y </span>uk\u0142ad\u00f3w torowych <span class=\"_ _1\"></span>oraz obiekt\u00f3w kolej<span class=\"_ _1\"></span>owych<span class=\"ff1\"> </span>100,00% 100,00% 9.<span class=\"ls0\"> </span>JSW IT Systems S<span class=\"_ _1\"></span>p. z o.o. (\u201eJSW<span class=\"ff1\"> <span class=\"ls4\">IT</span> </span>Systems\u201d)<span class=\"ff1\"> </span>Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span>Zdr\u00f3j<span class=\"ff1\"> </span>Kompleksowa obs\u0142<span class=\"_ _1\"></span>uga informaty<span class=\"_ _1\"></span>czna, dzia\u0142alno\u015b\u0107 w zakresie oprogra<span class=\"_ _1\"></span>mowania i przetwar<span class=\"_ _1\"></span>zania danych, doradztwo w zakre<span class=\"_ _1\"></span>sie sprz\u0119tu <span class=\"ff1\">komputero<span class=\"_ _1\"></span>wego </span>100,00% 100,00% 10.<span class=\"ls0\"> </span>JSU Sp. z <span class=\"ff7\">o.o. (\u201e<span class=\"_ _1\"></span>JSU\u201d)<span class=\"ff1\"> </span></span>Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span>Zdr\u00f3j<span class=\"ff1\"> </span>Po\u015brednictwo ubez<span class=\"_ _1\"></span>pieczeniowe wra<span class=\"_ _1\"></span>z z<span class=\"ff1\"> </span>obs\u0142ug\u0105 ubezpiecze\u0144 w<span class=\"ff1\"> </span>zakre<span class=\"_ _1\"></span>sie likwidacji szk\u00f3<span class=\"_ _1\"></span>d ubezpieczeniowych, <span class=\"_ _1\"></span>dzia\u0142alno\u015b\u0107 tur<span class=\"_ _1\"></span>ystyczna i<span class=\"ff1\"> hotelarska </span>100,00% 100,00% 11.<span class=\"ls0\"> </span>JSW Logistics S<span class=\"_ _1\"></span>p. z o.o. (\u201eJSW Logistics\u201d)<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Katowice \u015awiadczenie us\u0142<span class=\"_ _1\"></span>ug w zakresie obs\u0142<span class=\"_ _1\"></span>ugi bocznic kolej<span class=\"_ _1\"></span>owych, przewoz\u00f3w w\u0119gl<span class=\"_ _1\"></span>a i<span class=\"ff1\"> </span>koksu, przewozu \u0142a<span class=\"_ _1\"></span>dunk\u00f3w oraz utrzymania i <span class=\"ff7\">naprawy <span class=\"_ _1\"></span>pojazd\u00f3w kol<span class=\"_ _1\"></span>ejowych<span class=\"ff1\"> </span></span>100,00% 100,00% 12.<span class=\"ls0\"> </span>JSW Szkolenie i G<span class=\"_ _1\"></span>\u00f3rnictwo <span class=\"ff1\"> </span>Sp. z o.o. (\u201eJSW Si<span class=\"_ _1\"></span>G\u201d)<span class=\"ff1\"> </span>Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span>Zdr\u00f3j<span class=\"ff1\"> </span>Dzia\u0142alno\u015b\u0107 us\u0142u<span class=\"_ _1\"></span>gowa wspomagaj\u0105<span class=\"_ _1\"></span>ca g\u00f3rnictwo<span class=\"ff1\"> </span>100,00% 100,00% Sp\u00f3\u0142ki po\u015brednio <span class=\"_ _1\"></span>zale\u017cne<span class=\"ff1 fc0\"> </span>13.<span class=\"ls0\"> </span>BTS Sp. z o.o.  (\u201eBTS\u201d)<span class=\"ff1\"> </span>D\u0105browa G\u00f3rnicza<span class=\"ff1\"> </span>Us\u0142ugi transportow<span class=\"_ _1\"></span>e, og\u00f3lnobudowl<span class=\"_ _1\"></span>ane i <span class=\"ff1\">gastronomiczne </span>100,00% 100,00% 14.<span class=\"ls0\"> </span>ZREM-BUD Sp. <span class=\"_ _1\"></span>z o.o.  (\u201eZREM<span class=\"ff1\">-</span>BUD\u201d) <span class=\"_ _1\"></span><span class=\"ff1\"> </span>D\u0105browa G\u00f3rnicza<span class=\"ff1\"> </span>Us\u0142ugi w zakresi<span class=\"_ _1\"></span>e remont\u00f3w mas<span class=\"_ _1\"></span>zyn i urz\u0105dze\u0144 mechanicznych, sprz<span class=\"_ _1\"></span>\u0119tu elektryczn<span class=\"_ _1\"></span>ego i przyrz\u0105d\u00f3w kontrolno-<span class=\"ff7\">pomiarow<span class=\"_ _1\"></span>ych oraz budow<span class=\"_ _1\"></span>nictwa przemys\u0142ow<span class=\"_ _1\"></span>ego<span class=\"ff1\"> </span></span>100,00% 100,00% 15.<span class=\"ls0\"> </span>CARBOTRANS <span class=\"_ _1\"></span>Sp. z o.o. (\u201eCarbotrans\u201d)<span class=\"ff1\"> </span>Zabrze Transport drogowy to<span class=\"_ _1\"></span>war\u00f3w<span class=\"ff1\"> </span>100,00% 100,00% 16.<span class=\"ls0\"> </span>JZR D\u017awigi Sp. z o.<span class=\"_ _1\"></span>o.<span class=\"ff1\"> </span>(\u201eJZR D\u017awigi\u201d)<span class=\"ff1\"> </span>Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span>Zdr\u00f3j<span class=\"ff1\"> </span>Us\u0142ugi z zakresu pr<span class=\"_ _1\"></span>odukcji, moderni<span class=\"_ _1\"></span>zacji, remont\u00f3w, konserwacji, przegl<span class=\"_ _1\"></span>\u0105d\u00f3w oraz serwi<span class=\"_ _1\"></span>su urz\u0105dze\u0144 transportu bliskiego 100,00% 84,97% 17.<span class=\"ls0\"> </span>JSW Ochrona Sp. <span class=\"_ _1\"></span>z o.o.  (\u201eJSW Ochrona\u201d) <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span>Zdr\u00f3j<span class=\"ff1\"> </span>Dzia\u0142alno\u015b\u0107 ochroni<span class=\"_ _1\"></span>arska oraz pom<span class=\"_ _1\"></span>ocnicza zwi\u0105zana z <span class=\"ff7\">utrzymaniem porz<span class=\"_ _1\"></span>\u0105dku<span class=\"ff1\"> </span></span>100,00% 100,00%<span class=\"_ _1c\"> </span>18.<span class=\"ls0\"> </span>JSW Zwa\u0142owanie i <span class=\"_ _1\"></span>Rekultywacja Sp. <span class=\"ff7\">z o.o. (\u201eJSW Zwa\u0142<span class=\"_ _1\"></span>owanie </span>i <span class=\"ff7\">Rekultywacja\u201d)</span> Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span>Zdr\u00f3j<span class=\"ff1\"> </span>\u015awiadczenie us\u0142<span class=\"_ _1\"></span>ug zagospodarowa<span class=\"_ _1\"></span>nia odpad\u00f3w pokopalnianych or<span class=\"_ _1\"></span>az rekultywacji 100,00% 100,00% Inne jednostki 19.<span class=\"ls0\"> </span>JSW Stabilizacyjny <span class=\"_ _1\"></span>Fundusz Inwestycyjny Zamk<span class=\"_ _1\"></span>ni\u0119ty (\u201eJSW Stabilizacyjny FI<span class=\"_ _1\"></span>Z\u201d, \u201eFundusz\u201d) *<span class=\"ff1\"> </span>Warszawa Lokowanie \u015brodk\u00f3w pi<span class=\"_ _1\"></span>eni\u0119\u017cnych ze<span class=\"_ _1\"></span>branych w drodz<span class=\"_ _1\"></span>e niepublicznego pro<span class=\"_ _1\"></span>ponowania nabyci<span class=\"_ _1\"></span>a Certyfikat\u00f3w Inwestycyjnych w <span class=\"ff7\">o<span class=\"_ _1\"></span>kre\u015blone w Statuci<span class=\"_ _1\"></span>e papiery </span>warto\u015bciowe, instru<span class=\"_ _1\"></span>menty rynku pieni\u0119<span class=\"_ _1\"></span>\u017cnego oraz inne prawa maj\u0105tkow<span class=\"_ _1\"></span>e<span class=\"ff1\"> </span>100,00% 100,00%<span class=\"_ _1c\"> </span>*<span class=\"ls6\">     </span><span class=\"ff5\">Procent<span class=\"_ _0\"></span>owy udzia\u0142 okre\u015blony na podst<span class=\"_ _0\"></span>awie procentoweg<span class=\"_ _0\"></span>o zaanga\u017cowania Jednostki <span class=\"_ _0\"></span>dominuj\u0105cej w portfel akty<span class=\"_ _0\"></span>w\u00f3w Funduszu.<span class=\"_ _9\"></span><span class=\"ff1\"> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Nabycie przez JZR udzia\u0142\u00f3w mniejszo\u015bciowych JZR D\u017awigi<span class=\"ff4\"> </span></span></span>W <span class=\"_ _b\"></span>dniu <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>maja <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>roku <span class=\"_ _8\"> </span>Nad<span class=\"_ _1\"></span>zwyczajne <span class=\"_ _b\"></span>Zgromadzenie <span class=\"_ _b\"></span>Wsp\u00f3lnik\u00f3w <span class=\"_ _b\"></span>J<span class=\"_ _0\"></span>ZR <span class=\"_ _b\"></span>D\u017awigi <span class=\"_ _b\"></span>podj\u0119\u0142o <span class=\"_ _b\"></span>uchwa\u0142\u0119 <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>spra<span class=\"_ _0\"></span>wie <span class=\"_ _b\"></span>wyra\u017cenia <span class=\"_ _b\"></span>zgody <span class=\"_ _b\"></span>na <span class=\"_ _8\"> </span><span class=\"ff1\">nabycie </span>udzia\u0142\u00f3w wsp\u00f3lnika mniejszo\u015bciowego JZR D\u017awigi w celu ich do<span class=\"_ _1\"></span>browolnego umorzenia. W dniu 15<span class=\"_ _1\"></span> czerwca 2023 zosta\u0142a zawarta umow<span class=\"ff1\">a zbycia </span>194 <span class=\"_ _1\"></span>udzia\u0142\u00f3w za <span class=\"_ _5\"></span>\u0142\u0105czn\u0105<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>cen\u0119 746<span class=\"ff1\"> </span>141,46 <span class=\"_ _1\"></span>PLN. <span class=\"_ _1\"></span>W dniu <span class=\"_ _1\"></span>21 <span class=\"_ _1\"></span>lipca <span class=\"_ _1\"></span>2023 roku <span class=\"_ _1\"></span>Nadzwyczajne <span class=\"_ _1\"></span>Zgromadzenie <span class=\"_ _1\"></span>Wsp\u00f3lnik\u00f3w JZR<span class=\"ff1\"> </span>D\u017awigi podj\u0119\u0142o <span class=\"_ _1\"></span>uchwa\u0142\u0119 w <span class=\"_ _0\"></span>sprawie <span class=\"_ _9\"></span>dobrowolnego <span class=\"_ _0\"></span>umorzenia <span class=\"_ _9\"></span>194 <span class=\"_ _0\"></span>udzia\u0142\u00f3w. <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>\u0105d <span class=\"_ _0\"></span>Rejonowy <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>Gliwicach <span class=\"_ _9\"></span>dnia <span class=\"_ _0\"></span>21 <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>erpnia <span class=\"_ _0\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>wyda\u0142 <span class=\"_ _9\"></span>postanowienie <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>wykr<span class=\"_ _0\"></span>e\u015bleniu wsp\u00f3lnika mniejszo\u015bciowego <span class=\"_ _1\"></span>z KRS. Po<span class=\"_ _1\"></span> finalizacji ww. <span class=\"_ _1\"></span>transakcji JZR po<span class=\"_ _1\"></span>siada <span class=\"_ _1\"></span>1<span class=\"ff1\"> </span>0<span class=\"_ _0\"></span>97 udzia\u0142\u00f3w JZR <span class=\"_ _1\"></span>D\u017awigi stanowi\u0105cych 10<span class=\"_ _1\"></span>0% udzia\u0142u w<span class=\"_ _1\"></span> kapitale zak\u0142adowym sp\u00f3\u0142ki.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "2.1.<span class=\"ffb ls0\"> <span class=\"ff3\">PODSTAWA SPORZ\u0104DZENI<span class=\"_ _0\"></span>A SPRAWOZDANIA FINA<span class=\"_ _0\"></span>NSOWEGO<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>Niniejsze  s<span class=\"_ _0\"></span>konsolidowane  sprawozdanie  finansowe <span class=\"_ _d\"> </span>Grupy <span class=\"_ _d\"> </span>Kapita\u0142owej  Jastrz\u0119bskiej <span class=\"_ _d\"> </span>Sp\u00f3\u0142ki  W\u0119glowej <span class=\"_ _d\"> </span>S.A. <span class=\"_ _d\"> </span>za  r<span class=\"_ _0\"></span>ok  obrotowy  zako\u0144czo<span class=\"_ _9\"></span><span class=\"ff1\">n<span class=\"lsc\">y </span></span>31<span class=\"ls0\"> <span class=\"ff7\">grudnia <span class=\"_ _9\"></span>2023 <span class=\"_ _b\"></span>roku <span class=\"_ _b\"></span>zosta\u0142o <span class=\"_ _9\"></span>sporz\u0105dzone <span class=\"_ _b\"></span>zgodnie <span class=\"_ _9\"></span>ze <span class=\"_ _b\"></span>wszystkimi<span class=\"_ _0\"></span></span> <span class=\"ff7\">Mi\u0119dzynarodowymi <span class=\"_ _9\"></span>Standardami <span class=\"_ _b\"></span>Sprawozdawczo\u015bci <span class=\"_ _b\"></span>Finansowej <span class=\"_ _9\"></span>(\u201eMSSF\u201d) </span></span>przyj\u0119tymi do<span class=\"ff1\"> </span>stosowania w Unii Europejskiej (\u201eUE\u201d).<span class=\"_ _1c\"> </span>Skonsolidowane spr<span class=\"_ _0\"></span>awozdanie finan<span class=\"_ _0\"></span>sowe s<span class=\"_ _0\"></span>porz\u0105dzone z<span class=\"_ _0\"></span>osta\u0142o <span class=\"_ _0\"></span>zgodnie <span class=\"_ _0\"></span>z<span class=\"ff1\"> <span class=\"_ _0\"></span>z</span>asad\u0105 <span class=\"_ _0\"></span>kosztu <span class=\"_ _0\"></span>historycznego, <span class=\"_ _0\"></span>z<span class=\"ff1\"> </span>wyj\u0105tkiem <span class=\"_ _0\"></span>pochodnych <span class=\"_ _0\"></span>instrument\u00f3w finansowych, <span class=\"_ _5\"></span>inwestycji <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>portfel <span class=\"_ _1\"></span>aktyw\u00f3w <span class=\"_ _5\"></span>FIZ <span class=\"_ _1\"></span>(w <span class=\"_ _5\"></span>tym: <span class=\"_ _1\"></span>d\u0142u\u017cne <span class=\"_ _5\"></span>papiery <span class=\"_ _1\"></span>warto\u015bciowe, <span class=\"_ _5\"></span>li<span class=\"_ _0\"></span>sty <span class=\"_ _5\"></span>zastawne), <span class=\"_ _5\"></span>udzi<span class=\"_ _0\"></span>a\u0142\u00f3w <span class=\"_ _5\"></span>w <span class=\"_ _1\"></span>innych <span class=\"_ _5\"></span>jednostk<span class=\"_ _9\"></span>ach <span class=\"_ _5\"></span>oraz <span class=\"_ _5\"></span>\u015bwiadectw efektywno\u015bci energetycznej (certyfikaty bia\u0142e), kt\u00f3re s\u0105<span class=\"ff1\"> </span>wyceniane wed\u0142ug warto\u015bci godziwej.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "2.1.<span class=\"ffb ls0\"> <span class=\"ff3\">PODSTAWA SPORZ\u0104DZENI<span class=\"_ _0\"></span>A SPRAWOZDANIA FINA<span class=\"_ _0\"></span>NSOWEGO<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>Niniejsze  s<span class=\"_ _0\"></span>konsolidowane  sprawozdanie  finansowe <span class=\"_ _d\"> </span>Grupy <span class=\"_ _d\"> </span>Kapita\u0142owej  Jastrz\u0119bskiej <span class=\"_ _d\"> </span>Sp\u00f3\u0142ki  W\u0119glowej <span class=\"_ _d\"> </span>S.A. <span class=\"_ _d\"> </span>za  r<span class=\"_ _0\"></span>ok  obrotowy  zako\u0144czo<span class=\"_ _9\"></span><span class=\"ff1\">n<span class=\"lsc\">y </span></span>31<span class=\"ls0\"> <span class=\"ff7\">grudnia <span class=\"_ _9\"></span>2023 <span class=\"_ _b\"></span>roku <span class=\"_ _b\"></span>zosta\u0142o <span class=\"_ _9\"></span>sporz\u0105dzone <span class=\"_ _b\"></span>zgodnie <span class=\"_ _9\"></span>ze <span class=\"_ _b\"></span>wszystkimi<span class=\"_ _0\"></span></span> <span class=\"ff7\">Mi\u0119dzynarodowymi <span class=\"_ _9\"></span>Standardami <span class=\"_ _b\"></span>Sprawozdawczo\u015bci <span class=\"_ _b\"></span>Finansowej <span class=\"_ _9\"></span>(\u201eMSSF\u201d) </span></span>przyj\u0119tymi do<span class=\"ff1\"> </span>stosowania w Unii Europejskiej (\u201eUE\u201d).<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "2.1.1.<span class=\"ffb\"> </span>WALUTA FUNKCJONALNA I WALUTA PREZENTACJI Walut\u0105 funkcjonaln\u0105 wszystkich sp\u00f3\u0142ek Grupy i walut\u0105 prezentacji niniejszego sprawozda<span class=\"_ _1\"></span>nia jest z\u0142oty polski (\u201ePLN\u201d). <span class=\"_ _0\"></span><span class=\"ff1\"> </span>Niniejsze <span class=\"_ _1\"></span>skonsolidowane <span class=\"_ _5\"></span>sprawozdane <span class=\"_ _1\"></span>finansowe <span class=\"_ _5\"></span>zos<span class=\"ff7\">ta\u0142o sporz\u0105dzone <span class=\"_ _5\"></span>w <span class=\"_ _1\"></span>milionach <span class=\"_ _1\"></span>PLN <span class=\"_ _5\"></span>i wszystk<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>warto\u015bci, <span class=\"_ _5\"></span>o <span class=\"_ _1\"></span>ile <span class=\"_ _1\"></span>nie <span class=\"_ _5\"></span>wskazano <span class=\"_ _1\"></span>inaczej, <span class=\"_ _1\"></span>podane<span class=\"_ _1\"></span> </span>zosta\u0142y w mln PLN.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "2.2.<span class=\"ffb ls0\"> <span class=\"ff3\">ZA\u0141O\u017bENIE KONTYNUACJI DZ<span class=\"_ _0\"></span>IA\u0141ALNO\u015aCI<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>Niniejsze <span class=\"_ _0\"></span>skonsolidowane <span class=\"_ _0\"></span>sprawozdanie <span class=\"_ _0\"></span>finansowe z<span class=\"_ _0\"></span>osta\u0142o <span class=\"_ _0\"></span>sporz\u0105dzone <span class=\"_ _0\"></span>przy <span class=\"_ _0\"></span>za\u0142o\u017ceniu <span class=\"_ _0\"></span>kontynuowania <span class=\"_ _0\"></span>dzia\u0142alno\u015bci <span class=\"_ _0\"></span>gospodarczej <span class=\"_ _0\"></span>pr<span class=\"_ _9\"></span>zez Gr<span class=\"_ _0\"></span>up\u0119 w niezmienionej formie i zakresie przez okres co najmniej 12 <span class=\"ff7\">miesi\u0119cy od dnia ko\u0144cz\u0105cego okres sprawozdawczy. </span> Dokonuj\u0105c <span class=\"_ _8\"> </span>oceny <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>dolno\u015bci <span class=\"_ _8\"> </span>Grupy <span class=\"_ _8\"> </span>do <span class=\"_ _8\"> </span>kontynuowania <span class=\"_ _8\"> </span>dzia\u0142alno\u015bci, <span class=\"_ _8\"> </span>Zarz\u0105d <span class=\"_ _8\"> </span>JSW <span class=\"_ _b\"> </span>analiz<span class=\"_ _0\"></span>uje <span class=\"_ _8\"> </span>wyst\u0119powanie <span class=\"_ _b\"> </span>ni<span class=\"_ _0\"></span>epewno\u015bci <span class=\"_ _8\"> </span>dotycz\u0105cych <span class=\"_ _8\"> </span>zdarze\u0144 lub <span class=\"ff7\">okoliczno\u015bci, kt\u00f3re <span class=\"_ _1\"></span>mog\u0105 na<span class=\"_ _1\"></span>suwa\u0107 w\u0105tpliwo\u015bci co <span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>zdolno\u015bci kontynuacji dzia\u0142alno\u015bc<span class=\"_ _1\"></span>i. Do <span class=\"_ _1\"></span>takich zdarze\u0144 <span class=\"_ _1\"></span>nale\u017c\u0105 istotne <span class=\"_ _1\"></span>zmian<span class=\"_ _0\"></span><span class=\"ff1\">y w ot<span class=\"_ _1\"></span>oczeniu </span></span>rynkowym, <span class=\"_ _5\"></span>systemie <span class=\"_ _1\"></span>gospodarczym <span class=\"_ _5\"></span>i <span class=\"_ _5\"></span>finansowym, <span class=\"_ _5\"></span>zar\u00f3wno <span class=\"_ _5\"></span>w <span class=\"_ _1\"></span>Polsce <span class=\"_ _1\"></span>jak <span class=\"_ _5\"></span>i <span class=\"_ _1\"></span>na <span class=\"_ _6\"></span>\u015bwieci<span class=\"_ _0\"></span>e, <span class=\"_ _5\"></span>spowodowane <span class=\"_ _5\"></span>m.in. <span class=\"_ _5\"></span>sytuacj<span class=\"_ _0\"></span>\u0105 <span class=\"_ _5\"></span>makroekonomiczn\u0105,<span class=\"_ _9\"></span><span class=\"ff1\"> <span class=\"_ _5\"></span>konfliktem </span>zbrojnym  w <span class=\"_ _e\"> </span>Ukrainie.  Wp<span class=\"_ _1\"></span>\u0142yw  konfliktu<span class=\"_ _1\"></span>  zbrojnego <span class=\"_ _e\"> </span>na  dzia\u0142alno\u015b\u0107 <span class=\"_ _e\"> </span>Grupy <span class=\"_ _8\"> </span>z<span class=\"_ _0\"></span>osta\u0142  opisany <span class=\"_ _8\"> </span>w  Nocie  10.6. <span class=\"_ _8\"> </span>Na  dzie\u0144 <span class=\"_ _e\"> </span>sporz\u0105d<span class=\"_ _0\"></span><span class=\"ff1\">zenia  niniejszego </span>sprawozdania Zarz\u0105d oceni\u0142, \u017ce trwaj\u0105cy konflikt w Ukrainie nie ma wp\u0142ywu na ocen\u0119 zdolno\u015bci do kontynuowania dzia\u0142alno\u015bci.<span class=\"ff1\"> </span>Na dzie\u0144 zatwierdzenia niniejszego skon<span class=\"_ _1\"></span>solidowanego sprawozdania finansowego nie stwierdzono istnienia isto<span class=\"_ _1\"></span>tnych niepewno\u015bci i okoliczno\u015bci wskazuj\u0105cych  na<span class=\"ff1\"> </span>zagro\u017cenie  kontynuowania  dzia\u0142alno\u015bci  w<span class=\"ff1\"> </span>daj\u0105cej  si\u0119  przewidzie\u0107  przysz\u0142o\u015bci.<span class=\"_ _0\"></span><span class=\"ff1\">  </span>Wobec  powy\u017cszego,  rozwa\u017caj\u0105c  czynniki odno\u015bnie <span class=\"_ _0\"></span>bie\u017c\u0105cej,<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>jak <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>oczeki<span class=\"_ _0\"></span>wanej <span class=\"_ _9\"></span>sytuacji <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>nansowej <span class=\"_ _9\"></span>Grupy, <span class=\"_ _0\"></span>przek\u0142<span class=\"_ _0\"></span>adaj\u0105ce <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>\u0119 <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ealne <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>osi\u0105<span class=\"_ _0\"></span>gni\u0119cia <span class=\"_ _9\"></span>projekcje <span class=\"_ _9\"></span>finansowe, <span class=\"_ _0\"></span>Zarz\u0105d <span class=\"_ _9\"></span>JSW uznaje przyj\u0119cie za\u0142o\u017cenia kontynuacji dzia\u0142alno\u015bci jako zasadne.<span class=\"ff1\"> </span>Aktywa i zobowi\u0105zania wykazywane s\u0105 w<span class=\"_ _1\"></span> skonsolidowanym sprawozdaniu z sytuacji finansow<span class=\"_ _1\"></span>ej przy za\u0142o\u017ceniu, \u017ce Grupa b\u0119dzie mog\u0142a uzyska\u0107 korzy\u015bci <span class=\"_ _9\"></span>ekonomiczne <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>wype\u0142ni\u0107 <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>obowi\u0105zania <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>toku <span class=\"_ _9\"></span>normalnej <span class=\"_ _9\"></span>dzia\u0142alno\u015bci. <span class=\"_ _b\"></span>Na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>grudnia <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _9\"></span>sytuacja <span class=\"_ _9\"></span>finansowa Grupy wskazuje, \u017ce <span class=\"_ _1\"></span>aktywa <span class=\"_ _1\"></span>obrotowe s\u0105 <span class=\"_ _1\"></span>ni\u017csze ni\u017c zobow<span class=\"_ _1\"></span>i\u0105zania kr\u00f3tkoterminow<span class=\"_ _1\"></span>e. Niemniej jedna<span class=\"_ _1\"></span>k Grupa <span class=\"_ _1\"></span>posiada inwestycje <span class=\"_ _1\"></span>w portfel aktyw\u00f3<span class=\"ff1 lsd\">w </span>FIZ <span class=\"_ _8\"> </span>(prezentowane <span class=\"_ _b\"></span>w <span class=\"_ _b\"> </span>aktyw<span class=\"_ _0\"></span>ach <span class=\"_ _8\"> </span>trwa\u0142ych <span class=\"_ _b\"> </span>w <span class=\"_ _8\"> </span>skonsolidowanym <span class=\"_ _b\"></span>sprawozd<span class=\"_ _0\"></span>aniu <span class=\"_ _b\"></span>z <span class=\"_ _8\"> </span>sytuacji <span class=\"_ _8\"> </span>finansowej), <span class=\"_ _8\"> </span>kt\u00f3re<span class=\"ff1\">  <span class=\"_ _8\"> </span></span>stanowi\u0105 <span class=\"_ _b\"></span>zabezpieczenie <span class=\"_ _8\"> </span>potrzeb p\u0142ynno\u015bciowych i<span class=\"ff1\"> inwestycyjnych w okresie dekoniunktury.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "Dokonuj\u0105c <span class=\"_ _8\"> </span>oceny <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>dolno\u015bci <span class=\"_ _8\"> </span>Grupy <span class=\"_ _8\"> </span>do <span class=\"_ _8\"> </span>kontynuowania <span class=\"_ _8\"> </span>dzia\u0142alno\u015bci, <span class=\"_ _8\"> </span>Zarz\u0105d <span class=\"_ _8\"> </span>JSW <span class=\"_ _b\"> </span>analiz<span class=\"_ _0\"></span>uje <span class=\"_ _8\"> </span>wyst\u0119powanie <span class=\"_ _b\"> </span>ni<span class=\"_ _0\"></span>epewno\u015bci <span class=\"_ _8\"> </span>dotycz\u0105cych <span class=\"_ _8\"> </span>zdarze\u0144 lub <span class=\"ff7\">okoliczno\u015bci, kt\u00f3re <span class=\"_ _1\"></span>mog\u0105 na<span class=\"_ _1\"></span>suwa\u0107 w\u0105tpliwo\u015bci co <span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>zdolno\u015bci kontynuacji dzia\u0142alno\u015bc<span class=\"_ _1\"></span>i. Do <span class=\"_ _1\"></span>takich zdarze\u0144 <span class=\"_ _1\"></span>nale\u017c\u0105 istotne <span class=\"_ _1\"></span>zmian<span class=\"_ _0\"></span><span class=\"ff1\">y w ot<span class=\"_ _1\"></span>oczeniu </span></span>rynkowym, <span class=\"_ _5\"></span>systemie <span class=\"_ _1\"></span>gospodarczym <span class=\"_ _5\"></span>i <span class=\"_ _5\"></span>finansowym, <span class=\"_ _5\"></span>zar\u00f3wno <span class=\"_ _5\"></span>w <span class=\"_ _1\"></span>Polsce <span class=\"_ _1\"></span>jak <span class=\"_ _5\"></span>i <span class=\"_ _1\"></span>na <span class=\"_ _6\"></span>\u015bwieci<span class=\"_ _0\"></span>e, <span class=\"_ _5\"></span>spowodowane <span class=\"_ _5\"></span>m.in. <span class=\"_ _5\"></span>sytuacj<span class=\"_ _0\"></span>\u0105 <span class=\"_ _5\"></span>makroekonomiczn\u0105,<span class=\"_ _9\"></span><span class=\"ff1\"> <span class=\"_ _5\"></span>konfliktem </span>zbrojnym  w <span class=\"_ _e\"> </span>Ukrainie.  Wp<span class=\"_ _1\"></span>\u0142yw  konfliktu<span class=\"_ _1\"></span>  zbrojnego <span class=\"_ _e\"> </span>na  dzia\u0142alno\u015b\u0107 <span class=\"_ _e\"> </span>Grupy <span class=\"_ _8\"> </span>z<span class=\"_ _0\"></span>osta\u0142  opisany <span class=\"_ _8\"> </span>w  Nocie  10.6. <span class=\"_ _8\"> </span>Na  dzie\u0144 <span class=\"_ _e\"> </span>sporz\u0105d<span class=\"_ _0\"></span><span class=\"ff1\">zenia  niniejszego </span>sprawozdania Zarz\u0105d oceni\u0142, \u017ce trwaj\u0105cy konflikt w Ukrainie nie ma wp\u0142ywu na ocen\u0119 zdolno\u015bci do kontynuowania dzia\u0142alno\u015bci.<span class=\"ff1\"> </span>Na dzie\u0144 zatwierdzenia niniejszego skon<span class=\"_ _1\"></span>solidowanego sprawozdania finansowego nie stwierdzono istnienia isto<span class=\"_ _1\"></span>tnych niepewno\u015bci i okoliczno\u015bci wskazuj\u0105cych  na<span class=\"ff1\"> </span>zagro\u017cenie  kontynuowania  dzia\u0142alno\u015bci  w<span class=\"ff1\"> </span>daj\u0105cej  si\u0119  przewidzie\u0107  przysz\u0142o\u015bci.<span class=\"_ _0\"></span><span class=\"ff1\">  </span>Wobec  powy\u017cszego,  rozwa\u017caj\u0105c  czynniki odno\u015bnie <span class=\"_ _0\"></span>bie\u017c\u0105cej,<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>jak <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>oczeki<span class=\"_ _0\"></span>wanej <span class=\"_ _9\"></span>sytuacji <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>nansowej <span class=\"_ _9\"></span>Grupy, <span class=\"_ _0\"></span>przek\u0142<span class=\"_ _0\"></span>adaj\u0105ce <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>\u0119 <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ealne <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>osi\u0105<span class=\"_ _0\"></span>gni\u0119cia <span class=\"_ _9\"></span>projekcje <span class=\"_ _9\"></span>finansowe, <span class=\"_ _0\"></span>Zarz\u0105d <span class=\"_ _9\"></span>JSW uznaje przyj\u0119cie za\u0142o\u017cenia kontynuacji dzia\u0142alno\u015bci jako zasadne.<span class=\"ff1\"> </span>Aktywa i zobowi\u0105zania wykazywane s\u0105 w<span class=\"_ _1\"></span> skonsolidowanym sprawozdaniu z sytuacji finansow<span class=\"_ _1\"></span>ej przy za\u0142o\u017ceniu, \u017ce Grupa b\u0119dzie mog\u0142a uzyska\u0107 korzy\u015bci <span class=\"_ _9\"></span>ekonomiczne <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>wype\u0142ni\u0107 <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>obowi\u0105zania <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>toku <span class=\"_ _9\"></span>normalnej <span class=\"_ _9\"></span>dzia\u0142alno\u015bci. <span class=\"_ _b\"></span>Na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>grudnia <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _9\"></span>sytuacja <span class=\"_ _9\"></span>finansowa Grupy wskazuje, \u017ce <span class=\"_ _1\"></span>aktywa <span class=\"_ _1\"></span>obrotowe s\u0105 <span class=\"_ _1\"></span>ni\u017csze ni\u017c zobow<span class=\"_ _1\"></span>i\u0105zania kr\u00f3tkoterminow<span class=\"_ _1\"></span>e. Niemniej jedna<span class=\"_ _1\"></span>k Grupa <span class=\"_ _1\"></span>posiada inwestycje <span class=\"_ _1\"></span>w portfel aktyw\u00f3<span class=\"ff1 lsd\">w </span>FIZ <span class=\"_ _8\"> </span>(prezentowane <span class=\"_ _b\"></span>w <span class=\"_ _b\"> </span>aktyw<span class=\"_ _0\"></span>ach <span class=\"_ _8\"> </span>trwa\u0142ych <span class=\"_ _b\"> </span>w <span class=\"_ _8\"> </span>skonsolidowanym <span class=\"_ _b\"></span>sprawozd<span class=\"_ _0\"></span>aniu <span class=\"_ _b\"></span>z <span class=\"_ _8\"> </span>sytuacji <span class=\"_ _8\"> </span>finansowej), <span class=\"_ _8\"> </span>kt\u00f3re<span class=\"ff1\">  <span class=\"_ _8\"> </span></span>stanowi\u0105 <span class=\"_ _b\"></span>zabezpieczenie <span class=\"_ _8\"> </span>potrzeb p\u0142ynno\u015bciowych i<span class=\"ff1\"> inwestycyjnych w okresie dekoniunktury.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "2.3.<span class=\"ffb ls0\"> <span class=\"ff3\">POLITYKA RACHUNKOW<span class=\"_ _0\"></span>O\u015aCI ORAZ WA\u017bNE O<span class=\"_ _0\"></span>SZACOWANIA<span class=\"_ _0\"></span> I OS\u0104DY KSI\u0118GOWE<span class=\"_ _9\"></span><span class=\"ff2\"> </span></span></span>Przyj\u0119te przez Grup\u0119 zasady rachunkowo\u015bci s\u0105 sp\u00f3jne z zasadami stosowanymi w<span class=\"_ _1\"></span> poprzednim roku obrotowym, za wyj\u0105tkiem przyj\u0119ci<span class=\"_ _0\"></span><span class=\"ff1\">a nowych </span>i zmienionych standard\u00f3w opisanych w Nocie 2.5. oraz zmian zasad (polityki) rachunkowo\u015bci, kt\u00f3re zosta\u0142y przedstawione w Nocie 2.6. <span class=\"ff1\"> </span>Sporz\u0105dzenie <span class=\"_ _0\"></span>skonsolidowanego <span class=\"_ _0\"></span>sprawozdania <span class=\"_ _0\"></span>finansowego <span class=\"_ _0\"></span>zgodnie <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>MSSF <span class=\"_ _0\"></span>wymaga <span class=\"_ _0\"></span>przyj\u0119cia <span class=\"_ _0\"></span>pewnych <span class=\"_ _0\"></span>za\u0142<span class=\"_ _0\"></span>o\u017ce\u0144 <span class=\"_ _0\"></span>oraz<span class=\"_ _0\"></span><span class=\"ff1\"> </span>dokonania <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>zacunk\u00f3w i <span class=\"ff7\">os\u0105d\u00f3w, kt\u00f3re w<span class=\"_ _1\"></span>p\u0142ywaj\u0105 na przyj\u0119te zasady <span class=\"_ _1\"></span>rachunkowo\u015bci oraz wielko\u015bci wykazane <span class=\"_ _1\"></span>w<span class=\"ff1\"> </span>skonsolidowanym sprawozdaniu <span class=\"_ _1\"></span>finansowym. Za\u0142o\u017cenia </span>i <span class=\"ff7\">szacunki wynikaj\u0105 z <span class=\"_ _1\"></span>dotychczasowych <span class=\"_ _1\"></span>do\u015bwiadcze\u0144 oraz <span class=\"_ _1\"></span>innych czynnik\u00f3w, <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>tym przewidywa\u0144 odno\u015bnie <span class=\"_ _1\"></span>do<span class=\"ff1\"> </span>p<span class=\"_ _0\"></span>rzysz\u0142ych zdarze\u0144, <span class=\"_ _1\"></span>kt\u00f3re w <span class=\"_ _1\"></span>danej </span>sytuacji <span class=\"_ _9\"></span>wydaj\u0105 <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _b\"></span>zasadne. <span class=\"_ _9\"></span>Uzyskane <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>ten <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>pos\u00f3b <span class=\"_ _9\"></span>oszacowania <span class=\"_ _9\"></span>ksi\u0119gowe <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span><span class=\"ff1\"> </span>definicji <span class=\"_ _9\"></span>rzadko <span class=\"_ _9\"></span>pokrywa\u0107 <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>b\u0119d\u0105 <span class=\"_ _9\"></span>z <span class=\"_ _b\"></span>faktycznymi <span class=\"_ _9\"></span>rezultatami. Oszacowania i <span class=\"ff7\">os\u0105dy ksi\u0119gowe podlegaj\u0105 regularnej weryfikacji.<span class=\"_ _1c\"> </span></span>Istotne <span class=\"_ _0\"></span>zasady <span class=\"_ _9\"></span>rachunkowo\u015bci <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>istotn<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _0\"></span>oparte <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>os\u0105dach <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>szacunkach <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>osta\u0142y <span class=\"_ _9\"></span>przedstawione <span class=\"_ _9\"></span>jako <span class=\"_ _0\"></span>element <span class=\"_ _9\"></span>poszczeg\u00f3lnych <span class=\"_ _9\"></span>not obja\u015bniaj\u0105cych do skonsolidowanego sprawozdania finansowego.<span class=\"_ _1c\"> </span>2.4.<span class=\"ffb ls0\"> <span class=\"ff3\">ZASADY KONSOLIDACJI I <span class=\"_ _0\"></span>UJMOWANIE INWESTY<span class=\"_ _0\"></span>CJI W SP\u00d3\u0141KI STOWARZY<span class=\"_ _0\"></span>SZONE<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>Niniejsze <span class=\"_ _0\"></span>skonsoli<span class=\"_ _0\"></span>dowane <span class=\"_ _0\"></span>sprawozdanie <span class=\"_ _0\"></span>finansowe <span class=\"_ _0\"></span>zosta\u0142o <span class=\"_ _9\"></span>sporz\u0105dzone <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>podstaw<span class=\"_ _1\"></span>ie<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _0\"></span></span>sprawozdania <span class=\"_ _9\"></span>finansowego <span class=\"_ _0\"></span>Jednostki <span class=\"_ _9\"></span>dominuj\u0105cej <span class=\"_ _0\"></span>oraz sprawozda\u0144 <span class=\"_ _9\"></span>finansowych <span class=\"_ _b\"></span>jej <span class=\"_ _b\"></span>jednostek <span class=\"_ _9\"></span>zale\u017cnyc<span class=\"_ _0\"></span>h <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>stowarzyszonych. <span class=\"_ _b\"></span>Sprawozdania <span class=\"_ _9\"></span>finansowe <span class=\"_ _b\"></span>jednostek <span class=\"_ _b\"></span>obj\u0119tych <span class=\"_ _9\"></span>konsolidacj<span class=\"_ _0\"></span>\u0105 <span class=\"_ _9\"></span>spor<span class=\"_ _9\"></span>z\u0105dzane s\u0105<span class=\"ff1 ls0\"> za ten sam okres sprawozdaw<span class=\"_ _1\"></span>czy, w oparciu o jednolite zasady rachun<span class=\"_ _0\"></span><span class=\"ff7\">kowo\u015bci.</span> </span>Wszystkie <span class=\"_ _d\"> </span>transakcje  wewn\u0105trzgrupowe,  rozr<span class=\"_ _0\"></span>achunki,  przy<span class=\"_ _0\"></span>chody,  koszty <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>niezrealizowane  zyski<span class=\"_ _0\"></span>  z <span class=\"_ _d\"> </span>transakcji <span class=\"_ _d\"> </span>mi\u0119dzy <span class=\"_ _d\"> </span>jednostkami <span class=\"_ _f\"> </span><span class=\"ff1\">Grupy </span>s\u0105<span class=\"ff1 ls0\"> w <span class=\"ff7\">ca\u0142o\u015bci eliminowane. Niezrealizowane straty s\u0105 eliminowane, chyba \u017ce dowod<span class=\"_ _1\"></span>z\u0105 wyst\u0105pienia utraty warto\u015bci.<span class=\"_ _0\"></span><span class=\"ff1\"> </span></span></span>Jedno<span class=\"ff7\">stki zale\u017cne <span class=\"_ _1\"></span>podlegaj\u0105 konsolidacji metod\u0105 <span class=\"_ _1\"></span>pe\u0142n\u0105 od dnia przej\u0119cia, <span class=\"_ _1\"></span>b\u0119d\u0105cego dniem ob<span class=\"_ _1\"></span>j\u0119cia kontroli nad sp\u00f3\u0142k\u0105, do<span class=\"_ _1\"></span> dnia utrat<span class=\"ff1\">y tej kontroli. </span></span>Kontrola <span class=\"_ _1\"></span>wyst\u0119puje <span class=\"_ _1\"></span>w\u00f3wczas, <span class=\"_ _1\"></span>gdy <span class=\"_ _5\"></span>J<span class=\"_ _0\"></span>ednostka <span class=\"_ _1\"></span>dominuj\u0105ca, <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>tytu\u0142u <span class=\"_ _1\"></span>swojego zaang<span class=\"_ _1\"></span>a\u017cowania <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>t\u0119 <span class=\"_ _1\"></span>jednostk\u0119, <span class=\"_ _1\"></span>podlega ekspo<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span><span class=\"ff1\">ycji na <span class=\"_ _5\"></span>zmienne zwrot<span class=\"_ _1\"></span>y </span>lub ma do nich prawa oraz mo\u017cliwo\u015b\u0107 wywierania wp\u0142ywu na wysoko\u015b\u0107 tych zwrot\u00f3w p<span class=\"_ _1\"></span>oprzez sprawowanie w\u0142adzy nad jednostk\u0105.<span class=\"_ _1c\"> </span>Jednostki <span class=\"_ _5\"></span>stowarzyszone <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>wszelkie <span class=\"_ _5\"></span>jednostki, <span class=\"_ _5\"></span>na <span class=\"_ _1\"></span>kt\u00f3re <span class=\"_ _5\"></span>Jednostka <span class=\"_ _5\"></span>dominuj<span class=\"_ _0\"></span>\u0105ca <span class=\"_ _5\"></span>bezpo\u015brednio <span class=\"_ _1\"></span>lub <span class=\"_ _5\"></span>poprzez <span class=\"_ _5\"></span>sp\u00f3\u0142ki<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span>ale\u017cne <span class=\"_ _5\"></span>wywiera <span class=\"_ _1\"></span>znacz\u0105cy <span class=\"_ _5\"></span>wp\u0142yw, ale <span class=\"_ _8\"> </span>nie <span class=\"_ _8\"> </span>sprawuje <span class=\"_ _8\"> </span>kontroli, <span class=\"_ _e\"> </span>co <span class=\"_ _8\"> </span>zwykle <span class=\"_ _8\"> </span>towarzyszy <span class=\"_ _8\"> </span>posiadaniu <span class=\"_ _8\"> </span>od <span class=\"_ _8\"> </span>20% <span class=\"_ _8\"> </span>do <span class=\"_ _e\"> </span>50% <span class=\"_ _8\"> </span>og\u00f3lnej <span class=\"_ _8\"> </span>liczby <span class=\"_ _e\"> </span>g\u0142os\u00f3w <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>organach <span class=\"_ _8\"> </span>stanowi\u0105cych. <span class=\"_ _8\"> </span>Inwes<span class=\"_ _9\"></span><span class=\"ff1\">tycje </span>w <span class=\"ff7\">jednostkach stowarzyszonych s\u0105 ujmowan<span class=\"_ _1\"></span>e metod\u0105 praw w\u0142asno\u015bci.<span class=\"_ _1c\"> </span></span>2.5.<span class=\"ffb ls0\"> <span class=\"ff2\">NOWE STANDARDY, INTER<span class=\"_ _0\"></span>PRETACJE I ICH ZMIA<span class=\"_ _0\"></span>NY </span></span>Zastosowanie zmian do standard\u00f3w<span class=\"ffa\"> </span>Od dnia 1 stycznia 2023 roku obowi\u0105zuj\u0105 zmiany do standard\u00f3w, kt\u00f3re dotycz\u0105 dzia\u0142alno\u015bci Grupy:<span class=\"ff1\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff1 fs1 fc0\">zmiany <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>MSR <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span><span class=\"ff5\">Prezentacja <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>prawozda\u0144 finansowych <span class=\"_ _0\"></span><span class=\"ff7\">oraz <span class=\"_ _9\"></span>wytyczne Rady <span class=\"_ _0\"></span>MSSF <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>zakresie ujawnie\u0144 <span class=\"_ _9\"></span>dotycz\u0105cych poli<span class=\"_ _0\"></span>tyk rachunkowo\u015bci </span></span></span></span>w praktyce <span class=\"_ _8\"> </span><span class=\"ff7\">\u2013</span>  <span class=\"ff7\">kwestia <span class=\"_ _8\"> </span>istotno\u015bci <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>odniesieniu  do<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>polityk <span class=\"_ _e\"> </span>rachunkowo\u015bci. <span class=\"_ _8\"> </span>Gr<span class=\"_ _0\"></span>upa <span class=\"_ _8\"> </span>dokona\u0142a <span class=\"_ _8\"> </span>analiz<span class=\"_ _0\"></span>y <span class=\"_ _8\"> </span>zasad <span class=\"_ _8\"> </span>r<span class=\"_ _0\"></span>achunkow<span class=\"_ _1\"></span>o\u015bci <span class=\"_ _e\"> </span>prezentowanych </span>w <span class=\"ff7\">skonsolidowanym <span class=\"_ _b\"></span>sprawozdaniu <span class=\"_ _8\"> </span>finansowym <span class=\"_ _b\"></span>i <span class=\"_ _8\"> </span>ujawnia <span class=\"_ _b\"></span>w <span class=\"_ _8\"> </span>poszczeg\u00f3lnych <span class=\"_ _8\"> </span>Notach <span class=\"_ _b\"></span>do <span class=\"_ _8\"> </span>niniejszego <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span></span>prawozdania <span class=\"_ _8\"> </span>istotne <span class=\"_ _b\"></span>zasady <span class=\"_ _8\"> </span>(polityki) rachunkowo\u015bci,<span class=\"ff1 fs7\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff1 fs1 fc0\">zmiany <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>MSR <span class=\"_ _9\"></span>12 <span class=\"_ _9\"></span><span class=\"ff4\">P<span class=\"_ _0\"></span>odatek <span class=\"_ _9\"></span>dochodowy</span> <span class=\"_ _9\"></span><span class=\"ff7\">w <span class=\"_ _9\"></span>zakresi<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>podatku <span class=\"_ _9\"></span>odroczonego <span class=\"_ _9\"></span>dotycz\u0105cego <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>zobowi\u0105za\u0144 <span class=\"_ _9\"></span>wynikaj\u0105cy<span class=\"_ _0\"></span>ch <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>pojedynczej </span></span></span>transakcji <span class=\"ff7\">\u2013</span> <span class=\"_ _1\"></span><span class=\"ff7\">zmiany <span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>zosta\u0142y <span class=\"_ _1\"></span>zastosowane <span class=\"_ _1\"></span>przez Grup\u0119 <span class=\"_ _5\"></span>i maj\u0105 <span class=\"_ _1\"></span>wp\u0142yw na<span class=\"_ _1\"></span> prezentacj\u0119 kw<span class=\"_ _1\"></span>ot aktyw\u00f3w <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>zobowi\u0105za\u0144 <span class=\"_ _1\"></span>z <span class=\"_ _1\"></span>tytu\u0142u podatku <span class=\"_ _5\"></span>o<span class=\"_ _0\"></span>droczonego </span>wynikaj\u0105cych <span class=\"_ _0\"></span>z pojedynczej <span class=\"_ _0\"></span>transakcji z<span class=\"_ _0\"></span><span class=\"ff1\"> </span>tytu\u0142u <span class=\"_ _0\"></span>leasingu i <span class=\"_ _0\"></span>zosta\u0142y zaprezentowane w <span class=\"_ _0\"></span>Notach dodatkowych <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>skonsolidowanego spr<span class=\"_ _0\"></span>awozdania finansowego za rok 2023 (Nota 5.2),<span class=\"fs7\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff1 fs1 fc0\">zmiany <span class=\"_ _8\"> </span>do <span class=\"_ _8\"> </span>MSR <span class=\"_ _8\"> </span>8 <span class=\"_ _8\"> </span><span class=\"ff5\">Z<span class=\"_ _0\"></span>asady <span class=\"_ _8\"> </span>(polityka) <span class=\"_ _8\"> </span>r<span class=\"_ _0\"></span>achunkowo\u015bci, <span class=\"_ _8\"> </span>zmiany <span class=\"_ _8\"> </span>warto\u015bci <span class=\"_ _8\"> </span>szacunkowych <span class=\"_ _8\"> </span>i <span class=\"_ _8\"> </span>korygowanie <span class=\"_ _8\"> </span>b\u0142\u0119d\u00f3w<span class=\"_ _0\"></span></span> <span class=\"_ _8\"> </span><span class=\"ff7\">w <span class=\"_ _8\"> </span>z<span class=\"_ _0\"></span>akresie <span class=\"_ _8\"> </span>definicji <span class=\"_ _8\"> </span>warto\u015bci </span></span></span>szacunkowych <span class=\"_ _9\"></span><span class=\"ff7\">\u2013</span> <span class=\"_ _9\"></span><span class=\"ff7\">z<span class=\"_ _0\"></span>miany <span class=\"_ _9\"></span>te <span class=\"_ _b\"></span>doprecyzowuj\u0105 <span class=\"_ _9\"></span>definicj\u0119 <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>zacunkowych <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>szc<span class=\"_ _0\"></span>zeg\u00f3lno\u015bci <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>odniesieniu <span class=\"_ _b\"></span>do <span class=\"_ _9\"></span>r\u00f3\u017cnicy <span class=\"_ _b\"></span>mi\u0119dzy <span class=\"_ _9\"></span>szacunka<span class=\"_ _9\"></span></span>mi a <span class=\"ff7\">zasadami rachunkowo\u015bci, co nie ma istotnego wp\u0142ywu na skonsolidowane sprawozdanie finansowe. </span><span class=\"fs7\"> </span>Poni\u017csze zmiany standard\u00f3w obowi\u0105zuj\u0105ce od 1 stycznia 2023 roku nie dotycz\u0105 dzia\u0142alno\u015bci Grupy:<span class=\"ff1\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">MSSF 17 <span class=\"ff4\">Umowy ubezpieczeniowe</span> oraz zmiany do MSSF 17, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">zmiany <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>MSSF <span class=\"_ _0\"></span>17 <span class=\"_ _0\"></span><span class=\"ff4\">Umowy <span class=\"_ _0\"></span>ubezpiec<span class=\"_ _0\"></span>zeniowe</span> <span class=\"_ _0\"></span><span class=\"ff7\">\u2013</span> <span class=\"_ _0\"></span><span class=\"ff7\">w <span class=\"_ _0\"></span>zakresie <span class=\"_ _0\"></span>wymog\u00f3w <span class=\"_ _9\"></span>przej\u015bciowych w <span class=\"_ _9\"></span>zwi\u0105zku z <span class=\"_ _9\"></span>zastosowan<span class=\"_ _1\"></span>iem <span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>raz <span class=\"_ _0\"></span>pierwszy <span class=\"_ _9\"></span>MSSF<span class=\"ff1\"> 17<span class=\"_ _0\"></span> </span></span></span></span>oraz  MSSF <span class=\"_ _e\"> </span>9  <span class=\"ff4\">Instrumen<span class=\"_ _1\"></span>ty  finansowe<span class=\"ff7\">. <span class=\"_ _8\"> </span>Wprowadzenie  mo\u017cliwo\u015bci  poprawy <span class=\"_ _8\"> </span>u\u017cyteczno\u015bci<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>informacji  dla <span class=\"_ _8\"> </span>i<span class=\"_ _0\"></span>nwestor\u00f3w<span class=\"_ _1\"></span>  na <span class=\"_ _8\"> </span>temat  pierwszego </span></span>zastosowania nowego standardu, \u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">zmiany <span class=\"_ _9\"></span>do <span class=\"_ _b\"></span>MSR <span class=\"_ _9\"></span>12 <span class=\"_ _b\"></span><span class=\"ff4\">Podatek <span class=\"_ _9\"></span>dochod<span class=\"_ _0\"></span>owy</span> <span class=\"_ _9\"></span><span class=\"ff7\">\u2013</span> <span class=\"_ _b\"></span><span class=\"ff7\">zwi\u0105zane <span class=\"_ _b\"></span>ze <span class=\"_ _9\"></span>zmianami <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>mi\u0119dzynarodowym <span class=\"_ _b\"></span>prawie <span class=\"_ _9\"></span>podatkowym <span class=\"_ _b\"></span>wprowadzonymi <span class=\"_ _9\"></span>przez <span class=\"_ _b\"></span>OECD </span></span></span>a w <span class=\"ff7\">szczeg\u00f3lno\u015bci z</span> globalnym minimalnym podatkiem dochodowym (drugi filar). Standardy i zmiany standard\u00f3w, jakie zosta\u0142y ju\u017c opublikowane i zatwierdzone przez UE<span class=\"ffa\"> </span>Zatwierdzaj\u0105c <span class=\"_ _b\"></span>niniejsz<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>skonsolidowane <span class=\"_ _b\"></span>sprawozdanie <span class=\"_ _8\"> </span>finansowe <span class=\"_ _b\"></span>Grupa <span class=\"_ _b\"> </span>nie <span class=\"_ _8\"> </span>zdecydowa\u0142a <span class=\"_ _b\"></span>si\u0119 <span class=\"_ _b\"> </span>n<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>wcze\u015bniejsze <span class=\"_ _8\"> </span>zastosowanie <span class=\"_ _b\"></span>wymienio<span class=\"_ _0\"></span><span class=\"ff1\">nyc<span class=\"_ _0\"></span>h </span>zmian <span class=\"_ _8\"> </span>standard\u00f3w, <span class=\"_ _8\"> </span>kt\u00f3re <span class=\"_ _8\"> </span>zosta\u0142y <span class=\"_ _e\"> </span>opublikowane <span class=\"_ _8\"> </span>i <span class=\"_ _8\"> </span>zatwierdzone <span class=\"_ _8\"> </span>do<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>stosowania <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>UE.<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>G<span class=\"_ _0\"></span>rupa <span class=\"_ _8\"> </span>zastosuje<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>zmiany <span class=\"_ _8\"> </span>do <span class=\"_ _8\"> </span>is<span class=\"_ _0\"></span>tniej\u0105cych <span class=\"_ _8\"> </span>standard\u00f3w w <span class=\"ff7\">zakresie <span class=\"_ _1\"></span>maj\u0105cym <span class=\"_ _5\"></span>zastosowanie <span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>prowadzonej <span class=\"_ _5\"></span>przez ni\u0105 <span class=\"_ _5\"></span>dzia\u0142alno\u015bci dl<span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>okr<span class=\"_ _0\"></span>es\u00f3w <span class=\"_ _5\"></span>spr<span class=\"_ _0\"></span>awozdawczych <span class=\"_ _5\"></span>rozpoczynaj\u0105cych si\u0119 <span class=\"_ _5\"></span>w <span class=\"_ _1\"></span>dniu <span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>ch <span class=\"_ _1\"></span>wej\u015bcia<span class=\"_ _1\"></span> </span>w \u017cycie lub po tym dniu:<span class=\"ff1\"> </span>Standard Data wej\u015bcia<span class=\"ff2\"> </span>w \u017cycie *<span class=\"ff2\"> </span>Zmiany <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>MSR <span class=\"_ _9\"></span>1 <span class=\"_ _b\"></span>P<span class=\"ff5\">rezentacja <span class=\"_ _9\"></span>sprawozda\u0144 <span class=\"_ _9\"></span>finansowyc<span class=\"_ _1\"></span>h<span class=\"ff1\"> <span class=\"_ _b\"></span><span class=\"ff7\">\u2013</span> <span class=\"_ _9\"></span><span class=\"ff7\">klasyfikacja <span class=\"_ _9\"></span>zobowi\u0105za\u0144 <span class=\"_ _9\"></span>jako <span class=\"_ _9\"></span>kr\u00f3tkotermino<span class=\"_ _1\"></span>we <span class=\"_ _9\"></span>lub <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>\u0142ugotermin<span class=\"_ _1\"></span>owe </span></span></span>oraz <span class=\"ff7\">zobowi\u0105zania <span class=\"_ _1\"></span>d\u0142ugoterminowe z <span class=\"_ _1\"></span>kowenantami<span class=\"ff1\"> </span></span>1 stycznia 2024 Zmiany do MSS<span class=\"_ _1\"></span>F 16 <span class=\"ff4\">Leasing:</span> <span class=\"ff7\">Zobowi\u0105<span class=\"_ _1\"></span>zania leasingowe <span class=\"_ _1\"></span>w ramach sprzeda\u017c<span class=\"_ _1\"></span>y i leasingu zwrotn<span class=\"_ _1\"></span>ego<span class=\"ff1\"> </span></span>1 stycznia 2024 *<span class=\"ls6\">   </span><span class=\"ff5\">Okresy roczne r<span class=\"_ _0\"></span>ozpoczynaj\u0105ce si\u0119 d<span class=\"_ _0\"></span>nia lub po tej dacie.<span class=\"_ _1c\"> </span></span>Zmiany <span class=\"_ _5\"></span>do <span class=\"_ _1\"></span>MSR <span class=\"_ _5\"></span>1 <span class=\"_ _1\"></span><span class=\"ff5\">Prezentacja <span class=\"_ _5\"></span>sprawozda\u0144 <span class=\"_ _1\"></span>finansowych<span class=\"ff1\"> <span class=\"_ _1\"></span><span class=\"ff7\">dotycz\u0105ce <span class=\"_ _5\"></span>klasyfik<span class=\"_ _0\"></span>acji <span class=\"_ _5\"></span>zobowi\u0105za\u0144 <span class=\"_ _5\"></span>j<span class=\"_ _0\"></span>ako <span class=\"_ _5\"></span>kr\u00f3tkoterminowe <span class=\"_ _1\"></span>lub<span class=\"ff1\"> </span>d\u0142ugoter<span class=\"_ _0\"></span>minowe, <span class=\"_ _5\"></span>mog\u0105 <span class=\"_ _1\"></span>mie\u0107 </span></span></span>wp\u0142yw na <span class=\"_ _1\"></span>prezentacj\u0119 zobowi\u0105za\u0144 w<span class=\"_ _1\"></span> skonsolidowanym spraw<span class=\"_ _1\"></span>ozdaniu finansowym, <span class=\"_ _1\"></span>z uwagi <span class=\"_ _1\"></span>na posiadane <span class=\"_ _1\"></span>przez JSW um<span class=\"_ _1\"></span>owy finansowania,<span class=\"ff1\"> </span>kt\u00f3re nak\u0142adaj\u0105 na JSW oraz inne sp\u00f3\u0142ki z Grupy szereg zobowi\u0105za\u0144 umownych (w tym kowenant\u00f3w / wska\u017anik\u00f3w finansowych).<span class=\"ff1\"> </span>Zmiany <span class=\"_ _0\"></span>do <span class=\"_ _9\"></span>standardu <span class=\"_ _0\"></span>MSSF16 <span class=\"_ _9\"></span><span class=\"ff4\">Leasing</span> <span class=\"_ _0\"></span><span class=\"ff7\">nie <span class=\"_ _9\"></span>dotycz\u0105 <span class=\"_ _0\"></span>dzia\u0142alno\u015bci <span class=\"_ _9\"></span>Grupy <span class=\"_ _0\"></span>lub <span class=\"_ _9\"></span>nie <span class=\"_ _0\"></span>b\u0119d\u0105 <span class=\"_ _9\"></span>mia\u0142y <span class=\"_ _0\"></span>istotnego <span class=\"_ _9\"></span>wp\u0142ywu n<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>skonsoli<span class=\"_ _0\"></span>dowane <span class=\"_ _0\"></span>sprawozdanie </span>finansowe. Standardy i zmiany standard\u00f3w przyj\u0119<span class=\"ffa\">te przez RMSR, ale jeszcze niezatwierdzone przez UE </span>MSSF <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>kszta\u0142cie <span class=\"_ _0\"></span>zatwierdzonym <span class=\"_ _9\"></span>przez <span class=\"_ _0\"></span>UE <span class=\"_ _0\"></span>nie <span class=\"_ _9\"></span>r\u00f3\u017cni\u0105 <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _9\"></span>obecnie <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>zn<span class=\"_ _0\"></span>acz\u0105cy <span class=\"_ _9\"></span>spos\u00f3b <span class=\"_ _0\"></span>od <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>egulacji <span class=\"_ _0\"></span>przy<span class=\"_ _0\"></span>j\u0119tych <span class=\"_ _0\"></span>przez <span class=\"_ _9\"></span>Rad\u0119 Mi\u0119dzynar<span class=\"_ _9\"></span><span class=\"ff1\">odowych </span>Standard\u00f3w <span class=\"_ _9\"></span>Rachunkowo\u015bci <span class=\"_ _0\"></span>(\u201e<span class=\"_ _0\"></span>RMSR\u201d), <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>wyj\u0105tkiem <span class=\"_ _0\"></span>poni\u017cszych <span class=\"_ _9\"></span>zmian <span class=\"_ _9\"></span>do <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tandar<span class=\"_ _0\"></span>d\u00f3w, <span class=\"_ _9\"></span>kt\u00f3re <span class=\"_ _9\"></span>wed\u0142ug <span class=\"_ _0\"></span>stanu <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _9\"></span>sporz\u0105dzenia <span class=\"_ _9\"></span>niniejszego skonsolidowanego sprawozdania finansowego nie zosta\u0142y jeszcze przyj\u0119te do<span class=\"ff1\"> stosowania:  </span>Standard Data wej\u015bcia<span class=\"ff2\"> </span>w \u017cycie *<span class=\"ff2\"> </span>Zmiany do MSS<span class=\"_ _1\"></span>F 10 <span class=\"ff4\">Skonsolidowane <span class=\"_ _1\"></span>sprawozdania fina<span class=\"_ _1\"></span>nsowe<span class=\"ff1\"> oraz MSR 28 </span>Inwes<span class=\"_ _1\"></span>tycje w jednostk<span class=\"_ _1\"></span>ach stowarzyszony<span class=\"_ _1\"></span>ch </span>i <span class=\"ff5\">wsp\u00f3lnych przedsi<span class=\"_ _1\"></span>\u0119wzi\u0119ciach<span class=\"ff1\"> <span class=\"ff7\">\u2013</span> <span class=\"ff7\">w zakre<span class=\"_ _1\"></span>sie sprzeda\u017cy lub w<span class=\"_ _1\"></span>niesienia aktyw<span class=\"_ _1\"></span>\u00f3w pomi\u0119dzy i<span class=\"_ _1\"></span>nwestorem a jego j<span class=\"_ _1\"></span>ednostkami </span></span></span>stowarzyszonymi lu<span class=\"_ _1\"></span>b <span class=\"ff7\">wsp\u00f3lnymi przed<span class=\"_ _1\"></span>si\u0119wzi\u0119ciami<span class=\"ff1\"> </span></span>Zatwierdzenie zmia<span class=\"_ _1\"></span>ny jest odroczone przez U<span class=\"_ _1\"></span>E Zmiany do MSR 7 <span class=\"ff5\">Ra<span class=\"_ _1\"></span>chunek przep\u0142<span class=\"_ _1\"></span>yw\u00f3w pieni\u0119\u017cnych <span class=\"ff1\">oraz MSS<span class=\"_ _1\"></span>F 7<span class=\"ff4\"> Instrumenty fin<span class=\"_ _1\"></span>ansowe: ujawniani<span class=\"_ _1\"></span>e informacji <span class=\"ff7\">\u2013<span class=\"ff1\"> w zakr<span class=\"_ _1\"></span>esie<span class=\"ff4\"> </span></span></span></span></span></span>ujawnie\u0144 dodatkow<span class=\"_ _1\"></span>ych informacji o <span class=\"_ _1\"></span>umowach finansowa<span class=\"_ _1\"></span>nia z dostawcami w <span class=\"_ _1\"></span>celu oceny w<span class=\"_ _1\"></span>p\u0142ywu tych um\u00f3w n<span class=\"_ _1\"></span>a zobowi\u0105zania i <span class=\"ff7\">przep\u0142ywy pieni\u0119\u017c<span class=\"_ _1\"></span>ne oraz<span class=\"ff1\"> <span class=\"ls10\">na</span> </span>ekspozycj\u0119 na ryz<span class=\"_ _1\"></span>yko p\u0142ynno\u015bci<span class=\"ff1\"> </span></span>1 stycznia 2024 Zmiany do MSR 21 <span class=\"ff5\">S<span class=\"_ _1\"></span>kutki zmian kurs\u00f3<span class=\"_ _1\"></span>w wymiany walut o<span class=\"_ _1\"></span>bcych <span class=\"ff7\">\u2013<span class=\"ff1\"> </span>w zakresie braku<span class=\"_ _1\"></span> mo\u017cliwo\u015bci wymian<span class=\"_ _1\"></span>y<span class=\"ff1\"> </span></span></span>1 stycznia 2025 MSSF 18 <span class=\"ff4\">Prezenta<span class=\"_ _1\"></span>cja i ujawnienia <span class=\"_ _1\"></span>w sprawozdaniach fin<span class=\"_ _1\"></span>ansowych<span class=\"ff1\"> </span></span>1 <span class=\"ls0\">stycznia 2<span class=\"_ _1\"></span>027 </span>*<span class=\"ls6\">  </span><span class=\"ff5\">Okresy roczne roz<span class=\"_ _0\"></span>poczynaj\u0105ce si\u0119 dni<span class=\"_ _0\"></span>a lub po tej dacie, okre\u015blon<span class=\"_ _0\"></span>e przez RMSR, kt\u00f3re po zatw<span class=\"_ _0\"></span>ierdzeniu przez UE mo<span class=\"_ _0\"></span>g\u0105 ulec zmian<span class=\"_ _0\"></span></span>i<span class=\"_ _0\"></span>e. Zmiany <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>standard\u00f3w <span class=\"_ _9\"></span>(tj. <span class=\"_ _9\"></span>zmiany <span class=\"_ _9\"></span>do<span class=\"ff1\"> MSR <span class=\"_ _b\"></span>7 <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>MSSF 7 <span class=\"_ _9\"></span>oraz </span>zmiany <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>MSR <span class=\"_ _9\"></span>21) <span class=\"_ _9\"></span>nie <span class=\"_ _9\"></span>dotycz\u0105 <span class=\"_ _9\"></span>dzia\u0142al<span class=\"_ _0\"></span>no\u015bci <span class=\"_ _9\"></span>Grupy <span class=\"_ _9\"></span>lub <span class=\"_ _b\"></span>nie <span class=\"_ _9\"></span>b\u0119d\u0105 <span class=\"_ _9\"></span>mie\u0107 <span class=\"_ _9\"></span>istotnego wp\u0142ywu <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>skonsolidowane <span class=\"_ _9\"></span>sprawozdanie <span class=\"_ _b\"></span>finansowe<span class=\"ff1\">. <span class=\"_ _9\"></span>MSSF <span class=\"_ _9\"></span>18 <span class=\"_ _b\"></span><span class=\"ff4\">Prezentacja <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>ujawnienia <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>sprawozdaniach <span class=\"_ _9\"></span>finansowych<span class=\"_ _0\"></span></span> <span class=\"_ _9\"></span>(wydany <span class=\"_ _9\"></span>9 <span class=\"_ _b\"></span>kwietnia </span>2024<span class=\"ls0\"> <span class=\"ff7\">roku) <span class=\"_ _8\"> </span>mo\u017ce <span class=\"_ _8\"> </span>mie\u0107 <span class=\"_ _8\"> </span>w<span class=\"_ _0\"></span>p\u0142yw <span class=\"_ _8\"> </span>na <span class=\"_ _8\"> </span>skonsoli<span class=\"_ _0\"></span>dowane <span class=\"_ _8\"> </span>sprawozdanie <span class=\"_ _8\"> </span>finansowe, <span class=\"_ _8\"> </span>jednak <span class=\"_ _8\"> </span>Grupa <span class=\"_ _8\"> </span>nie <span class=\"_ _e\"> </span>dokona\u0142a <span class=\"_ _8\"> </span>jeszcze<span class=\"_ _9\"></span></span> <span class=\"_ _8\"> </span>takiej <span class=\"_ _8\"> </span>analizy <span class=\"_ _8\"> </span>na <span class=\"_ _8\"> </span>moment </span>zatwierdzenia niniejszego skonsolidowanego sprawozdania finansowego.<span class=\"_ _1c\"> </span>2.6.<span class=\"ffb ls0\"> <span class=\"ff3\">ZMIANY ZASAD RACHUNK<span class=\"_ _0\"></span>OWO\u015aCI STOSOWA<span class=\"_ _0\"></span>NYCH PRZEZ GRUP\u0118<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>ZMIANA ZASAD (POLITYKI) RACHUNKOWO\u015aC<span class=\"_ _1\"></span>I<span class=\"ff2\"> </span>Z <span class=\"_ _9\"></span>moc\u0105 <span class=\"_ _9\"></span>obowi\u0105zuj\u0105c\u0105 <span class=\"_ _b\"></span>od <span class=\"_ _9\"></span>1 <span class=\"_ _9\"></span>stycznia<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _b\"></span>Grupa <span class=\"_ _9\"></span>dokona\u0142a <span class=\"_ _b\"></span>zmiany <span class=\"_ _9\"></span>zasad <span class=\"_ _b\"></span>(polityki) <span class=\"_ _9\"></span>rachunkowo\u015bci <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>zakresie <span class=\"_ _9\"></span>ujmowania <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>wyceny <span class=\"_ _b\"></span>oraz ewidencji <span class=\"_ _b\"></span>i <span class=\"ff7\">prezentacji <span class=\"_ _b\"></span>nak\u0142ad\u00f3w <span class=\"_ _b\"></span>na</span> <span class=\"ff7\">zbrojenie <span class=\"_ _b\"></span>\u015bcian. <span class=\"_ _b\"></span>Nak\u0142ady <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>zbrojenie <span class=\"_ _9\"></span>\u015b<span class=\"_ _0\"></span>cian <span class=\"_ _b\"></span>obejmuj\u0105 <span class=\"_ _b\"></span>koszty <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>abudowy <span class=\"_ _9\"></span>maszyn <span class=\"_ _b\"></span>i <span class=\"_ _8\"> </span>urz\u0105dze\u0144 <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>przecince </span>\u015bcianowej, <span class=\"_ _9\"></span>chodniku <span class=\"_ _b\"></span>pod\u015bcianowym <span class=\"_ _b\"></span>oraz <span class=\"_ _9\"></span>nad\u015bci<span class=\"_ _0\"></span>anowym <span class=\"_ _9\"></span>(<span class=\"_ _0\"></span>np. <span class=\"_ _9\"></span>koszty <span class=\"_ _b\"></span>materia\u0142\u00f3w, <span class=\"_ _b\"></span>energii, <span class=\"_ _9\"></span>wynagrodze\u0144 <span class=\"_ _b\"></span>wraz <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>narzutami, <span class=\"_ _b\"></span>pozosta\u0142ych <span class=\"_ _b\"></span>us\u0142ug) niezb\u0119dnych <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>eksploatacji <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>transp<span class=\"_ _1\"></span>ortu <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _9\"></span>ze <span class=\"_ _9\"></span>\u015bciany. <span class=\"_ _0\"></span>Z<span class=\"_ _0\"></span>godnie <span class=\"_ _9\"></span>ze <span class=\"_ _9\"></span>zmienionymi <span class=\"_ _0\"></span>zasadami <span class=\"_ _9\"></span>(poli<span class=\"_ _0\"></span>tyk\u0105) <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>achunkow<span class=\"_ _1\"></span>o\u015bci <span class=\"_ _9\"></span>skumulowan<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>nak\u0142ady na<span class=\"ls0\"> <span class=\"ff7\">zbrojenie <span class=\"_ _8\"> </span>\u015bcian <span class=\"_ _b\"></span>Grupa <span class=\"_ _8\"> </span>ujmuje <span class=\"_ _b\"></span>jako</span> <span class=\"_ _8\"> </span>aktywa <span class=\"_ _8\"> </span>i <span class=\"_ _b\"></span>prezentuje <span class=\"_ _8\"> </span>w <span class=\"_ _b\"></span>skonsolidowanym <span class=\"_ _8\"> </span>sprawozdaniu <span class=\"_ _b\"></span>finansowym <span class=\"_ _8\"> </span>w <span class=\"_ _b\"></span>oddzielnej <span class=\"_ _8\"> </span>pozycji <span class=\"_ _8\"> </span>rzeczowych<span class=\"_ _1\"></span> </span>aktyw\u00f3w <span class=\"_ _1\"></span>trwa\u0142ych.<span class=\"ff4 fs4\"> </span>Uj\u0119te <span class=\"_ _1\"></span>jako aktywa<span class=\"_ _1\"></span> nak\u0142ady <span class=\"_ _5\"></span>na<span class=\"_ _0\"></span> zbrojenie <span class=\"_ _5\"></span>\u015bci<span class=\"_ _0\"></span>an <span class=\"_ _1\"></span>s\u0105 <span class=\"_ _1\"></span>rozliczane proporcjonalnie <span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>ilo\u015bci wydobytych <span class=\"_ _1\"></span>ton <span class=\"_ _1\"></span>w\u0119gla ze<span class=\"ff1\"> </span>zbrojonej \u015bciany w <span class=\"_ _b\"></span>stosunku <span class=\"_ _8\"> </span>do <span class=\"_ _b\"></span>ca\u0142o\u015bci <span class=\"_ _b\"> </span>osz<span class=\"_ _0\"></span>acowanych <span class=\"_ _b\"></span>zasob\u00f3w <span class=\"_ _8\"> </span>z <span class=\"_ _b\"></span>danej <span class=\"_ _b\"> </span>\u015bci<span class=\"_ _0\"></span>any <span class=\"_ _b\"></span>tj. <span class=\"_ _8\"> </span>metod\u0105 <span class=\"_ _b\"></span>naturaln\u0105, <span class=\"_ _b\"> </span>a <span class=\"_ _8\"> </span>amortyzacja <span class=\"_ _b\"></span>jest <span class=\"_ _8\"> </span>prezentowana <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>skonsoli<span class=\"_ _0\"></span>dowanym sprawozdaniu z wyniku finansowego i innych ca\u0142kowitych dochod\u00f3w w<span class=\"ff1\"> </span>pozycji \u201eKoszt sprzedanych produkt\u00f3w, materia\u0142\u00f3w i towar\u00f3w<span class=\"_ _1\"></span>\u201d.<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Przed <span class=\"_ _9\"></span>zmian\u0105 <span class=\"_ _9\"></span>zas<span class=\"_ _0\"></span>ad <span class=\"_ _9\"></span>rachunkowo\u015bci <span class=\"_ _b\"></span>koszty <span class=\"_ _9\"></span>prac <span class=\"_ _b\"></span>zwi\u0105zanych <span class=\"_ _9\"></span>ze<span class=\"ff1\"> </span>z<span class=\"_ _0\"></span>brojeniem <span class=\"_ _9\"></span>\u015bcian <span class=\"_ _9\"></span>ujmo<span class=\"_ _0\"></span>wane <span class=\"_ _9\"></span>by\u0142y <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>wyniku <span class=\"_ _9\"></span>f<span class=\"_ _0\"></span>inansowym <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>okresie, <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>kt\u00f3rym zosta\u0142y <span class=\"_ _1\"></span>poniesione <span class=\"_ _5\"></span>i wykazywane <span class=\"_ _5\"></span>w <span class=\"_ _5\"></span>pozycj<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>\u201eKoszt <span class=\"_ _1\"></span>sprzedanych <span class=\"_ _1\"></span>produkt\u00f3w, <span class=\"_ _5\"></span>materia\u0142\u00f3w <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>towar\u00f3w\u201d. Sto<span class=\"_ _1\"></span>sowana <span class=\"_ _5\"></span>dotyc<span class=\"_ _0\"></span>hczas <span class=\"_ _1\"></span>polityka rachunkowo\u015bci<span class=\"_ _1\"></span> pol<span class=\"ff7 ls0\">egaj\u0105ca na ujmo<span class=\"_ _0\"></span>waniu ponoszonych nak\u0142ad\u00f3w bezpo\u015brednio w <span class=\"_ _0\"></span>wyniku finansowym wynika\u0142a z <span class=\"_ _0\"></span>faktu, i\u017c z<span class=\"_ _0\"></span>asady rozliczania tego typu <span class=\"_ _9\"></span>koszt\u00f3w </span>nie <span class=\"_ _8\"> </span>s\u0105 <span class=\"_ _b\"></span>wprost <span class=\"_ _8\"> </span>uregulowane <span class=\"_ _b\"></span>w<span class=\"ff1\"> </span>MSR/MSSF. <span class=\"_ _8\"> </span>Ponadto, <span class=\"_ _b\"></span>Grupa<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>nie <span class=\"_ _8\"> </span>posiada\u0142a <span class=\"_ _8\"> </span>uprzednio <span class=\"_ _b\"></span>odpowiedniego <span class=\"_ _8\"> </span>systemu <span class=\"_ _8\"> </span>ewide<span class=\"_ _1\"></span>ncji <span class=\"_ _8\"> </span>tych <span class=\"_ _b\"></span>koszt\u00f3w, <span class=\"_ _e\"> </span>kt\u00f3ry pozwala\u0142by na ich kapitalizowanie i<span class=\"ff1\"> </span>amortyzowanie w okresie u\u017cytkowania. <span class=\"ff1\"> </span>Zmienione <span class=\"_ _0\"></span>ujmowanie, <span class=\"_ _9\"></span>wycena <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>prezentacja <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>ocenie <span class=\"_ _0\"></span>Grupy <span class=\"_ _9\"></span>lepiej <span class=\"_ _0\"></span>odzwierci<span class=\"_ _0\"></span>edla <span class=\"_ _0\"></span>charakter <span class=\"_ _9\"></span>aktyw\u00f3w, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>owstaj\u0105 <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _0\"></span>utrzymyw<span class=\"_ _9\"></span><span class=\"ff1\">ane <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>celu </span>wykorzystania <span class=\"_ _0\"></span>ich w procesie <span class=\"_ _0\"></span>produkcyjny<span class=\"ff7\">m. <span class=\"_ _0\"></span>Rozliczenie nak\u0142ad\u00f3w <span class=\"_ _0\"></span>to r<span class=\"_ _0\"></span>oz\u0142o\u017cenie warto\u015bci <span class=\"_ _0\"></span>na prz<span class=\"_ _0\"></span>estrzeni okresu u\u017cytkowania. <span class=\"_ _0\"></span>Uj\u0119cie r<span class=\"_ _0\"></span>ozliczenia </span>nak\u0142ad\u00f3w <span class=\"_ _b\"></span>w<span class=\"ff1\"> </span>kosztach <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span>mortyzacji <span class=\"_ _b\"></span>odzwierciedla <span class=\"_ _b\"></span>charakter <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>spos\u00f3b <span class=\"_ _b\"></span>u\u017cytkowania <span class=\"_ _b\"></span>aktyw\u00f3w. <span class=\"_ _b\"></span>W <span class=\"_ _b\"></span>efekcie <span class=\"_ _b\"></span>zmiany <span class=\"_ _b\"></span>zasad <span class=\"_ _b\"></span>(polityk<span class=\"_ _0\"></span>i) <span class=\"_ _b\"></span>rachunkowo\u015bci skonsolidowane <span class=\"_ _8\"> </span>sprawo<span class=\"ff7\">zdanie  finansowe <span class=\"_ _8\"> </span>b\u0119dzie <span class=\"_ _8\"> </span>zawiera\u0107  wiarygodne <span class=\"_ _8\"> </span>i</span> <span class=\"ff7\">bardziej  przydatne <span class=\"_ _8\"> </span>informacje <span class=\"_ _8\"> </span>o  wp\u0142ywie <span class=\"_ _8\"> </span>przedmiotowych <span class=\"_ _8\"> </span>zdarze\u0144 </span>na<span class=\"ls0\"> wynik finansowy Grupy. </span>Powy\u017csza  zmiana  zasad  (polityki)  rachunkowo\u015bci  zosta\u0142a <span class=\"_ _d\"> </span>zastosowana  retrospektywnie  poprzez  przekszta\u0142cenie  danych  por\u00f3wna<span class=\"_ _0\"></span><span class=\"ff1\">wczych </span>za<span class=\"ls0\"> poprzednie <span class=\"_ _9\"></span>okresy. <span class=\"_ _9\"></span><span class=\"ff7\">Uj\u0119cie<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _9\"></span>1 <span class=\"_ _0\"></span>stycznia <span class=\"_ _0\"></span>2022 <span class=\"_ _9\"></span>roku<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>akt<span class=\"_ _1\"></span>yw\u00f3w <span class=\"_ _0\"></span>dotycz\u0105c<span class=\"_ _1\"></span>ych <span class=\"_ _9\"></span>n<span class=\"_ _1\"></span>ak\u0142ad<span class=\"_ _1\"></span>\u00f3w <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>zbrojen<span class=\"_ _1\"></span>ie <span class=\"_ _9\"></span>\u015bc<span class=\"_ _1\"></span>ian <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>powod<span class=\"_ _1\"></span>owa\u0142o<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>mian\u0119<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>warto<span class=\"_ _1\"></span>\u015bci<span class=\"_ _1\"></span> </span></span>bilansow<span class=\"_ _1\"></span>ej o\u015brod<span class=\"_ _1\"></span>k\u00f3w generuj\u0105<span class=\"_ _1\"></span>cych \u015brodk<span class=\"_ _1\"></span>i pieni\u0119\u017cne<span class=\"_ _1\"></span> (\u201eCGU\u201d), w stosun<span class=\"_ _1\"></span>ku do k<span class=\"_ _0\"></span>t\u00f3ry<span class=\"_ _1\"></span>ch przeprow<span class=\"_ _1\"></span>adzono te<span class=\"_ _1\"></span>st na utrat\u0119 war<span class=\"_ _0\"></span>to\u015bci na dzie\u0144 31 <span class=\"_ _0\"></span>grud<span class=\"_ _1\"></span>nia<span class=\"_ _1c\"> </span>2021<span class=\"ls0\"> <span class=\"ff7\">roku.<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Zmiana <span class=\"_ _b\"></span>wa<span class=\"_ _1\"></span>rto\u015bc<span class=\"_ _1\"></span>i <span class=\"_ _b\"></span>bilanso<span class=\"_ _1\"></span>wej <span class=\"_ _b\"></span>CGU <span class=\"_ _b\"></span>spowod<span class=\"_ _1\"></span>owa<span class=\"_ _1\"></span>\u0142a <span class=\"_ _b\"></span>koniecz<span class=\"_ _1\"></span>no\u015b\u0107<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>dokonania <span class=\"_ _9\"></span>korekty <span class=\"_ _b\"></span>wys<span class=\"_ _1\"></span>oko\u015bci<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>odpis\u00f3w<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>aktual<span class=\"_ _1\"></span>izuj\u0105c<span class=\"_ _1\"></span>ych <span class=\"_ _b\"></span>z <span class=\"_ _b\"></span>tytu\u0142u <span class=\"_ _b\"></span>ut<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span><span class=\"ff1\">aty </span></span></span>warto\u015b<span class=\"_ _1\"></span>ci <span class=\"_ _e\"> </span>uj\u0119t<span class=\"_ _1\"></span>ych <span class=\"_ _8\"> </span>na  dz<span class=\"_ _1\"></span>ie\u0144 <span class=\"_ _8\"> </span>31  g<span class=\"_ _1\"></span>rudni<span class=\"_ _1\"></span>a <span class=\"_ _e\"> </span>2021 <span class=\"_ _8\"> </span>roku <span class=\"_ _e\"> </span>oraz <span class=\"_ _8\"> </span>konie<span class=\"_ _1\"></span>czno\u015bc<span class=\"_ _1\"></span>i <span class=\"_ _8\"> </span>korekty <span class=\"_ _8\"> </span>alokacji <span class=\"_ _8\"> </span>odpis\u00f3w <span class=\"_ _8\"> </span>do <span class=\"_ _8\"> </span>pos<span class=\"_ _0\"></span>zczeg\u00f3<span class=\"_ _1\"></span>lnych<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>aktyw\u00f3w<span class=\"_ _1\"></span>. <span class=\"_ _e\"> </span>Prze<span class=\"_ _1\"></span>kszta\u0142<span class=\"_ _1\"></span>cenie<span class=\"_ _5\"></span> to<span class=\"ls0\"> <span class=\"ff7\">obejm<span class=\"_ _1\"></span>uje  po<span class=\"_ _1\"></span>szczeg<span class=\"_ _1\"></span>\u00f3lne  p<span class=\"_ _1\"></span>ozyc<span class=\"_ _1\"></span>je  rze<span class=\"_ _1\"></span>czowy<span class=\"_ _1\"></span>ch  akt<span class=\"_ _1\"></span>yw\u00f3w  t<span class=\"_ _1\"></span>rwa\u0142ych <span class=\"_ _8\"> </span>i  warto\u015bci  n<span class=\"_ _1\"></span>iemate<span class=\"_ _1\"></span>rialn<span class=\"_ _1\"></span>ych,  o<span class=\"_ _1\"></span>raz  w <span class=\"_ _e\"> </span>konsekwen<span class=\"_ _5\"></span>cji  przekszt<span class=\"_ _1\"></span>a\u0142cen<span class=\"_ _1\"></span>ie  dan<span class=\"ff1\">ych </span></span></span>dotycz\u0105<span class=\"_ _1\"></span>cych w<span class=\"_ _1\"></span>yso<span class=\"_ _1\"></span>ko\u015bci a<span class=\"_ _1\"></span>mort<span class=\"_ _1\"></span>yzacj<span class=\"_ _1\"></span>i powy<span class=\"_ _1\"></span>\u017cszych<span class=\"_ _1\"></span> sk\u0142adn<span class=\"_ _1\"></span>ik\u00f3w <span class=\"_ _1\"></span>aktyw\u00f3w<span class=\"_ _5\"></span> trwa\u0142ych w<span class=\"_ _1\"></span> 2022 <span class=\"_ _1\"></span>roku<span class=\"_ _1\"></span>.<span class=\"_ _1c\"> </span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>SEGMENTY OPER<span class=\"_ _1\"></span>ACYJNE<span class=\"fs1\"> </span>Organizacja i <span class=\"ff5\">zarz\u0105<span class=\"_ _1\"></span>dzanie Grup\u0105 odbyw<span class=\"_ _1\"></span>aj\u0105 si\u0119<span class=\"ff4\"> w </span>podziale na s<span class=\"_ _1\"></span>egmenty, uwz<span class=\"_ _1\"></span>gl\u0119dniaj\u0105ce rodzaj <span class=\"_ _1\"></span>oferowanych wyr<span class=\"_ _1\"></span>ob\u00f3w oraz rodzaj d<span class=\"_ _1\"></span>zia\u0142alno\u015bci produk<span class=\"_ _1\"></span>cyjnej.<span class=\"ff4\"> </span></span>W wyni<span class=\"_ _1\"></span>ku analiz <span class=\"_ _1\"></span>kryteri\u00f3<span class=\"_ _1\"></span>w agregacji <span class=\"_ _1\"></span>oraz <span class=\"_ _1\"></span>prog\u00f3w <span class=\"_ _1\"></span>ilo\u015bciowyc<span class=\"_ _1\"></span>h wydzi<span class=\"_ _1\"></span>elono w <span class=\"_ _1\"></span>skonsoli<span class=\"_ _1\"></span>dowanym <span class=\"_ _1\"></span>sprawozdaniu finansow<span class=\"_ _1\"></span>ym Gru<span class=\"_ _1\"></span>py nast\u0119puj<span class=\"_ _1\"></span>\u0105ce segm<span class=\"_ _1\"></span>enty <span class=\"_ _1\"></span>operacyjne, kt\u00f3re jednocze\u015bnie <span class=\"_ _1\"></span>stanowi\u0105 segment<span class=\"_ _1\"></span>y sprawozdaw<span class=\"_ _1\"></span>cze:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Segment W\u0119<span class=\"_ _1\"></span>giel \u2013<span class=\"ff4\"> </span>kt\u00f3ry obejmuje wy<span class=\"_ _1\"></span>dobycie i sprzed<span class=\"_ _1\"></span>a\u017c w\u0119gla kami<span class=\"_ _1\"></span>ennego;<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Segment Koks <span class=\"ff5\">\u2013</span> <span class=\"ff5\">kt<span class=\"_ _1\"></span>\u00f3ry obejmuje wytw<span class=\"_ _1\"></span>arzanie i sprzeda<span class=\"_ _1\"></span>\u017c koksu oraz w\u0119glopocho<span class=\"_ _1\"></span>dnych;<span class=\"ff4\"> </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Pozosta\u0142e se<span class=\"_ _1\"></span>gmenty \u2013<span class=\"ff4\"> </span>kt\u00f3re obejm<span class=\"_ _1\"></span>uj\u0105 dzia\u0142alno\u015b\u0107 jed<span class=\"_ _1\"></span>nostek Grupy, a<span class=\"ff4\"> </span>kt\u00f3re nie <span class=\"_ _1\"></span>wchodz\u0105 w<span class=\"ff4\"> zakre<span class=\"_ _1\"></span>s wymieniony w <span class=\"ff5\">Segm<span class=\"_ _1\"></span>encie W\u0119giel i Seg<span class=\"_ _1\"></span>mencie Koks.<span class=\"ff4\"> </span></span></span></span></span>Zarz\u0105d <span class=\"_ _0\"></span>Jednostki dominuj\u0105cej <span class=\"_ _0\"></span>zidentyfikowa\u0142 segmenty <span class=\"_ _0\"></span>operacyjne <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>podstawie <span class=\"_ _0\"></span>sprawozdawczo\u015b<span class=\"_ _1\"></span>ci <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>ansowej <span class=\"_ _0\"></span>sp\u00f3\u0142ek w<span class=\"_ _0\"></span>chodz\u0105cych w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>sk\u0142ad <span class=\"_ _0\"></span>Grupy, dane <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>niej<span class=\"_ _1\"></span> pochodz\u0105ce s\u0105 <span class=\"_ _1\"></span>wykorzystywane pr<span class=\"_ _1\"></span>zy podejmowani<span class=\"_ _1\"></span>u decyzji strategicz<span class=\"_ _1\"></span>nych w<span class=\"ff4\"> Grupie.  </span>Organem podejmuj\u0105cym k<span class=\"_ _0\"></span>luczowe decyzje <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>Grupie <span class=\"_ _0\"></span>jest Zarz\u0105d <span class=\"_ _0\"></span>JSW. <span class=\"_ _0\"></span>Miar\u0105 <span class=\"_ _0\"></span>wyniku finansowego p<span class=\"_ _0\"></span>oszczeg\u00f3lnych segment\u00f3w operacy<span class=\"_ _0\"></span>jnych <span class=\"_ _0\"></span>Grupy analizowan\u0105 przez <span class=\"_ _b\"></span>Zarz\u0105d <span class=\"_ _b\"></span>Jednostki <span class=\"_ _b\"> </span>dominuj\u0105cej <span class=\"_ _b\"> </span>jest <span class=\"_ _b\"></span>zysk/(strata) <span class=\"_ _b\"></span>operacyjny/(a) <span class=\"_ _b\"></span>segmentu <span class=\"_ _9\"></span>ustalony/(a) <span class=\"_ _b\"> </span>wed\u0142ug <span class=\"_ _b\"> </span>zasad <span class=\"_ _b\"> </span>MSR/MSSF. <span class=\"_ _b\"> </span>Przychody <span class=\"_ _b\"></span>z<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _8\"> </span>transakcji <span class=\"_ _b\"></span>z podmiota<span class=\"_ _1\"></span>mi </span>zewn\u0119trznymi s\u0105 w<span class=\"_ _1\"></span>yceniane w spos<span class=\"_ _1\"></span>\u00f3b sp\u00f3jny ze spos<span class=\"_ _1\"></span>obem zastosowanym <span class=\"_ _1\"></span>w<span class=\"ff4\"> skonsolidowanym wyniku f<span class=\"_ _1\"></span>inansowym. </span>Przychody <span class=\"_ _b\"></span>z <span class=\"_ _b\"> </span>tytu\u0142u <span class=\"_ _8\"> </span>tran<span class=\"_ _1\"></span>sakcji <span class=\"_ _b\"> </span>pomi\u0119dzy <span class=\"_ _b\"> </span>segmentami <span class=\"_ _b\"> </span>s\u0105 <span class=\"_ _8\"> </span>elimino<span class=\"_ _1\"></span>wane <span class=\"_ _b\"> </span>w <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rocesie <span class=\"_ _b\"></span>konsolidacji. <span class=\"_ _b\"></span>Sprzeda\u017c <span class=\"_ _b\"> </span>mi\u0119dzy <span class=\"_ _b\"> </span>segmentami <span class=\"_ _b\"> </span>realizow<span class=\"_ _9\"></span><span class=\"ff4\">an<span class=\"_ _1\"></span>a <span class=\"_ _b\"> </span>jes<span class=\"_ _0\"></span>t <span class=\"_ _b\"></span>na <span class=\"_ _b\"> </span>warunkach </span>rynkowych. <span class=\"_ _9\"></span>Zgodni<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>zasadami <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tosowa<span class=\"_ _1\"></span>nymi <span class=\"_ _9\"></span>przez <span class=\"_ _9\"></span>Zarz\u0105<span class=\"_ _1\"></span>d <span class=\"_ _9\"></span>Jednostki <span class=\"_ _9\"></span>domi<span class=\"_ _1\"></span>nuj\u0105cej <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>oceny <span class=\"_ _0\"></span>w<span class=\"_ _9\"></span>ynik\u00f3w <span class=\"_ _0\"></span>dzia\u0142alno\u015bci <span class=\"_ _9\"></span>poszczeg\u00f3l<span class=\"_ _1\"></span>nych <span class=\"_ _9\"></span>segment\u00f3w, <span class=\"_ _0\"></span>przych\u00f3d <span class=\"_ _9\"></span>oraz mar\u017ca s\u0105 <span class=\"_ _1\"></span>rozpoznawa<span class=\"_ _1\"></span>ne w <span class=\"_ _1\"></span>wyniku <span class=\"_ _1\"></span>segmentu w <span class=\"_ _1\"></span>mome<span class=\"_ _1\"></span>ncie doko<span class=\"_ _1\"></span>nanej spr<span class=\"_ _1\"></span>zeda\u017cy po<span class=\"_ _1\"></span>za segment. <span class=\"_ _1\"></span>W <span class=\"_ _1\"></span>wyniku f<span class=\"_ _1\"></span>inansowym <span class=\"_ _1\"></span>poszczeg\u00f3ln<span class=\"_ _1\"></span>ych segment\u00f3w nie<span class=\"ff4\"> </span><span class=\"lsa\">s\u0105</span><span class=\"ff4\"> zawarte </span>przychody i koszty fin<span class=\"_ _1\"></span>ansowe.<span class=\"_ _1c\"> </span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>PRZYCHODY Z<span class=\"_ _1\"></span>E SPRZEDA\u017b<span class=\"_ _1\"></span>Y<span class=\"ffa fs1\"> </span>Grupa ge<span class=\"_ _1\"></span>neruje <span class=\"ff9\">prz<span class=\"_ _1\"></span>ychody p<span class=\"_ _1\"></span>owstaj\u0105ce <span class=\"_ _1\"></span>z <span class=\"_ _1\"></span>prowadzonej <span class=\"_ _1\"></span>dzia\u0142alno\u015b<span class=\"_ _1\"></span>ci op<span class=\"_ _1\"></span>eracyjnej,<span class=\"ff4\"> </span>przede <span class=\"_ _1\"></span>wszystkim <span class=\"_ _5\"></span>ze<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>sprzeda\u017cy <span class=\"_ _1\"></span>w\u0119gla <span class=\"_ _1\"></span>koksowego <span class=\"_ _1\"></span>oraz s<span class=\"_ _1\"></span>przeda\u017cy <span class=\"_ _1\"></span>koksu.<span class=\"ff4\"> </span></span>Grupa <span class=\"_ _9\"></span>prowadzi <span class=\"_ _9\"></span>r\u00f3wnie\u017c <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>mniejszym <span class=\"_ _9\"></span>zakresie <span class=\"_ _b\"></span><span class=\"ff9\">sprzeda\u017c <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _9\"></span>do <span class=\"_ _b\"></span>cel\u00f3w <span class=\"_ _9\"></span>energetycznych <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>produkt\u00f3w <span class=\"_ _9\"></span>w\u0119glopochodnych.<span class=\"ff1\"> <span class=\"_ _b\"></span><span class=\"ff4\">Grupa <span class=\"_ _9\"></span>ujmuje <span class=\"_ _9\"></span>jako <span class=\"_ _b\"></span>przychody<span class=\"_ _1\"></span> </span></span></span>z <span class=\"ff5\">um\u00f3w <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>klientami w <span class=\"_ _0\"></span>skonsolidowanym sprawozdaniu <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>wyniku <span class=\"_ _0\"></span>finansowego i <span class=\"_ _9\"></span>i<span class=\"_ _1\"></span>nnych<span class=\"_ _0\"></span> ca<span class=\"_ _0\"></span>\u0142kowityc<span class=\"_ _1\"></span>h <span class=\"_ _0\"></span>dochod\u00f3w <span class=\"_ _0\"></span>(tj.<span class=\"ff4\"> </span>przychody ze <span class=\"_ _0\"></span>sprzeda\u017cy), s<span class=\"_ _0\"></span>korygowane o <span class=\"_ _0\"></span>wynik </span>z <span class=\"ff5\">rozliczenia instrume<span class=\"_ _1\"></span>nt\u00f3w zabezpiecz<span class=\"_ _1\"></span>aj\u0105cych przysz\u0142e pr<span class=\"_ _1\"></span>zep\u0142ywy pieni\u0119\u017c<span class=\"_ _1\"></span>ne.<span class=\"ff4\"> </span></span>Grupa  ujmuje  prz<span class=\"_ _1\"></span>ychody  ze  sprzeda<span class=\"_ _1\"></span>\u017cy  w  momencie  s<span class=\"_ _1\"></span>pe\u0142nienia  (lub  w  tra<span class=\"_ _1\"></span>kcie  spe\u0142niania) <span class=\"_ _8\"> </span>zobowi\u0105zania  do  wyko<span class=\"_ _1\"></span>nan<span class=\"_ _0\"></span>ia  \u015bwiadczenia  poprz<span class=\"_ _1\"></span>ez  przekazani<span class=\"_ _1\"></span>e przyrzeczonego <span class=\"_ _0\"></span>dobra <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>us<span class=\"_ _0\"></span>\u0142ugi <span class=\"_ _0\"></span>(tj. <span class=\"_ _9\"></span>sk\u0142adnika <span class=\"_ _9\"></span>akt<span class=\"_ _1\"></span>yw\u00f3w) <span class=\"_ _9\"></span>klient<span class=\"_ _1\"></span>owi <span class=\"_ _9\"></span>(klient <span class=\"_ _0\"></span>uzyskuje <span class=\"_ _9\"></span>kontrol\u0119 <span class=\"_ _0\"></span>nad <span class=\"_ _9\"></span>tym <span class=\"_ _9\"></span>sk\u0142adni<span class=\"_ _1\"></span>kiem <span class=\"_ _9\"></span>aktyw\u00f3<span class=\"_ _1\"></span>w) <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>kw<span class=\"_ _9\"></span>ocie, <span class=\"_ _0\"></span>kt\u00f3ra <span class=\"_ _9\"></span>odzwierciedla <span class=\"_ _0\"></span>kwot\u0119 wynagrodzenia, <span class=\"_ _1\"></span>kt\u00f3re \u2013<span class=\"ff4\"> zgodnie z ocz<span class=\"_ _1\"></span>ekiwaniem Grupy <span class=\"ff5\">\u2013</span> <span class=\"ff5\">przys\u0142<span class=\"_ _1\"></span>uguj<span class=\"ff4\">e jej w zami<span class=\"_ _1\"></span>an za <span class=\"ff5\">przekazanie prz<span class=\"_ _1\"></span>yrzeczonych d\u00f3br lub <span class=\"_ _1\"></span>us\u0142ug klientowi. <span class=\"_ _1\"></span> <span class=\"ff4\"> </span></span></span></span></span>Przychody z um\u00f3w <span class=\"_ _1\"></span>z klientami ujmo<span class=\"_ _1\"></span>wane s\u0105 jako kwot<span class=\"_ _1\"></span>y r\u00f3wne cenie tran<span class=\"_ _1\"></span>sakcyjnej, kt\u00f3ra zo<span class=\"_ _1\"></span>sta\u0142a przypisana <span class=\"_ _1\"></span>do danego zobo<span class=\"_ _1\"></span>wi\u0105zani<span class=\"_ _0\"></span>a do wykon<span class=\"_ _1\"></span>ania \u015bwiadczenia. <span class=\"ff4\"> </span>W <span class=\"_ _9\"></span>celu <span class=\"_ _9\"></span>ustalenia <span class=\"_ _0\"></span>ceny <span class=\"_ _9\"></span>transakcyjnej <span class=\"_ _9\"></span><span class=\"ff5\">Grupa <span class=\"_ _0\"></span>uwzgl\u0119dnia <span class=\"_ _9\"></span>warunki <span class=\"_ _0\"></span>umowy <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>stosowane <span class=\"_ _0\"></span>przez <span class=\"_ _9\"></span>ni\u0105 <span class=\"_ _9\"></span>zwyczajowe <span class=\"_ _0\"></span>praktyki <span class=\"_ _9\"></span>handlowe. <span class=\"_ _0\"></span>Cena <span class=\"_ _9\"></span>transakcyjna <span class=\"_ _9\"></span>to <span class=\"_ _0\"></span>kwota </span>wynagrodzenia, <span class=\"_ _9\"></span>kt\u00f3re <span class=\"_ _9\"></span>\u2013<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span>zgodnie <span class=\"_ _b\"></span>z <span class=\"_ _9\"></span>oczekiwaniem <span class=\"_ _9\"></span>G<span class=\"_ _0\"></span>rupy <span class=\"_ _9\"></span></span>\u2013<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>b\u0119dzie <span class=\"_ _b\"> </span>jej <span class=\"_ _9\"></span>przys\u0142ugiwa\u0107 <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>zamian <span class=\"_ _b\"></span>za <span class=\"_ _9\"></span>przekazanie <span class=\"_ _9\"></span>przyrzeczonych <span class=\"_ _b\"></span>d\u00f3br <span class=\"_ _9\"></span>lub <span class=\"_ _b\"></span>us\u0142ug <span class=\"_ _9\"></span>na <span class=\"_ _b\"></span>r<span class=\"_ _0\"></span><span class=\"ff4\">zecz <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>lienta<span class=\"_ _1\"></span>, </span>z <span class=\"ff5\">wy\u0142\u0105czeniem <span class=\"_ _0\"></span>kwot <span class=\"_ _0\"></span>pobranych <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>imieniu <span class=\"_ _0\"></span>os\u00f3b <span class=\"_ _0\"></span>trzecich <span class=\"_ _0\"></span>(na <span class=\"_ _9\"></span>przyk\u0142a<span class=\"_ _1\"></span>d <span class=\"_ _0\"></span>niekt\u00f3rych <span class=\"_ _0\"></span>podatk\u00f3w <span class=\"_ _0\"></span>od <span class=\"_ _0\"></span>sprzeda\u017cy). <span class=\"_ _0\"></span>Wynagrodzenie <span class=\"_ _0\"></span>okre\u015blone <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>umowie <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>kli<span class=\"_ _1\"></span>entem <span class=\"_ _0\"></span>mo\u017ce </span>obejmowa\u0107 kwot<span class=\"_ _1\"></span>y sta\u0142e, kwoty zmie<span class=\"_ _1\"></span>nne lub oba te<span class=\"ff4\"> rodzaje kwot. <span class=\"_ _1\"></span> </span>Niekt\u00f3re <span class=\"_ _5\"></span>umowy <span class=\"_ _1\"></span>z <span class=\"_ _5\"></span>kontrahentami <span class=\"_ _5\"></span>G<span class=\"_ _0\"></span>rupy <span class=\"_ _5\"></span>zawieraj\u0105 <span class=\"_ _5\"></span>zapisy <span class=\"_ _5\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>korekta<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>jako\u015b<span class=\"_ _1\"></span>ciowych <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>tanowi<span class=\"_ _1\"></span>\u0105cych <span class=\"_ _5\"></span>podstaw\u0119 <span class=\"_ _1\"></span>do <span class=\"_ _5\"></span>wyliczenia <span class=\"_ _5\"></span>ostatecznej <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>eny <span class=\"_ _5\"></span>sprzeda\u017cy, <span class=\"_ _5\"></span>czy<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _1\"></span>pewnych </span>formach pre<span class=\"_ _1\"></span>miowania <span class=\"_ _1\"></span>klienta. J<span class=\"_ _1\"></span>e\u017celi jest <span class=\"_ _1\"></span>wysoce <span class=\"_ _1\"></span>prawdopodo<span class=\"_ _1\"></span>bne, \u017ce <span class=\"_ _1\"></span>nie <span class=\"_ _1\"></span>nast\u0105pi od<span class=\"_ _1\"></span>wr\u00f3cenie <span class=\"_ _1\"></span>znacz\u0105cej c<span class=\"_ _1\"></span>z\u0119\u015bci sku<span class=\"_ _1\"></span>mulowanych <span class=\"_ _1\"></span>przychod\u00f3w<span class=\"ff4\"> w </span>przysz\u0142o\u015bci, <span class=\"_ _1\"></span>w t<span class=\"_ _1\"></span>akich przypadkach, <span class=\"_ _9\"></span>uwzgl\u0119dnia <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span><span class=\"ff4\">kwoty <span class=\"_ _9\"></span>wynagrodzenia <span class=\"_ _9\"></span>zmienn<span class=\"_ _1\"></span>ego <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>cenie <span class=\"_ _9\"></span>transakcyjnej. <span class=\"_ _9\"></span>Ponowna <span class=\"_ _9\"></span>ocena <span class=\"_ _9\"></span>wynagrodze<span class=\"_ _1\"></span>nia <span class=\"_ _9\"></span>zmiennego <span class=\"_ _9\"></span>jest <span class=\"_ _9\"></span>dokonywana <span class=\"_ _9\"></span>na<span class=\"_ _0\"></span> koniec </span>ka\u017cdego okresu spra<span class=\"_ _1\"></span>wozdawczego.<span class=\"ff4\"> </span>W Grupie wyst<span class=\"_ _1\"></span>\u0119puj\u0105 wieloletni<span class=\"_ _1\"></span>e kontrakty r<span class=\"_ _1\"></span>amowe zawieraj\u0105ce bazow<span class=\"_ _1\"></span>e uzgodnieni<span class=\"_ _1\"></span>a ilo\u015bciowe w uj<span class=\"_ _1\"></span>\u0119ciu rocznym <span class=\"_ _1\"></span>oraz opcje il<span class=\"_ _1\"></span>o\u015bciowe. Pr<span class=\"_ _1\"></span>zed rozpocz\u0119<span class=\"_ _1\"></span>ciem danego roku <span class=\"_ _9\"></span>bazo<span class=\"_ _1\"></span>we <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>zgodnienia <span class=\"_ _0\"></span>ilo\u015bciowe <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _9\"></span>weryfikowane <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>dzielone <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>kwarta\u0142y, <span class=\"_ _0\"></span>okre\u015blane <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _9\"></span>r\u00f3wnie\u017c <span class=\"_ _0\"></span>warunki <span class=\"_ _9\"></span>uruchomieni<span class=\"_ _1\"></span>a <span class=\"_ _9\"></span>opcji <span class=\"_ _0\"></span>ilo<span class=\"_ _0\"></span>\u015bciowych. <span class=\"_ _9\"></span>Finalne <span class=\"_ _0\"></span>operatywne<span class=\"_ _1\"></span> uz<span class=\"ff5 ls0\">godnienia <span class=\"_ _0\"></span>ilo\u015bciowe <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>cenowe <span class=\"_ _9\"></span>dokonywane <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>negocjacjac<span class=\"_ _1\"></span>h <span class=\"_ _9\"></span>kwartal<span class=\"_ _1\"></span>nych, <span class=\"_ _9\"></span>st\u0105d <span class=\"_ _0\"></span>Grupa <span class=\"_ _9\"></span>uznaje, <span class=\"_ _0\"></span>\u017c<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>obowi\u0105z<span class=\"_ _1\"></span>ki <span class=\"_ _9\"></span>\u015bwiadczeni<span class=\"_ _1\"></span>a <span class=\"_ _9\"></span>wynikaj\u0105 <span class=\"_ _0\"></span>z<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _0\"></span></span>kontrakt\u00f3w, <span class=\"_ _9\"></span>kt\u00f3re <span class=\"_ _0\"></span>maj\u0105 </span>oczekiwany <span class=\"_ _5\"></span>okres trwania <span class=\"_ _5\"></span>do 1 <span class=\"_ _5\"></span>roku i <span class=\"_ _5\"></span>na tej <span class=\"_ _5\"></span>pods<span class=\"_ _0\"></span>tawie <span class=\"_ _5\"></span>korzysta <span class=\"_ _1\"></span>z w<span class=\"_ _1\"></span>y\u0142\u0105czenia <span class=\"_ _5\"></span>wskazanego <span class=\"_ _1\"></span>w M<span class=\"_ _1\"></span>SSF <span class=\"_ _5\"></span>15<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>n<span class=\"_ _0\"></span>ie <span class=\"_ _1\"></span>ujawniaj\u0105c ce<span class=\"_ _1\"></span>ny tra<span class=\"_ _1\"></span>nsakcyjnej <span class=\"_ _5\"></span>przypisanej d<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>obowi\u0105zk\u00f3w<span class=\"_ _1\"></span> \u015bwiadcze\u0144 niewyp<span class=\"_ _1\"></span>e\u0142nionych w rama<span class=\"_ _1\"></span>ch tych um\u00f3w. <span class=\"ff4\"> </span>Do g\u0142\u00f3wnych kontrakt\u00f3<span class=\"_ _1\"></span>w dotycz\u0105cych sprzeda<span class=\"_ _1\"></span>\u017cy w\u0119gla i koksu (kt\u00f3re <span class=\"_ _1\"></span>stanowi\u0105 w 2023 roku 90,3% \u0142\u0105c<span class=\"_ _1\"></span>znych przychod\u00f3w ze spr<span class=\"_ _1\"></span>zeda\u017cy<span class=\"_ _0\"></span><span class=\"ff4\"> </span>bez uwzgl\u0119dnienia k<span class=\"_ _1\"></span>orekty<span class=\"_ _1\"></span> z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _0\"></span>realizacji <span class=\"_ _0\"></span>transakcji <span class=\"_ _9\"></span>zabezpie<span class=\"_ _1\"></span>czaj\u0105cych <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>91,1% <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>2022) <span class=\"_ _9\"></span>Grupa <span class=\"_ _0\"></span>wykorzystuje <span class=\"_ _9\"></span>mi<span class=\"_ _1\"></span>\u0119dzynarodowe <span class=\"_ _0\"></span>regu\u0142y <span class=\"_ _9\"></span>handl<span class=\"_ _1\"></span>u <span class=\"_ _9\"></span>tzw.<span class=\"ff4\"> INCOTERMS <span class=\"_ _0\"></span>(FCA, <span class=\"_ _0\"></span>DAP, <span class=\"_ _9\"></span>FOB). </span>Moment przeniesie<span class=\"_ _1\"></span>nia kontroli nad <span class=\"_ _1\"></span>przyrzeczonymi dobrami i <span class=\"ff5\">us\u0142ug<span class=\"_ _1\"></span>ami na klienta w<span class=\"_ _1\"></span>skazany jest \u015bci<span class=\"_ _1\"></span>\u015ble w<span class=\"ff4\"> </span>ka\u017cdej regu<span class=\"ff4\">le dostawy, tj.<span class=\"_ _1\"></span>: </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">FCA <span class=\"_ _b\"> </span><span class=\"ff5\">\u2013</span> <span class=\"_ _b\"> </span><span class=\"ff5\">FREE <span class=\"_ _b\"> </span>CARRIER <span class=\"_ _b\"> </span>(dostarczony <span class=\"_ _9\"></span>do <span class=\"_ _8\"> </span>przew<span class=\"_ _1\"></span>o\u017anika): <span class=\"_ _b\"></span>sprzedawca <span class=\"_ _9\"></span>o<span class=\"_ _0\"></span>bowi\u0105zany <span class=\"_ _9\"></span>je<span class=\"_ _0\"></span>st <span class=\"_ _b\"></span>dostarczy\u0107 <span class=\"_ _b\"></span>towar <span class=\"_ _b\"></span>przewo\u017anik<span class=\"_ _1\"></span>owi <span class=\"_ _b\"> </span>lub <span class=\"_ _b\"> </span>innej <span class=\"_ _b\"> </span>osobie <span class=\"_ _b\"> </span>wyznacz<span class=\"_ _0\"></span><span class=\"ff4\">onej <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rzez </span></span></span></span>kupuj\u0105cego <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>swoim <span class=\"_ _9\"></span>ter<span class=\"_ _1\"></span>enie <span class=\"_ _9\"></span>b\u0105d\u017a <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>innym <span class=\"_ _0\"></span>wyznaczonym <span class=\"_ _0\"></span>mie<span class=\"_ _0\"></span>jscu. <span class=\"_ _0\"></span>Ryzyko <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzenoszone <span class=\"_ _0\"></span>jest <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>nabywc\u0119 <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>m<span class=\"_ _1\"></span>omencie <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>a\u0142adowania <span class=\"_ _0\"></span>towaru <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>podstawiony<span class=\"_ _1\"></span> przez niego \u015brodek tr<span class=\"_ _1\"></span>ansportowy.<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">DAP <span class=\"_ _0\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _0\"></span><span class=\"ff5\">DELIVERED AT <span class=\"_ _0\"></span>PLACE <span class=\"_ _0\"></span>(dostarczony do <span class=\"_ _0\"></span>miejsca): <span class=\"_ _0\"></span>sprzedawca obowi\u0105zany je<span class=\"_ _0\"></span>st <span class=\"_ _0\"></span>dostarczy\u0107 <span class=\"_ _0\"></span>towar i <span class=\"_ _0\"></span>pozostawi\u0107 <span class=\"_ _0\"></span>go d<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>dyspozycji kupuj\u0105<span class=\"_ _9\"></span>cego na <span class=\"_ _0\"></span>\u015brodku </span></span></span>transportu, w <span class=\"ff5\">oznac<span class=\"_ _1\"></span>zonym miejscu prz<span class=\"_ _1\"></span>eznaczenia. Ryz<span class=\"_ _1\"></span>yko przenoszon<span class=\"_ _1\"></span>e jest na nabywc\u0119 <span class=\"_ _1\"></span>w momencie dostar<span class=\"_ _1\"></span>czenia towaru d<span class=\"_ _1\"></span>o miejsca przeznac<span class=\"_ _1\"></span>zenia.<span class=\"ff4\"> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">FOB  <span class=\"ff5\">\u2013</span>  <span class=\"ff5\">FR<span class=\"_ _1\"></span>EE  ON <span class=\"_ _8\"> </span>BOARD  (dostarcz<span class=\"_ _1\"></span>ony  na  state<span class=\"_ _1\"></span>k):  sprzedawc<span class=\"_ _1\"></span>a  obowi\u0105zany <span class=\"_ _8\"> </span>jest  dostar<span class=\"_ _1\"></span>czy\u0107  towar <span class=\"_ _8\"> </span>na  pok\u0142ad  statk<span class=\"_ _1\"></span>u  wyznaczo<span class=\"_ _1\"></span>nego  przez  k<span class=\"_ _1\"></span>upuj<span class=\"_ _0\"></span>\u0105cego, </span></span></span>w <span class=\"ff5\">wymienionym <span class=\"_ _1\"></span>z nazwy porcie. <span class=\"_ _1\"></span>Ryzyko przenoszone j<span class=\"_ _1\"></span>est na nabywc\u0119 w <span class=\"_ _1\"></span>momencie umie<span class=\"_ _1\"></span>szczenia towaru <span class=\"_ _1\"></span>na pok\u0142adzie statk<span class=\"_ _1\"></span>u.<span class=\"ff4\"> </span></span>Opieraj\u0105c <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _b\"> </span>n<span class=\"_ _0\"></span>a <span class=\"_ _8\"> </span>waru<span class=\"_ _1\"></span>nkach <span class=\"_ _b\"> </span>d<span class=\"_ _0\"></span>ostawy <span class=\"_ _b\"> </span>obowi\u0105zuj\u0105cych <span class=\"_ _8\"> </span>dla <span class=\"_ _b\"> </span>wi\u0119kszo\u015bci <span class=\"_ _8\"> </span>kontrakt\u00f3w, <span class=\"_ _b\"> </span>Grupa <span class=\"_ _8\"> </span>stwierdzi\u0142a, <span class=\"_ _b\"> </span>\u017ce <span class=\"_ _8\"> </span>moment <span class=\"_ _b\"> </span>przeniesienia <span class=\"_ _8\"> </span>kontr<span class=\"_ _0\"></span>oli <span class=\"_ _8\"> </span>na <span class=\"_ _b\"> </span>klien<span class=\"_ _0\"></span>ta <span class=\"_ _b\"> </span>nast\u0119puje po<span class=\"ls0\"> <span class=\"ff5\">dostarcze<span class=\"_ _1\"></span>niu <span class=\"_ _0\"></span>d\u00f3br <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>klient<span class=\"_ _1\"></span>a <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>przekazaniu <span class=\"_ _0\"></span>ich <span class=\"_ _9\"></span>przewo\u017anikowi <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>jednoczes<span class=\"_ _1\"></span>nym <span class=\"_ _9\"></span>zako<span class=\"_ _1\"></span>\u0144czeniu <span class=\"_ _0\"></span>us\u0142ugi <span class=\"_ _9\"></span>transpo<span class=\"_ _0\"></span>rtu, <span class=\"_ _0\"></span>je\u015bli <span class=\"_ _9\"></span>wyst\u0105pi\u0142a. <span class=\"_ _0\"></span>W\u00f3wczas <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>regu\u0142y <span class=\"_ _0\"></span>nas<span class=\"_ _0\"></span>t\u0119puj<span class=\"_ _1\"></span>e </span></span>fizyczne <span class=\"_ _0\"></span>przekazanie <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>przeniesienie <span class=\"_ _9\"></span>tyt<span class=\"_ _1\"></span>u\u0142u <span class=\"_ _9\"></span>prawneg<span class=\"_ _1\"></span>o <span class=\"_ _9\"></span>do <span class=\"_ _0\"></span>danego <span class=\"_ _9\"></span>sk\u0142adnika <span class=\"_ _0\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>odbiorc<span class=\"_ _1\"></span>y <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>przekazanie <span class=\"_ _9\"></span>odbi<span class=\"_ _1\"></span>orcy <span class=\"_ _9\"></span>istotnych<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>yzyk <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>korzy\u015bci <span class=\"_ _9\"></span>zwi\u0105zanyc<span class=\"_ _5\"></span>h ze<span class=\"ls0\"> <span class=\"ff5\">sprzed<span class=\"_ _1\"></span>anym sk\u0142adnikiem ak<span class=\"_ _0\"></span>tyw\u00f3w. W <span class=\"_ _0\"></span>takich przypad<span class=\"ff4\">kach <span class=\"_ _0\"></span>wszystkie przyrzeczone w <span class=\"_ _0\"></span>umowie dobra <span class=\"_ _0\"></span>i </span>us\u0142ugi (tj. <span class=\"_ _0\"></span>dostawa d<span class=\"_ _0\"></span>obra w <span class=\"_ _0\"></span>postaci w\u0119gla <span class=\"_ _0\"></span>lub k<span class=\"_ _0\"></span>oksu wraz </span></span>z <span class=\"ff5\">dotycz\u0105c\u0105 <span class=\"_ _b\"></span>ich <span class=\"_ _b\"></span>us\u0142ug\u0105 <span class=\"_ _9\"></span>transportu) <span class=\"_ _b\"> </span>traktowane <span class=\"_ _b\"></span>s\u0105 <span class=\"_ _b\"></span>jako <span class=\"_ _b\"></span>jedno <span class=\"_ _b\"></span>zobowi\u0105zanie <span class=\"_ _9\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>wykonania <span class=\"_ _9\"></span>\u015bwiadczenia <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>przych\u00f3d <span class=\"_ _b\"> </span>ujmowany <span class=\"_ _b\"></span>jest <span class=\"_ _b\"></span>jedn<span class=\"_ _0\"></span></span>orazowo <span class=\"_ _b\"></span>w <span class=\"ff5\">okre\u015blonym </span>momencie.<span class=\"_ _1c\"> </span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>KOSZT SPRZEDA<span class=\"_ _1\"></span>NYCH PROD<span class=\"_ _1\"></span>UKT\u00d3W, MATERI<span class=\"_ _1\"></span>A\u0141\u00d3W I TOW<span class=\"_ _1\"></span>AR\u00d3W<span class=\"ffa fs1 fc4\"> </span>Ca\u0142kowity koszt <span class=\"_ _1\"></span>sprzedanych produkt\u00f3<span class=\"_ _1\"></span>w, materia\u0142\u00f3w i tow<span class=\"_ _1\"></span>ar\u00f3w stanowi:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">koszt wyt<span class=\"_ _1\"></span>worzenia <span class=\"_ _1\"></span>sprzedanych <span class=\"_ _1\"></span>produkt\u00f3w <span class=\"_ _1\"></span>poniesiony <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>danym okre<span class=\"_ _1\"></span>sie spraw<span class=\"_ _1\"></span>ozdawczym, <span class=\"_ _1\"></span>skorygowa<span class=\"_ _1\"></span>ny o z<span class=\"_ _1\"></span>mian\u0119 <span class=\"_ _1\"></span>stanu pro<span class=\"_ _1\"></span>dukt\u00f3w <span class=\"_ _1\"></span>oraz <span class=\"ff4\">sko<span class=\"_ _0\"></span>rygowa<span class=\"_ _1\"></span>ny o <span class=\"ff5\">warto\u015b\u0107<span class=\"_ _1\"></span> </span></span></span></span>\u015bwiadcze\u0144 i rzec<span class=\"_ _1\"></span>zowych aktyw\u00f3w tr<span class=\"_ _1\"></span>wa\u0142ych wytworzonych n<span class=\"_ _1\"></span>a potrzeby w\u0142a<span class=\"ff4\">sne (w tym </span>wyr<span class=\"_ _1\"></span>obisk ruchowych i <span class=\"_ _1\"></span>zbrojenia \u015bcian),<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">koszty <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>przeda\u017cy <span class=\"_ _5\"></span>i koszty <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>dministra<span class=\"_ _1\"></span>cyjne <span class=\"_ _1\"></span>poniesione <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>okresie <span class=\"_ _5\"></span>sprawozdawczym, <span class=\"_ _1\"></span>kt\u00f3re <span class=\"_ _5\"></span>s\u0105<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span>ykazywane <span class=\"_ _5\"></span>odr\u0119bnie <span class=\"_ _1\"></span>w s<span class=\"_ _1\"></span>prawozdani<span class=\"_ _1\"></span>u z <span class=\"ff4\">wyniku <span class=\"_ _5\"></span>finansowego <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>innych </span></span></span>ca\u0142kowitych docho<span class=\"_ _1\"></span>d\u00f3w,<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">warto\u015b\u0107 sprzeda<span class=\"_ _1\"></span>nych towar\u00f3w i mat<span class=\"_ _1\"></span>eria\u0142\u00f3w.<span class=\"ff4\"> </span></span></span>Koszty <span class=\"_ _d\"> </span>wytworzenia, <span class=\"_ _d\"> </span>kt\u00f3re <span class=\"_ _d\"> </span>mo\u017cna <span class=\"_ _f\"> </span>bezpo\u015bredni<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>przyporz\u0105dkowa\u0107 <span class=\"_ _d\"> </span>osi\u0105gni\u0119tym <span class=\"_ _d\"> </span>przychodom <span class=\"_ _d\"> </span>przez <span class=\"_ _d\"> </span>Grup\u0119, <span class=\"_ _f\"> </span>wp\u0142yw<span class=\"_ _1\"></span>aj\u0105 <span class=\"_ _d\"> </span>na <span class=\"_ _f\"> </span>wynik <span class=\"_ _d\"> </span>finansowy <span class=\"_ _f\"> </span><span class=\"ff4\">za <span class=\"_ _f\"> </span>ten <span class=\"_ _d\"> </span>okres </span>sprawozdawczy, w <span class=\"_ _1\"></span>kt\u00f3rym przychod<span class=\"_ _1\"></span>y te wyst\u0105pi\u0142y.<span class=\"ff4\"> </span>Koszty <span class=\"_ _0\"></span>wytworzenia, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _9\"></span>mo\u017cna <span class=\"_ _0\"></span>jedynie <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>spos\u00f3b <span class=\"_ _0\"></span>po\u015bredni <span class=\"_ _9\"></span>przyporz\u0105dkowa\u0107 <span class=\"_ _0\"></span>przychodom <span class=\"_ _0\"></span>lub <span class=\"_ _9\"></span>inny<span class=\"_ _1\"></span>m <span class=\"_ _9\"></span>kor<span class=\"_ _1\"></span>zy\u015bciom <span class=\"_ _0\"></span>osi\u0105ganym <span class=\"_ _9\"></span>prze<span class=\"_ _1\"></span>z <span class=\"_ _9\"></span>Grup\u0119, w<span class=\"_ _0\"></span>p\u0142ywaj\u0105 <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>wyni<span class=\"_ _1\"></span>k finansowy <span class=\"_ _1\"></span>Grupy <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>cz\u0119\u015bci, <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>kt\u00f3rej <span class=\"_ _1\"></span>dotycz\u0105 <span class=\"_ _1\"></span>danego <span class=\"_ _5\"></span>o<span class=\"_ _0\"></span>kresu <span class=\"_ _1\"></span>sprawoz<span class=\"_ _1\"></span>dawczego, <span class=\"_ _1\"></span>zapewni<span class=\"_ _1\"></span>aj\u0105c <span class=\"_ _1\"></span>ich w<span class=\"_ _1\"></span>sp\u00f3\u0142mierno\u015b\u0107 <span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>przyc<span class=\"_ _1\"></span>hod\u00f3w <span class=\"_ _1\"></span>lub <span class=\"_ _1\"></span>inn<span class=\"_ _0\"></span>ych k<span class=\"_ _1\"></span>orzy\u015bci <span class=\"_ _1\"></span>ekonomiczn<span class=\"_ _1\"></span>ych.<span class=\"_ _1c\"> </span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>ZYSK NA AK<span class=\"_ _1\"></span>CJ\u0118<span class=\"ffa\"> </span>Jednostka dominuj\u0105ca nie<span class=\"_ _0\"></span> posiada <span class=\"_ _0\"></span>instrument\u00f3w powoduj\u0105cych rozwodnienie potencjalnych akcji <span class=\"_ _9\"></span>zwyk\u0142ych. W zwi\u0105zku <span class=\"_ _0\"></span>z<span class=\"ff4\"> </span>powy\u017cszym <span class=\"_ _0\"></span>rozwodni<span class=\"_ _1\"></span>ony <span class=\"_ _0\"></span>zysk na <span class=\"_ _0\"></span>akcj\u0119 r\u00f3wny <span class=\"_ _9\"></span>jest <span class=\"_ _0\"></span>podstawowemu <span class=\"_ _0\"></span>zyskowi <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>akcj\u0119 <span class=\"_ _0\"></span>J<span class=\"_ _0\"></span>ednostki <span class=\"_ _0\"></span>dominuj\u0105cej <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>oblicza <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _0\"></span>jako <span class=\"_ _9\"></span>iloraz <span class=\"_ _0\"></span>zysku <span class=\"_ _9\"></span>przypadaj\u0105ceg<span class=\"_ _1\"></span>o <span class=\"_ _9\"></span>na<span class=\"ff4\"> </span>akcjonariuszy <span class=\"_ _0\"></span>Jednostki <span class=\"_ _9\"></span>dominuj\u0105cej <span class=\"_ _0\"></span>oraz \u015bredniej wa\u017conej li<span class=\"_ _1\"></span>czby akcji zwyk\u0142y<span class=\"_ _1\"></span>ch w ci\u0105<span class=\"ff4\">gu roku.<span class=\"_ _1c\"> </span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>PODATEK DOC<span class=\"_ _1\"></span>HODOWY <span class=\"fs1\"> </span>Na <span class=\"_ _b\"> </span>obowi\u0105zkowe <span class=\"_ _9\"></span>obci\u0105\u017cenia <span class=\"_ _b\"></span>wyniku <span class=\"_ _b\"></span>przed <span class=\"_ _9\"></span>opodatkowaniem <span class=\"_ _9\"></span>sk\u0142adaj\u0105 <span class=\"_ _b\"> </span>si\u0119: <span class=\"_ _b\"></span>podatek <span class=\"_ _b\"></span>bie\u017c\u0105cy, <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>orekta <span class=\"_ _9\"></span>podatku <span class=\"_ _b\"> </span>za <span class=\"_ _b\"> </span>rok <span class=\"_ _b\"> </span>ubieg\u0142y, <span class=\"_ _b\"></span>podatek <span class=\"_ _8\"> </span><span class=\"ff4\">odroczony <span class=\"_ _9\"></span>oraz </span>sk\u0142adka solidarno\u015bciowa pr<span class=\"_ _1\"></span>zekazana w<span class=\"ff4\"> 2023 ro<span class=\"_ _1\"></span>ku. </span>Bie\u017c\u0105ce  ob<span class=\"_ _1\"></span>ci\u0105\u017cenie  z <span class=\"_ _8\"> </span>tytu\u0142u <span class=\"_ _8\"> </span>podatku  do<span class=\"_ _1\"></span>chodowego<span class=\"ff4\">  j<span class=\"ff5\">est <span class=\"_ _8\"> </span>obliczane  na <span class=\"_ _8\"> </span>podstawie <span class=\"_ _8\"> </span>obowi\u0105zuj\u0105cych <span class=\"_ _8\"> </span>przepis\u00f3w  podatk<span class=\"_ _1\"></span>owych  i <span class=\"_ _8\"> </span>naliczane <span class=\"_ _8\"> </span>jest  od  do<span class=\"_ _1\"></span>chodu </span></span>do<span class=\"ls0\"> <span class=\"ff5\">opodatko<span class=\"_ _1\"></span>wania za <span class=\"_ _9\"></span>da<span class=\"_ _1\"></span>ny <span class=\"_ _0\"></span>okres <span class=\"_ _0\"></span>oraz u<span class=\"_ _0\"></span>jmowa<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>jako <span class=\"_ _0\"></span>zobowi\u0105zanie do <span class=\"_ _0\"></span>zap\u0142aty. W <span class=\"_ _9\"></span>sytu<span class=\"_ _1\"></span>acji, g<span class=\"_ _0\"></span>dy wa<span class=\"_ _0\"></span>rto\u015b\u0107 zap\u0142aconych z<span class=\"_ _0\"></span>aliczek miesi\u0119cz<span class=\"_ _0\"></span>nych <span class=\"_ _0\"></span>przekracza warto\u015b\u0107 </span></span>podatku nale<span class=\"ff5\">\u017cnego w<span class=\"_ _1\"></span>\u00f3wczas powstaj<span class=\"_ _1\"></span>e nale\u017cno\u015b\u0107, kt\u00f3r<span class=\"_ _1\"></span>a zostanie zwr\u00f3<span class=\"_ _1\"></span>cona przez Urz\u0105<span class=\"_ _1\"></span>d Skarbowy po<span class=\"ff4\"> </span>z\u0142o\u017ceniu deklara<span class=\"_ _1\"></span>cji rocznej CIT<span class=\"ff4\">-<span class=\"ls5\">8.<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span></span>Zobowi\u0105zania  i  aktywa  z  tyt<span class=\"_ _1\"></span>u\u0142u  odroczone<span class=\"_ _1\"></span>go  podatku  dochodowe<span class=\"_ _1\"></span>go<span class=\"_ _0\"></span><span class=\"ff4\">  <span class=\"ff5\">tworzone  s\u0105  od  r\u00f3\u017cnic  prz<span class=\"_ _1\"></span>ej\u015bciowych  pomi\u0119dzy  warto<span class=\"_ _1\"></span>\u015bci\u0105  podatkow\u0105  aktyw\u00f3<span class=\"_ _1\"></span>w </span></span>i z<span class=\"ff5\">obowi\u0105za\u0144, <span class=\"_ _0\"></span>a</span> <span class=\"ff5\">ich <span class=\"_ _9\"></span>warto\u015bci\u0105 <span class=\"_ _0\"></span>ks<span class=\"_ _0\"></span>i\u0119gow\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>skonsolidow<span class=\"_ _1\"></span>anym <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>prawozdani<span class=\"_ _1\"></span>u <span class=\"_ _9\"></span>finans<span class=\"_ _1\"></span>owym, <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>wyj\u0105tkiem <span class=\"_ _0\"></span>r\u00f3\u017cnic <span class=\"_ _9\"></span>przej\u015bciow<span class=\"_ _1\"></span>ych <span class=\"_ _9\"></span>wynikaj\u0105cych <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>pocz\u0105tkowego <span class=\"_ _0\"></span>uj\u0119cia </span>sk\u0142adnika aktyw\u00f3w <span class=\"_ _0\"></span>czy zobowi\u0105za\u0144 <span class=\"_ _0\"></span>w tran<span class=\"_ _0\"></span>sakcji innej <span class=\"_ _0\"></span>ni\u017c <span class=\"_ _0\"></span>po\u0142\u0105czenie jednostek gospodarczych, <span class=\"_ _0\"></span>kt\u00f3ra w <span class=\"_ _0\"></span>momencie <span class=\"_ _9\"></span>powstani<span class=\"_ _1\"></span>a nie<span class=\"_ _0\"></span> wp\u0142ywa <span class=\"_ _0\"></span>ani n<span class=\"_ _0\"></span>a wynik <span class=\"_ _0\"></span>finansowy ani <span class=\"_ _b\"> </span>na<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>wynik <span class=\"_ _8\"> </span>podatk<span class=\"_ _1\"></span>owy <span class=\"_ _8\"> </span><span class=\"ff5\">i <span class=\"_ _b\"></span>nie <span class=\"_ _b\"> </span>powoduje <span class=\"_ _8\"> </span>powstani<span class=\"_ _1\"></span>a <span class=\"_ _8\"> </span>ta<span class=\"_ _1\"></span>kich <span class=\"_ _b\"> </span>samych <span class=\"_ _8\"> </span>dodatni<span class=\"_ _1\"></span>ch <span class=\"_ _8\"> </span>i <span class=\"_ _b\"></span>ujemnych <span class=\"_ _b\"> </span>r\u00f3\u017cnic <span class=\"_ _8\"> </span>pr<span class=\"_ _1\"></span>zej\u015bciowych.<span class=\"_ _0\"></span><span class=\"ff4\"> </span>Grupa <span class=\"_ _b\"> </span>ujmuje <span class=\"_ _b\"> </span>zobowi\u0105zania <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>tytu\u0142u <span class=\"_ _b\"> </span>podatku </span>odroczonego <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>zak<span class=\"_ _0\"></span>resie <span class=\"_ _0\"></span>r\u00f3\u017cnic <span class=\"_ _0\"></span>przej\u015bciowych <span class=\"_ _0\"></span>zwi\u0105zanych <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>prawami<span class=\"ff4\"> <span class=\"_ _0\"></span></span>d<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>u\u017cytkowania <span class=\"_ _0\"></span>sk<span class=\"_ _0\"></span>\u0142adni<span class=\"_ _1\"></span>ka <span class=\"_ _9\"></span>aktyw<span class=\"_ _1\"></span>\u00f3w <span class=\"_ _0\"></span>oraz <span class=\"_ _9\"></span>aktyw<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _9\"></span>podatk<span class=\"_ _1\"></span>u <span class=\"_ _0\"></span>odroczonego <span class=\"_ _9\"></span>w z<span class=\"_ _0\"></span>akresie<span class=\"_ _1\"></span> r\u00f3\u017cnic przej\u015bciowyc<span class=\"_ _1\"></span>h zwi\u0105zanych ze z<span class=\"_ _1\"></span>obowi\u0105zaniami z tyt<span class=\"_ _1\"></span>u\u0142u leasingu<span class=\"ff4\">. </span>Odroczony podatek dochodowy ustala si\u0119 przy zastosowaniu stawek podatkowych, kt\u00f3re zgodnie z<span class=\"_ _0\"></span><span class=\"ff4\"> oczekiwa</span>niami b\u0119d\u0105 obowi\u0105<span class=\"_ _1\"></span>zywa\u0107 w<span class=\"_ _0\"></span><span class=\"ff4\"> mome<span class=\"_ _1\"></span>ncie, gdy <span class=\"ff5\">warto\u015bci </span></span>ksi\u0119gowe <span class=\"_ _5\"></span>aktyw\u00f3w <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>zobowi\u0105za\u0144 <span class=\"_ _5\"></span>zostan\u0105 <span class=\"_ _1\"></span>zrealizowane, <span class=\"_ _5\"></span>przyjmuj\u0105c <span class=\"_ _5\"></span>za p<span class=\"_ _1\"></span>odstaw\u0119 <span class=\"_ _5\"></span>przepisy <span class=\"_ _1\"></span>podatko<span class=\"_ _1\"></span>we, <span class=\"_ _5\"></span>kt\u00f3<span class=\"_ _0\"></span>re <span class=\"_ _5\"></span>obowi\u0105zywa\u0142y <span class=\"_ _5\"></span>na <span class=\"_ _1\"></span>dzie\u0144 <span class=\"_ _5\"></span>ko<span class=\"_ _9\"></span>\u0144cz\u0105cy <span class=\"_ _5\"></span>okres <span class=\"_ _5\"></span>sp<span class=\"_ _0\"></span>rawozd<span class=\"_ _1\"></span>awczy.<span class=\"ff4\"> </span>Grupa <span class=\"_ _9\"></span>rozpoznaje <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>k\u0142adnik <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>z <span class=\"_ _b\"> </span>tytu\u0142u <span class=\"_ _b\"></span>odroczo<span class=\"_ _1\"></span>nego <span class=\"_ _b\"> </span>podatku <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>ochodoweg<span class=\"_ _1\"></span>o <span class=\"_ _9\"></span>od <span class=\"_ _b\"> </span>straty <span class=\"_ _b\"></span>podatkowej, <span class=\"_ _9\"></span>je\u017celi <span class=\"_ _9\"></span>jes<span class=\"_ _0\"></span>t <span class=\"_ _9\"></span>prawdopodobne, <span class=\"_ _9\"></span>\u017ce <span class=\"_ _b\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>przysz\u0142o<span class=\"_ _1\"></span>\u015bci <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>ostanie osi\u0105gni\u0119ty <span class=\"_ _b\"></span>doch\u00f3d <span class=\"_ _b\"></span>do <span class=\"_ _b\"> </span>opodatkowania <span class=\"_ _b\"></span>pozwalaj<span class=\"_ _1\"></span>\u0105cy <span class=\"_ _b\"></span>na <span class=\"_ _8\"> </span>je<span class=\"_ _1\"></span>go <span class=\"_ _b\"> </span>wykorzystanie. <span class=\"_ _b\"></span>Kwota <span class=\"_ _b\"></span>aktywa <span class=\"_ _b\"></span>z <span class=\"_ _b\"> </span>tytu\u0142u <span class=\"_ _b\"> </span>odroczonego <span class=\"_ _b\"></span>podatku <span class=\"_ _b\"> </span>dochodowego <span class=\"_ _b\"></span>z<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _8\"> </span></span>tytu\u0142u <span class=\"_ _b\"></span>innych <span class=\"_ _b\"></span>r\u00f3\u017cnic przej\u015bciowych s\u0105 anali<span class=\"_ _1\"></span>zowane pod <span class=\"_ _1\"></span>k\u0105tem mo\u017cliwo\u015bci ic<span class=\"_ _1\"></span>h odzyskania na p<span class=\"_ _1\"></span>odstawie istnieni<span class=\"_ _1\"></span>a przysz\u0142ego do<span class=\"_ _1\"></span>chodu do opodatko<span class=\"_ _1\"></span>wania.<span class=\"ff4\"> </span>Aktywa <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>zobowi\u0105zania z <span class=\"_ _5\"></span>tytu\u0142u o<span class=\"_ _1\"></span>droczone<span class=\"_ _1\"></span>go <span class=\"_ _1\"></span>podatku <span class=\"_ _1\"></span>dochodo<span class=\"_ _1\"></span>wego t<span class=\"_ _1\"></span>raktowane <span class=\"_ _5\"></span>s\u0105 <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>ca\u0142o\u015bci <span class=\"_ _5\"></span>jako pozy<span class=\"_ _1\"></span>cje <span class=\"_ _1\"></span>d\u0142ugotermino<span class=\"_ _1\"></span>we i <span class=\"_ _5\"></span>nie <span class=\"_ _1\"></span>podlega<span class=\"_ _0\"></span>j\u0105 <span class=\"_ _1\"></span>dyskont<span class=\"_ _1\"></span>owaniu.<span class=\"ff4\"> <span class=\"_ _1\"></span><span class=\"ff5\">Podlegaj<span class=\"_ _1\"></span>\u0105 </span></span>one <span class=\"_ _1\"></span>kompensa<span class=\"_ _1\"></span>cie <span class=\"_ _1\"></span>na <span class=\"_ _5\"></span>poziomie spra<span class=\"_ _1\"></span>wozda\u0144 <span class=\"_ _5\"></span>jednostkowych <span class=\"_ _1\"></span>sp\u00f3\u0142ek <span class=\"_ _5\"></span>z Gru<span class=\"_ _1\"></span>py, <span class=\"_ _1\"></span>je\u017celi <span class=\"_ _5\"></span>istnieje<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>mo\u017cliwy d<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>wyegzekw<span class=\"_ _1\"></span>owania <span class=\"_ _5\"></span>ty<span class=\"_ _0\"></span>tu\u0142 <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rawny <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span><span class=\"ff4\">o prze<span class=\"_ _1\"></span>prowadzenia <span class=\"_ _5\"></span>kompensat </span>ujmowanych kwot. W <span class=\"_ _9\"></span>zwi\u0105z<span class=\"_ _1\"></span>ku <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>j\u015bciem <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>\u017cyc<span class=\"_ _0\"></span>ie <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>dniu <span class=\"_ _0\"></span>19 <span class=\"_ _9\"></span>wrze\u015bnia <span class=\"_ _0\"></span>2023 <span class=\"_ _9\"></span>ro<span class=\"_ _1\"></span>ku <span class=\"_ _9\"></span>ustaw<span class=\"_ _1\"></span>y <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>dnia <span class=\"_ _9\"></span>16 <span class=\"_ _0\"></span>sierpn<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>mianie <span class=\"_ _0\"></span>ustawy <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>szczeg\u00f3lnych <span class=\"_ _0\"></span>rozwi\u0105zaniach <span class=\"_ _0\"></span>s\u0142u\u017c\u0105cych ochronie <span class=\"_ _0\"></span>odbiorc\u00f3w <span class=\"_ _0\"></span>energii <span class=\"_ _9\"></span>elektryc<span class=\"_ _1\"></span>znej <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>2023 <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>zwi\u0105zku <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sytuacj\u0105 <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>rynku <span class=\"_ _0\"></span>energii <span class=\"_ _0\"></span>elektrycznej <span class=\"_ _9\"></span>oraz <span class=\"_ _0\"></span>niekt\u00f3rych <span class=\"_ _0\"></span>innych<span class=\"_ _9\"></span><span class=\"ff4\"> </span>u<span class=\"_ _0\"></span>staw <span class=\"_ _0\"></span>(\u201eUstawa <span class=\"_ _0\"></span>nowelizuj\u0105ca\u201d),<span class=\"_ _1\"></span> kt\u00f3ra zno<span class=\"_ _1\"></span>welizowa\u0142a m.<span class=\"_ _1\"></span>in. ustaw<span class=\"_ _1\"></span>\u0119 z dnia <span class=\"_ _5\"></span>27 pa\u017adziernika <span class=\"_ _1\"></span>2022 r<span class=\"_ _1\"></span>oku o <span class=\"_ _1\"></span>\u015brodkach <span class=\"_ _1\"></span>nadzwyczajnych <span class=\"_ _1\"></span>maj\u0105cy<span class=\"_ _1\"></span>ch na <span class=\"_ _1\"></span>celu o<span class=\"_ _1\"></span>graniczenie <span class=\"_ _1\"></span>wysoko\u015bci <span class=\"_ _1\"></span>cen ener<span class=\"_ _1\"></span>gii elekt<span class=\"ff4\">rycznej </span>oraz <span class=\"_ _0\"></span>wsparciu <span class=\"_ _0\"></span>niekt\u00f3rych <span class=\"_ _0\"></span>odbiorc\u00f3w <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>2023 <span class=\"_ _9\"></span>roku (\u201eUstawa\u201d), <span class=\"_ _0\"></span>JSW <span class=\"_ _0\"></span>jako <span class=\"_ _9\"></span>\u201eprze<span class=\"_ _1\"></span>dsi\u0119biorca <span class=\"_ _0\"></span>obowi\u0105zany\u201d, <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>uwagi <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>fakt prowadzeni<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzez <span class=\"_ _0\"></span>Jednostk\u0119 <span class=\"_ _0\"></span>dominuj\u0105c<span class=\"_ _1\"></span>\u0105 dzia\u0142alno\u015bci po<span class=\"_ _0\"></span>legaj\u0105c<span class=\"_ _1\"></span>ej <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>eksploatacji <span class=\"_ _0\"></span>z\u0142\u00f3\u017c w\u0119gla <span class=\"_ _0\"></span>kamiennego <span class=\"_ _0\"></span>(na <span class=\"_ _0\"></span>podstawie koncesji, <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>kt<span class=\"_ _1\"></span>\u00f3rej <span class=\"_ _0\"></span>mowa <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> art. 21 <span class=\"_ _0\"></span>ust. <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>pkt <span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>ustawy <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>dnia <span class=\"_ _0\"></span>9 <span class=\"_ _0\"></span>czerwca <span class=\"_ _0\"></span>2011 <span class=\"_ _0\"></span>roku </span>Prawo <span class=\"_ _0\"></span>geologiczne <span class=\"_ _9\"></span>i <span class=\"ff5\">g\u00f3rnicz<span class=\"_ _1\"></span>e), <span class=\"_ _9\"></span>zost<span class=\"_ _1\"></span>a\u0142a <span class=\"_ _0\"></span>zobowi\u0105zana <span class=\"_ _9\"></span>do <span class=\"_ _0\"></span>odprowadzenia <span class=\"_ _0\"></span><span class=\"ffa\">s<span class=\"_ _0\"></span><span class=\"ff9\">k\u0142adki <span class=\"_ _0\"></span>solidarno\u015bciowej</span></span>. <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>uzna<span class=\"_ _0\"></span>\u0142a, <span class=\"_ _0\"></span>\u017ce <span class=\"_ _9\"></span>sk\u0142ad<span class=\"_ _1\"></span>ka <span class=\"_ _0\"></span>solidarno\u015bciowa <span class=\"_ _9\"></span>st<span class=\"_ _1\"></span>anowi <span class=\"_ _0\"></span>podatek </span>dochodowy (os\u0105d <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>tym <span class=\"_ _0\"></span>zakresie p<span class=\"_ _0\"></span>rzedstawi<span class=\"_ _1\"></span>ono <span class=\"_ _0\"></span>poni\u017cej) i <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rezentuje obci\u0105\u017cenia z <span class=\"_ _0\"></span>tego <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>w s<span class=\"_ _0\"></span>konsolidowanym sprawozdaniu z <span class=\"_ _9\"></span><span class=\"ff4\">wyniku <span class=\"_ _0\"></span>finansowego <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>innych </span>ca\u0142kowitych docho<span class=\"_ _1\"></span>d\u00f3w w pozycji \u201ep<span class=\"_ _1\"></span>odatek dochodowy\u201d. <span class=\"ff4\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Realizowalno\u015b\u0107 a<span class=\"_ _1\"></span>ktywa z tytu\u0142u p<span class=\"_ _1\"></span>odatku odroczone<span class=\"_ _1\"></span>go<span class=\"ffa\"> </span>Grupa ocenia na ka\u017c<span class=\"_ _1\"></span>dy dzie\u0144 ko\u0144cz\u0105cy o<span class=\"_ _1\"></span>kres sprawozdawcz<span class=\"_ _1\"></span>y realizowalno\u015b\u0107 a<span class=\"_ _1\"></span>ktywa z tytu\u0142u odrocz<span class=\"_ _1\"></span>onego podatku do<span class=\"_ _1\"></span>chodowego oraz weryfikuje nieuj\u0119te aktyw<span class=\"_ _1\"></span>a z tytu\u0142u <span class=\"ff4\">odroczonego <span class=\"_ _1\"></span>podatku dochod<span class=\"_ _1\"></span>owego. </span>W <span class=\"_ _9\"></span>oparciu <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>sporz\u0105dzone <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rogn<span class=\"_ _1\"></span>ozy <span class=\"_ _9\"></span>dla <span class=\"_ _0\"></span>sp\u00f3\u0142ek <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>Grupy <span class=\"_ _0\"></span>przewiduj\u0105ce <span class=\"_ _0\"></span>uzyskanie <span class=\"_ _9\"></span>dochod\u00f3w <span class=\"_ _0\"></span>podatkowych <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>latach <span class=\"_ _0\"></span>nast\u0119pnych <span class=\"_ _9\"></span>uznano, <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>\u017c<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ie <span class=\"_ _0\"></span>wyst\u0119puje <span class=\"_ _9\"></span>ryzyko niezrealizowania a<span class=\"_ _1\"></span>ktywa z tytu\u0142u po<span class=\"_ _1\"></span>datku odroczon<span class=\"_ _1\"></span>ego rozpoznanego w <span class=\"_ _1\"></span>niniejs<span class=\"ff4\">zym skonsolidowanym <span class=\"_ _1\"></span>sprawozdaniu fin<span class=\"_ _1\"></span>ansowym. </span>Na dzie\u0144 31 grudnia <span class=\"_ _1\"></span>2023 roku g\u0142\u00f3wn\u0105 <span class=\"_ _1\"></span>pozycj\u0105 aktywa z t<span class=\"_ _1\"></span>ytu\u0142u podatku odrocz<span class=\"_ _1\"></span>onego od straty pod<span class=\"_ _1\"></span>atkowej jest aktywo w J<span class=\"_ _1\"></span>SW KOKS <span class=\"_ _0\"></span>w wysoko\u015bci 1<span class=\"_ _1\"></span>34,2 mln PLN<span class=\"_ _1\"></span>. JSW <span class=\"_ _9\"></span>KOKS <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>projekcj\u0119 <span class=\"_ _9\"></span>d\u0142ugotermin<span class=\"_ _1\"></span>owego <span class=\"_ _9\"></span>modelu <span class=\"_ _9\"></span>fina<span class=\"ff4\">nsowego <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>lata <span class=\"_ _9\"></span>2024 <span class=\"_ _9\"></span></span>\u2013<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>2030 <span class=\"_ _9\"></span>sporz\u0105dzi\u0142a <span class=\"_ _9\"></span>anali<span class=\"_ _1\"></span>z\u0119 <span class=\"_ _9\"></span>rozliczalno\u015bci <span class=\"_ _9\"></span>straty <span class=\"_ _9\"></span>podatkowej <span class=\"_ _9\"></span>powsta\u0142ej<span class=\"_ _1\"></span> w 2023 <span class=\"ff5\">roku. <span class=\"_ _b\"></span>Z <span class=\"_ _b\"> </span>prognoz <span class=\"_ _b\"> </span>wynika, <span class=\"_ _b\"> </span>\u017ce <span class=\"_ _8\"> </span>w <span class=\"_ _b\"></span>latach <span class=\"_ _b\"></span>nast\u0119pnych <span class=\"_ _b\"></span>JSW <span class=\"_ _b\"> </span>KOKS <span class=\"_ _b\"> </span>nie <span class=\"_ _b\"> </span>os<span class=\"_ _0\"></span>i\u0105gni<span class=\"_ _1\"></span>e <span class=\"_ _b\"> </span>zysku <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>odatkowego, <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>t\u00f3ry <span class=\"_ _b\"></span>pozwoli\u0142by <span class=\"_ _b\"></span>rozliczy\u0107 <span class=\"_ _b\"></span>w <span class=\"_ _b\"> </span>ca\u0142o\u015bci  aktywa <span class=\"_ _b\"></span>z <span class=\"_ _b\"> </span>tytu\u0142u </span>odroczonego <span class=\"_ _5\"></span>podat<span class=\"ff5\">ku <span class=\"_ _5\"></span>dochodowego <span class=\"_ _5\"></span>od<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>straty <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>odatkowej, <span class=\"_ _5\"></span>w <span class=\"_ _5\"></span>zw<span class=\"_ _0\"></span>i\u0105zku <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>tym <span class=\"_ _5\"></span>zaktualizowano <span class=\"_ _5\"></span>warto\u015b\u0107 <span class=\"_ _5\"></span>aktywa <span class=\"_ _1\"></span>poprzez <span class=\"_ _5\"></span>utworzenie <span class=\"_ _5\"></span>odpisu <span class=\"_ _5\"></span>aktualizuj\u0105cego w <span class=\"_ _5\"></span>wysoko\u015bci </span>11,3 mln <span class=\"ff5\">PLN, co z<span class=\"_ _1\"></span>osta\u0142o przedstawio<span class=\"_ _1\"></span>ne w poni\u017cszych N<span class=\"_ _1\"></span>otach.<span class=\"ff4\"> </span></span>Sk\u0142adka solidarno<span class=\"_ _1\"></span>\u015bciowa<span class=\"ffa\"> </span>Z <span class=\"_ _9\"></span>uwagi <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>fakt, <span class=\"_ _0\"></span>i\u017c <span class=\"_ _9\"></span>JSW <span class=\"_ _0\"></span>eksploatuje<span class=\"ff4\"> <span class=\"_ _9\"></span></span>z\u0142o\u017ca <span class=\"_ _0\"></span>w\u0119gla <span class=\"_ _0\"></span>kamiennego <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>podstawie <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>oncesji <span class=\"_ _0\"></span>uzyskanej <span class=\"_ _0\"></span>przed <span class=\"_ _9\"></span>dniem <span class=\"_ _0\"></span>1 <span class=\"_ _9\"></span>stycznia <span class=\"_ _0\"></span>2022 <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>oku <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>raz <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>uwagi <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>to, <span class=\"_ _9\"></span>i\u017c <span class=\"_ _0\"></span>suma dochod\u00f3w podatkow<span class=\"_ _1\"></span>ych Jednostki domi<span class=\"_ _1\"></span>nuj\u0105cej osi\u0105gni\u0119t<span class=\"_ _1\"></span>ych w latach 2018 <span class=\"ff4\">- </span>2021 jest mniej<span class=\"_ _1\"></span>sza ni\u017c zero, JSW <span class=\"_ _1\"></span>dokona\u0142a wyli<span class=\"_ _1\"></span>czenia kwoty sk\u0142ad<span class=\"_ _1\"></span>ki s<span class=\"_ _0\"></span>olidarno\u015b<span class=\"_ _1\"></span>ciowej w oparciu <span class=\"_ _1\"></span>o wz\u00f3r <span class=\"_ _1\"></span>okre\u015blony w <span class=\"_ _1\"></span>art. <span class=\"_ _1\"></span>29c ust. <span class=\"_ _1\"></span>1 pkt 2 <span class=\"_ _1\"></span>Ustawy, <span class=\"_ _1\"></span>przyjmuj\u0105c <span class=\"_ _1\"></span>jako podstaw<span class=\"_ _1\"></span>\u0119 do w<span class=\"_ _1\"></span>yliczenia <span class=\"_ _1\"></span>sk\u0142adki doch\u00f3d <span class=\"_ _1\"></span>podatkowy<span class=\"_ _1\"></span> os<span class=\"_ _0\"></span>i\u0105gni\u0119ty w <span class=\"_ _1\"></span>roku po<span class=\"_ _1\"></span>datkowym 20<span class=\"_ _1\"></span>22 z <span class=\"ff5\">innych \u017ar\u00f3de\u0142 przychod\u00f3w ni<span class=\"_ _1\"></span>\u017c z zysk\u00f3w kapita\u0142owych w rozumi<span class=\"_ _1\"></span>eniu art. 7 ust. 1<span class=\"ff4\">-<span class=\"ls5\">3 </span></span>ustawy z dnia 15 lutego 1992 roku o podatku dochod<span class=\"_ _1\"></span>owym od os\u00f3b prawnych.<span class=\"_ _1\"></span> </span>Kwota <span class=\"_ _8\"> </span>sk\u0142adki <span class=\"_ _8\"> </span>solidarno\u015bci<span class=\"_ _1\"></span>owej <span class=\"_ _8\"> </span>zaraportowanej <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>S<span class=\"_ _0\"></span>prawozdani<span class=\"_ _1\"></span>u <span class=\"_ _8\"> </span>dotycz\u0105cym <span class=\"_ _8\"> </span>sk\u0142adki <span class=\"_ _8\"> </span>solidarn<span class=\"_ _1\"></span>o\u015bciowej <span class=\"_ _8\"> </span>(\u201eSprawozdanie\u201d) <span class=\"_ _b\"> </span>z  dnia <span class=\"_ _b\"> </span>1<span class=\"_ _0\"></span>7 <span class=\"_ _8\"> </span>p<span class=\"_ _0\"></span>a\u017adziernika <span class=\"_ _8\"> </span>2023 <span class=\"_ _8\"> </span>roku, wynosz\u0105ca <span class=\"_ _b\"> </span>1<span class=\"ff4\"> 609,6 mln </span>PLN <span class=\"_ _b\"> </span>zos<span class=\"_ _0\"></span>ta\u0142a <span class=\"_ _b\"> </span>uiszczona <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>ustawowym <span class=\"_ _b\"> </span>terminie <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>dn<span class=\"_ _0\"></span>iu <span class=\"_ _b\"> </span>17 <span class=\"_ _8\"> </span>listopada <span class=\"_ _b\"> </span>2023 <span class=\"_ _8\"> </span>roku. <span class=\"_ _b\"> </span>Obci\u0105\u017cenie <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span>ynikaj\u0105ce <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>przepis\u00f3w <span class=\"_ _b\"> </span>tej <span class=\"_ _8\"> </span>Ustawy <span class=\"_ _b\"> </span>jest jednorazowe, tj.  <span class=\"_ _0\"></span><span class=\"ff5\">Ustawa <span class=\"_ _0\"></span>nie <span class=\"_ _0\"></span>nak\u0142ada <span class=\"_ _0\"></span>obowi\u0105zku <span class=\"_ _0\"></span>odprowadzania takiej <span class=\"_ _0\"></span>sk\u0142adki <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>latach <span class=\"_ _0\"></span>kolejnych.</span> <span class=\"_ _0\"></span>Z<span class=\"_ _0\"></span> uwagi <span class=\"ls10\">na</span> <span class=\"ff5\">z\u0142o\u017con\u0105 po <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>ko\u0144cz\u0105cym <span class=\"_ _0\"></span>okres s<span class=\"_ _0\"></span>prawo</span>zdawczy<span class=\"_ _1\"></span> tj.<span class=\"ls0\"> <span class=\"ff5\">w <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>10 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tycznia 2024 <span class=\"_ _0\"></span>roku, <span class=\"_ _0\"></span>korekt\u0119 <span class=\"_ _0\"></span>deklaracji <span class=\"_ _0\"></span>CIT</span>-<span class=\"ff5\">8 <span class=\"_ _9\"></span>za 2022 <span class=\"_ _0\"></span>rok, <span class=\"_ _0\"></span>JSW <span class=\"_ _0\"></span>zgodnie <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>Ustaw\u0105 <span class=\"_ _0\"></span>z\u0142o\u017cy\u0142a <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>12 <span class=\"_ _0\"></span>stycznia 2024<span class=\"_ _0\"></span></span> <span class=\"ff5\">roku <span class=\"_ _0\"></span>korekt\u0119 <span class=\"_ _0\"></span>Sprawozdania o<span class=\"_ _0\"></span>raz </span></span>przekaza\u0142a na rach<span class=\"_ _1\"></span>unek Funduszu W<span class=\"_ _1\"></span>yp\u0142aty R\u00f3\u017cnicy C<span class=\"_ _1\"></span>eny kwot\u0119 kor<span class=\"_ _1\"></span>ekty sk\u0142adki solidar<span class=\"_ _1\"></span>no\u015bciowej w wysoko\u015bci 0,4 mln PL<span class=\"_ _1\"></span>N (wraz z nale\u017cnymi <span class=\"_ _1\"></span>odsetkami).<span class=\"_ _1c\"> </span>Sk\u0142adka <span class=\"_ _b\"></span>solidarno\u015bciow<span class=\"_ _1\"></span>a <span class=\"_ _b\"> </span>przekazana <span class=\"_ _b\"></span>przez <span class=\"_ _b\"> </span>JSW <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>r<span class=\"_ _1\"></span>achunek <span class=\"_ _b\"></span>Funduszu <span class=\"_ _b\"></span>Wyp\u0142aty<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>R\u00f3\u017cnicy <span class=\"_ _b\"> </span>Ceny <span class=\"_ _b\"> </span>wskazany <span class=\"_ _b\"> </span>przez <span class=\"_ _b\"> </span>zarz\u0105dc\u0119 <span class=\"_ _b\"> </span>rozlicze\u0144 <span class=\"_ _b\"></span>stan<span class=\"_ _0\"></span><span class=\"ff4\">owi <span class=\"_ _8\"> </span>dla <span class=\"_ _b\"></span>JSW <span class=\"_ _b\"></span>koszt<span class=\"_ _1\"></span> </span>uzyskania przyc<span class=\"_ _1\"></span>hodu w rozumieniu <span class=\"_ _1\"></span>ustawy z dnia 1<span class=\"_ _1\"></span>5 lutego <span class=\"ff5\">1992 roku o podatk<span class=\"_ _1\"></span>u dochodowym o<span class=\"_ _1\"></span>d os\u00f3b prawnych.<span class=\"_ _1c\"> </span></span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Po <span class=\"_ _9\"></span>dokonaniu <span class=\"_ _0\"></span>ana<span class=\"_ _0\"></span>lizy <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzepis\u00f3w <span class=\"_ _9\"></span>pr<span class=\"_ _1\"></span>awnych, <span class=\"_ _9\"></span>bior\u0105c <span class=\"_ _9\"></span>pod <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>wag\u0119 <span class=\"_ _9\"></span>fakt, <span class=\"_ _0\"></span>\u017ce <span class=\"_ _9\"></span>podstaw\u0105 <span class=\"_ _9\"></span>wyliczenia <span class=\"_ _9\"></span>sk\u0142ad<span class=\"_ _1\"></span>ki <span class=\"_ _9\"></span>solidarno\u015bciowej <span class=\"_ _0\"></span>jest <span class=\"_ _9\"></span>doch\u00f3d <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>oda<span class=\"_ _0\"></span>tkowy <span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>i\u0105gni<span class=\"_ _1\"></span>\u0119ty <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>roku<span class=\"_ _1\"></span> podatkowym <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>oraz <span class=\"_ _1\"></span>dat\u0119 <span class=\"_ _5\"></span>we<span class=\"_ _0\"></span>j\u015bcia <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>\u017cycie <span class=\"_ _5\"></span>Us<span class=\"_ _0\"></span>tawy <span class=\"_ _1\"></span>noweliz<span class=\"_ _1\"></span>uj\u0105cej pr<span class=\"_ _1\"></span>zypadaj\u0105c\u0105 <span class=\"_ _5\"></span>na<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wrzesie\u0144 <span class=\"_ _1\"></span>2023 <span class=\"_ _5\"></span>roku, Grupa <span class=\"_ _5\"></span>u<span class=\"_ _0\"></span>j\u0119\u0142a <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>niniejs<span class=\"_ _1\"></span>zym <span class=\"_ _1\"></span>skonsolidowanym <span class=\"_ _5\"></span>sprawozdani<span class=\"_ _0\"></span><span class=\"ff4 ls10\">u </span>finansowym <span class=\"_ _0\"></span>sk\u0142adk\u0119 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>olidarno\u015bcio<span class=\"_ _1\"></span>w\u0105, <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>pods<span class=\"_ _0\"></span>tawie <span class=\"_ _0\"></span>dokonanego <span class=\"_ _0\"></span>os\u0105du <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>opar<span class=\"_ _1\"></span>ciu <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>defini<span class=\"_ _1\"></span>cj\u0119 <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>odatku <span class=\"_ _0\"></span>dochodowego <span class=\"_ _0\"></span>zgodnie <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>MSR <span class=\"_ _9\"></span>12.<span class=\"ff4\">8<span class=\"_ _0\"></span>0 <span class=\"_ _9\"></span>(</span>b), <span class=\"_ _0\"></span>jako <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>bci\u0105\u017ceni<span class=\"_ _1\"></span>e podatkowe <span class=\"_ _9\"></span>wyniku <span class=\"_ _9\"></span>bie\u017c\u0105cego <span class=\"_ _b\"></span>roku <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>zaprezentowa\u0142a <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>ozycji <span class=\"_ _9\"></span>\u201ePodatek <span class=\"_ _9\"></span>dochodowy\u201d <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>skonsolidowanym <span class=\"_ _9\"></span>sprawozdaniu <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>wyniku <span class=\"_ _b\"></span>f<span class=\"_ _0\"></span><span class=\"ff4\">inansowego <span class=\"_ _b\"></span>i <span class=\"_ _9\"></span>innych </span>ca\u0142kowitych docho<span class=\"_ _1\"></span>d\u00f3w.<span class=\"_ _1c\"> </span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2 fs1 fc0\"> </span>ZOBOWI\u0104ZANIA Z TYTU\u0141U ZAD\u0141U\u017bENIA<span class=\"_ _1c\"> </span><span class=\"ff2\"> </span>Kredyty, po\u017cyczki <span class=\"_ _1\"></span><span class=\"ff2\"> </span>W <span class=\"_ _1\"></span>momencie <span class=\"_ _5\"></span><span class=\"ff5\">pocz\u0105tkowego <span class=\"_ _5\"></span>uj\u0119cia <span class=\"_ _1\"></span>kredyty <span class=\"_ _5\"></span>i <span class=\"_ _1\"></span>po\u017cyczki <span class=\"_ _1\"></span>ujmuje <span class=\"_ _5\"></span>si\u0119 <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>wa<span class=\"_ _0\"></span>rto\u015bci <span class=\"_ _5\"></span>godziwej, <span class=\"_ _5\"></span>pomniejszonej <span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>oniesione <span class=\"_ _5\"></span>koszty <span class=\"_ _1\"></span>transakcyjn<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>(w <span class=\"_ _5\"></span>tym:<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _5\"></span><span class=\"ff5\">prowizja <span class=\"_ _1\"></span>aran\u017c<span class=\"_ _1\"></span>acyjna, </span></span></span>prowizja od <span class=\"_ _0\"></span>zaanga\u017cowania, gwarancja <span class=\"_ _0\"></span>ubezpieczeniowa). Po <span class=\"_ _0\"></span>pocz\u0105tkowym uj\u0119ciu <span class=\"_ _0\"></span>zobowi\u0105zania te <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>wykazywane w<span class=\"_ _0\"></span>ed\u0142ug <span class=\"_ _0\"></span>zamortyzowanego kosztu. <span class=\"_ _0\"></span>Wszelkie<span class=\"_ _1\"></span> r\u00f3\u017cnice <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>omi\u0119dzy <span class=\"_ _5\"></span>otrzyman\u0105 <span class=\"_ _1\"></span>kwot\u0105 <span class=\"_ _1\"></span>(pomn<span class=\"_ _1\"></span>iejszon\u0105 <span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>koszty tran<span class=\"_ _1\"></span>sakcyjne) <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>warto\u015bci<span class=\"_ _1\"></span>\u0105 w<span class=\"_ _1\"></span>ykupu <span class=\"_ _5\"></span>u<span class=\"_ _0\"></span>jmuje <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _5\"></span>metod\u0105 <span class=\"_ _1\"></span>efektywnej <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>topy <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span><span class=\"ff4\">rocentowej <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>skonsolidowa<span class=\"_ _1\"></span>nym </span>sprawozdaniu z wyniku <span class=\"_ _0\"></span>finansowego i <span class=\"_ _0\"></span>innych ca\u0142kowitych dochod\u00f3w, p<span class=\"_ _0\"></span>rzez okres obowi\u0105zywania odno\u015bnych um\u00f3w. <span class=\"_ _0\"></span>Naliczone odsetki odnoszone s\u0105 <span class=\"_ _0\"></span>do koszt\u00f3w finansowych, <span class=\"_ _d\"> </span>ch<span class=\"_ _1\"></span>yba <span class=\"_ _d\"> </span>\u017ce <span class=\"_ _d\"> </span>podl<span class=\"_ _1\"></span>egaj\u0105 <span class=\"_ _d\"> </span>aktywo<span class=\"_ _1\"></span>waniu <span class=\"_ _d\"> </span>w <span class=\"_ _d\"> </span>w<span class=\"_ _1\"></span>arto\u015bci <span class=\"_ _d\"> </span>rzeczowych  aktyw\u00f3w <span class=\"_ _d\"> </span>trwa\u0142ych. <span class=\"_ _d\"> </span>Kr<span class=\"_ _1\"></span>edyty <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>po\u017cyc<span class=\"_ _1\"></span>zki <span class=\"_ _d\"> </span>w <span class=\"_ _d\"> </span>waluci<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>obcej <span class=\"_ _d\"> </span>mog<span class=\"_ _1\"></span>\u0105 <span class=\"_ _d\"> </span>b<span class=\"_ _0\"></span>y\u0107<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>wyz<span class=\"_ _1\"></span>naczone do<span class=\"ls0\"> <span class=\"ff5\">rachunko<span class=\"_ _1\"></span>wo\u015bci zabezpiec<span class=\"_ _1\"></span>ze\u0144 (szczeg\u00f3\u0142y w N<span class=\"_ _1\"></span>ocie 9.5.1.).<span class=\"_ _1c\"> </span></span></span>Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u leasingu<span class=\"ff2\"> </span>Z d<span class=\"_ _1\"></span>niem <span class=\"_ _1\"></span>rozpocz\u0119cia <span class=\"_ _5\"></span>umowy l<span class=\"_ _1\"></span>easingu <span class=\"_ _1\"></span>Grupa <span class=\"_ _5\"></span>u<span class=\"_ _0\"></span>jmuje <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>k\u0142adnik <span class=\"_ _5\"></span>ak<span class=\"_ _0\"></span>tyw\u00f3w <span class=\"_ _5\"></span>z tytu\u0142u <span class=\"_ _5\"></span>prawa do <span class=\"_ _5\"></span>u\u017cytkowania <span class=\"_ _1\"></span>oraz <span class=\"_ _1\"></span>zobowi\u0105zanie <span class=\"_ _5\"></span>z tytu\u0142u <span class=\"_ _5\"></span>lea<span class=\"_ _0\"></span><span class=\"ff4\">s<span class=\"_ _0\"></span>ingu. <span class=\"_ _5\"></span>Zasady ujmow<span class=\"_ _1\"></span>ania <span class=\"_ _1\"></span>praw<span class=\"_ _1\"></span>a </span>do <span class=\"_ _9\"></span>u\u017cytkowania <span class=\"_ _9\"></span>sk\u0142adnika <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>przeds<span class=\"ff4\">tawiono <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>Noc<span class=\"_ _0\"></span>ie <span class=\"_ _9\"></span>7.3. <span class=\"_ _9\"></span></span>Zobowi\u0105zania <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>tytu\u0142u<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>leasingu <span class=\"_ _9\"></span>wycenia <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>momenci<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>pocz\u0105tkowego <span class=\"_ _9\"></span>uj\u0119cia <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>warto\u015bciach bie\u017c\u0105cych op\u0142at lea<span class=\"_ _1\"></span>singowych pozo<span class=\"_ _1\"></span>staj\u0105cych do zap\u0142aty <span class=\"_ _1\"></span>w dacie pocz\u0105tk<span class=\"_ _1\"></span>owego uj\u0119cia, kt<span class=\"_ _1\"></span>\u00f3re obejmuj\u0105:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">sta\u0142e op\u0142aty l<span class=\"_ _1\"></span>easingowe,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">zmienne op\u0142aty le<span class=\"_ _1\"></span>asingowe uzale\u017cnio<span class=\"_ _1\"></span>ne od indeks\u00f3w i <span class=\"_ _1\"></span>stawek, <span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">kwoty, kt\u00f3ryc<span class=\"_ _1\"></span>h zap\u0142aty przez lea<span class=\"_ _1\"></span>singobiorc\u0119 ocze<span class=\"_ _1\"></span>kuje si\u0119 w ramach <span class=\"_ _1\"></span>gwarantowanej warto<span class=\"_ _1\"></span>\u015bci ko\u0144cowej prz<span class=\"_ _1\"></span>edmiotu leasing<span class=\"_ _1\"></span>u, <span class=\"_ _0\"></span><span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">cen\u0119 wykonani<span class=\"_ _1\"></span>a opcji kupna, je\u017celi je<span class=\"_ _1\"></span>st rozs\u0105dnie p<span class=\"_ _1\"></span>ewne, \u017ce leasin<span class=\"_ _1\"></span>gobiorca wykona<span class=\"_ _1\"></span> opcj\u0119, <span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">p\u0142atno\u015bci kar umow<span class=\"_ _1\"></span>nych za wypowi<span class=\"_ _1\"></span>edzenie leasing<span class=\"_ _1\"></span>u je\u017celi okres lea<span class=\"_ _1\"></span>singu ustalono z<span class=\"_ _1\"></span>ak\u0142adaj\u0105c, \u017ce leasi<span class=\"_ _1\"></span>ngobiorca wypowie <span class=\"_ _1\"></span>umow\u0119.<span class=\"ff4\"> </span></span></span>Po <span class=\"_ _0\"></span>dacie <span class=\"_ _0\"></span>rozpocz\u0119cia <span class=\"_ _0\"></span>leasingu Grupa <span class=\"_ _0\"></span>wycenia <span class=\"_ _0\"></span>warto\u015b\u0107 <span class=\"_ _0\"></span>bilansow\u0105 <span class=\"_ _0\"></span>zobowi\u0105zani<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>leasingu <span class=\"_ _0\"></span>poprzez <span class=\"_ _0\"></span>zwi\u0119kszenie odsetek <span class=\"_ _0\"></span>od<span class=\"_ _9\"></span><span class=\"ff4\"> </span>zobowi\u0105<span class=\"_ _1\"></span>za\u0144 <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>leasingu, zmniejszenia z t<span class=\"_ _1\"></span>ytu\u0142u zap\u0142aconych <span class=\"_ _1\"></span>op\u0142at leasingowy<span class=\"_ _1\"></span>ch oraz aktualizacj<span class=\"_ _1\"></span>\u0119 z tytu\u0142u pon<span class=\"_ _1\"></span>ownej oceny lub m<span class=\"_ _1\"></span>odyfikacji umowy le<span class=\"_ _1\"></span>asingu<span class=\"_ _0\"></span><span class=\"ff4\">. </span>Grupa w celu aktualizacji <span class=\"_ _1\"></span>wyceny zobowi\u0105<span class=\"_ _1\"></span>zania z tytu\u0142u leasingu, u<span class=\"_ _1\"></span>wzgl\u0119dniaj\u0105c zmi<span class=\"_ _1\"></span>any w op\u0142atach leasing<span class=\"_ _1\"></span>owych, uznaje kwot\u0119 aktualizacji wyceny zob<span class=\"_ _1\"></span>owi\u0105zania jako korekt\u0119 sk\u0142adnik<span class=\"_ _1\"></span>a aktyw\u00f3w z t<span class=\"_ _1\"></span>ytu\u0142u prawa do u<span class=\"_ _1\"></span>\u017cytkowania.<span class=\"ff4\"> </span>Aktualizacja wyceny <span class=\"_ _0\"></span>zobowi\u0105zania z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>leasingu odbywa <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>poprzez <span class=\"_ _0\"></span>dyskontowanie zaktualizowanych <span class=\"_ _0\"></span>op\u0142at <span class=\"_ _0\"></span>leasingowych z <span class=\"_ _0\"></span>zas<span class=\"_ _9\"></span><span class=\"ff4\">toso<span class=\"_ _1\"></span>waniem <span class=\"_ _0\"></span>zaktualizow<span class=\"_ _1\"></span>anej </span>stopy <span class=\"_ _0\"></span>dyskontowej je\u017ce<span class=\"_ _0\"></span>li zaistnieje <span class=\"_ _0\"></span>zmiana <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>odniesieniu <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>okresu <span class=\"_ _0\"></span>leasingu oraz <span class=\"_ _0\"></span>za<span class=\"_ _0\"></span>istnieje zmiana <span class=\"_ _0\"></span>dotycz\u0105ca <span class=\"_ _0\"></span>oceny <span class=\"_ _0\"></span>opcji kupn<span class=\"_ _9\"></span>a <span class=\"_ _0\"></span>bazowego sk<span class=\"_ _0\"></span>\u0142adni<span class=\"_ _1\"></span>ka <span class=\"_ _0\"></span>aktyw\u00f3w. W <span class=\"ff5\">przypadku zais<span class=\"_ _0\"></span>tnienia zmian <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>wocie, kt\u00f3rej <span class=\"_ _0\"></span>zap\u0142aty <span class=\"_ _0\"></span>oczekuje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>rama<span class=\"_ _1\"></span>ch <span class=\"_ _0\"></span>gwarantowanej <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _9\"></span>ko\u0144c<span class=\"_ _1\"></span>owej <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>zaistnienia <span class=\"_ _0\"></span>zmian <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>przysz\u0142ych <span class=\"_ _0\"></span>op\u0142atach </span>leasingowych <span class=\"_ _5\"></span>wynikaj\u0105cych <span class=\"_ _1\"></span>ze <span class=\"_ _5\"></span>zmiany <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>indeksie <span class=\"_ _5\"></span>lub <span class=\"_ _1\"></span>stawce <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>tosowanej <span class=\"_ _5\"></span>do <span class=\"_ _1\"></span>ustalenia <span class=\"_ _5\"></span>tych <span class=\"_ _1\"></span>op\u0142at, <span class=\"_ _5\"></span>Grupa d<span class=\"_ _1\"></span>okonuje <span class=\"_ _1\"></span>aktualiza<span class=\"_ _1\"></span>cji <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span>yc<span class=\"_ _0\"></span>eny <span class=\"_ _1\"></span>zobowi\u0105zania <span class=\"_ _5\"></span>z tyt<span class=\"_ _1\"></span>u\u0142u <span class=\"_ _1\"></span>leasing<span class=\"_ _1\"></span>u poprzez dyskontow<span class=\"_ _1\"></span>anie zaktualizowa<span class=\"_ _1\"></span>nych op\u0142<span class=\"ff4\">at leasingow<span class=\"_ _1\"></span>ych z zastosowani<span class=\"_ _1\"></span>em dotychczasowej st<span class=\"_ _1\"></span>opy dyskonta. </span>P\u0142atno\u015bci leasingowe <span class=\"_ _1\"></span>Grupa dyskontuj<span class=\"_ _1\"></span>e przy u\u017cyciu <span class=\"_ _1\"></span>kra\u0144cowej stopy pr<span class=\"_ _1\"></span>ocentowej leasi<span class=\"_ _1\"></span>ngobiorcy. <span class=\"ff4\"> </span>Grupa korzysta z pra<span class=\"_ _1\"></span>wa zwolnienia <span class=\"_ _1\"></span>ze stosowania wy<span class=\"_ _1\"></span>mog\u00f3w wynikaj\u0105<span class=\"_ _1\"></span>cych z MSSF <span class=\"_ _1\"></span>16, kt\u00f3re zosta\u0142y szczeg\u00f3\u0142owo opisan<span class=\"_ _1\"></span>e w Nocie 7.3.<span class=\"ff4\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Szacunki i wyliczenia, <span class=\"_ _1\"></span>kt\u00f3re maj\u0105 w<span class=\"_ _1\"></span>p\u0142yw na wycen\u0119 zo<span class=\"_ _1\"></span>bowi\u0105za\u0144 z tytu\u0142<span class=\"_ _1\"></span>u leasingu oraz <span class=\"_ _1\"></span>aktyw\u00f3w z<span class=\"ff4\"> </span>tytu\u0142u prawa do u\u017cytkow<span class=\"_ _1\"></span>ania:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">ustalenie okr<span class=\"_ _1\"></span>esu obowi\u0105zywania u<span class=\"_ _1\"></span>m\u00f3w (w tym dl<span class=\"_ _1\"></span>a um\u00f3w z nieokre\u015bl<span class=\"_ _1\"></span>onym terminem lub z mo\u017cliw<span class=\"_ _1\"></span>o\u015bci\u0105 przed\u0142u\u017cenia)<span class=\"ff4\"> </span></span></span>Ustalaj\u0105c <span class=\"_ _9\"></span>okres <span class=\"_ _9\"></span>leasingu <span class=\"_ _9\"></span>Grupa <span class=\"_ _9\"></span>uwzgl\u0119<span class=\"_ _1\"></span>dnia <span class=\"_ _9\"></span>wszystkie <span class=\"_ _9\"></span>istotne <span class=\"_ _9\"></span>fakty <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>okoliczno\u015bci <span class=\"_ _9\"></span>tworz\u0105<span class=\"_ _1\"></span>ce <span class=\"_ _9\"></span>zach\u0119t\u0119 <span class=\"_ _9\"></span>ekonomiczn\u0105 <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>skorzyst<span class=\"_ _1\"></span>ania<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>z <span class=\"_ _9\"></span>opcji <span class=\"_ _9\"></span>przed\u0142u\u017cenia <span class=\"_ _9\"></span>umo<span class=\"_ _1\"></span>wy lub <span class=\"ff5\">nieskorzystania <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>opcji <span class=\"_ _9\"></span>zako\u0144czenia <span class=\"_ _9\"></span>umowy. <span class=\"_ _9\"></span>Okresy <span class=\"_ _9\"></span>obj\u0119te<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>opcj\u0105 <span class=\"_ _b\"></span>przed\u0142<span class=\"_ _1\"></span>u\u017cania <span class=\"_ _9\"></span>um\u00f3w <span class=\"_ _9\"></span>lub <span class=\"_ _b\"></span>okresem <span class=\"_ _9\"></span>wypowiedz<span class=\"_ _1\"></span>enia <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _9\"></span>uwzgl\u0119dnione <span class=\"_ _9\"></span>przy <span class=\"_ _9\"></span>ustalaniu <span class=\"_ _9\"></span>ok<span class=\"_ _0\"></span>res<span class=\"_ _1\"></span>u </span>leasingu, <span class=\"_ _5\"></span>je\u017ce<span class=\"_ _0\"></span>li <span class=\"_ _5\"></span>istnieje r<span class=\"_ _1\"></span>acjonalna <span class=\"_ _5\"></span>pewno\u015b\u0107, <span class=\"_ _1\"></span>\u017ce <span class=\"_ _1\"></span>umowa <span class=\"_ _5\"></span>zostanie <span class=\"_ _1\"></span>przed\u0142u\u017con<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>lub <span class=\"_ _1\"></span>nie <span class=\"_ _5\"></span>zostanie <span class=\"_ _1\"></span>wypowiedzi<span class=\"_ _1\"></span>ana. <span class=\"_ _1\"></span>Ocena <span class=\"_ _5\"></span>okresu le<span class=\"_ _1\"></span>as<span class=\"_ _0\"></span><span class=\"ff4\">ingu <span class=\"_ _1\"></span>jest <span class=\"_ _5\"></span>przeprowadzana <span class=\"_ _1\"></span>na <span class=\"ff5\">dzie<span class=\"_ _1\"></span>\u0144 </span></span>rozpocz<span class=\"ff5\">\u0119cia  lea<span class=\"_ _1\"></span>singu.  Ponowna  o<span class=\"_ _1\"></span>cena  jest  do<span class=\"_ _1\"></span>konywana  w  pr<span class=\"_ _1\"></span>zypadku  wyst\u0105pie<span class=\"_ _1\"></span>nia  znacz\u0105cego  z<span class=\"_ _1\"></span>darzenia  lub <span class=\"_ _8\"> </span>znacz\u0105cej  zmiany  w  o<span class=\"_ _1\"></span>koliczno\u015bcia<span class=\"_ _0\"></span>ch,  kt\u00f3r<span class=\"_ _1\"></span>e </span>leasingobiorca kontrol<span class=\"_ _1\"></span>uje, wp\u0142ywaj\u0105<span class=\"_ _1\"></span>cych na t\u0119 ocen<span class=\"_ _1\"></span>\u0119.<span class=\"ff4\"> </span>W przypadku um\u00f3w n<span class=\"_ _1\"></span>a czas nieokre\u015blon<span class=\"_ _1\"></span>y, szacuje si\u0119 najbardzi<span class=\"_ _1\"></span>ej prawdopodobny okres u\u017cytkowa<span class=\"_ _1\"></span>nia prawa do <span class=\"_ _1\"></span>u\u017cytkowania aktywa, b\u0105<span class=\"_ _1\"></span>d\u017a te\u017c przyjmuje si\u0119 <span class=\"_ _1\"></span>okres<span class=\"_ _1\"></span> \u017cywotno\u015bci danego Z<span class=\"_ _1\"></span>ak\u0142adu, w zale<span class=\"_ _1\"></span>\u017cno\u015bci od tego <span class=\"_ _1\"></span>co lepiej odzwier<span class=\"_ _1\"></span>ciedla okres przez ja<span class=\"_ _1\"></span>ki jest rozs\u0105dnie <span class=\"_ _1\"></span>pewne, \u017ce Grupa ni<span class=\"_ _1\"></span>e s<span class=\"_ _0\"></span><span class=\"ff4\">korzysta z praw<span class=\"_ _1\"></span>a wypowiedzenia.  </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">ustalenie st<span class=\"ff5\">opy <span class=\"_ _1\"></span>procentowej stosowa<span class=\"_ _1\"></span>nej do dyskont<span class=\"_ _1\"></span>owania przysz\u0142y<span class=\"_ _1\"></span>ch przep\u0142yw\u00f3w pie<span class=\"_ _1\"></span>ni\u0119\u017cnych<span class=\"ff4\"> </span></span></span></span>Dla <span class=\"_ _9\"></span>potrzeb <span class=\"_ _0\"></span>wyceny <span class=\"_ _9\"></span>zo<span class=\"_ _1\"></span>bowi\u0105zania <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _9\"></span>leasi<span class=\"_ _1\"></span>ngu <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>praw <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>u\u017cytko<span class=\"_ _1\"></span>wania <span class=\"_ _0\"></span>sk\u0142adnika <span class=\"_ _9\"></span>aktyw\u00f3w, <span class=\"_ _0\"></span>Grupa <span class=\"_ _9\"></span>oszacow<span class=\"_ _1\"></span>a\u0142a <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>ra\u0144cowe <span class=\"_ _0\"></span>stopy <span class=\"_ _9\"></span>pr<span class=\"_ _0\"></span><span class=\"ff4\">ocentowe <span class=\"_ _9\"></span>oprocento<span class=\"_ _1\"></span>wani<span class=\"_ _1\"></span>a </span>d\u0142ugu, <span class=\"_ _0\"></span>stosowane <span class=\"_ _0\"></span>przy <span class=\"_ _9\"></span>dy<span class=\"_ _1\"></span>skontowaniu <span class=\"_ _0\"></span>przysz\u0142ych <span class=\"_ _0\"></span>przep\u0142yw\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych. <span class=\"_ _0\"></span>Dla <span class=\"_ _9\"></span>ustaleni<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>ra\u0144cow<span class=\"_ _1\"></span>ej <span class=\"_ _0\"></span>stopy <span class=\"_ _9\"></span>procent<span class=\"_ _1\"></span>owej <span class=\"_ _0\"></span>d\u0142ugu <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupa <span class=\"_ _0\"></span>przyj\u0119\u0142a, <span class=\"_ _0\"></span>\u017ce <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>topa <span class=\"_ _0\"></span>dyskonta powinna <span class=\"_ _9\"></span>odzwierciedla\u0107 <span class=\"_ _0\"></span>koszt <span class=\"_ _b\"></span>finans<span class=\"_ _1\"></span>owania, <span class=\"_ _9\"></span>jakie <span class=\"_ _9\"></span>by\u0142oby <span class=\"_ _9\"></span>zaci\u0105gni\u0119te<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>zakup <span class=\"_ _9\"></span>aktywa <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>zbli\u017conej <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>przedmi<span class=\"_ _1\"></span>o<span class=\"_ _9\"></span><span class=\"ff4\">tu <span class=\"_ _9\"></span>podl</span>eg<span class=\"_ _1\"></span>aj\u0105cego <span class=\"_ _9\"></span>leasingowi.<span class=\"_ _1\"></span> W <span class=\"ff5\">celu oszacowania wysoko\u015bci stopy dyskonta Grupa wzi\u0119\u0142a pod uwag\u0119 nas<span class=\"_ _0\"></span>t\u0119puj\u0105ce parametr<span class=\"_ _1\"></span>y umowy: rodzaj, d\u0142ugo\u015b\u0107 <span class=\"_ _0\"></span>trwania, walut\u0119<span class=\"_ _0\"></span><span class=\"ff4\"> </span>oraz potencjaln\u0105 ma<span class=\"_ _0\"></span>r\u017c\u0119,<span class=\"_ _1\"></span> </span>jak\u0105 musia\u0142aby zap\u0142a<span class=\"_ _1\"></span>ci\u0107 na<span class=\"ff4\"> rzecz instytucji<span class=\"_ _1\"></span> finansowych w <span class=\"_ _1\"></span>celu uzyskania fin<span class=\"_ _1\"></span>ansowania. </span>Grupa w 2023 roku i <span class=\"_ _1\"></span>w 2022 roku z<span class=\"_ _1\"></span>astosowa\u0142a kra\u0144<span class=\"_ _1\"></span>cowe stopy procent<span class=\"_ _1\"></span>owe w wysoko\u015bci od <span class=\"_ _1\"></span>3,18% do 11,<span class=\"_ _1\"></span>22%.<span class=\"_ _1c\"> </span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>RZECZOWE AK<span class=\"_ _1\"></span>TYWA TRWA<span class=\"_ _1\"></span>\u0141E<span class=\"ffa\"> </span>Najistotniejsze poz<span class=\"_ _1\"></span>ycje rzeczowych a<span class=\"_ _1\"></span>ktyw\u00f3w trwa\u0142ych stanowi\u0105:<span class=\"_ _1\"></span><span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">budynki i budowle - <span class=\"ff5\">w <span class=\"_ _1\"></span>szczeg\u00f3ln<span class=\"_ _1\"></span>o\u015bci budowle dla g\u00f3rni<span class=\"_ _1\"></span>ctwa i kopalni<span class=\"_ _1\"></span>ctwa takie jak w<span class=\"_ _1\"></span>yrobiska g\u00f3rnicz<span class=\"_ _1\"></span>e kapitalne pionow<span class=\"_ _1\"></span>e i poziome, <span class=\"ff4\"> </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">urz\u0105dzenia  techniczne <span class=\"_ _d\"> </span>i  maszyny <span class=\"_ _d\"> </span><span class=\"ff4\">- <span class=\"_ _d\"> </span></span>utrzymyw<span class=\"_ _1\"></span>ane <span class=\"_ _d\"> </span>prze<span class=\"_ _1\"></span>z <span class=\"_ _d\"> </span>Grup\u0119  w <span class=\"_ _d\"> </span>celu  wykorzystania <span class=\"_ _d\"> </span>ich  w <span class=\"_ _d\"> </span>procesie <span class=\"_ _d\"> </span>produk<span class=\"_ _1\"></span>cyjnym <span class=\"_ _d\"> </span>z<span class=\"_ _1\"></span>wi\u0105zanym  z<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>w<span class=\"_ _1\"></span>ydobyciem  w\u0119gla, </span></span>w <span class=\"ff5\">szczeg\u00f3lno\u015bci m<span class=\"_ _1\"></span>aszyny g\u00f3rnicze jak o<span class=\"_ _1\"></span>budowy zmec<span class=\"_ _1\"></span>hanizowane, komb<span class=\"_ _1\"></span>ajny \u015bcianowe i cho<span class=\"_ _1\"></span>dnikowe, maszy<span class=\"_ _1\"></span>ny i urz\u0105dzenia <span class=\"_ _1\"></span>przer\u00f3bki mechanicznej w\u0119gla,<span class=\"ff4\"> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">wyrobiska rucho<span class=\"_ _1\"></span>we - <span class=\"ff5\">wyrobiska g\u00f3r<span class=\"_ _1\"></span>nicze przygotowaw<span class=\"_ _1\"></span>cze, wyrobiska pobierkow<span class=\"_ _1\"></span>e oraz inne zwi\u0105<span class=\"_ _1\"></span>zane z eksploatacj<span class=\"_ _1\"></span>\u0105 \u015bciany i p\u00f3l wy<span class=\"_ _1\"></span>dobywczych, <span class=\"ff4\"> </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">rzeczowe akt<span class=\"_ _1\"></span>ywa trwa\u0142e w budowie,<span class=\"_ _1\"></span><span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">zbrojenie \u015bcian.<span class=\"ff4\"> </span></span></span>Na dzie\u0144 pocz\u0105t<span class=\"_ _1\"></span>kowego uj\u0119cia rze<span class=\"_ _1\"></span>czowe aktywa trwa\u0142<span class=\"_ _1\"></span>e wycenia si\u0119 w <span class=\"_ _1\"></span>cenie naby<span class=\"_ _1\"></span>cia lub koszcie wytworz<span class=\"_ _1\"></span>enia. Na dzie\u0144 ko<span class=\"_ _1\"></span>\u0144cz\u0105cy ok<span class=\"_ _0\"></span><span class=\"ff4\">res sprawoz<span class=\"_ _1\"></span>dawczy rzeczow<span class=\"_ _1\"></span>e </span>aktywa trwa\u0142e wyce<span class=\"_ _1\"></span>nia si\u0119 w warto\u015b<span class=\"_ _1\"></span>ci pocz\u0105tkowej po<span class=\"_ _1\"></span>mniejszonej o sk<span class=\"_ _1\"></span>umulowane umor<span class=\"_ _1\"></span>zenie oraz skumul<span class=\"_ _1\"></span>owane odpisy z t<span class=\"_ _1\"></span>ytu\u0142u utrat<span class=\"_ _0\"></span>y warto\u015bci.<span class=\"_ _1\"></span><span class=\"ff4\"> </span>W warto<span class=\"_ _1\"></span>\u015bci p<span class=\"_ _1\"></span>ocz\u0105tkowej <span class=\"_ _1\"></span>rzeczowych <span class=\"_ _5\"></span>aktyw\u00f3w trwa\u0142ych <span class=\"_ _1\"></span>ujmuje <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _1\"></span>zdyskontowa<span class=\"_ _1\"></span>ne k<span class=\"_ _1\"></span>oszty likwi<span class=\"_ _1\"></span>dacji r<span class=\"_ _1\"></span>zeczowych aktyw\u00f3w <span class=\"_ _1\"></span>trwa\u0142<span class=\"_ _1\"></span>ych wyk<span class=\"_ _1\"></span>orzystywanych <span class=\"_ _1\"></span>w<span class=\"ff4\"> </span>dzia\u0142alno\u015b<span class=\"_ _1\"></span>ci g\u00f3rniczej podziem<span class=\"_ _1\"></span>nej, kt\u00f3re<span class=\"ff4\"> zgodnie z <span class=\"_ _1\"></span><span class=\"ff5\">obowi\u0105zuj\u0105c\u0105 usta<span class=\"_ _1\"></span>w\u0105 Prawo geologi<span class=\"_ _1\"></span>czne i g\u00f3rnicze <span class=\"_ _1\"></span>podlegaj\u0105 likwid<span class=\"_ _1\"></span>acji po zako\u0144czeni<span class=\"_ _1\"></span>u dzia\u0142alno\u015bci.<span class=\"ff4\"> </span></span></span>Prezentowane <span class=\"_ _1\"></span>w w<span class=\"_ _1\"></span>arto\u015bci po<span class=\"_ _1\"></span>cz\u0105tkowej rz<span class=\"_ _1\"></span>eczowych <span class=\"_ _1\"></span>aktyw\u00f3w <span class=\"_ _1\"></span>trwa\u0142ych k<span class=\"_ _1\"></span>oszty likwidacji<span class=\"_ _1\"></span> kopal\u0144 <span class=\"_ _1\"></span>podlegaj\u0105 a<span class=\"_ _1\"></span>mortyzacji <span class=\"_ _1\"></span>tak\u0105 m<span class=\"_ _1\"></span>etod\u0105, jak\u0105 <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>mortyzow<span class=\"_ _1\"></span>ane s\u0105<span class=\"ff4\"> rzeczowe </span>aktywa trwa\u0142e, kt\u00f3rych dotycz\u0105, <span class=\"_ _1\"></span>pocz\u0105wszy od<span class=\"ff4\"> </span>momentu rozpocz\u0119ci<span class=\"_ _1\"></span>a u\u017cytkowania danego sk\u0142a<span class=\"_ _1\"></span>dnika rzeczowych aktyw\u00f3<span class=\"_ _1\"></span>w trwa\u0142ych, przez okres ustalony w plani<span class=\"_ _1\"></span>e likwidacji grup o<span class=\"ff5\">bie<span class=\"_ _1\"></span>kt\u00f3w w ramach prze<span class=\"_ _1\"></span>widywanego harm<span class=\"_ _1\"></span>onogramu likwidacji k<span class=\"_ _1\"></span>opalni.<span class=\"ff4\"> </span></span>W <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span>arto\u015bci <span class=\"_ _9\"></span>pocz\u0105tkowej <span class=\"_ _9\"></span>rz<span class=\"_ _0\"></span>eczowych <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _b\"></span>trwa\u0142y<span class=\"_ _1\"></span>ch <span class=\"_ _b\"></span>(jako <span class=\"_ _9\"></span>cz\u0119\u015b\u0107 <span class=\"_ _b\"></span>ceny <span class=\"_ _9\"></span>nabycia <span class=\"_ _9\"></span>lu<span class=\"_ _0\"></span>b <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>osztu <span class=\"_ _9\"></span>wytworzenia) <span class=\"_ _9\"></span>uwzgl\u0119dnia <span class=\"_ _b\"></span>si\u0119 <span class=\"_ _9\"></span>koszty <span class=\"_ _b\"></span>fin<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nsowania <span class=\"_ _9\"></span>zewn\u0119trznego zaci\u0105gni\u0119tego na nabycie lub wytworze<span class=\"_ _1\"></span>nie dostosowywaneg<span class=\"_ _1\"></span>o sk\u0142adnika aktyw\u00f3w. W zakre<span class=\"_ _1\"></span>sie, w jakim \u015brodki finansowe po\u017cycza si\u0119 spe<span class=\"_ _1\"></span>cjalnie w celu pozyskania dostosowywanego <span class=\"_ _0\"></span>sk\u0142adnika <span class=\"_ _0\"></span>aktyw\u00f3w, <span class=\"_ _0\"></span>kwot\u0119 <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>oszt\u00f3w <span class=\"_ _0\"></span>finansowania <span class=\"_ _0\"></span>zewn\u0119trznego, <span class=\"_ _0\"></span>kt\u00f3r\u0105 <span class=\"_ _9\"></span>mo\u017cna <span class=\"_ _0\"></span>aktywowa\u0107 <span class=\"_ _0\"></span>jako <span class=\"_ _0\"></span>cz\u0119\u015b\u0107 <span class=\"_ _9\"></span>tego <span class=\"_ _0\"></span>sk\u0142adnika <span class=\"_ _0\"></span>a<span class=\"_ _9\"></span>ktyw\u00f3w, <span class=\"_ _0\"></span>ustala <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _9\"></span>jak<span class=\"_ _1\"></span>o r\u00f3\u017cnic\u0119 <span class=\"_ _9\"></span>mi\u0119dzy <span class=\"_ _0\"></span>rzeczywistymi <span class=\"_ _9\"></span>kosztami <span class=\"_ _0\"></span>finansowania <span class=\"_ _9\"></span>zewn\u0119tr<span class=\"_ _1\"></span>znego <span class=\"_ _9\"></span>poniesion<span class=\"_ _1\"></span>ymi <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _0\"></span>danej <span class=\"_ _9\"></span>po\u017cyczki <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>kredytu <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>danym <span class=\"_ _9\"></span>okresie, <span class=\"_ _9\"></span>a <span class=\"_ _0\"></span>przychodami <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>tytu\u0142u<span class=\"_ _1\"></span> tymczasowego <span class=\"_ _b\"> </span>zainwestowania <span class=\"_ _b\"> </span>po\u017cyczonych <span class=\"_ _b\"> </span>\u015brodk\u00f3w. <span class=\"_ _8\"> </span>W <span class=\"_ _b\"> </span>sytuacji, <span class=\"_ _8\"> </span>gdy <span class=\"_ _b\"> </span>\u015b<span class=\"_ _0\"></span>rodki <span class=\"_ _b\"> </span>finansowe <span class=\"_ _b\"> </span>po\u017c<span class=\"_ _0\"></span>ycza <span class=\"_ _8\"> </span>si\u0119 <span class=\"_ _b\"> </span>bez <span class=\"_ _8\"> </span>\u015bci\u015ble <span class=\"_ _8\"> </span>okr<span class=\"_ _1\"></span>e\u015blonego <span class=\"_ _b\"> </span>celu, <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>na<span class=\"_ _1\"></span>st\u0119pnie <span class=\"_ _b\"> </span>przeznacza na<span class=\"ls0\"> <span class=\"ff5\">pozyskanie<span class=\"_ _1\"></span> dostosowywanego sk\u0142adnika aktyw\u00f3w, kwot\u0119 koszt\u00f3w <span class=\"_ _0\"></span>finansowa<span class=\"_ _1\"></span>nia zewn\u0119trznego, kt\u00f3re mog\u0105 b<span class=\"_ _0\"></span>y\u0107 aktywowane, ustala si\u0119 <span class=\"_ _9\"></span><span class=\"ff4\">poprzez zastosowanie<span class=\"_ _1\"></span> </span></span></span>odpowiedniej stopy k<span class=\"_ _1\"></span>apitalizacji do <span class=\"_ _1\"></span>nak\u0142ad\u00f3w poniesionych n<span class=\"_ _1\"></span>a ten sk\u0142adnik m<span class=\"_ _1\"></span>aj\u0105tku.<span class=\"_ _1c\"> </span>P\u00f3\u017aniejsze nak\u0142ady u<span class=\"_ _0\"></span>wzgl\u0119dnia si\u0119 <span class=\"_ _0\"></span>w warto\u015bci <span class=\"_ _0\"></span>ksi\u0119gowej danego <span class=\"_ _0\"></span>sk\u0142adnika rzeczowych aktyw\u00f3w <span class=\"_ _0\"></span>trwa\u0142ych lub<span class=\"_ _0\"></span><span class=\"ff4\"> </span>ujmuje <span class=\"_ _0\"></span>jako odr\u0119bny <span class=\"_ _0\"></span>sk\u0142adnik rzeczowych a<span class=\"_ _0\"></span>ktyw\u00f3w<span class=\"_ _1\"></span> trwa\u0142ych (tam, <span class=\"_ _0\"></span>gdzie jest <span class=\"_ _0\"></span>to w\u0142a\u015bciwe) tylko <span class=\"_ _0\"></span>w\u00f3wczas, gdy <span class=\"_ _0\"></span>jest pr<span class=\"_ _0\"></span>awdopodobne, \u017ce<span class=\"ff4\"> z </span>tytu\u0142u tej <span class=\"_ _0\"></span>pozycji nast\u0105pi wp\u0142yw <span class=\"_ _0\"></span>korzy\u015bci ekonomicznych do Grupy, z<span class=\"_ _0\"></span>a\u015b koszt danej pozycji mo\u017cn<span class=\"_ _1\"></span>a wiarygodnie z<span class=\"_ _1\"></span>mierzy\u0107. <span class=\"ff4\"> </span>Odpis\u00f3w amorty<span class=\"_ _1\"></span>zacyjnych Grupa d<span class=\"_ _1\"></span>okonuje w zale\u017cno<span class=\"_ _1\"></span>\u015bci od wzorca <span class=\"_ _1\"></span>konsumowania kor<span class=\"_ _1\"></span>zy\u015bci ekonomiczny<span class=\"_ _1\"></span>ch z danego sk\u0142adni<span class=\"_ _1\"></span>ka rz<span class=\"_ _0\"></span>eczowych akt<span class=\"_ _1\"></span>yw\u00f3w trwa\u0142ych:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">metod\u0105 amortyzacji liniowej \u2013<span class=\"ff4\"> </span>d<span class=\"_ _0\"></span>la sk\u0142adnik\u00f3w, kt\u00f3re s\u0105 <span class=\"_ _0\"></span>wykorzystywa<span class=\"_ _1\"></span>ne w procesie produkcji w<span class=\"_ _0\"></span> r\u00f3wnomiernym stopniu w ca\u0142ym ich <span class=\"_ _0\"></span>okresie u\u017cytkowania (w celu </span></span>roz\u0142o\u017cenia ich w<span class=\"_ _1\"></span>arto\u015bci pocz\u0105tkowy<span class=\"_ _1\"></span>ch pomniejszonych o w<span class=\"_ _1\"></span>arto\u015bci ko\u0144cowe, <span class=\"_ _1\"></span>przez okresy ich u\u017cytkowani<span class=\"_ _1\"></span>a), oraz<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">metod\u0105 <span class=\"_ _9\"></span>amortyzacji <span class=\"_ _9\"></span>naturalnej <span class=\"_ _9\"></span>\u2013<span class=\"ff4\"> <span class=\"_ _b\"></span></span>dla <span class=\"_ _9\"></span>sk\u0142adnik\u00f3w, <span class=\"_ _9\"></span>kt\u00f3rych <span class=\"_ _9\"></span>rozliczenie <span class=\"_ _9\"></span>nast\u0119puje <span class=\"_ _9\"></span>proporcjonalni<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>ilo\u015bci <span class=\"_ _9\"></span>wydobytych <span class=\"_ _9\"></span>ton <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _9\"></span>(dotyczy <span class=\"_ _9\"></span>wyrobisk <span class=\"_ _9\"></span>ruchowych </span></span>i <span class=\"ff5\">zbrojenia \u015bcian).<span class=\"_ _1\"></span><span class=\"ff4\"> </span></span>Szacowane okresy <span class=\"_ _1\"></span>u\u017cytkowania dl<span class=\"_ _1\"></span>a poszczeg\u00f3ln<span class=\"_ _1\"></span>ych grup rzeczowych aktyw\u00f3<span class=\"_ _1\"></span>w trwa\u0142ych wyno<span class=\"_ _1\"></span>sz\u0105 odpowiednio: <span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Budynki i budowle (w t<span class=\"_ _5\"></span>y<span class=\"_ _0\"></span>m wyrobiska k<span class=\"_ _1\"></span>apitalne) <span class=\"_ _1\"></span>      <span class=\"_ _1\"></span>                                 <span class=\"_ _1\"></span>                          <span class=\"_ _1\"></span>             <span class=\"ls5\">1 </span>- 88 lat, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Urz\u0105dzenia tech<span class=\"_ _1\"></span>niczne i maszyn<span class=\"_ _1\"></span>y<span class=\"ff4 ls4\">             <span class=\"_ _0\"></span>            <span class=\"_ _0\"></span>           <span class=\"_ _0\"></span><span class=\"ls0\">                          <span class=\"_ _1\"></span>                                 <span class=\"_ _1\"></span>    <span class=\"ls5\">1 </span>- 88 lat, </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">\u015arodki transport<span class=\"_ _1\"></span>u<span class=\"ff4 ls4\">               <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>         <span class=\"_ _0\"></span>                 <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>              <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>        <span class=\"_ _0\"></span>            <span class=\"_ _0\"></span><span class=\"ls5\">1 <span class=\"ls0\">- 54 lat, </span></span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Inne rzeczowe <span class=\"_ _1\"></span>aktywa trwa\u0142e<span class=\"ff4 ls4\">                     <span class=\"_ _0\"></span>                 <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>              <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>        <span class=\"_ _0\"></span>           <span class=\"_ _0\"></span><span class=\"ls5\">1 <span class=\"ls0\">- 64 lat, </span></span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Grunty<span class=\"ls4\">                     <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>                 <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>         <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>   <span class=\"_ _0\"></span></span>                <span class=\"ff5\">nie podlegaj\u0105 am<span class=\"_ _1\"></span>ortyzacji,<span class=\"ff4\"> </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Rzeczowe aktywa tr<span class=\"_ _1\"></span>wa\u0142e w budo<span class=\"_ _1\"></span>wie<span class=\"ff4 ls4\">                <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>         <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>             <span class=\"_ _0\"></span>      <span class=\"_ _0\"></span></span>nie podlegaj\u0105 amortyzacji.</span></span><span class=\"ffc\"><span class=\"ff5 fc0\"><span class=\"ff4\"> </span></span></span>Przy <span class=\"_ _9\"></span>oznaczaniu <span class=\"_ _9\"></span>okresu <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>\u017cytkowania <span class=\"_ _0\"></span>rzeczowych <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>trwa\u0142ych, <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>worz\u0105cych <span class=\"_ _9\"></span>sta\u0142\u0105 <span class=\"_ _9\"></span>podziemn\u0105 <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>aziemn\u0105 <span class=\"_ _9\"></span>infrastruktur<span class=\"_ _1\"></span>\u0119 <span class=\"_ _9\"></span>uwzgl\u0119dnia <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>\u017cywotno<span class=\"_ _1\"></span>\u015b\u0107 <span class=\"_ _9\"></span>zak\u0142adu g\u00f3rniczego. <span class=\"_ _9\"></span>Dla <span class=\"_ _b\"> </span>rzeczowych <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span>ktyw\u00f3w <span class=\"_ _9\"></span>trwa\u0142ych, <span class=\"_ _b\"></span>b\u0119d\u0105cych <span class=\"_ _9\"></span>ruchomo\u015bciami <span class=\"_ _9\"></span>zak<span class=\"_ _0\"></span>\u0142adu <span class=\"_ _9\"></span>g\u00f3rniczego, <span class=\"_ _b\"></span>przy <span class=\"_ _9\"></span>ok<span class=\"_ _0\"></span>re\u015bleniu <span class=\"_ _9\"></span>okresu <span class=\"_ _9\"></span>u<span class=\"_ _0\"></span>\u017cytkowania <span class=\"_ _9\"></span>uw<span class=\"_ _9\"></span>zgl\u0119dnia <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _b\"></span>mo\u017cliwo\u015b<span class=\"_ _1\"></span>\u0107 ich wykorzystani<span class=\"_ _1\"></span>a w inn<span class=\"ff5\">ych zak\u0142adach <span class=\"_ _1\"></span>g\u00f3rniczych JSW.<span class=\"_ _1c\"> </span></span>Zyski <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>straty <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>tytu\u0142u <span class=\"_ _9\"></span>zbycia <span class=\"_ _b\"> </span>rzeczowych <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span>ktyw\u00f3w <span class=\"_ _b\"></span>trwa\u0142yc<span class=\"_ _1\"></span>h <span class=\"_ _b\"></span>ustala <span class=\"_ _b\"></span>si\u0119 <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>rog\u0105 <span class=\"_ _9\"></span>por\u00f3wnania <span class=\"_ _b\"></span>wp\u0142yw\u00f3w <span class=\"_ _b\"></span>ze<span class=\"_ _0\"></span><span class=\"ff4\"> </span>sprzeda\u017cy <span class=\"_ _9\"></span>z <span class=\"_ _b\"> </span>ich <span class=\"_ _b\"> </span>warto\u015bci\u0105 <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>si\u0119gow\u0105 <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span><span class=\"ff4\"> ujmuje <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>wyniku </span>finansowym jako p<span class=\"_ _1\"></span>ozosta\u0142e zyski/(strat<span class=\"_ _1\"></span>y) <span class=\"ff4\">- netto. </span>Aktywa w <span class=\"ff5\">leasingu <span class=\"_ _1\"></span>wykazywane s\u0105 <span class=\"_ _1\"></span>w osobnej pozycji <span class=\"_ _1\"></span>skonsolidowanego <span class=\"_ _1\"></span>sprawozdania z <span class=\"_ _1\"></span>sytuacji finansowej, <span class=\"_ _1\"></span>co zosta\u0142o zapr<span class=\"_ _1\"></span>ezentowane w<span class=\"_ _0\"></span><span class=\"ff4\"> Noci<span class=\"_ _1\"></span>e 7.4. </span></span>Wyrobiska <span class=\"_ _5\"></span>g\u00f3rnicze <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span>wi\u0105zane <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>udost\u0119pnieni<span class=\"_ _1\"></span>em <span class=\"_ _5\"></span>wy<span class=\"_ _0\"></span>robisk <span class=\"_ _5\"></span>eksploatacyjnych, <span class=\"_ _5\"></span>tzw. <span class=\"ffa\">wyr<span class=\"_ _1\"></span>obiska <span class=\"_ _5\"></span>ruchowe,<span class=\"ff4\"> <span class=\"ff5\">na <span class=\"_ _5\"></span>moment <span class=\"_ _5\"></span>pocz\u0105tkowego <span class=\"_ _5\"></span>u<span class=\"_ _0\"></span>j\u0119cia <span class=\"_ _5\"></span>wyceniane <span class=\"_ _1\"></span>s\u0105<span class=\"ff4\"> w </span>wysoko<span class=\"_ _1\"></span>\u015bci </span></span></span>skumulowanych <span class=\"_ _9\"></span>koszt\u00f3w <span class=\"_ _9\"></span>poniesionych <span class=\"_ _9\"></span>na<span class=\"ff4\"> ich <span class=\"_ _b\"></span>wytworzenie, <span class=\"_ _9\"></span></span>pomniejszonych <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>warto\u015b\u0107 <span class=\"_ _9\"></span>w\u0119g<span class=\"_ _0\"></span>la <span class=\"_ _9\"></span>wydobytego <span class=\"_ _9\"></span>w<span class=\"ff4\"> </span>trakcie <span class=\"_ _b\"></span>ich <span class=\"_ _9\"></span>realizacji, <span class=\"_ _9\"></span>wycenionego <span class=\"_ _9\"></span>wed\u0142ug <span class=\"_ _b\"></span>koszt<span class=\"_ _1\"></span>u wytworzenia u<span class=\"_ _1\"></span>stalonego narastaj<span class=\"_ _1\"></span>\u0105co od pocz\u0105t<span class=\"_ _1\"></span>ku roku do <span class=\"_ _1\"></span>ko\u0144ca miesi<span class=\"_ _1\"></span>\u0105ca poprzedzaj\u0105cego rozliczenie<span class=\"ff4\">. <span class=\"_ _1\"></span>Grupa ujmuje <span class=\"_ _1\"></span>w skonsolido<span class=\"_ _1\"></span>wanym sprawozd<span class=\"_ _1\"></span>aniu z wyni<span class=\"_ _1\"></span>ku </span>finansowego <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>innych <span class=\"_ _0\"></span>ca\u0142kowitych <span class=\"_ _9\"></span>dochod\u00f3w, <span class=\"_ _9\"></span>pr<span class=\"_ _1\"></span>zychody <span class=\"_ _9\"></span>ze <span class=\"_ _9\"></span>sprzeda\u017c<span class=\"_ _1\"></span>y <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _9\"></span>uzyskaneg<span class=\"_ _1\"></span>o <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>trakcie <span class=\"_ _9\"></span>dr\u0105\u017cenie <span class=\"_ _0\"></span>wyrobisk <span class=\"_ _9\"></span>ruchowych <span class=\"_ _9\"></span>oraz<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>powi\u0105zany <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>imi <span class=\"_ _9\"></span>koszt<span class=\"_ _1\"></span> wytworzenia <span class=\"_ _9\"></span>sprzedanych <span class=\"_ _9\"></span>produkt\u00f3w.<span class=\"ff4\"> <span class=\"_ _b\"></span></span>Aktywowane <span class=\"_ _9\"></span>koszty <span class=\"_ _9\"></span>dr\u0105\u017cenia <span class=\"_ _b\"></span>wyrobisk <span class=\"_ _9\"></span>ruchowych <span class=\"_ _9\"></span>(b\u0119d\u0105ce <span class=\"_ _b\"></span>rozliczeniami <span class=\"_ _9\"></span>mi\u0119dzyokre<span class=\"_ _1\"></span>sowymi <span class=\"_ _9\"></span>koszt\u00f3w) <span class=\"_ _b\"></span>s\u0105 <span class=\"_ _9\"></span>prezentowane w skonsolidowanym sprawozdaniu finansowym w<span class=\"_ _0\"></span> <span class=\"ff5\">oddzielnej pozycji <span class=\"_ _0\"></span>rzeczowych <span class=\"_ _0\"></span>aktyw\u00f3w trwa\u0142ych. <span class=\"_ _0\"></span>Rozliczenie nak<span class=\"_ _0\"></span>\u0142ad\u00f3w na <span class=\"_ _0\"></span>wyrobiska <span class=\"_ _0\"></span>ruchowe proporcjona<span class=\"_ _0\"></span></span>lnie do<span class=\"ls0\"> <span class=\"ff5\">post\u0119pu <span class=\"_ _5\"></span>wydobycia <span class=\"_ _5\"></span>w\u0119gla <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span><span class=\"ff4\"> </span>poszczeg\u00f3lnych <span class=\"_ _5\"></span>rejon\u00f3w <span class=\"_ _5\"></span>\u015bcianowych <span class=\"_ _5\"></span>jest pr<span class=\"_ _1\"></span>ezentowane <span class=\"_ _5\"></span>w<span class=\"ff4\"> wyniku <span class=\"_ _1\"></span>finansowy<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>jako <span class=\"_ _5\"></span>amortyzacja. <span class=\"_ _5\"></span><span class=\"ff5\">Jednostka <span class=\"_ _1\"></span>dominuj<span class=\"_ _1\"></span>\u0105ca <span class=\"_ _5\"></span>w II<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>p\u00f3\u0142rocz<span class=\"_ _1\"></span>u </span></span></span></span>ka\u017cdego <span class=\"_ _0\"></span>roku, <span class=\"_ _0\"></span>analizuje <span class=\"_ _9\"></span>wysok<span class=\"_ _1\"></span>o\u015b\u0107 <span class=\"_ _0\"></span>aktywowanych <span class=\"_ _0\"></span>koszt\u00f3w <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>wyrobiska <span class=\"_ _0\"></span>ruchowe <span class=\"_ _0\"></span>pod <span class=\"_ _0\"></span>k\u0105tem <span class=\"_ _9\"></span>ich <span class=\"_ _0\"></span>zwi\u0105zku <span class=\"_ _9\"></span><span class=\"ff4\">z </span>przychodami, k<span class=\"_ _0\"></span>t\u00f3re <span class=\"_ _0\"></span>b\u0119d\u0105 <span class=\"_ _9\"></span>realizow<span class=\"_ _1\"></span>ane <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>nast\u0119pnyc<span class=\"_ _1\"></span>h okresach sprawoz<span class=\"_ _1\"></span>dawczych.<span class=\"_ _1c\"> </span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>Nak\u0142ady <span class=\"_ _9\"></span>na <span class=\"_ _b\"></span><span class=\"ff9\">zbroj<span class=\"_ _1\"></span>enie <span class=\"_ _9\"></span>\u015bcian<span class=\"ff4\"> <span class=\"_ _b\"></span><span class=\"ff5\">obejmuj\u0105 <span class=\"_ _9\"></span>koszty <span class=\"_ _9\"></span>zabudowy <span class=\"_ _9\"></span>maszyn <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>urz\u0105dze\u0144 <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>przecince <span class=\"_ _9\"></span>\u015bcianowej, <span class=\"_ _9\"></span>chodniku <span class=\"_ _9\"></span>pod\u015bcianowym <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>nad\u015bcianowym <span class=\"_ _9\"></span>(np. <span class=\"_ _9\"></span>koszty </span></span></span>mat<span class=\"ff5\">eria\u0142\u00f3w, <span class=\"_ _8\"> </span>energii, <span class=\"_ _8\"> </span>wynagrodze\u0144 <span class=\"_ _8\"> </span>wraz <span class=\"_ _8\"> </span>z <span class=\"_ _8\"> </span>narzutami, <span class=\"_ _8\"> </span>pozosta\u0142yc<span class=\"_ _1\"></span>h  us\u0142<span class=\"_ _1\"></span>ug) <span class=\"_ _8\"> </span>niezb\u0119dnych <span class=\"_ _8\"> </span>do <span class=\"_ _8\"> </span>eksploatacji <span class=\"_ _8\"> </span>i <span class=\"_ _8\"> </span>transportu <span class=\"_ _8\"> </span>w\u0119gla <span class=\"_ _8\"> </span>ze  \u015bci<span class=\"_ _1\"></span>any.  Skumulowane <span class=\"_ _8\"> </span>nak\u0142ady<span class=\"_ _1\"></span> </span>na<span class=\"ls0\"> <span class=\"ff5\">zbrojenie <span class=\"_ _9\"></span>\u015bcian <span class=\"_ _9\"></span>Grupa <span class=\"_ _9\"></span>ujmuje <span class=\"_ _9\"></span>jako <span class=\"_ _9\"></span>aktywa <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>rezentuje <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>skonsolidowanym <span class=\"_ _9\"></span>sprawozdaniu <span class=\"_ _9\"></span>finansowym <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>oddzielnej<span class=\"_ _0\"></span></span> <span class=\"_ _9\"></span><span class=\"ff5\">pozycji <span class=\"_ _9\"></span>rzeczowych <span class=\"_ _9\"></span>ak<span class=\"_ _0\"></span>tyw\u00f3w <span class=\"_ _9\"></span>trwa\u0142ych.<span class=\"_ _1\"></span> </span></span>Aktywowane nak<span class=\"_ _0\"></span>\u0142ady na <span class=\"_ _0\"></span>zbrojenie <span class=\"_ _0\"></span>\u015bcian <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _9\"></span>ro<span class=\"_ _1\"></span>zliczane <span class=\"_ _0\"></span>proporcjonalnie do <span class=\"_ _0\"></span>ilo\u015bci <span class=\"_ _0\"></span>wydobytych <span class=\"_ _0\"></span>ton <span class=\"_ _0\"></span>w\u0119gla <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>zbrojonej <span class=\"_ _0\"></span>\u015bciany <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>stos<span class=\"_ _9\"></span>unku do<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>a\u0142o\u015bci o<span class=\"_ _0\"></span>szacowanyc<span class=\"_ _1\"></span>h zasob\u00f3w z danej \u015b<span class=\"_ _1\"></span>ciany i prezentowa<span class=\"_ _1\"></span>ne w wyniku fina<span class=\"_ _1\"></span>nsowym jako a<span class=\"ff4\">mortyzacja.<span class=\"_ _1\"></span> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Utrata warto\u015bci<span class=\"ffa\"> </span>Grupa <span class=\"_ _9\"></span>ocenia <span class=\"_ _b\"></span>na <span class=\"_ _9\"></span>ka\u017cdy <span class=\"_ _9\"></span>dz<span class=\"_ _0\"></span>ie\u0144 <span class=\"_ _9\"></span>ko\u0144cz\u0105cy <span class=\"_ _9\"></span>okres <span class=\"_ _b\"></span>sprawozdawc<span class=\"_ _1\"></span>zy <span class=\"_ _9\"></span>czy <span class=\"_ _b\"></span>zaistnia\u0142y <span class=\"_ _9\"></span>obiektywne <span class=\"_ _9\"></span>przes\u0142anki <span class=\"_ _9\"></span>mog\u0105ce <span class=\"_ _b\"></span>wskazyw<span class=\"_ _1\"></span>a\u0107 <span class=\"_ _9\"></span>na <span class=\"_ _b\"> </span>utrat\u0119 <span class=\"_ _9\"></span>wart<span class=\"_ _9\"></span>o\u015bci <span class=\"_ _9\"></span>danego <span class=\"_ _b\"></span>sk\u0142adnika<span class=\"_ _1\"></span> rzeczowych <span class=\"_ _b\"> </span>aktyw\u00f3w <span class=\"_ _b\"> </span>trwa\u0142ych. <span class=\"_ _b\"> </span>Testy <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>utrat\u0119 <span class=\"_ _b\"> </span>wa<span class=\"_ _0\"></span>rto\u015bci <span class=\"_ _b\"></span>rzeczowych <span class=\"_ _b\"></span>aktyw\u00f3w <span class=\"_ _b\"></span>trwa\u0142ych <span class=\"_ _b\"> </span>s\u0105 <span class=\"_ _b\"> </span>przeprowadzane <span class=\"_ _b\"> </span>zgodnie <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>zasadami <span class=\"_ _b\"></span>rachunkowo<span class=\"_ _1\"></span>\u015bci <span class=\"_ _b\"> </span>okre\u015blonymi w Nocie 7.4.<span class=\"_ _1c\"> </span>Okresy u\u017cytkowa<span class=\"_ _1\"></span>nia rzeczowych <span class=\"_ _1\"></span>aktyw\u00f3w trwa\u0142<span class=\"_ _1\"></span>ych<span class=\"ff4\"> </span>Grupa  okre<span class=\"_ _1\"></span>\u015bla  szaco<span class=\"_ _1\"></span>wane <span class=\"_ _8\"> </span>okresy  u\u017cytk<span class=\"_ _1\"></span>owania, <span class=\"_ _8\"> </span>a  poprzez <span class=\"_ _8\"> </span>to  stawki <span class=\"_ _8\"> </span>amortyzacj<span class=\"_ _1\"></span>i  dla <span class=\"_ _8\"> </span>poszczeg\u00f3lnych  rzeczowych <span class=\"_ _8\"> </span>aktyw\u00f3w  t<span class=\"_ _1\"></span>rwa\u0142ych. <span class=\"_ _8\"> </span>Szacunek  ten <span class=\"_ _8\"> </span>opiera si\u0119<span class=\"ff4\"> <span class=\"ls10\">na</span> </span>oczekiwanym <span class=\"_ _b\"></span>okresie <span class=\"_ _b\"> </span>ekonomicznej <span class=\"_ _b\"> </span>u\u017cyteczno\u015bci <span class=\"_ _b\"> </span>tych <span class=\"_ _8\"> </span>aktyw\u00f3w. <span class=\"_ _b\"></span>Poprawno\u015b\u0107 <span class=\"_ _b\"></span>stosowanych <span class=\"_ _b\"></span>okres\u00f3w <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>tawek <span class=\"_ _b\"></span>amortyzacyjnych <span class=\"_ _b\"></span>oraz <span class=\"_ _b\"> </span>wart<span class=\"_ _0\"></span>o\u015b\u0107 <span class=\"_ _8\"> </span>ko\u0144cowa<span class=\"_ _1\"></span> rzeczowych <span class=\"_ _8\"> </span>aktyw\u00f3w  trw<span class=\"_ _1\"></span>a\u0142ych <span class=\"_ _8\"> </span>podlegaj\u0105 <span class=\"_ _8\"> </span>corocznej  weryfik<span class=\"_ _1\"></span>acji  <span class=\"ff4\">raz w  ro<span class=\"_ _1\"></span>ku  w <span class=\"ls4\">IV</span> <span class=\"ff5\">kwartale, <span class=\"_ _8\"> </span>w  c<span class=\"_ _1\"></span>elu  do<span class=\"_ _1\"></span>konania  od<span class=\"_ _1\"></span>powiednich <span class=\"_ _8\"> </span>korekt  odpis<span class=\"_ _1\"></span>\u00f3w  am<span class=\"_ _1\"></span>ortyzacyjnyc<span class=\"_ _1\"></span>h </span></span>pocz\u0105wszy <span class=\"_ _8\"> </span>od<span class=\"ff4\"> </span>nast\u0119pnego <span class=\"_ _8\"> </span>roku <span class=\"_ _8\"> </span>obroto<span class=\"_ _1\"></span>wego. <span class=\"_ _8\"> </span>Weryfikacja <span class=\"_ _8\"> </span>stawek <span class=\"_ _8\"> </span>amortyz<span class=\"_ _1\"></span>acyjnych <span class=\"_ _8\"> </span>rzeczowych <span class=\"_ _8\"> </span>aktyw\u00f3w <span class=\"_ _8\"> </span>trwa\u0142y<span class=\"_ _1\"></span>ch <span class=\"_ _8\"> </span>przeprowadzona <span class=\"_ _8\"> </span>w<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"ls4\">IV</span> kwartale <span class=\"_ _8\"> </span>2022 <span class=\"_ _8\"> </span>roku </span>spowodowa\u0142a <span class=\"_ _9\"></span>spade<span class=\"_ _1\"></span>k <span class=\"_ _9\"></span>amortyz<span class=\"ff4\">acji <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>2023 </span>roku <span class=\"_ _9\"></span>wzgl\u0119dem <span class=\"_ _9\"></span>rok<span class=\"_ _1\"></span>u <span class=\"_ _9\"></span>poprzedniego <span class=\"_ _9\"></span>o<span class=\"ff4\"> 11,5 mln PLN.<span class=\"ff1\"> <span class=\"_ _9\"></span></span>Natomi<span class=\"_ _1\"></span>ast <span class=\"_ _9\"></span>weryfikacja <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tawek <span class=\"_ _9\"></span>amort<span class=\"_ _1\"></span>yzacyjnych <span class=\"_ _9\"></span>przeprow<span class=\"_ _1\"></span>adzona<span class=\"_ _1\"></span> </span>w <span class=\"ls4\">IV</span> kwartale 2023 rok<span class=\"_ _1\"></span>u spowoduje sp<span class=\"_ _1\"></span>adek amortyzacji w kolej<span class=\"_ _1\"></span>nym roku o 84,8 ml<span class=\"_ _1\"></span>n PLN.  Spos\u00f3b rozlicz<span class=\"_ _1\"></span>ania (amortyzacji)<span class=\"_ _1\"></span> wyrobisk ruch<span class=\"_ _1\"></span>owych i zbrojenia \u015bcian<span class=\"ffa\"> </span>Wyrobiska <span class=\"_ _b\"> </span>ruchowe <span class=\"_ _b\"> </span>s\u0105<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>rozliczane <span class=\"_ _b\"> </span>proporcjonalnie <span class=\"_ _b\"> </span>do<span class=\"_ _0\"></span><span class=\"ff4\"> </span>wielko\u015bci <span class=\"_ _b\"> </span>wydobycia <span class=\"_ _b\"> </span>w\u0119gla <span class=\"_ _8\"> </span>z<span class=\"ff4\"> </span>poszczeg\u00f3lnych <span class=\"_ _b\"> </span>rejon\u00f3w <span class=\"_ _b\"> </span>\u015bcianowych. <span class=\"_ _b\"> </span>D\u0142ugo\u015b\u0107 <span class=\"_ _8\"> </span>okresu <span class=\"_ _b\"> </span>rozliczania <span class=\"_ _b\"></span>danego<span class=\"_ _1\"></span> wyrobiska rucho<span class=\"_ _1\"></span>wego jest uzale\u017cni<span class=\"_ _1\"></span>ona od<span class=\"ff4\"> </span>szacunku ilo\u015bci w\u0119<span class=\"_ _1\"></span>gla znajduj\u0105ceg<span class=\"_ _1\"></span>o si\u0119 w<span class=\"ff4\"> danym p</span>ok\u0142adzie <span class=\"_ _1\"></span>udost\u0119pnionym <span class=\"_ _1\"></span>w ramach wyrobi<span class=\"_ _1\"></span>ska ruchowego.<span class=\"ff4\"> </span>Nak\u0142ady <span class=\"_ _b\"> </span>na<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>zbrojenie <span class=\"_ _8\"> </span>\u015bci<span class=\"_ _1\"></span>an <span class=\"_ _8\"> </span>s\u0105 <span class=\"_ _b\"> </span>rozliczane <span class=\"_ _b\"> </span>proporcjonalnie <span class=\"_ _b\"> </span>do<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>ilo\u015bci <span class=\"_ _8\"> </span>wydobytych <span class=\"_ _b\"> </span>ton <span class=\"_ _8\"> </span>w\u0119<span class=\"_ _1\"></span>gla <span class=\"_ _8\"> </span>ze <span class=\"_ _b\"> </span>zbrojonej <span class=\"_ _b\"> </span>\u015bciany. <span class=\"_ _8\"> </span>D\u0142ugo\u015b\u0107 <span class=\"_ _b\"></span>okresu <span class=\"_ _b\"> </span>r<span class=\"_ _9\"></span>ozliczania <span class=\"_ _b\"> </span>jest <span class=\"_ _8\"> </span>uzale\u017cnion<span class=\"_ _1\"></span>a od<span class=\"ls0\"> <span class=\"ff5\">oszacow<span class=\"_ _1\"></span>anych zasob\u00f3w <span class=\"_ _1\"></span>w\u0119gla znajduj\u0105cy<span class=\"_ _1\"></span>ch si\u0119 w zbrojonej \u015bcianie.<span class=\"_ _1c\"> </span></span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>WARTO\u015aCI NIE<span class=\"_ _1\"></span>MATERIALNE<span class=\"ffa\"> </span>Grupa posiada w s<span class=\"_ _1\"></span>zczeg\u00f3lno\u015bci na<span class=\"_ _1\"></span>st\u0119puj\u0105ce g\u0142\u00f3wn<span class=\"_ _1\"></span>e pozycje warto\u015b<span class=\"_ _1\"></span>ci niematerialnych:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">\u015bwiadectwa po<span class=\"_ _1\"></span>chodzenia energii,<span class=\"_ _1\"></span><span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">prawa do emisji <span class=\"_ _1\"></span>CO<span class=\"_ _1c\"> </span></span></span>2,<span class=\"_ _1c\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">informacja geol<span class=\"_ _1\"></span>ogiczna, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">koszty prac rozwoj<span class=\"_ _1\"></span>owych, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">oprogramowani<span class=\"_ _1\"></span>e komputerowe, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">autorskie prawa m<span class=\"_ _1\"></span>aj\u0105tkowe.<span class=\"ff4\"> </span></span></span>W  warto\u015bciach  niematerialnych  Jednostka  dominuj\u0105ca  prezentuje  <span class=\"ff9\">\u015bwiadectwa  pochodzenia  energii<span class=\"ff4\">  </span></span>nabyte  w <span class=\"_ _d\"> </span>celu<span class=\"_ _1\"></span>  spe\u0142nienia  obowi\u0105zku  ich<span class=\"ff4\"> umorzenia </span>wynikaj\u0105cego z <span class=\"_ _0\"></span>przepis\u00f3w Prawa <span class=\"_ _0\"></span>energetycznego. Ustawa o <span class=\"_ _0\"></span>odnawialnych \u017ar\u00f3d\u0142ach energii <span class=\"_ _0\"></span>daje sp\u00f3\u0142ce <span class=\"_ _0\"></span>posiadaj\u0105cej status o<span class=\"_ _0\"></span>dbiorc<span class=\"_ _0\"></span>y p<span class=\"_ _0\"></span>rzemys\u0142owe<span class=\"_ _1\"></span>go, <span class=\"_ _0\"></span>mo\u017cliwo\u015b\u0107<span class=\"_ _1\"></span> samodzielnego zakupu <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>przedstawienia do u<span class=\"_ _0\"></span>morzenia praw <span class=\"_ _0\"></span><span class=\"ff5\">maj\u0105tkowych wynikaj\u0105cych <span class=\"_ _0\"></span>ze</span> <span class=\"ff5\">\u015bwiadectw</span> <span class=\"ff5\">pochod<span class=\"_ _1\"></span>zenia <span class=\"_ _0\"></span>energii <span class=\"_ _0\"></span>lub uiszczenia <span class=\"_ _0\"></span>tzw. o<span class=\"_ _0\"></span>p\u0142aty zast\u0119pczej. </span>Prawa <span class=\"_ _8\"> </span>maj\u0105tkow<span class=\"_ _1\"></span>e <span class=\"_ _8\"> </span>wynikaj\u0105<span class=\"_ _1\"></span>ce <span class=\"_ _8\"> </span>ze<span class=\"ff4\"> </span>\u015bwiadectw <span class=\"_ _b\"> </span>pochodzenia <span class=\"_ _8\"> </span>energii <span class=\"_ _b\"> </span>wytworzonej <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>odnawialnych <span class=\"_ _8\"> </span>\u017ar\u00f3d\u0142ach <span class=\"_ _b\"> </span>ene<span class=\"_ _0\"></span>rgii <span class=\"_ _b\"> </span>powstaj\u0105 <span class=\"_ _8\"> </span>z <span class=\"_ _8\"> </span>chwil\u0105 <span class=\"_ _b\"> </span>zapisania <span class=\"_ _8\"> </span>ich <span class=\"_ _8\"> </span>w<span class=\"_ _0\"></span><span class=\"ff4\"> rejestrze<span class=\"_ _1\"></span> </span>\u015bwiadectw,<span class=\"ff4\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>wygasaj\u0105 z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>chwil\u0105 <span class=\"_ _0\"></span>ich u<span class=\"_ _0\"></span>morzenia. Termin <span class=\"_ _0\"></span>wykonania <span class=\"_ _0\"></span>obowi\u0105zku umorzenia <span class=\"_ _0\"></span>\u015bwiadectw p<span class=\"_ _0\"></span>ochodzenia lub <span class=\"_ _0\"></span>poniesienia <span class=\"_ _0\"></span>op\u0142at <span class=\"_ _0\"></span>zast\u0119pczy<span class=\"_ _0\"></span><span class=\"ff4\">ch <span class=\"_ _0\"></span>za <span class=\"_ _0\"></span>dany <span class=\"_ _0\"></span>rok </span>up\u0142ywa z dniem <span class=\"_ _1\"></span>30<span class=\"ff4\"> </span>czerwca nast\u0119pne<span class=\"_ _1\"></span>go roku. <span class=\"ff4\"> </span>\u015awiadectwa poc<span class=\"_ _1\"></span>hodzenia energii ujm<span class=\"_ _1\"></span>owane jako wart<span class=\"_ _1\"></span>o\u015bci niematerialn<span class=\"_ _1\"></span>e wyceniane s\u0105 pocz\u0105tkowo we<span class=\"_ _1\"></span>d\u0142ug ceny nabycia. <span class=\"ff4\"> </span>Wydatki <span class=\"_ _9\"></span>na <span class=\"_ _b\"></span>nabycie <span class=\"_ _9\"></span>\u015bwiadectw <span class=\"_ _9\"></span>pochodzenia <span class=\"_ _9\"></span>energii, <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>wzgl\u0119du <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>ich <span class=\"_ _9\"></span>specyficzny <span class=\"_ _9\"></span>charakter, <span class=\"_ _9\"></span>zosta\u0142y <span class=\"_ _9\"></span>uj\u0119te <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>skonsolidowanym <span class=\"_ _9\"></span>sp<span class=\"_ _9\"></span><span class=\"ff4\">rawozdaniu <span class=\"_ _9\"></span>z </span>przep\u0142yw\u00f3w pieni\u0119\u017cnych w<span class=\"ff4\"> </span>prze<span class=\"_ _1\"></span>p\u0142ywach pieni\u0119\u017cnyc<span class=\"_ _1\"></span>h z<span class=\"ff4\"> </span>dzia\u0142alno\u015bci opera<span class=\"_ _1\"></span>cyjnej<span class=\"ff4\">. </span>W warto\u015bciach niemateri<span class=\"_ _1\"></span>alnych Grupa preze<span class=\"_ _1\"></span>ntuje zakupione na rynk<span class=\"_ _1\"></span>u <span class=\"ffa\">prawa do emisji CO<span class=\"_ _1c\"> </span></span>2<span class=\"_ _1c\"> </span>, k<span class=\"ff5 ls0\">t\u00f3re wyceniane s\u0105 poc<span class=\"_ _1\"></span>z\u0105tkowo wed\u0142ug ceny n<span class=\"_ _1\"></span>abycia. Nabyte praw<span class=\"_ _1\"></span>a </span>do emisji <span class=\"_ _0\"></span>nie podlegaj\u0105 <span class=\"_ _0\"></span>amortyzacji, gdy\u017c ich <span class=\"_ _0\"></span>warto\u015b\u0107 rezydualna <span class=\"_ _0\"></span>nie jest <span class=\"_ _0\"></span>ni\u017csza ni\u017c <span class=\"_ _0\"></span>cena nabycia. P<span class=\"_ _0\"></span>raw<span class=\"_ _0\"></span><span class=\"ff4\">a do<span class=\"_ _0\"></span> emisji CO<span class=\"_ _1c\"> </span></span>2 <span class=\"ff5\">s\u0105 <span class=\"_ _0\"></span>poddawane analizie pod <span class=\"_ _0\"></span>k\u0105tem utraty </span>warto\u015bci. Na sza<span class=\"_ _1\"></span>cowan\u0105 w okr<span class=\"_ _1\"></span>esie sprawozdaw<span class=\"_ _1\"></span>czym emisj\u0119 CO<span class=\"_ _1c\"> </span>2 <span class=\"ff5\">Grupa tw<span class=\"_ _1\"></span>orzy rozliczeni<span class=\"_ _1\"></span>a mi\u0119dzyokresow<span class=\"_ _1\"></span>e koszt\u00f3w (pr<span class=\"_ _1\"></span>ezentowane jako z<span class=\"_ _1\"></span>obowi\u0105zania finans<span class=\"_ _1\"></span>owe </span>w <span class=\"_ _b\"> </span>pozycji <span class=\"_ _b\"> </span>rozliczenia <span class=\"_ _b\"></span>mi\u0119dzyokresowe <span class=\"_ _9\"></span>b<span class=\"_ _0\"></span>ierne <span class=\"_ _b\"> </span>\u2013<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _b\"></span>Nota <span class=\"_ _b\"> </span>7</span>.14.) <span class=\"_ _b\"> </span>w <span class=\"_ _b\"> </span>c<span class=\"_ _0\"></span>i\u0119\u017car <span class=\"_ _b\"></span>koszt\u00f3w <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>zia\u0142alno\u015bci <span class=\"_ _9\"></span>o<span class=\"_ _0\"></span>peracyjnej <span class=\"_ _b\"></span>(podatki <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>op\u0142aty). <span class=\"_ _9\"></span>P<span class=\"_ _0\"></span>rawa <span class=\"_ _b\"></span>do <span class=\"_ _b\"></span>emisji <span class=\"_ _b\"> </span>CO<span class=\"_ _1c\"> </span>2 <span class=\"_ _b\"> </span>otrzymywane nieodp\u0142atnie ujmow<span class=\"_ _1\"></span>ane s\u0105 wed\u0142ug <span class=\"_ _1\"></span>kosztu (zwykle z<span class=\"_ _1\"></span>ero) w ewidencji <span class=\"_ _1\"></span>pozabilansowej.<span class=\"_ _1c\"> </span>Prawo <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>ko<span class=\"_ _0\"></span>rzystani<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>informacji <span class=\"_ _0\"></span>geologicznej, z<span class=\"_ _0\"></span>akupione <span class=\"_ _0\"></span>licencje <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>r<span class=\"ff5\">ogramowanie <span class=\"_ _0\"></span>komputerowe, <span class=\"_ _0\"></span>autorskie <span class=\"_ _0\"></span>prawa <span class=\"_ _0\"></span>maj\u0105tkowe <span class=\"_ _0\"></span>aktywowane <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wysoko\u015bci </span>koszt\u00f3w poniesi<span class=\"_ _1\"></span>onych na ich nabycie. A<span class=\"_ _1\"></span>ktywowa<span class=\"_ _1\"></span>ne koszty odpisuje <span class=\"_ _1\"></span>si\u0119 przez szaco<span class=\"_ _1\"></span>wany okres u\u017cyt<span class=\"_ _1\"></span>kowania, kt\u00f3ry wyn<span class=\"_ _1\"></span>osi odpowiedn<span class=\"_ _0\"></span><span class=\"ff4\">io: </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Informacja geol<span class=\"_ _1\"></span>ogiczna<span class=\"ls4\">                    <span class=\"_ _0\"></span>        </span>  <span class=\"_ _0\"></span>           <span class=\"_ _1\"></span>                                 <span class=\"_ _1\"></span>                            5-75 lat, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Oprogramowani<span class=\"_ _1\"></span>e komputerowe<span class=\"ls4\">                        <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>              <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>           <span class=\"_ _0\"></span>     </span>1<span class=\"_ _0\"></span>-28 lat, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Autorskie prawa m<span class=\"_ _1\"></span>aj\u0105tkowe<span class=\"ff4 ls4\">                      <span class=\"_ _0\"></span><span class=\"ls0\">                      <span class=\"_ _1\"></span>                                  <span class=\"_ _1\"></span>                 3-58 lat, </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Koszty prac r<span class=\"_ _1\"></span>ozwojowych<span class=\"ls4\">                       <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>              <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>           <span class=\"_ _0\"></span>     </span>5<span class=\"_ _0\"></span>-56 lat.<span class=\"_ _1c\"> </span></span></span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Utrata <span class=\"ff9\">warto\u015bci</span> Grupa ocenia <span class=\"_ _1\"></span>na ka\u017cdy <span class=\"_ _1\"></span>dzie\u0144 k<span class=\"_ _1\"></span>o\u0144cz\u0105cy okr<span class=\"_ _1\"></span>es sprawozdawc<span class=\"_ _1\"></span>zy czy zai<span class=\"_ _1\"></span>stnia\u0142y obie<span class=\"_ _1\"></span>ktywne przes\u0142anki <span class=\"_ _1\"></span>mog\u0105ce <span class=\"_ _1\"></span>wskazywa\u0107 <span class=\"_ _1\"></span>na utrat\u0119 <span class=\"_ _1\"></span>warto<span class=\"_ _0\"></span>\u015bci pow<span class=\"_ _1\"></span>y\u017cszych sk\u0142<span class=\"_ _1\"></span>adnik\u00f3w warto\u015bci  niem<span class=\"_ _1\"></span>aterialnych. <span class=\"_ _8\"> </span>Testy  na <span class=\"_ _8\"> </span>utrat\u0119  warto<span class=\"_ _1\"></span>\u015bci  dla  w<span class=\"_ _1\"></span>arto\u015bci  ni<span class=\"_ _1\"></span>ematerialnych<span class=\"_ _1\"></span>  s\u0105  pr<span class=\"_ _1\"></span>zeprowadzane  zgodnie  z <span class=\"_ _8\"> </span>zasadami  ra<span class=\"_ _1\"></span>chunkowo\u015bci <span class=\"_ _8\"> </span>przedstawionymi w Nocie 7.4.<span class=\"_ _1c\"> </span>Okresy u\u017cytkowa<span class=\"_ _1\"></span>nia warto\u015bci niem<span class=\"_ _1\"></span>aterialnych<span class=\"ffa\"> </span>Grupa <span class=\"_ _f\"> </span>okre\u015bla <span class=\"_ _f\"> </span>szacowan<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>okresy <span class=\"_ _f\"> </span>u\u017cytkowania, <span class=\"_ _d\"> </span>a <span class=\"_ _f\"> </span>p<span class=\"_ _0\"></span>oprzez <span class=\"_ _f\"> </span>to <span class=\"_ _f\"> </span>stawki <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span>mortyzacji <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>la <span class=\"_ _f\"> </span>poszczeg<span class=\"_ _1\"></span>\u00f3lnych <span class=\"_ _f\"> </span>warto\u015bci <span class=\"_ _f\"> </span>niemateri<span class=\"_ _1\"></span>alnych. <span class=\"_ _f\"> </span>Szac<span class=\"_ _0\"></span><span class=\"ff4\">unek <span class=\"_ _f\"> </span>ten <span class=\"_ _f\"> </span>opiera </span>si\u0119<span class=\"ff4\"> <span class=\"ls10\">na</span> </span>oczekiwanym <span class=\"_ _b\"></span>okresie <span class=\"_ _b\"> </span>ekonomicznej <span class=\"_ _b\"> </span>u\u017cyteczno\u015bci <span class=\"_ _b\"> </span>tych <span class=\"_ _8\"> </span>aktyw\u00f3w. <span class=\"_ _b\"></span>Poprawno\u015b\u0107 <span class=\"_ _b\"></span>stosowanych <span class=\"_ _b\"></span>okres\u00f3w <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>tawek <span class=\"_ _b\"></span>amortyza<span class=\"_ _0\"></span>cyjnych <span class=\"_ _b\"> </span>oraz <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span>arto\u015b\u0107 <span class=\"_ _b\"></span>ko\u0144cowa warto\u015bci <span class=\"_ _0\"></span>niematerialnych <span class=\"_ _0\"></span>podlegaj\u0105 <span class=\"_ _0\"></span>corocznej <span class=\"_ _0\"></span>weryfikacji raz<span class=\"_ _0\"></span><span class=\"ff4\"> w <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>w <span class=\"ls4\">IV</span> </span>kwartale,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>celu <span class=\"_ _0\"></span>dokonania <span class=\"_ _0\"></span>odpowiednic<span class=\"_ _1\"></span>h <span class=\"_ _0\"></span>korekt <span class=\"_ _9\"></span>odpis\u00f3w amortyzacyjnych <span class=\"_ _0\"></span>pocz\u0105wszy od<span class=\"ls0\"> <span class=\"ff5\">nast\u0119pne<span class=\"_ _1\"></span>go <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>obrot<span class=\"_ _1\"></span>owego. <span class=\"_ _0\"></span><span class=\"ff4\">Przeprowadzona <span class=\"_ _0\"></span>w <span class=\"ls4\">IV</span> kwartale <span class=\"_ _0\"></span>2022 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>wer</span>yfikacj<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tawek a<span class=\"_ _0\"></span>mortyzacyjn<span class=\"_ _1\"></span>ych <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>niematerialnych <span class=\"_ _0\"></span>spowodowa\u0142a <span class=\"_ _0\"></span>spadek </span></span>amortyzacji w<span class=\"_ _0\"></span> 2023 roku o<span class=\"_ _0\"></span> 0,7 mln <span class=\"ff5\">PLN wzgl\u0119dem <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>poprzedniego.</span> <span class=\"_ _0\"></span>Natomiast <span class=\"_ _0\"></span>weryfikacja <span class=\"_ _0\"></span>stawek <span class=\"_ _0\"></span>amortyzacyjnyc<span class=\"_ _1\"></span>h <span class=\"_ _0\"></span>przeprowadzona w<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>IV <span class=\"_ _0\"></span>kwartale <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>roku nie spowoduje zmi<span class=\"_ _1\"></span>an amortyzacji w <span class=\"_ _1\"></span>kolejnym roku.<span class=\"_ _1c\"> </span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>PRAWO DO U\u017b<span class=\"_ _1\"></span>YTKOWANIA <span class=\"_ _1\"></span>SK\u0141ADNIKA AK<span class=\"_ _1\"></span>TYW\u00d3W<span class=\"ffa\"> </span>Z <span class=\"_ _9\"></span>dniem <span class=\"_ _9\"></span>rozpocz\u0119cia <span class=\"_ _9\"></span>umowy <span class=\"_ _9\"></span>leasingu <span class=\"_ _9\"></span>Grupa <span class=\"_ _9\"></span>ujmuje <span class=\"_ _9\"></span>sk\u0142adnik <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _9\"></span>prawa <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>u\u017cytkowania <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>zobowi\u0105<span class=\"_ _1\"></span>zanie <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>tyt<span class=\"_ _9\"></span>u\u0142u <span class=\"_ _9\"></span>leasingu. <span class=\"_ _9\"></span>Zasady <span class=\"_ _9\"></span>dotycz\u0105c<span class=\"_ _1\"></span>e ujmowania zobowi<span class=\"_ _1\"></span>\u0105zania z tytu\u0142u le<span class=\"_ _1\"></span>asingu przedsta<span class=\"_ _1\"></span>wiono w Nocie 6.2.<span class=\"ff4\"> </span>Grupa u<span class=\"_ _0\"></span>\u017cytkuje w <span class=\"_ _0\"></span>ramach <span class=\"_ _0\"></span>leasingu g<span class=\"_ _0\"></span>\u0142\u00f3wni<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>kombajny <span class=\"_ _0\"></span>\u015bcianowe i <span class=\"_ _0\"></span>chodnikowe oraz <span class=\"_ _0\"></span>maszyny <span class=\"_ _0\"></span>g\u00f3rnicze, \u015b<span class=\"_ _0\"></span>rodki transportu <span class=\"_ _0\"></span>oraz nieruch<span class=\"_ _9\"></span>omo<span class=\"_ _1\"></span>\u015bci <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>prawo <span class=\"ff4\">wieczystego </span>u\u017cytkowania gru<span class=\"_ _1\"></span>nt\u00f3w.<span class=\"ff4\"> </span>Na dzie\u0144 pocz\u0105t<span class=\"_ _1\"></span>kowego uj\u0119cia s<span class=\"_ _1\"></span>k\u0142adniki aktyw\u00f3w z tyt<span class=\"_ _1\"></span>u\u0142u prawa do <span class=\"_ _1\"></span>u\u017cytkowania wy<span class=\"_ _1\"></span>cenia si\u0119 wed\u0142ug k<span class=\"_ _1\"></span>osztu, kt\u00f3ry obej<span class=\"_ _1\"></span>muje:<span class=\"_ _0\"></span><span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">kwot\u0119 pocz\u0105t<span class=\"_ _1\"></span>kowej wyceny zobowi<span class=\"_ _1\"></span>\u0105zania z tytu\u0142<span class=\"_ _1\"></span>u leasingu,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">wszelkie op\u0142aty l<span class=\"_ _1\"></span>easingowe zap\u0142<span class=\"_ _1\"></span>acone w dacie rozpocz\u0119ci<span class=\"_ _1\"></span>a lub przed t\u0105 dat\u0105, p<span class=\"_ _1\"></span>omniejszon<span class=\"_ _1\"></span>e o wszelkie otrzyma<span class=\"_ _1\"></span>ne zach\u0119ty lea<span class=\"_ _1\"></span>singowe,<span class=\"_ _1c\"> </span></span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">wszelkie poc<span class=\"_ _1\"></span>z\u0105tkowe koszty be<span class=\"_ _1\"></span>zpo\u015brednie poniesi<span class=\"_ _1\"></span>one przez leasin<span class=\"_ _1\"></span>gobiorc\u0119 w zwi\u0105<span class=\"_ _1\"></span>zku z zawarciem umo<span class=\"_ _1\"></span>wy leasingu,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">szacunek <span class=\"_ _8\"> </span>koszt\u00f3w,  kt\u00f3re <span class=\"_ _8\"> </span>maj\u0105  zosta\u0107 <span class=\"_ _8\"> </span>poniesione  prz<span class=\"_ _1\"></span>ez  leasingo<span class=\"_ _1\"></span>biorc\u0119  w <span class=\"_ _8\"> </span>zwi\u0105zku  z <span class=\"_ _8\"> </span>obowi\u0105zkiem  d<span class=\"_ _1\"></span>emonta\u017cu  i <span class=\"_ _8\"> </span>usuni\u0119cia  baz<span class=\"_ _1\"></span>owego  sk\u0142a<span class=\"_ _1\"></span>dnika  aktyw<span class=\"_ _1\"></span>\u00f3w </span></span>lub <span class=\"ff5\">przeprowadzeni<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>renowacji <span class=\"_ _0\"></span>miejsca, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>kt\u00f3rym <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>zna<span class=\"_ _0\"></span>jdowa\u0142, lub <span class=\"_ _0\"></span>przeprowadzeniem <span class=\"_ _0\"></span>renowacji b<span class=\"_ _0\"></span>azowego sk<span class=\"_ _0\"></span>\u0142adnika aktyw\u00f3w <span class=\"_ _0\"></span>do <span class=\"_ _9\"></span>stanu<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _0\"></span>wymaganego p<span class=\"_ _0\"></span>rz<span class=\"ls10\">ez </span></span></span>warunki leasingu, c<span class=\"_ _1\"></span>hyba \u017ce te koszty <span class=\"_ _1\"></span>s\u0105 ponoszone w <span class=\"_ _1\"></span>celu wytworzeni<span class=\"_ _1\"></span>a zapas\u00f3w.<span class=\"ff4\"> </span>Po <span class=\"_ _0\"></span>dac<span class=\"_ _0\"></span>ie <span class=\"_ _0\"></span>rozpocz\u0119cia <span class=\"_ _0\"></span>leasingu <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupa <span class=\"_ _0\"></span>wycenia <span class=\"_ _0\"></span>sk\u0142adnik <span class=\"_ _9\"></span>aktyw\u00f3w z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _9\"></span>prawa <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>u\u017cytkowania <span class=\"_ _0\"></span>wed\u0142ug <span class=\"_ _9\"></span>kosztu <span class=\"_ _0\"></span>pomniejszonego <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>\u0142\u0105c<span class=\"_ _9\"></span><span class=\"ff4\">zne <span class=\"_ _0\"></span>odpisy <span class=\"_ _9\"></span>amort<span class=\"_ _1\"></span>yzacyjne<span class=\"_ _1\"></span> </span>(umorzenie) <span class=\"_ _1\"></span>i \u0142\u0105czne strat<span class=\"_ _1\"></span>y z tytu\u0142<span class=\"_ _1\"></span>u utrat<span class=\"_ _1\"></span>y warto\u015bci <span class=\"_ _1\"></span>oraz skoryg<span class=\"_ _1\"></span>owanego z <span class=\"_ _1\"></span>tytu\u0142u ja<span class=\"_ _1\"></span>kiejkolwiek <span class=\"_ _1\"></span>aktualizacji <span class=\"_ _1\"></span>wyceny <span class=\"_ _1\"></span>zobowi\u0105zania <span class=\"_ _1\"></span>z<span class=\"_ _0\"></span><span class=\"ff4\"> </span>tytu\u0142u leasin<span class=\"_ _1\"></span>gu poza <span class=\"_ _1\"></span>odwracaniem<span class=\"_ _1\"></span> dyskonta.  Grupa <span class=\"ff5\">o<span class=\"_ _1\"></span>kre\u015bla <span class=\"_ _1\"></span>stawki <span class=\"_ _5\"></span>amortyzacji dla <span class=\"_ _5\"></span>poszczeg\u00f3lnych <span class=\"_ _1\"></span>sk\u0142adnik\u00f3w <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rawa <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>u\u017cytkow<span class=\"_ _1\"></span>ania <span class=\"_ _1\"></span>aktyw\u00f3w. Prawo <span class=\"_ _5\"></span>do u\u017cytkowa<span class=\"_ _1\"></span>nia s<span class=\"_ _1\"></span>k\u0142adnika <span class=\"_ _1\"></span>aktyw\u00f3w <span class=\"_ _5\"></span>amortyzuje si\u0119 <span class=\"_ _5\"></span>liniowo </span>przez okres u\u017cytkowania aktyw\u00f3w nie d\u0142u\u017cszy ni\u017c ok<span class=\"_ _0\"></span>res leasingu wynikaj\u0105cy z zawartych um\u00f3w. Stawki amortyz<span class=\"_ _0\"></span>acyjne uzale\u017cnione s\u0105 od ok<span class=\"_ _0\"></span>resu trwania umowy<span class=\"_ _1\"></span>. W <span class=\"_ _b\"></span>przypadku <span class=\"_ _b\"></span>um\u00f3w <span class=\"_ _9\"></span>na<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>czas <span class=\"_ _9\"></span>nieok<span class=\"_ _0\"></span>re\u015blo<span class=\"_ _1\"></span>ny <span class=\"_ _b\"> </span>okres <span class=\"_ _b\"></span>amortyzacji <span class=\"_ _9\"></span>usta<span class=\"_ _0\"></span>la <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>podstawie <span class=\"_ _b\"> </span>na<span class=\"_ _0\"></span>jbardziej <span class=\"_ _9\"></span>prawdopodobnego <span class=\"_ _b\"></span>okresu <span class=\"_ _9\"></span>u\u017cytkowania <span class=\"_ _b\"></span>sk\u0142adnika, <span class=\"_ _9\"></span>b\u0105d\u017a <span class=\"_ _b\"> </span>te\u017c przyjmuje za o<span class=\"_ _1\"></span>kres jego amorty<span class=\"_ _1\"></span>zacji okres \u017cywot<span class=\"_ _1\"></span>no\u015bci danego <span class=\"_ _1\"></span>Zak\u0142adu JSW, w zale<span class=\"_ _1\"></span>\u017cno\u015bci od tego c<span class=\"_ _1\"></span>o lepiej odz<span class=\"_ _1\"></span>wierciedla rozs\u0105dni<span class=\"_ _1\"></span>e pewny okres <span class=\"_ _1\"></span>przez jaki Gru<span class=\"_ _1\"></span>pa nie skor<span class=\"_ _1\"></span>zysta z <span class=\"_ _5\"></span>opcji wypowiedzenia <span class=\"_ _5\"></span>umowy. Je\u017celi <span class=\"_ _1\"></span>Grupa <span class=\"_ _1\"></span>ma w<span class=\"_ _1\"></span>ystarczaj\u0105c<span class=\"_ _1\"></span>\u0105 pewn<span class=\"_ _1\"></span>o\u015b\u0107, \u017ce <span class=\"_ _5\"></span>skorzysta z <span class=\"_ _1\"></span>opcji <span class=\"_ _1\"></span>kupna, <span class=\"_ _1\"></span>sk\u0142adnik a<span class=\"_ _1\"></span>ktyw\u00f3<span class=\"_ _0\"></span>w <span class=\"_ _1\"></span>z tytu\u0142u<span class=\"_ _1\"></span> praw<span class=\"_ _1\"></span>a do<span class=\"ff4\"> </span>u\u017cytk<span class=\"_ _1\"></span>owania amor<span class=\"ff5\">tyzuje si\u0119 prze<span class=\"_ _1\"></span>z okres u\u017cytkow<span class=\"_ _1\"></span>ania danego sk\u0142<span class=\"_ _1\"></span>adnika aktyw\u00f3w.<span class=\"ff4\"> </span></span>Szacowane okresy <span class=\"_ _1\"></span>u\u017cytkowania dl<span class=\"_ _1\"></span>a poszczeg\u00f3ln<span class=\"_ _1\"></span>ych grup prawa do u\u017c<span class=\"_ _1\"></span>ytkowania akt<span class=\"_ _1\"></span>ywa wynosz\u0105 odpo<span class=\"_ _1\"></span>wiednio:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Budynki i budowle <span class=\"ls4\">                           <span class=\"_ _0\"></span>                 <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>      <span class=\"_ _0\"></span></span>                      <span class=\"_ _1\"></span>                    <span class=\"ls5\">1 </span>- 67 lat, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Urz\u0105dzenia tech<span class=\"_ _1\"></span>niczne i maszyn<span class=\"_ _1\"></span>y<span class=\"ff4 ls4\">             <span class=\"_ _0\"></span>            <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>         <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>             <span class=\"_ _0\"></span>      <span class=\"_ _0\"></span><span class=\"ls0\">2 m-<span class=\"ls13\">ce </span></span></span>\u2013<span class=\"ff4\"> 25 lat, </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">\u015arodki transport<span class=\"_ _1\"></span>u<span class=\"ff4 ls4\">               <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>         <span class=\"_ _0\"></span>     <span class=\"ls0\">                                   <span class=\"_ _1\"></span>                                 <span class=\"_ _1\"></span>       2 m-<span class=\"ls13\">ce </span><span class=\"ff5\">\u2013</span> 20 lat, </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Inne rzeczowe <span class=\"_ _1\"></span>aktywa trwa\u0142e<span class=\"ff4 ls4\">                     <span class=\"_ _0\"></span>                 <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>              <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>        <span class=\"_ _0\"></span>     <span class=\"ls5\">1 <span class=\"ls0\">- 6 lat, </span></span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Grunty<span class=\"ls4\">                    </span> <span class=\"_ _0\"></span>                   <span class=\"_ _1\"></span>                      <span class=\"_ _1\"></span>                                  <span class=\"_ _1\"></span>                                 <span class=\"_ _1\"></span>      <span class=\"ls5\">2 </span>- 65 lat, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Prawo wieczyst<span class=\"_ _1\"></span>ego u\u017cytkowania gr<span class=\"_ _1\"></span>unt\u00f3w<span class=\"ff4\">            <span class=\"_ _1\"></span>                             <span class=\"_ _1\"></span>                                 <span class=\"_ _1\"></span>      <span class=\"ls5\">9 </span>- 99 lat.<span class=\"_ _1c\"> </span></span></span></span>Grupa nie ujmuj<span class=\"_ _1\"></span>e aktyw\u00f3w i zobowi<span class=\"_ _1\"></span>\u0105za\u0144 z tytu\u0142u lea<span class=\"_ _1\"></span>singu w przypad<span class=\"_ _1\"></span>ku ujmowania:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">leasingu <span class=\"_ _8\"> </span>kr\u00f3tkoterminowego <span class=\"_ _8\"> </span>\u2013<span class=\"ff4\">  </span>leasing, <span class=\"_ _8\"> </span>kt\u00f3r<span class=\"_ _1\"></span>y  w <span class=\"_ _8\"> </span>dacie  ro<span class=\"_ _1\"></span>zpocz\u0119cia <span class=\"_ _8\"> </span>ma  okres <span class=\"_ _8\"> </span>leasingu <span class=\"_ _8\"> </span>nie  d\u0142u\u017c<span class=\"_ _1\"></span>szy  ni\u017c <span class=\"_ _8\"> </span>12  mi<span class=\"_ _1\"></span>esi\u0119cy. <span class=\"_ _8\"> </span>Uproszczenia <span class=\"_ _8\"> </span>tego  ni<span class=\"_ _1\"></span>e  zast<span class=\"_ _1\"></span>osowano </span></span>do<span class=\"ls0\"> <span class=\"ff5\">kr\u00f3tkoter<span class=\"_ _1\"></span>minowych <span class=\"_ _5\"></span>um\u00f3w le<span class=\"_ _1\"></span>asingu <span class=\"_ _5\"></span>\u015b<span class=\"_ _0\"></span>rodk\u00f3w <span class=\"_ _5\"></span>produkcji, <span class=\"_ _1\"></span>wykorzystywa<span class=\"_ _1\"></span>nych <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>podziemnych <span class=\"_ _1\"></span>zak\u0142adach <span class=\"_ _5\"></span>g\u00f3rniczych. <span class=\"_ _5\"></span>Leasing, <span class=\"_ _1\"></span>w<span class=\"ff4\"> </span>kt\u00f3rym <span class=\"_ _1\"></span>wprowadzono <span class=\"_ _5\"></span>opcj\u0119 <span class=\"_ _1\"></span>kupna<span class=\"_ _1\"></span> </span></span>nie jest leasingiem <span class=\"_ _1\"></span>kr\u00f3tkoterminowym,<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">leasingu dotycz\u0105cego akty<span class=\"_ _1\"></span>w\u00f3w o niskiej warto\u015bci \u2013<span class=\"ff4\"> <span class=\"_ _0\"></span></span>czyli takich, kt\u00f3rych jednostkow<span class=\"_ _1\"></span>a warto\u015b\u0107 pocz\u0105tkowa nowego sk\u0142adnika przedmiotu leasingu nie przekra<span class=\"_ _1\"></span>cza </span></span>20 tys. PLN, z w<span class=\"_ _1\"></span>y\u0142\u0105czeniem prawa <span class=\"_ _1\"></span>wieczystego u\u017cytko<span class=\"_ _1\"></span>wania grunt\u00f3w ora<span class=\"_ _1\"></span>z um\u00f3w leasingu, <span class=\"_ _1\"></span>w kt\u00f3rych wprow<span class=\"_ _1\"></span>adzono opcj\u0119 <span class=\"_ _1\"></span>kupna.<span class=\"ff4\"> </span>P\u0142atno\u015bci zwi\u0105zane z l<span class=\"_ _1\"></span>easingiem kr<span class=\"_ _1\"></span>\u00f3tkoterminowym i le<span class=\"_ _1\"></span>asingiem akt<span class=\"_ _1\"></span>yw\u00f3w o niskiej warto\u015bci ujmowane <span class=\"_ _1\"></span>s\u0105 liniowo w kos<span class=\"_ _1\"></span>ztach bie\u017c\u0105cego okre<span class=\"_ _1\"></span>su.<span class=\"ff4\"> </span>W przypadku leasingu, gdzie Grupa jest leasingobiorc\u0105, dla um\u00f3w zawieraj<span class=\"_ _1\"></span>\u0105cych zar\u00f3wno elementy leasin<span class=\"_ _1\"></span>gowe jak i elementy niel<span class=\"_ _0\"></span><span class=\"ff4\">easingowe, w przypadku braku<span class=\"_ _1\"></span> </span>mo\u017cliwo\u015bci ich w<span class=\"_ _1\"></span>yodr\u0119bnienia, Grup<span class=\"_ _1\"></span>a stosuje uproszczenie i <span class=\"_ _1\"></span>ujmuje ka\u017cdy elem<span class=\"_ _1\"></span>ent leasingowy i <span class=\"_ _1\"></span>nieleasingowy ja<span class=\"_ _1\"></span>ko pojedynczy elem<span class=\"_ _1\"></span>ent leasingowy.<span class=\"ff4\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Utrata warto\u015bci<span class=\"ffa\"> </span>Grupa <span class=\"_ _0\"></span>ocenia <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ka\u017cdy <span class=\"_ _9\"></span>dzie<span class=\"_ _1\"></span>\u0144 <span class=\"_ _0\"></span>ko\u0144cz\u0105cy <span class=\"_ _0\"></span>okres <span class=\"_ _9\"></span>sprawozdawc<span class=\"_ _1\"></span>zy <span class=\"_ _0\"></span>czy <span class=\"_ _9\"></span>zaistnia\u0142<span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>obiektywne <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzes\u0142anki <span class=\"_ _0\"></span>mog\u0105ce <span class=\"_ _9\"></span>wskazywa\u0107 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>utrat\u0119 <span class=\"_ _9\"></span>warto\u015bci sk<span class=\"_ _0\"></span>\u0142adnik\u00f3<span class=\"_ _1\"></span>w <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ktyw\u00f3w<span class=\"_ _1\"></span> z <span class=\"ff5\">tytu\u0142u prawa do u<span class=\"_ _1\"></span>\u017cytkowania. Testy <span class=\"_ _1\"></span>na utrat\u0119 w<span class=\"_ _1\"></span>arto\u015bci s\u0105 przeprowad<span class=\"_ _1\"></span>zane zgodnie z za<span class=\"_ _1\"></span>sadami rachunkow<span class=\"_ _1\"></span>o\u015bci przedstawio<span class=\"_ _1\"></span>nymi w No<span class=\"ff4\">c<span class=\"_ _0\"></span>ie 7.4.<span class=\"_ _1c\"> </span></span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>UTRATA WART<span class=\"_ _1\"></span>O\u015aCI AKTYW\u00d3W NI<span class=\"_ _1\"></span>EFINANS<span class=\"_ _1\"></span>OWYCH<span class=\"ffa\"> </span>Niefinansowe <span class=\"_ _5\"></span>aktywa trwa\u0142<span class=\"_ _1\"></span>e (<span class=\"_ _1\"></span>aktywa <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>odlegaj\u0105ce <span class=\"_ _1\"></span>amort<span class=\"_ _1\"></span>yzacji) <span class=\"_ _1\"></span>Grupa <span class=\"_ _1\"></span>analiz<span class=\"_ _1\"></span>uje po<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>k\u0105tem <span class=\"_ _1\"></span>utraty wart<span class=\"_ _1\"></span>o\u015bci, <span class=\"_ _1\"></span>ilekro\u0107 <span class=\"_ _1\"></span>jakie\u015b <span class=\"_ _5\"></span>zda<span class=\"_ _0\"></span>rzenia <span class=\"_ _1\"></span>lub <span class=\"_ _5\"></span>zmiany o<span class=\"_ _1\"></span>koliczno\u015bci <span class=\"_ _1\"></span>wskazuj<span class=\"_ _1\"></span>\u0105 na <span class=\"_ _b\"></span>mo\u017cliwo\u015b\u0107 <span class=\"_ _9\"></span>niezrealizowania <span class=\"_ _b\"></span>ich <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _b\"></span>ksi\u0119gowej. <span class=\"_ _9\"></span>Dodatkowo <span class=\"_ _b\"></span>warto\u015b\u0107 <span class=\"_ _9\"></span>firmy <span class=\"_ _b\"></span>podlega <span class=\"_ _9\"></span>corocznemu <span class=\"_ _b\"></span>testowi <span class=\"_ _b\"></span>spraw<span class=\"_ _1\"></span>dzaj\u0105cemu <span class=\"_ _9\"></span>czy<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>n<span class=\"_ _9\"></span>ast\u0105pi\u0142a <span class=\"_ _9\"></span>utrata <span class=\"_ _b\"></span>warto\u015bci niezale\u017cnie od wyst\u0105<span class=\"_ _1\"></span>pienie przes\u0142a<span class=\"_ _1\"></span>nek.<span class=\"ff4\"> </span>W <span class=\"_ _b\"></span>przypadku, <span class=\"_ _9\"></span>gdy<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>wa<span class=\"_ _0\"></span>rto\u015b\u0107 <span class=\"_ _9\"></span>ksi\u0119gowa <span class=\"_ _b\"></span>danego <span class=\"_ _b\"></span>sk\u0142adnika <span class=\"_ _b\"></span>niefinans<span class=\"_ _1\"></span>owych <span class=\"_ _b\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>trwa\u0142ych <span class=\"_ _b\"></span>przewy\u017csza <span class=\"_ _b\"></span>jego <span class=\"_ _9\"></span>oszacowan\u0105 <span class=\"_ _b\"></span>warto\u015b\u0107 <span class=\"_ _b\"></span>odzyski<span class=\"_ _0\"></span>waln\u0105, <span class=\"_ _b\"></span>jego <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span>arto\u015b<span class=\"_ _1\"></span>\u0107 ksi\u0119gowa <span class=\"_ _9\"></span>podlega <span class=\"_ _9\"></span>odpisowi <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _9\"></span>utraty <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>wysoko\u015bci <span class=\"_ _9\"></span>jego <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>odzyskiwal<span class=\"_ _1\"></span>nej. <span class=\"_ _9\"></span>Warto\u015b\u0107 <span class=\"_ _9\"></span>odzyskiwa<span class=\"_ _0\"></span>ln\u0105 <span class=\"_ _9\"></span>stanowi <span class=\"_ _9\"></span>wy\u017csza <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>dw\u00f3ch <span class=\"_ _9\"></span>kwot: <span class=\"_ _9\"></span>warto\u015bci godziwej aktyw\u00f3w <span class=\"_ _1\"></span>pomniejszonej o<span class=\"ff4\"> </span>kos<span class=\"_ _1\"></span>zty sprzeda\u017cy lub <span class=\"_ _1\"></span>warto\u015bci u\u017cytkow<span class=\"_ _1\"></span>ej.<span class=\"ff4\"> </span>Dla potrzeb anali<span class=\"_ _1\"></span>zy pod k\u0105tem <span class=\"_ _1\"></span>utraty warto\u015bci, <span class=\"_ _1\"></span>aktywa grup<span class=\"_ _1\"></span>uje si\u0119 na n<span class=\"_ _1\"></span>ajni\u017cszym pozio<span class=\"_ _1\"></span>mie, w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>odniesieni<span class=\"_ _1\"></span>u do kt\u00f3rego <span class=\"_ _1\"></span>wyst\u0119puj\u0105 d<span class=\"_ _1\"></span>aj\u0105ce si\u0119 zi<span class=\"_ _1\"></span>dentyfikowa\u0107 odr\u0119bne<span class=\"_ _1\"></span> przep\u0142ywy pieni\u0119\u017cne <span class=\"_ _0\"></span>(o\u015brodki wypracowuj\u0105ce \u015brodki <span class=\"_ _0\"></span>pieni\u0119\u017cne). Testy <span class=\"_ _0\"></span>na<span class=\"_ _0\"></span><span class=\"ff4\"> </span>utrat\u0119 warto\u015bci <span class=\"_ _0\"></span>niefinansowych aktyw\u00f3w <span class=\"_ _0\"></span>trwa\u0142ych wykonywane <span class=\"_ _0\"></span>s\u0105<span class=\"ff4\"> z<span class=\"_ _0\"></span> </span>przyj\u0119<span class=\"_ _1\"></span>ciem <span class=\"_ _0\"></span>zasady, i\u017c<span class=\"ff4 ls0\"> <span class=\"ff5\">dla aktyw\u00f3w niewycofanych z u\u017cytkowa<span class=\"_ _1\"></span>nia najmniejsz\u0105 grup\u0119 aktyw\u00f3w st<span class=\"_ _1\"></span>anowi kopaln<span class=\"_ _0\"></span><span class=\"ff4\">ia lub </span>inna sp\u00f3\u0142ka zale\u017cna (o\u015br<span class=\"_ _1\"></span>odek wypracowywuj\u0105<span class=\"_ _1\"></span>cy \u015brodki pieni\u0119\u017cne \u2013<span class=\"ff4\"> </span></span></span>\u201eCGU\u201d). <span class=\"_ _b\"> </span>W <span class=\"_ _8\"> </span>celu <span class=\"_ _b\"> </span>przeprowadzenia <span class=\"_ _b\"></span>testu <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>utrat\u0119 <span class=\"_ _b\"> </span>warto\u015bci, <span class=\"_ _b\"> </span>warto\u015b\u0107 <span class=\"_ _8\"> </span>firmy <span class=\"_ _b\"></span>przej\u0119ta <span class=\"_ _b\"> </span>w <span class=\"_ _8\"> </span>wyniku <span class=\"_ _b\"></span>po\u0142\u0105czenia <span class=\"_ _b\"></span>przedsi\u0119wzi\u0119\u0107 <span class=\"_ _b\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>chwili <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rzej\u0119cia <span class=\"_ _b\"></span>zostaje <span class=\"_ _b\"> </span>przypisana do<span class=\"ls0\"> <span class=\"ff5\">poszczeg<span class=\"_ _1\"></span>\u00f3lnych o\u015brodk\u00f3w lu<span class=\"_ _1\"></span>b zespo\u0142\u00f3w o\u015bro<span class=\"_ _1\"></span>dk\u00f3w wypracowuj\u0105<span class=\"_ _1\"></span>cych \u015brodki pieni\u0119\u017c<span class=\"_ _1\"></span>ne. <span class=\"ff4\"> </span></span></span>Niefinansowe <span class=\"_ _0\"></span>aktywa, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>dniesieniu d<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>kt\u00f3rych <span class=\"_ _9\"></span>uprze<span class=\"_ _1\"></span>dnio <span class=\"_ _0\"></span>stwierdzono <span class=\"_ _0\"></span>utrat\u0119 <span class=\"_ _9\"></span>wart<span class=\"_ _1\"></span>o\u015bci, <span class=\"_ _0\"></span>oceniane <span class=\"_ _0\"></span>s\u0105<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>na<span class=\"_ _0\"></span><span class=\"ff4\"> </span>ka\u017cdy <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _9\"></span>ko\u0144cz\u0105cy o<span class=\"_ _0\"></span>kres <span class=\"_ _0\"></span>sprawozdawczy <span class=\"_ _0\"></span>pod <span class=\"_ _0\"></span>k\u0105tem wyst\u0119powania prze<span class=\"_ _1\"></span>s\u0142anek wskazuj\u0105<span class=\"_ _1\"></span>cych na mo\u017cliwo<span class=\"_ _1\"></span>\u015b\u0107 odwr\u00f3cenia dokonanego <span class=\"_ _1\"></span>odpisu<span class=\"ff4\">. </span>Utworzenie  i  odwr\u00f3cenie  odpis\u00f3w  aktualizuj\u0105<span class=\"_ _1\"></span>cych  warto\u015b\u0107  niefinansowych  aktyw\u00f3w  trwa\u0142y<span class=\"_ _1\"></span>ch  ujmowane  jest  w  skonsolidowanym  spraw<span class=\"_ _0\"></span><span class=\"ff4\">ozdaniu  z  wyniku </span>finansowego i <span class=\"_ _5\"></span>in<span class=\"_ _0\"></span>nych c<span class=\"_ _1\"></span>a\u0142kowitych d<span class=\"_ _1\"></span>ochod\u00f3w w<span class=\"ff4\"> </span>pozycji <span class=\"_ _1\"></span>pozosta\u0142e <span class=\"_ _1\"></span>koszty/przyc<span class=\"_ _1\"></span>hody. Od<span class=\"_ _1\"></span>pis z tytu\u0142u utrat<span class=\"_ _1\"></span>y warto\u015b<span class=\"_ _1\"></span>ci dotycz\u0105<span class=\"_ _1\"></span>cy warto\u015bci <span class=\"_ _1\"></span>firmy nie <span class=\"_ _1\"></span>podlega <span class=\"_ _1\"></span>odwr\u00f3ceniu.<span class=\"ff4\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Grupa oceniaj\u0105c na ka\u017cdy dzie\u0144 ko\u0144cz\u0105cy okres s<span class=\"_ _0\"></span>prawozdaw<span class=\"_ _1\"></span>czy istnienie przes\u0142anek mog\u0105cych wskazywa\u0107 na utrat\u0119 warto\u015bci danego<span class=\"_ _9\"></span><span class=\"ff4\"> </span>sk\u0142adnika <span class=\"ff4\">niefinanso<span class=\"_ _1\"></span>wych </span>aktyw\u00f3w trwa\u0142yc<span class=\"_ _1\"></span>h weryfikuje czynni<span class=\"_ _1\"></span>ki zewn\u0119trzne, jak i w<span class=\"_ _1\"></span>ewn\u0119trzne.<span class=\"ff4\"> </span>Oszacowanie wart<span class=\"_ _1\"></span>o\u015bci odzyskiwaln<span class=\"_ _1\"></span>ej o\u015brodk\u00f3w wypra<span class=\"_ _1\"></span>cowuj\u0105cych prze<span class=\"_ _1\"></span>p\u0142ywy pieni\u0119\u017cne <span class=\"_ _1\"></span>opiera si\u0119 na szere<span class=\"_ _1\"></span>gu za\u0142o\u017ce\u0144, o czym <span class=\"_ _1\"></span>mowa w dalszej cz\u0119\u015bci Noty.<span class=\"ff4\"> </span>Grupa kalkuluj\u0105c <span class=\"_ _1\"></span>wysoko\u015b\u0107 <span class=\"_ _1\"></span>ujmowanego <span class=\"_ _1\"></span>odpisu z tytu\u0142u <span class=\"_ _1\"></span>utraty warto<span class=\"_ _1\"></span>\u015bci, w syt<span class=\"_ _1\"></span>uacji gdy <span class=\"_ _1\"></span>zdyskontowane <span class=\"_ _1\"></span>przep\u0142ywy g<span class=\"_ _1\"></span>enerowane przez <span class=\"_ _1\"></span>dany CGU<span class=\"_ _1\"></span> przyjmuj\u0105 w<span class=\"_ _1\"></span>arto\u015b\u0107 ujemn\u0105, <span class=\"_ _0\"></span>uwzgl\u0119dnia <span class=\"_ _0\"></span>specyficzne <span class=\"_ _0\"></span>uwarunkowani<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>dotycz\u0105ce <span class=\"_ _0\"></span>g\u00f3rnictwa <span class=\"_ _0\"></span>w\u0119gla <span class=\"_ _9\"></span>ka<span class=\"_ _1\"></span>miennego <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>Polsce <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>raz <span class=\"_ _0\"></span>dotychczasow\u0105 his<span class=\"_ _0\"></span>tori\u0119 <span class=\"_ _0\"></span>likwid<span class=\"_ _0\"></span><span class=\"ff4\">acji <span class=\"_ _0\"></span>z</span>ak\u0142ad\u00f3w <span class=\"_ _0\"></span>g\u00f3rniczych, tj.<span class=\"ls0\"> <span class=\"ff5\">prowadzenie tej <span class=\"_ _0\"></span>likwidacji <span class=\"_ _0\"></span>nie p<span class=\"_ _0\"></span>rzez p<span class=\"_ _0\"></span>rzed<span class=\"_ _1\"></span>si\u0119biorstwa prowadz\u0105ce <span class=\"_ _0\"></span>wydobycie, a <span class=\"_ _0\"></span>przez <span class=\"_ _0\"></span>powo\u0142an\u0105 do <span class=\"_ _0\"></span>tego <span class=\"_ _0\"></span>sp\u00f3\u0142k\u0119 celow\u0105 <span class=\"_ _0\"></span>(Sp\u00f3\u0142k\u0119 <span class=\"_ _0\"></span>Re<span class=\"_ _0\"></span>strukturyzacji Kopal\u0144 <span class=\"_ _0\"></span>S.A. <span class=\"_ _0\"></span><span class=\"ff4\">- </span></span></span>\u201eSRK\u201d), <span class=\"_ _b\"> </span>przyjmuj\u0105c, <span class=\"_ _b\"></span>i\u017c <span class=\"_ _b\"> </span>w <span class=\"_ _b\"> </span>takiej <span class=\"_ _b\"> </span>sytuacji <span class=\"_ _b\"> </span>warto\u015b\u0107 <span class=\"_ _b\"> </span>odzyskiwalna <span class=\"_ _b\"></span>danego <span class=\"_ _b\"> </span>CGU <span class=\"_ _b\"> </span>wynos<span class=\"_ _0\"></span>i <span class=\"_ _b\"> </span>ze<span class=\"_ _0\"></span>ro. <span class=\"_ _b\"></span>Przyj\u0119cie <span class=\"_ _b\"></span>warto\u015bci <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>ero <span class=\"_ _b\"> </span>jako <span class=\"_ _b\"></span>dolnej <span class=\"_ _b\"> </span>granicy <span class=\"_ _b\"></span>warto\u015bci <span class=\"_ _b\"> </span>odzyskiwalnej w <span class=\"ff5\">kalkulacji warto\u015b<span class=\"_ _1\"></span>ci godziwej wynika z za\u0142o\u017cenia, <span class=\"_ _1\"></span>\u017ce ka\u017cdy hipotetyczny naby<span class=\"_ _1\"></span>wca na rynku ma prawo do takiego s<span class=\"_ _1\"></span>amego wsparcia, <span class=\"ff4\">jak JSW w zakresie likwidacji </span></span>nierentownych k<span class=\"_ _1\"></span>opal\u0144.<span class=\"_ _1c\"> </span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>INWESTYCJE W P<span class=\"_ _1\"></span>ORTFEL AKT<span class=\"_ _1\"></span>YW\u00d3W FIZ<span class=\"ffa\"> </span>Aktywa finansowe <span class=\"_ _1\"></span>znajduj\u0105ce si\u0119 w p<span class=\"_ _1\"></span>ortfelu inwe<span class=\"_ _1\"></span>stycji FIZ klasyfikowa<span class=\"_ _1\"></span>ne s\u0105 jako: <span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">aktywa finansowe <span class=\"_ _1\"></span>wyceniane w <span class=\"_ _1\"></span>warto\u015bci godziwej <span class=\"_ _1\"></span>przez wynik fin<span class=\"_ _1\"></span>ansowy, <span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">aktywa finansowe <span class=\"_ _1\"></span>wyceniane wed\u0142<span class=\"_ _1\"></span>ug zamortyzowa<span class=\"_ _1\"></span>nego kosztu.<span class=\"ff4\"> </span></span></span>Do a<span class=\"_ _1\"></span>ktyw\u00f3w fin<span class=\"_ _1\"></span>ansowych <span class=\"_ _1\"></span>wycenianych <span class=\"_ _5\"></span>wed\u0142ug zamortyzowanego <span class=\"_ _1\"></span>kosztu <span class=\"_ _1\"></span>zalicza <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>ktywa, <span class=\"_ _1\"></span>kt\u00f3re <span class=\"_ _1\"></span>spe\u0142niaj\u0105 t<span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>SPPI i <span class=\"_ _1\"></span>utrzymy<span class=\"_ _1\"></span>wane s\u0105 <span class=\"_ _5\"></span>w celu \u015b<span class=\"_ _1\"></span>ci\u0105gni\u0119cia <span class=\"_ _1\"></span>kwoty g\u0142\u00f3wnej i odsete<span class=\"_ _1\"></span>k; s\u0105 to g\u0142\u00f3wnie: \u015br<span class=\"_ _1\"></span>odki pieni\u0119\u017cne,  de<span class=\"_ _1\"></span>pozyty bankowe or<span class=\"_ _1\"></span>az nale\u017cno\u015bci <span class=\"_ _1\"></span>wynikaj\u0105ce z bie<span class=\"_ _1\"></span>\u017c\u0105cej dzia\u0142alno\u015b<span class=\"_ _1\"></span>ci. <span class=\"_ _0\"></span><span class=\"ff4\"> </span>Grupa nie posiada w <span class=\"_ _1\"></span>po<span class=\"ff5\">rtfelu FIZ in<span class=\"_ _1\"></span>strument\u00f3w d\u0142u\u017cnyc<span class=\"_ _1\"></span>h wycenianych <span class=\"_ _1\"></span>w warto\u015bci godzi<span class=\"_ _1\"></span>wej przez inne ca\u0142k<span class=\"_ _1\"></span>owite dochody.<span class=\"ff4\"> </span></span>Wszystkie pozosta\u0142<span class=\"_ _1\"></span>e aktywa w port<span class=\"_ _1\"></span>felu FIZ s\u0105 zaliczan<span class=\"_ _1\"></span>e do wyceniany<span class=\"_ _1\"></span>ch w warto\u015bci godzi<span class=\"_ _1\"></span>wej przez wynik fin<span class=\"_ _1\"></span>ansowy. Meto<span class=\"_ _1\"></span>dy ustal<span class=\"_ _0\"></span>ania warto\u015bci go<span class=\"_ _1\"></span>dziwej aktyw\u00f3<span class=\"_ _1\"></span>w FIZ s<span class=\"ff5\">\u0105 przedstawio<span class=\"_ _1\"></span>ne w Nocie 9.2.<span class=\"ff4\"> </span></span>W <span class=\"_ _9\"></span>odniesieniu <span class=\"_ _0\"></span>do <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>fin<span class=\"_ _1\"></span>ansowych <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>ycenianych <span class=\"_ _0\"></span>wed\u0142ug <span class=\"_ _9\"></span>zamortyzowa<span class=\"_ _1\"></span>nego <span class=\"_ _9\"></span>kosztu <span class=\"_ _0\"></span>przy <span class=\"_ _9\"></span>zastosowaniu <span class=\"_ _0\"></span>efektywnej <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>topy <span class=\"_ _9\"></span>procentowej<span class=\"ff4\">, <span class=\"_ _9\"></span>odpisy <span class=\"_ _9\"></span>z </span>tytu\u0142u <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>trat<span class=\"_ _1\"></span>y warto\u015bci wylicza <span class=\"_ _1\"></span>si\u0119 przy zastosowa<span class=\"_ _1\"></span>niu modelu oczeki<span class=\"_ _1\"></span>wanych strat kre<span class=\"_ _1\"></span>dytowych.<span class=\"_ _1c\"> </span>Przychody z tytu\u0142u <span class=\"_ _1\"></span>odsetek oblicza <span class=\"_ _1\"></span>si\u0119 metod\u0105 efektyw<span class=\"_ _1\"></span>nej stopy proce<span class=\"_ _1\"></span>ntowej i ujmuje w p<span class=\"_ _1\"></span>ozycji pozosta\u0142e <span class=\"_ _1\"></span>zyski/(straty) <span class=\"ff4\">- netto. </span>Zysk <span class=\"_ _1\"></span>lub str<span class=\"_ _1\"></span>at\u0119 <span class=\"_ _1\"></span>z w<span class=\"_ _1\"></span>yceny <span class=\"_ _1\"></span>inwestycji <span class=\"_ _5\"></span>do warto\u015bci <span class=\"_ _5\"></span>g<span class=\"_ _0\"></span>odziwej <span class=\"_ _5\"></span>o<span class=\"_ _0\"></span>raz <span class=\"_ _1\"></span>z <span class=\"_ _1\"></span>realizacji <span class=\"_ _1\"></span>portfela <span class=\"_ _5\"></span>F<span class=\"_ _0\"></span>IZ <span class=\"_ _5\"></span>u<span class=\"_ _0\"></span>jmuje <span class=\"_ _1\"></span>si\u0119 w <span class=\"_ _5\"></span>wyniku f<span class=\"_ _1\"></span>inansowym <span class=\"_ _1\"></span>i<span class=\"ff4\"> <span class=\"ls5\">pr</span></span>ezentuje w <span class=\"_ _1\"></span>pozycji <span class=\"_ _5\"></span>pozosta\u0142e zy<span class=\"_ _1\"></span>ski/(straty)<span class=\"_ _1\"></span> \u2013<span class=\"ff4\"> </span>netto w okresie, <span class=\"_ _1\"></span>w kt\u00f3rym wyst<span class=\"_ _1\"></span>\u0105pi\u0142y.<span class=\"ff4\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Grupa <span class=\"_ _9\"></span>prezentuje <span class=\"_ _0\"></span>przep\u0142ywy <span class=\"_ _9\"></span>netto <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>inwestycji <span class=\"_ _0\"></span>FIZ<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>przep\u0142ywach <span class=\"_ _0\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>dzia\u0142alno\u015bci <span class=\"_ _9\"></span>inwe<span class=\"_ _1\"></span>stycyjnej. <span class=\"_ _9\"></span>Wp\u0142ywy <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>wydatki <span class=\"_ _9\"></span>z <span class=\"_ _8\"> </span>tyt<span class=\"_ _1\"></span>u\u0142u <span class=\"_ _9\"></span>transakcji <span class=\"_ _9\"></span>Sell <span class=\"_ _0\"></span>Buy <span class=\"_ _9\"></span>Back (\u201eSBB\u201d) <span class=\"_ _b\"> </span>Grupa <span class=\"_ _b\"> </span>ujmuje <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>dzia\u0142alno\u015bci <span class=\"_ _b\"></span>inwest<span class=\"_ _1\"></span>ycyjnej <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>uw<span class=\"_ _1\"></span>agi <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>fakt, <span class=\"_ _b\"></span>i\u017c <span class=\"_ _b\"> </span>transakcje <span class=\"_ _b\"></span>te <span class=\"_ _b\"></span>powi\u0105zane <span class=\"_ _b\"> </span>s\u0105 <span class=\"_ _8\"> </span>z <span class=\"_ _8\"> </span>dzia\u0142al<span class=\"_ _1\"></span>no\u015bci\u0105 <span class=\"_ _b\"> </span>inwestycyjn\u0105 <span class=\"_ _b\"></span>Funduszu. <span class=\"_ _b\"></span>\u015arodki <span class=\"_ _b\"></span>pieni\u0119\u017cne pozyskane przez FI<span class=\"_ _1\"></span>Z (w tym <span class=\"_ _1\"></span>z <span class=\"ff5\">transakcji SBB) ni<span class=\"_ _1\"></span>e mog\u0105 by\u0107 <span class=\"_ _1\"></span>wykorzystane n<span class=\"_ _1\"></span>a finansowanie bi<span class=\"_ _1\"></span>e\u017c\u0105cej dzia\u0142al<span class=\"_ _1\"></span>no\u015bci Grupy, lec<span class=\"_ _1\"></span>z wy\u0142\u0105cznie <span class=\"_ _1\"></span>na nabycie pr<span class=\"_ _1\"></span>zez Fundus<span class=\"ff4 lsa\">z </span></span>aktyw\u00f3w  fin<span class=\"_ _1\"></span>ansowych <span class=\"_ _8\"> </span>w  celu <span class=\"_ _8\"> </span>maksymalizacji <span class=\"_ _8\"> </span>zysk<span class=\"_ _0\"></span>u  z <span class=\"_ _8\"> </span>tych  inwe<span class=\"_ _1\"></span>stycji.  Grup<span class=\"_ _1\"></span>a  prezent<span class=\"_ _1\"></span>uje  przep\u0142y<span class=\"_ _1\"></span>wy  pie<span class=\"_ _1\"></span>ni\u0119\u017cne  doty<span class=\"_ _1\"></span>cz\u0105ce <span class=\"_ _8\"> </span>aktyw\u00f3w  i <span class=\"_ _8\"> </span>zobowi\u0105za\u0144  Fundu<span class=\"_ _1\"></span>szu w <span class=\"ff5\">warto\u015bciach netto <span class=\"_ _0\"></span>dla k<span class=\"_ _0\"></span>a\u017cdej kategorii (tj. <span class=\"_ _0\"></span>rozliczenie <span class=\"_ _0\"></span>transakcji SBB, <span class=\"_ _0\"></span>nabycie/zbycie d\u0142u\u017cnych p<span class=\"_ _0\"></span>apier\u00f3w warto\u015bciowych i <span class=\"_ _0\"></span>list<span class=\"_ _0\"></span>\u00f3w <span class=\"_ _0\"></span>zastawnych FIZ, <span class=\"_ _0\"></span>nabycie/zbyc</span>ie pozosta\u0142ych <span class=\"_ _b\"> </span>aktyw\u00f3w <span class=\"_ _8\"> </span>i <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>obowi\u0105za\u0144 <span class=\"_ _b\"> </span>FIZ <span class=\"_ _8\"> </span>oraz <span class=\"_ _b\"> </span>wp\u0142aty/wycofanie <span class=\"_ _8\"> </span>\u015brod<span class=\"_ _1\"></span>k\u00f3w <span class=\"_ _8\"> </span>do<span class=\"ff4\"> </span>Funduszu) <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>uwagi <span class=\"_ _8\"> </span>na <span class=\"_ _b\"> </span>du\u017c\u0105 <span class=\"_ _8\"> </span>ilo\u015b\u0107 <span class=\"_ _b\"> </span>pow<span class=\"_ _0\"></span>tarzaj\u0105<span class=\"_ _1\"></span>cych <span class=\"_ _8\"> </span>si\u0119 <span class=\"_ _b\"> </span>transakcji <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>ci\u0105gu <span class=\"_ _8\"> </span>okresu sprawozdawczego. U<span class=\"_ _1\"></span>zgodnienie pr<span class=\"_ _1\"></span>zep\u0142yw\u00f3w z<span class=\"ff4\"> </span>inwestycji FIZ <span class=\"_ _1\"></span>zosta\u0142o zapreze<span class=\"_ _1\"></span>ntowane w dalszej <span class=\"_ _1\"></span>cz\u0119\u015bci Noty.<span class=\"ff4\"> </span>Gru<span class=\"ff5\">pa <span class=\"_ _5\"></span>dokonuje <span class=\"_ _5\"></span>szacunku <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>arametr\u00f3w <span class=\"_ _5\"></span>okre\u015blaj\u0105cych <span class=\"_ _5\"></span>dostateczn\u0105 <span class=\"_ _5\"></span>cz\u0119stotliwo\u015b<span class=\"_ _1\"></span>\u0107 <span class=\"_ _5\"></span>transakcji <span class=\"_ _5\"></span>i <span class=\"_ _1\"></span>wolumen <span class=\"_ _5\"></span>obrotu <span class=\"_ _5\"></span>na<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>aktywnym <span class=\"_ _5\"></span>rynku <span class=\"_ _5\"></span>w <span class=\"_ _1\"></span>odnie<span class=\"_ _0\"></span>sieniu <span class=\"_ _5\"></span>do <span class=\"_ _1\"></span>d\u0142u\u017cnyc<span class=\"_ _1\"></span>h <span class=\"_ _5\"></span>papie<span class=\"_ _0\"></span>r\u00f3w </span>warto\u015bciowych <span class=\"_ _1\"></span>w portf<span class=\"_ _1\"></span>elu a<span class=\"_ _1\"></span>ktyw\u00f3w FI<span class=\"_ _1\"></span>Z, uz<span class=\"_ _1\"></span>asadniaj\u0105c\u0105 i<span class=\"_ _1\"></span>ch warto<span class=\"_ _1\"></span>\u015b\u0107 god<span class=\"_ _1\"></span>ziw\u0105. Do<span class=\"_ _1\"></span>konana w <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>roku <span class=\"_ _1\"></span>zmiana tego szac<span class=\"_ _1\"></span>unku w<span class=\"_ _1\"></span>p\u0142yn\u0119\u0142a na <span class=\"_ _1\"></span>ustalenie <span class=\"_ _1\"></span>poziomu <span class=\"_ _1\"></span>warto\u015bci<span class=\"_ _1\"></span> godziwej i spowod<span class=\"_ _1\"></span>owa\u0142a przeniesie<span class=\"_ _1\"></span>nie d\u0142u\u017cnych papier<span class=\"_ _1\"></span>\u00f3w warto\u015bciowy<span class=\"_ _1\"></span>ch z Poziomu <span class=\"_ _1\"></span>1 do Poziomu 2 hi<span class=\"_ _1\"></span>erarchii warto\u015bci <span class=\"_ _1\"></span>godziwej (N<span class=\"ff4\">o<span class=\"_ _0\"></span>ta 9.2.).<span class=\"_ _1c\"> </span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY <span class=\"ff3\">RACHUNKOWO<span class=\"_ _1\"></span>\u015aCI<span class=\"ff2\"> </span></span>POZOSTA\u0141E D\u0141U<span class=\"_ _1\"></span>GOTERMINO<span class=\"_ _1\"></span>WE AKTYWA <span class=\"_ _1\"></span>FINANSOWE<span class=\"ffa\"> </span>\u015arodki pieni\u0119\u017cne i i<span class=\"_ _1\"></span>ch ekwiwal<span class=\"_ _1\"></span>enty Funduszu Li<span class=\"_ _1\"></span>kwidacji Zak\u0142ad<span class=\"_ _1\"></span>\u00f3w G\u00f3rniczy<span class=\"_ _1\"></span>ch<span class=\"_ _0\"></span><span class=\"ffa\"> </span>Zgodnie <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span> <span class=\"ff5\">postan<span class=\"_ _1\"></span>owieniami <span class=\"_ _5\"></span>ustawy <span class=\"_ _5\"></span>Prawo <span class=\"_ _5\"></span>geologiczne <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>g\u00f3rnicze, <span class=\"_ _5\"></span>Jednostka <span class=\"_ _5\"></span>dominuj\u0105ca <span class=\"_ _5\"></span>jest <span class=\"_ _1\"></span>zobligowana <span class=\"_ _5\"></span>do gro<span class=\"_ _1\"></span>madzenia <span class=\"_ _5\"></span>\u015brodk\u00f3w <span class=\"_ _5\"></span>pieni\u0119\u017cnych <span class=\"_ _5\"></span>na<span class=\"_ _0\"></span><span class=\"ff4\"> </span>wyodr\u0119bnio<span class=\"_ _1\"></span>nym </span>rachunku <span class=\"_ _9\"></span>bankowy<span class=\"_ _1\"></span>m <span class=\"_ _9\"></span>Funduszu <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>ikwidacji<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>Zak\u0142ad\u00f3w <span class=\"_ _9\"></span>G\u00f3rni<span class=\"_ _1\"></span>czych <span class=\"_ _9\"></span>(\u201eFLZG\u201d),<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>kt\u00f3re <span class=\"_ _0\"></span>mog\u0105 <span class=\"_ _9\"></span>by\u0107 <span class=\"_ _9\"></span>wydatkowane <span class=\"_ _0\"></span>wy\u0142\u0105cznie <span class=\"_ _9\"></span>na<span class=\"_ _0\"></span><span class=\"ff4\"> </span>sfinansowanie <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>a\u0142kowitej <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>cz\u0119\u015bciowej likwidacji zak\u0142adu g\u00f3rnicz<span class=\"_ _1\"></span>ego. Odpis na FLZG w 2023 roku zosta\u0142 ustalony w wysoko\u015bci 3% odpis\u00f3w amortyza<span class=\"_ _1\"></span>cyjnych od rzeczowych aktyw\u00f3w trwa\u0142y<span class=\"_ _1\"></span>ch zak\u0142ad\u00f3w<span class=\"_ _1\"></span> g\u00f3rniczych ustal<span class=\"_ _1\"></span>onych stosownie d<span class=\"_ _1\"></span>o przepis\u00f3w o pod<span class=\"_ _1\"></span>atku dochodowym.<span class=\"_ _1c\"> </span>\u015arodki  pieni\u0119\u017cne  i  ich  ekwiwalenty  FLZG  ze  wzgl\u0119du  na  ogranic<span class=\"_ _1\"></span>zone  mo\u017cliwo\u015bci  dysponowa<span class=\"_ _1\"></span>nia,  nieza<span class=\"_ _0\"></span>le\u017cnie  od  terminu  zapadalno\u015bci,  s\u0105<span class=\"ff4\"> prezentowane<span class=\"_ _1\"></span> </span>w <span class=\"ff5\">skonsolidowanym sprawo<span class=\"_ _1\"></span>zdaniu z s<span class=\"_ _0\"></span>ytuacji finansowej jako d\u0142ugoterminowe aktywa finansowe. Grupa wycenia te <span class=\"_ _0\"></span>aktywa wed\u0142ug zamor<span class=\"_ _0\"></span><span class=\"ff4\">tyzowanego kosztu przy </span></span>zastosowaniu m<span class=\"_ _1\"></span>etody efektywnej st<span class=\"_ _1\"></span>opy procentowej, <span class=\"_ _1\"></span>z uwzgl\u0119dnieniem odpis\u00f3w a<span class=\"_ _1\"></span>ktualizuj\u0105cy<span class=\"_ _1\"></span>ch z tytu\u0142u oczekiw<span class=\"_ _1\"></span>anych strat kredyto<span class=\"_ _1\"></span>wych<span class=\"_ _0\"></span><span class=\"ff2\">.<span class=\"_ _1c\"> </span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>ZAPASY Zapasy <span class=\"_ _0\"></span>wykazywane s\u0105 <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>cenie <span class=\"_ _0\"></span>nabycia <span class=\"_ _0\"></span>lub <span class=\"_ _0\"></span>koszcie <span class=\"_ _0\"></span>wytworzenia, <span class=\"_ _0\"></span>nie <span class=\"_ _0\"></span>wy\u017cszym <span class=\"_ _0\"></span>jednak <span class=\"_ _0\"></span>od <span class=\"_ _9\"></span>i<span class=\"_ _1\"></span>ch <span class=\"_ _0\"></span>cen <span class=\"_ _0\"></span>sprzeda\u017cy <span class=\"_ _0\"></span>netto. <span class=\"_ _0\"></span>Cena <span class=\"_ _9\"></span>sprzed<span class=\"_ _1\"></span>a\u017cy <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span><span class=\"ff4\">etto <span class=\"_ _9\"></span>to <span class=\"_ _0\"></span>oszacowana cena </span>sprzeda\u017cy w<span class=\"ff4\"> </span>normalnym toku <span class=\"_ _0\"></span>dzia\u0142alno\u015bci, pomniejszona o<span class=\"ff4\"> </span>odno\u015bne <span class=\"_ _0\"></span>zmienne koszty sprzeda\u017cy. <span class=\"_ _0\"></span>Koszt wytworzenia <span class=\"_ _0\"></span>zapasu wyrob\u00f3w go<span class=\"_ _0\"></span>towy<span class=\"_ _1\"></span>ch <span class=\"_ _0\"></span>i p<span class=\"_ _0\"></span>rodukcji w<span class=\"ff4\"> toku </span>obejmuje <span class=\"_ _b\"> </span>robocizn\u0119 <span class=\"_ _b\"></span>bezpo\u015bredni\u0105, <span class=\"_ _b\"></span>materia\u0142y <span class=\"_ _b\"> </span>pomocnicze, <span class=\"_ _b\"></span>inne <span class=\"_ _b\"> </span>koszty <span class=\"_ _8\"> </span>bezpo\u015bre<span class=\"_ _1\"></span>dnie <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>o<span class=\"_ _0\"></span>dno\u015bne <span class=\"_ _b\"></span>og\u00f3lne <span class=\"_ _b\"> </span>koszty <span class=\"_ _b\"> </span>produkcji <span class=\"_ _b\"> </span>(oparte <span class=\"_ _8\"> </span>na <span class=\"_ _8\"> </span>normalnych <span class=\"_ _b\"></span>zdolno\u015bciach<span class=\"_ _1\"></span> produkcyjnych).  Zapas wyrob\u00f3w <span class=\"_ _1\"></span>gotowych obejmuje g\u0142<span class=\"_ _1\"></span>\u00f3wnie<span class=\"ff4\"> </span>zapas w\u0119gla i kok<span class=\"_ _1\"></span>su wyprodukowa<span class=\"_ _1\"></span>nych w Grupie.<span class=\"ff4\"> </span>Warto\u015b\u0107 rozchodu <span class=\"_ _1\"></span>materia\u0142\u00f3w oraz to<span class=\"_ _1\"></span>war\u00f3w ustala si\u0119 <span class=\"_ _1\"></span>z<span class=\"ff4\"> </span>zastosowaniem meto<span class=\"_ _1\"></span>dy \u201epierwsze przysz\u0142<span class=\"_ _1\"></span>o \u2013<span class=\"ff4\"> </span>pierwsze wysz\u0142o\u201d (<span class=\"_ _1\"></span>FIFO).<span class=\"ff4\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Odpis aktualizuj\u0105<span class=\"_ _1\"></span>cy warto\u015b\u0107 zapas\u00f3<span class=\"_ _1\"></span>w<span class=\"ffa\"> </span>Grupa dokonuje <span class=\"ff5\">odpi<span class=\"_ _1\"></span>s\u00f3w aktualizuj\u0105c<span class=\"_ _1\"></span>ych warto\u015b\u0107 zapas\u00f3<span class=\"_ _1\"></span>w wyrob\u00f3w gotow<span class=\"_ _1\"></span>ych na skut<span class=\"_ _1\"></span>ek ich wyceny wed\u0142ug c<span class=\"_ _1\"></span>eny sprzeda\u017cy netto <span class=\"_ _1\"></span>ni\u017cszej od kosztu w<span class=\"ff4\">ytworzenia. </span></span>Przy <span class=\"_ _9\"></span>czym <span class=\"_ _9\"></span>za <span class=\"_ _9\"></span>koszt <span class=\"_ _b\"></span>wytworzeni<span class=\"_ _1\"></span>a <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>kon<span class=\"_ _0\"></span>iec <span class=\"_ _9\"></span>ka\u017cdego <span class=\"_ _9\"></span>okresu <span class=\"_ _9\"></span>sprawozdaw<span class=\"_ _1\"></span>czego <span class=\"_ _9\"></span>przyjmuje <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>\u015bredni <span class=\"_ _9\"></span>koszt <span class=\"_ _9\"></span>wytworzenia <span class=\"_ _9\"></span>od<span class=\"_ _9\"></span><span class=\"ff4\"> </span>pocz\u0105<span class=\"ff4\">t<span class=\"_ _1\"></span>ku <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>do<span class=\"_ _0\"></span> <span class=\"ff5\">danego <span class=\"_ _9\"></span>miesi\u0105c<span class=\"_ _1\"></span>a </span></span>sprawozdawczego. Z<span class=\"_ _1\"></span>a cen\u0119 sprzed<span class=\"_ _1\"></span>a\u017cy netto przyjm<span class=\"_ _1\"></span>uje si\u0119 warto\u015b\u0107 wyli<span class=\"_ _1\"></span>czon\u0105 wed\u0142ug c<span class=\"_ _1\"></span>en rynkowych mo\u017cli<span class=\"_ _1\"></span>wych do osi\u0105<span class=\"_ _1\"></span>gni\u0119cia.<span class=\"_ _0\"></span><span class=\"ff4\"> </span>Cena <span class=\"_ _b\"></span>referencyjna <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _b\"> </span>koksowego <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span>yliczana <span class=\"_ _9\"></span>jest <span class=\"_ _b\"> </span>w <span class=\"_ _b\"> </span>ka\u017cdym <span class=\"_ _b\"> </span>miesi\u0105cu <span class=\"_ _b\"></span>jako <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>rocz\u0105ca <span class=\"_ _9\"></span>\u015brednia <span class=\"_ _b\"> </span>notowa\u0144 <span class=\"_ _b\"></span>w\u0119gli <span class=\"_ _b\"></span>PLV <span class=\"_ _b\"></span>(<span class=\"_ _0\"></span><span class=\"ff4\">publikowanych <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>rzez <span class=\"_ _9\"></span>P<span class=\"_ _0\"></span>latts) <span class=\"_ _9\"></span>z <span class=\"_ _b\"> </span>ostatnich </span>3 <span class=\"ff5\">miesi\u0119cy <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>zastosowaniem <span class=\"_ _9\"></span>relacji <span class=\"_ _0\"></span>w\u0119gli <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>la <span class=\"_ _9\"></span>posz<span class=\"_ _1\"></span>czeg\u00f3lnych <span class=\"_ _0\"></span>kopa<span class=\"_ _0\"></span>l\u0144 <span class=\"_ _0\"></span>do <span class=\"_ _9\"></span>powy\u017cszej <span class=\"_ _0\"></span>ceny <span class=\"_ _9\"></span>referencyjnej, <span class=\"_ _0\"></span>zgodnych <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>pr<span class=\"_ _1\"></span>zyj\u0119tymi <span class=\"_ _0\"></span>cenam<span class=\"_ _0\"></span><span class=\"ff4\">i <span class=\"_ _9\"></span>w kontrakcie <span class=\"_ _9\"></span>ha<span class=\"_ _1\"></span>ndlowym </span></span>z <span class=\"ff5\">najwi\u0119kszym odbi<span class=\"_ _1\"></span>orc\u0105. <span class=\"ff4\"> </span></span>Dla w\u0119gla do cel\u00f3w e<span class=\"_ _1\"></span>nergetycznych z<span class=\"_ _1\"></span>astosowano najni\u017csz\u0105 <span class=\"_ _1\"></span>cen\u0119, po kt\u00f3rej b<span class=\"_ _1\"></span>\u0119d\u0105 realizowane w<span class=\"_ _1\"></span>ysy\u0142ki w sprze<span class=\"_ _1\"></span>da\u017cy do energet<span class=\"_ _1\"></span>yki zawodowej.<span class=\"ff4\"> </span>Odpisy <span class=\"_ _1\"></span>aktualizuj\u0105ce <span class=\"_ _1\"></span>warto<span class=\"_ _1\"></span>\u015b\u0107 <span class=\"_ _1\"></span>zapas\u00f3w <span class=\"_ _1\"></span>wyrob\u00f3w <span class=\"_ _1\"></span>gotow<span class=\"_ _1\"></span>ych, <span class=\"_ _1\"></span>zar\u00f3wno <span class=\"_ _1\"></span>utworzenie <span class=\"_ _5\"></span>jak<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>i<span class=\"ff4\"> </span>odwr\u00f3cenie <span class=\"_ _1\"></span>odpisu, <span class=\"_ _5\"></span>u<span class=\"_ _0\"></span>jmuje <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _1\"></span>jako <span class=\"_ _1\"></span>koszt <span class=\"_ _5\"></span>okresu, w<span class=\"ff4\"> </span>kt\u00f3rym <span class=\"_ _5\"></span>o<span class=\"_ _0\"></span>dpis <span class=\"_ _1\"></span>mia\u0142 <span class=\"_ _1\"></span>miejsce.<span class=\"_ _1\"></span> Odp<span class=\"ff5\">is\u00f3w aktuali<span class=\"_ _1\"></span>zuj\u0105cych warto\u015b\u0107 z<span class=\"_ _1\"></span>apas\u00f3w materia\u0142\u00f3w d<span class=\"_ _1\"></span>okonuje si\u0119<span class=\"ff4\"> nie </span>rzadziej ni\u017c<span class=\"_ _1\"></span> na koniec ka\u017cd<span class=\"_ _1\"></span>ego kwarta\u0142u i ujmuje <span class=\"_ _1\"></span>si\u0119 jako koszt okre<span class=\"_ _1\"></span>su.<span class=\"_ _1c\"> </span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>NALE\u017bNO\u015aCI H<span class=\"_ _1\"></span>ANDLOWE ORA<span class=\"_ _1\"></span>Z POZOSTA<span class=\"_ _1\"></span>\u0141E NALE\u017bNO\u015aCI<span class=\"ffa\"> </span>Nale\u017cno\u015bci handlo<span class=\"_ _1\"></span>we pocz\u0105tkowo ujmuj<span class=\"_ _1\"></span>e si\u0119 w warto\u015bci transakcyjnej w<span class=\"_ _1\"></span>ynikaj\u0105cej z wystawiony<span class=\"_ _1\"></span>ch faktur sprzeda\u017c<span class=\"_ _1\"></span>y. Po pocz\u0105tk<span class=\"_ _1\"></span>owym uj\u0119ciu nale\u017cno\u015b<span class=\"_ _1\"></span>ci handlowe<span class=\"_ _1\"></span> wycenia si\u0119 <span class=\"_ _0\"></span>wed\u0142ug zamortyzowane<span class=\"_ _1\"></span>go kosztu <span class=\"_ _0\"></span>przy zastosowaniu efektywnej stopy procentowej z u<span class=\"_ _0\"></span>wzgl\u0119dnieni<span class=\"_ _1\"></span>em odpis\u00f3w <span class=\"_ _0\"></span>aktualizuj\u0105cych <span class=\"_ _0\"></span>z ty<span class=\"_ _0\"></span>tu\u0142u oczekiw<span class=\"ff4\">anych </span>strat <span class=\"_ _9\"></span>kredytow<span class=\"_ _1\"></span>ych. <span class=\"_ _9\"></span>Nale\u017cno\u015bci <span class=\"_ _0\"></span>hand<span class=\"_ _0\"></span>lowe <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>dat\u0105 <span class=\"_ _9\"></span>zapadalno\u015bci <span class=\"_ _0\"></span>poni\u017cej <span class=\"_ _9\"></span>12 <span class=\"_ _9\"></span>miesi\u0119cy <span class=\"_ _9\"></span>od <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>nia <span class=\"_ _9\"></span>powst<span class=\"_ _1\"></span>ania <span class=\"_ _9\"></span>(tj.<span class=\"ff4\"> </span>nie<span class=\"_ _0\"></span>zawieraj\u0105ce <span class=\"_ _0\"></span>elementu <span class=\"_ _9\"></span>finansowania), <span class=\"_ _0\"></span>nie <span class=\"_ _9\"></span>podlegaj\u0105 dyskontowaniu <span class=\"_ _9\"></span>i <span class=\"ff5\">s\u0105 <span class=\"_ _9\"></span>wyceniane <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>transakcyjn<span class=\"_ _1\"></span>ej. <span class=\"_ _9\"></span>Pozosta\u0142e <span class=\"_ _9\"></span>nale\u017cno\u015bci <span class=\"_ _9\"></span>nie <span class=\"_ _9\"></span>stanowi\u0105ce <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>finansowych <span class=\"_ _9\"></span>na<span class=\"ff4\"> </span>dzie\u0144 <span class=\"_ _9\"></span>ko\u0144cz\u0105cy <span class=\"_ _9\"></span>okres <span class=\"_ _9\"></span>sprawozdawczy<span class=\"_ _1\"></span> </span>wycenia si\u0119 w kwo<span class=\"_ _1\"></span>cie wymaganej z<span class=\"_ _1\"></span>ap\u0142aty po uwzgl<span class=\"_ _1\"></span>\u0119dnieniu odpis\u00f3w a<span class=\"_ _1\"></span>ktualizuj\u0105cych z tyt<span class=\"_ _1\"></span>u\u0142u oczekiwany<span class=\"_ _1\"></span>ch strat kredytow<span class=\"_ _1\"></span>ych.<span class=\"ff4\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Odpis aktualizuj\u0105<span class=\"_ _1\"></span>cy warto\u015b\u0107 nale<span class=\"_ _1\"></span>\u017cno\u015bci <span class=\"ffa\"> </span>Na <span class=\"_ _5\"></span>k<span class=\"_ _0\"></span>a\u017cdy <span class=\"_ _5\"></span>dzie\u0144 <span class=\"_ _1\"></span>ko\u0144cz\u0105c<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>okres <span class=\"_ _5\"></span>sprawozdawczy, <span class=\"_ _5\"></span>Grupa <span class=\"_ _5\"></span>dokonuje <span class=\"_ _1\"></span>oszacowa<span class=\"_ _1\"></span>nia <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>aktualizacji <span class=\"_ _5\"></span>oczekiwanej <span class=\"_ _1\"></span>straty <span class=\"_ _5\"></span>kredytowej <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>tytu\u0142u<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _5\"></span><span class=\"ff5\">sk\u0142adnik\u00f3w <span class=\"_ _1\"></span>aktyw\u00f3w <span class=\"_ _5\"></span>finansowyc<span class=\"_ _1\"></span>h </span></span>wycenianych <span class=\"_ _1\"></span>wed\u0142ug <span class=\"_ _1\"></span>zamorty<span class=\"_ _1\"></span>zowanego <span class=\"_ _1\"></span>kosztu. <span class=\"_ _1\"></span>Najistot<span class=\"_ _1\"></span>niejsz\u0105 pozycj\u0105 <span class=\"_ _5\"></span>aktyw\u00f3w finansow<span class=\"_ _1\"></span>ych w <span class=\"_ _5\"></span>skonsolidowanym <span class=\"_ _1\"></span>sprawozda<span class=\"_ _1\"></span>niu fina<span class=\"_ _1\"></span>nsowym <span class=\"_ _1\"></span>Grupy, <span class=\"_ _1\"></span>kt\u00f3ra <span class=\"_ _1\"></span>podlega<span class=\"_ _1\"></span> kalkulacji oczeki<span class=\"_ _1\"></span>wanych strat kredyt<span class=\"_ _1\"></span>owych s\u0105 nale\u017c<span class=\"_ _1\"></span>no\u015bci handlowe.<span class=\"ff4\"> </span>W <span class=\"_ _d\"> </span>odniesieni<span class=\"_ _1\"></span>u <span class=\"_ _d\"> </span>do <span class=\"_ _d\"> </span>nal<span class=\"_ _1\"></span>e\u017cno\u015bci  h<span class=\"_ _0\"></span>andlowych,  kt\u00f3re <span class=\"_ _d\"> </span>nie <span class=\"_ _d\"> </span>zawieraj<span class=\"_ _1\"></span>\u0105 <span class=\"_ _d\"> </span>istotnego  elementu <span class=\"_ _d\"> </span>finansowa<span class=\"_ _1\"></span>nia, <span class=\"_ _d\"> </span>zast<span class=\"_ _1\"></span>os<span class=\"_ _0\"></span>owano <span class=\"_ _d\"> </span>upros<span class=\"_ _1\"></span>zczone <span class=\"_ _d\"> </span>podej<span class=\"_ _1\"></span>\u015bcie <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>wy<span class=\"_ _1\"></span>cen\u0119 <span class=\"_ _d\"> </span>odpisu aktualizuj\u0105cego na <span class=\"_ _0\"></span>bazie <span class=\"_ _0\"></span>oczekiwanych strat <span class=\"_ _0\"></span>kredytowych za <span class=\"_ _0\"></span>ca\u0142y <span class=\"_ _0\"></span>okres <span class=\"_ _0\"></span>\u017cycia <span class=\"_ _0\"></span>instrumentu. <span class=\"_ _0\"></span>Grupa zaklasyfikowa\u0142a na<span class=\"_ _0\"></span>le\u017cno\u015bci<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>han<span class=\"_ _0\"></span><span class=\"ff4\">dlowe <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>Stopnia <span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>klasyfikacji </span>aktyw\u00f3w finan<span class=\"_ _1\"></span>sowych pod k\u0105te<span class=\"_ _1\"></span>m ich utrat<span class=\"_ _1\"></span>y warto\u015bci prz<span class=\"_ _1\"></span>ewidzianej przez M<span class=\"_ _1\"></span>SSF 9, z<span class=\"_ _1\"></span>a wyj\u0105tkiem nale<span class=\"_ _1\"></span>\u017cno\u015bci, dla kt<span class=\"_ _1\"></span>\u00f3rych stwier<span class=\"_ _1\"></span>dzono utrat\u0119 <span class=\"_ _1\"></span>warto\u015bci \u2013<span class=\"ff4\"> </span>te nale\u017cno\u015bci<span class=\"_ _1\"></span> zaliczono do Stopnia 3 ww.<span class=\"_ _0\"></span> <span class=\"ff5\">klasyfika<span class=\"_ _1\"></span>cji. Grupa <span class=\"_ _0\"></span>za moment utraty <span class=\"_ _0\"></span>warto\u015bci uznaje moment przekazania nale\u017cno\u015bci do windykacji, <span class=\"_ _0\"></span>jednak nie p\u00f3\u017aniej ni\u017c <span class=\"_ _0\"></span>w 90<span class=\"_ _9\"></span><span class=\"ff4\"> dniu </span></span>przeterminowani<span class=\"_ _1\"></span>a. Dla <span class=\"_ _0\"></span>ustalenia <span class=\"_ _0\"></span>odpis\u00f3w a<span class=\"_ _0\"></span>ktualizuj\u0105cy<span class=\"_ _1\"></span>ch <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>utraty <span class=\"_ _0\"></span>warto\u015bci, <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>wyodr\u0119bni\u0142a n<span class=\"_ _0\"></span>ast\u0119puj\u0105ce <span class=\"_ _9\"></span><span class=\"ff9\">gr<span class=\"_ _1\"></span>upy <span class=\"_ _0\"></span>nale\u017cno\u015bci h<span class=\"_ _0\"></span>andlowych<span class=\"ff4\"> <span class=\"_ _0\"></span><span class=\"ff5\">ustalone n<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>bazie <span class=\"_ _0\"></span>podobie\u0144stwa </span></span></span>charakterystyki r<span class=\"_ _1\"></span>yzyka kredytowego:<span class=\"_ _1\"></span> \u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">nale\u017cno\u015bci <span class=\"_ _b\"></span>handlowe <span class=\"_ _b\"></span>w\u0119glowo<span class=\"ff4\">-</span>koksowe <span class=\"_ _9\"></span>o<span class=\"_ _0\"></span>d <span class=\"_ _b\"> </span>g\u0142\u00f3wnych <span class=\"_ _b\"> </span>kontrahent\u00f3w, <span class=\"_ _b\"> </span>tj. <span class=\"_ _b\"> </span>k<span class=\"_ _0\"></span>ontrahent<span class=\"_ _1\"></span>\u00f3w <span class=\"_ _b\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>udziale <span class=\"_ _b\"></span>w <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rzychoda<span class=\"_ _1\"></span>ch <span class=\"_ _b\"> </span>ze <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>przeda\u017cy <span class=\"_ _b\"></span>powy\u017cej <span class=\"_ _b\"></span>2,5% <span class=\"_ _b\"> </span>za<span class=\"_ _0\"></span><span class=\"ff4\"> dany <span class=\"_ _b\"> </span>okres </span></span></span>sprawozdawczy. <span class=\"_ _b\"> </span>A<span class=\"ff5\">na<span class=\"_ _0\"></span>liz\u0119 <span class=\"_ _8\"> </span>nale<span class=\"_ _1\"></span>\u017cno\u015bci <span class=\"_ _8\"> </span>han<span class=\"_ _1\"></span>dlowych <span class=\"_ _8\"> </span>w\u0119glowo<span class=\"ff4\">-</span>koksow<span class=\"_ _1\"></span>ych <span class=\"_ _8\"> </span>od <span class=\"_ _8\"> </span>g\u0142\u00f3wny<span class=\"_ _1\"></span>ch <span class=\"_ _8\"> </span>kontrahent\u00f3w <span class=\"_ _b\"> </span>przeprowadzono <span class=\"_ _8\"> </span>indyw<span class=\"_ _1\"></span>idualnie <span class=\"_ _8\"> </span>dla <span class=\"_ _8\"> </span>ka<span class=\"_ _1\"></span>\u017cdego <span class=\"_ _8\"> </span>kontrahent<span class=\"_ _1\"></span>a </span>w oparciu <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"ff5\">prawdopodobi<span class=\"_ _1\"></span>e\u0144stwo <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iewyp\u0142acalno<span class=\"_ _1\"></span>\u015bci <span class=\"_ _9\"></span>ustalone <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>podstawie <span class=\"_ _9\"></span>ze<span class=\"_ _1\"></span>wn\u0119trznych <span class=\"_ _9\"></span>rating\u00f3<span class=\"_ _1\"></span>w <span class=\"_ _9\"></span>oraz <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>publicznie <span class=\"_ _9\"></span>dost\u0119pne <span class=\"_ _0\"></span>informacje <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span><span class=\"ff4\">gencji <span class=\"_ _0\"></span>ratingowych </span></span>dotycz\u0105ce <span class=\"_ _0\"></span>prawdopodobie\u0144stw<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iewy<span class=\"_ _1\"></span>p\u0142acalno\u015bci <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>liczono <span class=\"_ _0\"></span>oczekiwan\u0105 <span class=\"_ _0\"></span>strat\u0119 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>oparc<span class=\"_ _0\"></span>iu <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>prawdopodobie\u0144st<span class=\"_ _1\"></span>wa, <span class=\"_ _0\"></span>\u015bredni <span class=\"_ _0\"></span>termin <span class=\"_ _b\"></span>wymagalno\u015bci dla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>portfela nale\u017cno\u015bci oraz w <span class=\"_ _1\"></span>oparciu o oczeki<span class=\"_ _1\"></span>wan\u0105 stop\u0119 odz<span class=\"_ _1\"></span>ysku. <span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">nale\u017cno\u015bci <span class=\"_ _5\"></span>handlowe <span class=\"_ _5\"></span>w\u0119glowo<span class=\"ff4\">-<span class=\"lsa\">kok</span></span>sowe <span class=\"_ _1\"></span>od <span class=\"_ _5\"></span>pozosta\u0142ych <span class=\"_ _5\"></span>kontrahent\u00f3w <span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>udziale <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rzycho<span class=\"_ _1\"></span>dach <span class=\"_ _5\"></span>ze <span class=\"_ _1\"></span>sprzeda\u017cy <span class=\"_ _5\"></span>poni\u017cej <span class=\"_ _1\"></span>2,5% <span class=\"_ _5\"></span>za <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>any <span class=\"_ _5\"></span>okres <span class=\"_ _1\"></span>sprawozdaw<span class=\"_ _1\"></span>czy. <span class=\"_ _1\"></span>Analiz<span class=\"_ _1\"></span>\u0119 </span></span>nale\u017cno\u015bci handlowych <span class=\"_ _0\"></span>w\u0119glowo<span class=\"ff4\">-</span>koksowy<span class=\"_ _1\"></span>ch <span class=\"_ _0\"></span>od p<span class=\"_ _0\"></span>ozosta\u0142ych kontrahent\u00f3w przeprowadzono na <span class=\"_ _0\"></span>podstawie wy<span class=\"_ _0\"></span>liczonego \u015bredniowa\u017conego prawdopodobie\u0144s<span class=\"_ _0\"></span>twa<span class=\"_ _1c\"> </span>niewyp\u0142acalno\u015bci <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>portfela <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>obliczon<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>czekiwan\u0105 s<span class=\"_ _0\"></span>trat\u0119 <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>tego <span class=\"_ _9\"></span>portfela <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>oparciu <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>te <span class=\"_ _0\"></span>prawdopodobie\u0144st<span class=\"_ _1\"></span>wo, <span class=\"_ _0\"></span>\u015bredni <span class=\"_ _9\"></span>ter<span class=\"_ _1\"></span>mi<span class=\"_ _0\"></span>n <span class=\"_ _9\"></span>wymagalno<span class=\"_ _1\"></span>\u015bci <span class=\"_ _0\"></span>oraz <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>oparci<span class=\"_ _1\"></span>u o <span class=\"ff5\">oczekiwan\u0105 st<span class=\"_ _1\"></span>op\u0119 odzysku. <span class=\"ff4\"> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">nale\u017cno\u015bci <span class=\"_ _8\"> </span>handlowe <span class=\"_ _8\"> </span>pozosta\u0142e <span class=\"_ _8\"> </span>\u2013<span class=\"ff4\"> <span class=\"_ _8\"> </span></span>dla <span class=\"_ _8\"> </span>nale\u017cno\u015bci <span class=\"_ _8\"> </span>handlowych <span class=\"_ _8\"> </span>pozosta\u0142ych<span class=\"ff4\"> <span class=\"_ _8\"> </span></span>(za <span class=\"_ _8\"> </span>wyj\u0105tkiem <span class=\"_ _8\"> </span>tych, <span class=\"_ _8\"> </span>kt\u00f3re  s\u0105 <span class=\"_ _8\"> </span>analizow<span class=\"_ _1\"></span>ane <span class=\"_ _8\"> </span>indywidualnie <span class=\"_ _8\"> </span>jako <span class=\"_ _8\"> </span>nieobs\u0142ugiwane),<span class=\"_ _1\"></span> </span></span>przeprowadzono analiz\u0119 portfelow\u0105 i<span class=\"_ _0\"></span><span class=\"ff4\"> </span>zast<span class=\"_ _1\"></span>osowano uproszczon\u0105 matryc\u0119 odpis\u00f3w w <span class=\"_ _0\"></span>poszczeg\u00f3lnych przedzia\u0142ach wiekowych na <span class=\"_ _0\"></span>podstawi<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>oczekiwany<span class=\"_ _1\"></span>ch s<span class=\"_ _0\"></span>trat kredytowych <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>ca<span class=\"_ _0\"></span>\u0142ym <span class=\"_ _b\"></span>okresie <span class=\"_ _9\"></span>\u017cyc<span class=\"_ _0\"></span>ia <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>ale\u017cno\u015bci <span class=\"_ _9\"></span>w <span class=\"_ _b\"> </span>oparciu <span class=\"_ _b\"></span>o <span class=\"_ _b\"> </span>wska\u017anik <span class=\"_ _b\"></span>niewype\u0142ni<span class=\"_ _1\"></span>enia <span class=\"_ _b\"></span>zobowi\u0105zania <span class=\"_ _9\"></span>ustalony <span class=\"_ _b\"> </span>na <span class=\"_ _b\"> </span>podstawie <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>anych <span class=\"_ _9\"></span>h<span class=\"_ _0\"></span>istoryczny<span class=\"_ _1\"></span>ch <span class=\"_ _b\"> </span>(za <span class=\"_ _b\"></span>okres poprzednich trzech lat).<span class=\"_ _1c\"> </span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>\u015aRODKI PIENI\u0118<span class=\"_ _1\"></span>\u017bNE I ICH EKWIW<span class=\"_ _1\"></span>ALENTY<span class=\"ffa\"> </span>\u015arodki <span class=\"_ _0\"></span>pieni\u0119\u017cne <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>ich <span class=\"_ _0\"></span>ekwiwalenty <span class=\"_ _0\"></span>obejmuj\u0105 \u015brodki <span class=\"_ _9\"></span>pieni\u0119\u017cne w<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>kasie <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>rachunkach <span class=\"_ _0\"></span>bankowych, depozyty <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ankowe p<span class=\"_ _0\"></span>\u0142atne <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>\u017c\u0105<span class=\"_ _0\"></span>danie, <span class=\"_ _0\"></span>inne <span class=\"_ _0\"></span>kr\u00f3tkoterminowe<span class=\"_ _1\"></span> inwestycje o wyso<span class=\"_ _1\"></span>kim stopniu p\u0142ynn<span class=\"_ _1\"></span>o\u015bci i o pierwotnym <span class=\"_ _1\"></span>terminie wyma<span class=\"_ _1\"></span>galno\u015bci<span class=\"ff4\"> </span>do trzech miesi\u0119cy. <span class=\"ff4\"> </span>Kredyty w rachu<span class=\"_ _1\"></span>nku bie\u017c\u0105cym s\u0105 pr<span class=\"_ _1\"></span>ezentowane w sko<span class=\"_ _1\"></span>nsolidowanym s<span class=\"_ _1\"></span>prawozdaniu z przep\u0142<span class=\"_ _1\"></span>yw\u00f3w pieni\u0119\u017cny<span class=\"_ _1\"></span>ch jako sk\u0142adnik <span class=\"_ _1\"></span>przep\u0142yw\u00f3w z<span class=\"_ _0\"></span> dzia\u0142al<span class=\"_ _1\"></span>no\u015bci finansowej.<span class=\"_ _1\"></span><span class=\"ff4\"> </span>Grupa <span class=\"_ _b\"> </span>wycenia <span class=\"_ _b\"> </span>\u015brodki <span class=\"_ _8\"> </span>pieni\u0119\u017cne <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>ich <span class=\"_ _8\"> </span>ekwiwalent<span class=\"_ _1\"></span>y <span class=\"_ _8\"> </span>we<span class=\"_ _1\"></span>d\u0142ug<span class=\"ff4\"> zamortyzowanego <span class=\"_ _b\"></span>kosztu, <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span></span>uwzgl\u0119dnieniem <span class=\"_ _b\"> </span>odpis\u00f3w <span class=\"_ _b\"> </span>aktualizuj\u0105cych <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>tytu\u0142<span class=\"_ _1\"></span>u <span class=\"_ _8\"> </span>oc<span class=\"_ _1\"></span>zekiwanych <span class=\"_ _b\"> </span>strat kredytowych.<span class=\"ff1\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Odpis aktualizuj\u0105<span class=\"_ _1\"></span>cy warto\u015b\u0107 \u015brod<span class=\"_ _1\"></span>k\u00f3w pieni\u0119\u017cnych i i<span class=\"_ _1\"></span>ch ekwiwalent\u00f3<span class=\"_ _1\"></span>w<span class=\"ffa\"> </span>Grupa <span class=\"_ _9\"></span>przeprowadza <span class=\"_ _9\"></span>szacunek <span class=\"_ _9\"></span>odp<span class=\"_ _0\"></span>is\u00f3w <span class=\"_ _9\"></span>aktualizuj\u0105cy<span class=\"_ _1\"></span>ch <span class=\"_ _9\"></span>wa<span class=\"_ _0\"></span>rto\u015b\u0107 <span class=\"_ _9\"></span>\u015brodk\u00f3w <span class=\"_ _b\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>ich <span class=\"_ _9\"></span>ekwiwalent\u00f3w <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _b\"></span>prawdop<span class=\"_ _1\"></span>odobie\u0144stwo <span class=\"_ _9\"></span>niewyp\u0142acalno\u015bci<span class=\"_ _1\"></span> ustalone <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>podstawie <span class=\"_ _9\"></span>zewn\u0119trznych <span class=\"_ _9\"></span>rati<span class=\"_ _1\"></span>ng\u00f3w <span class=\"_ _9\"></span>bank\u00f3w, <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>t\u00f3rych <span class=\"_ _9\"></span>utrzymy<span class=\"_ _1\"></span>wane <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _9\"></span>\u015brodki <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ieni\u0119\u017cn<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>publicz<span class=\"_ _1\"></span>nie <span class=\"_ _9\"></span>dost\u0119pnych <span class=\"_ _9\"></span>info<span class=\"_ _0\"></span><span class=\"ff4\">rmacji <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>gencji <span class=\"_ _9\"></span>rating<span class=\"_ _1\"></span>owych </span>dotycz\u0105cych <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rawdopod<span class=\"_ _1\"></span>obie\u0144stwa <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iewyp\u0142acalno\u015b<span class=\"_ _1\"></span>ci <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>licza <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>czekiwan\u0105 <span class=\"_ _0\"></span>strat\u0119 <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>arciu <span class=\"_ _9\"></span>o <span class=\"_ _0\"></span>te <span class=\"_ _9\"></span>prawdopodobie\u0144stwa, <span class=\"_ _0\"></span>horyzont <span class=\"_ _9\"></span>ekspozycji <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>ryzyko <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>redytow<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span><span class=\"ff4\"> </span>oraz w oparciu o <span class=\"ff5\">oc<span class=\"_ _1\"></span>zekiwan\u0105 stop\u0119 od<span class=\"_ _1\"></span>zysku.<span class=\"ff4\"> </span></span>Dla \u015brodk\u00f3w pie<span class=\"_ _1\"></span>ni\u0119\u017cnych i ich ekwi<span class=\"_ _1\"></span>walent\u00f3w w zwi\u0105<span class=\"_ _1\"></span>zku z niskim ryzyki<span class=\"_ _1\"></span>em kredytowym <span class=\"_ _1\"></span>przyj<span class=\"_ _0\"></span>muje si\u0119 3 mie<span class=\"_ _1\"></span>si\u0119czny horyzont e<span class=\"_ _1\"></span>kspozycji na ryzyko kr<span class=\"_ _1\"></span>edytowe.<span class=\"_ _1c\"> </span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>KAPITA\u0141 PODS<span class=\"_ _1\"></span>TAWOWY<span class=\"ffa\"> </span>Akcje zwyk\u0142e z<span class=\"_ _0\"></span>alicza si\u0119 <span class=\"_ _0\"></span>do kapita\u0142u <span class=\"_ _0\"></span>podstawowego. Kapita\u0142 podstawowy ujmuje si\u0119 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wysoko\u015bci okre\u015blonej w<span class=\"_ _9\"></span><span class=\"ff4\"> st<span class=\"_ _1\"></span>atucie <span class=\"_ _0\"></span>i wpisanej w <span class=\"ff5\">rejestrze s\u0105dowym Jednostki </span></span>dominuj\u0105cej z uwz<span class=\"_ _1\"></span>gl\u0119dnieniem kore<span class=\"_ _1\"></span>kty z tytu\u0142<span class=\"ff4\">u hiperinflacji.<span class=\"_ _1c\"> </span></span>NADWY\u017bKA WA<span class=\"_ _1\"></span>RTO\u015aCI EMISY<span class=\"_ _1\"></span>JNEJ AKC<span class=\"_ _1\"></span>JI NAD ICH WARO<span class=\"_ _1\"></span>\u015aCI\u0104 NOMINAL<span class=\"_ _1\"></span>N\u0104<span class=\"ffa\"> </span>Kapita\u0142 ten tworzon<span class=\"_ _1\"></span>y jest w wysoko<span class=\"_ _1\"></span>\u015bci nadwy\u017cki cen<span class=\"_ _1\"></span>y emisyjnej akcji po<span class=\"_ _1\"></span>wy\u017cej ich war<span class=\"_ _1\"></span>to\u015bci nominalnej pom<span class=\"_ _1\"></span>niejszonej o koszty t<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span><span class=\"ff4\">j emisji. </span>KAPITA\u0141 Z TYT<span class=\"_ _1\"></span>U\u0141U WYCENY INST<span class=\"_ _1\"></span>RUMENT\u00d3W FI<span class=\"_ _1\"></span>NANSOWYCH<span class=\"ffa\"> </span>Kapita\u0142  z <span class=\"_ _8\"> </span>tytu\u0142u <span class=\"_ _8\"> </span>wyceny  in<span class=\"_ _1\"></span>strument\u00f3w <span class=\"_ _8\"> </span>finansowych <span class=\"_ _8\"> </span>obejmuje <span class=\"_ _8\"> </span>wycen\u0119 <span class=\"_ _8\"> </span>instrument\u00f3w  z<span class=\"_ _1\"></span>abezpieczaj\u0105cyc<span class=\"_ _1\"></span>h  przysz\u0142<span class=\"_ _1\"></span>e  przep\u0142y<span class=\"_ _1\"></span>wy  pie<span class=\"_ _1\"></span>ni\u0119\u017cna <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>pe\u0142niaj\u0105cych <span class=\"_ _8\"> </span>kryteria<span class=\"_ _1\"></span> rachunkowo\u015bci zab<span class=\"_ _1\"></span>ezpiecze\u0144 przep\u0142y<span class=\"_ _1\"></span>w\u00f3w pieni\u0119\u017cnych (N<span class=\"_ _1\"></span>ota 9.4) po pom<span class=\"_ _1\"></span>niejszeniu o efe<span class=\"ff4\">kt podatku odro<span class=\"_ _1\"></span>czonego.  </span>ZYSKI ZATRZY<span class=\"_ _1\"></span>MANE Zyski <span class=\"_ _9\"></span>zatrzymane <span class=\"_ _0\"></span>obejmuj\u0105 <span class=\"_ _9\"></span>kapita\u0142 <span class=\"_ _9\"></span>zapasowy <span class=\"_ _0\"></span>two<span class=\"_ _0\"></span>rzony <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>wykorzystywany <span class=\"_ _9\"></span>zgodnie <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>ustaw\u0105 <span class=\"_ _9\"></span>Kodek<span class=\"_ _1\"></span>s <span class=\"_ _9\"></span>Sp\u00f3\u0142ek <span class=\"_ _9\"></span>Handlow<span class=\"_ _1\"></span>ych, <span class=\"_ _9\"></span>kapita\u0142 <span class=\"_ _9\"></span>rezer<span class=\"_ _0\"></span><span class=\"ff4\">wowy <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>przeznaczenie<span class=\"_ _5\"></span>m </span>na<span class=\"ls0\"> <span class=\"ff5\">sfinansowa<span class=\"_ _1\"></span>nie programu inwestycyjnego, zysk/(str<span class=\"_ _1\"></span>at\u0119) netto bie\u017c\u0105<span class=\"_ _0\"></span>cego okresu sprawozdawczego, niepodzielone wyniki lat ubieg\u0142ych, zyski/(straty) aktuarialne<span class=\"_ _1\"></span> </span></span>dotycz\u0105ce \u015bwiadcz<span class=\"_ _1\"></span>e\u0144 po okresie zatr<span class=\"_ _1\"></span>udnienia, pozost<span class=\"_ _1\"></span>a\u0142e kapita\u0142y twor<span class=\"_ _1\"></span>zone i wykorzyst<span class=\"_ _1\"></span>ywane wed\u0142ug z<span class=\"_ _1\"></span>asad okre\u015blonych prz<span class=\"_ _1\"></span>episami<span class=\"_ _0\"></span><span class=\"ff4\"> prawa. </span>DYWIDENDY P\u0142atno\u015bci <span class=\"_ _9\"></span>dywidend <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>a<span class=\"ff4\"> <span class=\"_ _9\"></span></span>rzecz <span class=\"_ _9\"></span>akcjonariuszy <span class=\"_ _9\"></span>uj<span class=\"_ _1\"></span>muje <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>jako <span class=\"_ _9\"></span>zobowi\u0105zanie <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>skon<span class=\"_ _1\"></span>solidowanym <span class=\"_ _9\"></span>sprawozd<span class=\"_ _1\"></span>aniu <span class=\"_ _9\"></span>finansowym <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupy <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>okresie, <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>kt\u00f3rym <span class=\"_ _9\"></span>nast\u0105pi\u0142o<span class=\"_ _1\"></span> ich <span class=\"ff5\">zatwierdzeni<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>przez <span class=\"_ _9\"></span>akcjonariuszy. <span class=\"_ _9\"></span>Wska\u017anik <span class=\"_ _9\"></span>dywidendy <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>akcj\u0119 <span class=\"_ _9\"></span>wylicza <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>jako <span class=\"_ _9\"></span>iloraz <span class=\"_ _9\"></span>dywidend<span class=\"_ _1\"></span>y <span class=\"_ _9\"></span>przypadaj\u0105cej <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>akcjonariu<span class=\"_ _0\"></span>szy <span class=\"_ _9\"></span>Jednostki <span class=\"_ _9\"></span>dominuj\u0105cej </span>oraz <span class=\"ff5\">liczby akcji <span class=\"_ _1\"></span>zwyk\u0142ych na dzie\u0144 <span class=\"_ _1\"></span>dywidendy.<span class=\"_ _1c\"> </span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>ZOBOWI\u0104ZANIA Z <span class=\"_ _1\"></span>TYTU\u0141U \u015aWI<span class=\"_ _1\"></span>ADCZE\u0143 PR<span class=\"_ _1\"></span>ACOWNICZY<span class=\"_ _1\"></span>CH<span class=\"ffa\"> </span>Zgodnie z przepisami <span class=\"_ _1\"></span>prawa pracy, Gr<span class=\"_ _1\"></span>upa realizuje <span class=\"_ _1\"></span>wyp\u0142aty <span class=\"ff9\">\u015bwiadcze\u0144 pracow<span class=\"_ _1\"></span>niczych<span class=\"ff4\"> z <span class=\"ff5\">nast\u0119puj\u0105<span class=\"_ _1\"></span>cych g\u0142\u00f3wnych t<span class=\"_ _1\"></span>ytu\u0142\u00f3w:<span class=\"ff4\"> </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">\u015bwiadczenia <span class=\"_ _1\"></span>po okresie zatrudni<span class=\"_ _1\"></span>enia: odprawy e<span class=\"_ _1\"></span>merytalne i rento<span class=\"_ _1\"></span>we, renty wyr\u00f3w<span class=\"_ _1\"></span>nawcze, odpis na <span class=\"_ _1\"></span>ZF\u015aS dla emeryt<span class=\"_ _1\"></span>\u00f3w i rencist\u00f3w,<span class=\"ff4\"> </span>odprawy po\u015bmie<span class=\"ff4\">rtne, </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">inne d\u0142ugotermi<span class=\"_ _1\"></span>nowe \u015bwiadczenia <span class=\"_ _1\"></span>pracownicze: <span class=\"_ _1\"></span>nagrody jubileuszo<span class=\"_ _1\"></span>we,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">pozosta\u0142e \u015bwiad<span class=\"_ _1\"></span>czenia dla pracow<span class=\"_ _1\"></span>nik\u00f3w: niewykorz<span class=\"_ _1\"></span>ystane urlopy w<span class=\"_ _1\"></span>ypoczynkowe.<span class=\"ff4\"> </span></span></span>Grupa <span class=\"_ _b\"> </span>ujmuje <span class=\"_ _b\"> </span>w <span class=\"_ _b\"> </span>skonsolidowanym <span class=\"_ _b\"></span>sprawozdaniu <span class=\"_ _b\"></span>z <span class=\"_ _b\"></span>sytuacji <span class=\"_ _b\"> </span>finansowej <span class=\"_ _b\"></span>zobowi\u0105zanie <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>tytu\u0142u <span class=\"_ _b\"> </span>wyp\u0142aty <span class=\"_ _8\"> </span>powy\u017cszych <span class=\"_ _b\"></span>\u015bwiadcze\u0144 <span class=\"_ _b\"> </span>w<span class=\"ff4\"> </span>wysoko\u015bci <span class=\"_ _b\"> </span>warto\u015bci <span class=\"_ _b\"></span>bie\u017c\u0105cej zobowi\u0105zania na d<span class=\"_ _1\"></span>zie\u0144 ko\u0144cz\u0105cy o<span class=\"_ _1\"></span>kres sprawozdaw<span class=\"_ _1\"></span>czy, z uwzgl\u0119dnienie<span class=\"_ _1\"></span>m zysk\u00f3w i <span class=\"_ _1\"></span>strat aktuarialnych.<span class=\"ff4\"> </span>Wysoko\u015b\u0107 <span class=\"_ _8\"> </span>zobowi\u0105z<span class=\"_ _1\"></span>ania <span class=\"_ _8\"> </span>z <span class=\"_ _8\"> </span>tytu\u0142u <span class=\"_ _8\"> </span>\u015bwiadcze\u0144 <span class=\"_ _b\"> </span>po<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>okresie <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>atrudnienia <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>formie <span class=\"_ _8\"> </span>program\u00f3<span class=\"_ _1\"></span>w <span class=\"_ _8\"> </span>okre\u015blonych <span class=\"_ _8\"> </span>\u015bwia<span class=\"_ _1\"></span>dcze\u0144  <span class=\"ff4\">(<span class=\"ffa\">odprawy <span class=\"_ _8\"> </span>emer<span class=\"_ _1\"></span>ytalne <span class=\"_ _8\"> </span>i <span class=\"_ _8\"> </span>rentowe, <span class=\"_ _8\"> </span>rent<span class=\"_ _1\"></span>y </span></span>wyr\u00f3wnawcze, <span class=\"_ _1\"></span>odpis <span class=\"_ _5\"></span>na<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ZF\u015aS <span class=\"_ _1\"></span>dla <span class=\"_ _1\"></span>emeryt\u00f3w <span class=\"_ _5\"></span>i rencist\u00f3w, <span class=\"_ _5\"></span>odprawy po\u015bmiertn<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span><span class=\"ff4\">) <span class=\"_ _1\"></span>oraz <span class=\"_ _1\"></span><span class=\"ff9\">nagr\u00f3d <span class=\"_ _1\"></span>jubileuszow<span class=\"_ _1\"></span>ych<span class=\"ff4\"> <span class=\"ff5\">wylicza<span class=\"_ _1\"></span>na jest <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rzez <span class=\"_ _5\"></span>n<span class=\"_ _0\"></span>iezale\u017cn\u0105 <span class=\"_ _5\"></span>firm\u0119 doradztwa </span></span></span></span>aktuarialnego m<span class=\"_ _1\"></span>etod\u0105 prognozowa<span class=\"_ _1\"></span>nych \u015bwiadcze\u0144 jed<span class=\"_ _1\"></span>nostkowych, do cz<span class=\"_ _1\"></span>asu ustania tego zobowi\u0105za<span class=\"_ _1\"></span>nia.<span class=\"ff4\"> </span>Zobowi\u0105zania <span class=\"_ _9\"></span>z <span class=\"_ _b\"> </span>ty<span class=\"_ _0\"></span>tu\u0142u <span class=\"_ _9\"></span>\u015bwiadcze\u0144 <span class=\"_ _b\"> </span>pracowniczych <span class=\"_ _b\"></span>obliczan<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>s\u0105 <span class=\"_ _b\"></span>metod\u0105 <span class=\"_ _b\"></span>indywidualn<span class=\"_ _1\"></span>\u0105, <span class=\"_ _b\"></span>dla <span class=\"_ _b\"> </span>ka\u017cdego <span class=\"_ _b\"></span>pracownika <span class=\"_ _9\"></span>osobno. <span class=\"_ _b\"> </span>Podstaw\u0105 <span class=\"_ _b\"></span>do<span class=\"_ _0\"></span><span class=\"ff4\"> </span>obliczenia <span class=\"_ _b\"></span>zobowi\u0105zania dla <span class=\"ff5\">pracownika <span class=\"_ _9\"></span>jest <span class=\"_ _9\"></span>przewidywana <span class=\"_ _9\"></span>kwota <span class=\"_ _9\"></span>danego <span class=\"_ _9\"></span>\u015bwiadczenia, <span class=\"_ _b\"></span>jak\u0105 <span class=\"_ _9\"></span>Grupa <span class=\"_ _9\"></span>zobowi\u0105zuje <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _b\"></span>wyp\u0142aci\u0107 <span class=\"_ _9\"></span>na</span> <span class=\"ff5\">podstawie <span class=\"_ _9\"></span>wewn\u0119trznych <span class=\"_ _9\"></span>regulacji <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>odpowiednich </span>przepis\u00f3w <span class=\"_ _8\"> </span>prawa. <span class=\"_ _8\"> </span>Obliczona <span class=\"_ _8\"> </span>kwota <span class=\"_ _8\"> </span>jest <span class=\"_ _8\"> </span>dyskontow<span class=\"_ _1\"></span>ana <span class=\"_ _8\"> </span>aktuarialnie <span class=\"_ _8\"> </span>na <span class=\"_ _8\"> </span>dzie\u0144 <span class=\"_ _8\"> </span>ko\u0144cz\u0105cy <span class=\"_ _8\"> </span>okres <span class=\"_ _8\"> </span>sprawozdawczy, <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>nast\u0119pnie <span class=\"_ _8\"> </span>pomniejsza<span class=\"ff4\">n<span class=\"_ _0\"></span>a <span class=\"_ _8\"> </span>o zdyskontowan<span class=\"_ _1\"></span>e </span>aktuarialnie <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>ten <span class=\"_ _0\"></span>sam <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _0\"></span>kwoty <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>ocznych <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>dpis\u00f3w <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>rezerw\u0119, <span class=\"_ _0\"></span>jakich <span class=\"_ _0\"></span>Grupa <span class=\"_ _9\"></span>dokonuje <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>powi<span class=\"_ _1\"></span>\u0119kszenie <span class=\"_ _0\"></span>rezerwy <span class=\"_ _9\"></span>dane<span class=\"_ _1\"></span>go <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>racownika. <span class=\"_ _0\"></span>Dyskonto <span class=\"_ _0\"></span>aktuarialne oznacza iloczyn dy<span class=\"_ _1\"></span>skonta finansow<span class=\"_ _1\"></span>ego i <span class=\"ff5\">prawdopodobie\u0144stw<span class=\"_ _1\"></span>a dotrwania dan<span class=\"_ _1\"></span>ego pracownika ja<span class=\"_ _1\"></span>ko pracownika Gr<span class=\"_ _1\"></span>upy do<span class=\"ff4\"> </span>momentu otrzyma<span class=\"_ _1\"></span>nia \u015bwiadczenia. <span class=\"ff4\"> </span></span>Program<span class=\"ff5\">y okre\u015blon<span class=\"_ _1\"></span>ych \u015bwiadcze\u0144 n<span class=\"_ _1\"></span>ara\u017caj\u0105 Grup\u0119 na r<span class=\"_ _1\"></span>yzyko aktuarialn<span class=\"_ _1\"></span>e obejmuj\u0105ce: <span class=\"ff4\"> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">ryzyko stopy pr<span class=\"_ _1\"></span>ocentowej <span class=\"ff5\">\u2013</span> <span class=\"ff5\">spadek opro<span class=\"_ _1\"></span>centowania o<span class=\"_ _1\"></span>bligacji spowoduje <span class=\"_ _1\"></span>zwi\u0119kszenie z<span class=\"_ _1\"></span>obowi\u0105za\u0144 programu,<span class=\"ff4\"> </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">ryzyko d\u0142ugowieczno\u015b<span class=\"_ _1\"></span>ci \u2013<span class=\"_ _0\"></span><span class=\"ff4\"> </span>warto\u015b\u0107 bie\u017c\u0105c\u0105 zobowi\u0105za\u0144 program<span class=\"_ _1\"></span>u okre\u015blonych \u015bwiadcze\u0144 oblicza si\u0119 p<span class=\"_ _0\"></span>rzez odniesienie do<span class=\"ff4\"> </span>najlepszy<span class=\"_ _1\"></span>ch szacunk\u00f3w \u015bmiertelno\u015bci<span class=\"_ _1\"></span> </span></span>uczestnik\u00f3w <span class=\"_ _0\"></span>programu <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>ar\u00f3wno <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>okresie <span class=\"_ _0\"></span>zatrudnienia, <span class=\"_ _0\"></span>jak<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>okresie <span class=\"_ _9\"></span>zatrudnienia. <span class=\"_ _0\"></span>Zwi\u0119kszenie <span class=\"_ _9\"></span>oc<span class=\"_ _1\"></span>zekiwanej <span class=\"_ _0\"></span>d\u0142ugo\u015bci <span class=\"_ _9\"></span>trwania <span class=\"_ _9\"></span>\u017cycia <span class=\"_ _0\"></span>uczestnik\u00f3w <span class=\"_ _9\"></span>program<span class=\"_ _1\"></span>u spowoduje wzro<span class=\"_ _1\"></span>st warto\u015bci zobowi\u0105za\u0144,<span class=\"_ _1\"></span><span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">ryzyko <span class=\"_ _b\"> </span>wynagrodze\u0144 <span class=\"_ _8\"> </span>\u2013<span class=\"ff4\"> <span class=\"_ _b\"> </span></span>warto\u015b\u0107 <span class=\"_ _8\"> </span>bie\u017c\u0105c\u0105 <span class=\"_ _b\"></span>zobowi\u0105za\u0144 <span class=\"_ _8\"> </span>pr<span class=\"_ _1\"></span>ogramu <span class=\"_ _b\"> </span>okre\u015blonych <span class=\"_ _8\"> </span>\u015bwia<span class=\"_ _1\"></span>dcze\u0144 <span class=\"_ _8\"> </span>oblic<span class=\"_ _1\"></span>za <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rzez <span class=\"_ _b\"> </span>odniesienie <span class=\"_ _b\"> </span>do<span class=\"_ _9\"></span><span class=\"ff4\"> </span>przysz\u0142eg<span class=\"_ _1\"></span>o <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>oziomu <span class=\"_ _b\"> </span>wynagrodze\u0144 </span></span>uczestnik\u00f3w pro<span class=\"_ _1\"></span>gramu. Wobec tego w<span class=\"_ _1\"></span>zrost wynagrodze<span class=\"_ _1\"></span>\u0144 uczestnik\u00f3w pr<span class=\"_ _1\"></span>ogramu spowoduje <span class=\"_ _1\"></span>zwi\u0119kszenie <span class=\"_ _1\"></span>warto\u015bci zobowi\u0105za\u0144.<span class=\"ff4\"> </span>Zyski/(straty) akt<span class=\"_ _1\"></span>uarialne z wyceny <span class=\"_ _1\"></span>okre\u015blonych \u015bwi<span class=\"_ _1\"></span>adcze\u0144 po okresie <span class=\"_ _1\"></span>zatrudnienia ujm<span class=\"_ _1\"></span>uje si\u0119 jak inne ca\u0142<span class=\"_ _1\"></span>kowite dochody.<span class=\"_ _1c\"> </span>Natomiast <span class=\"_ _1\"></span>zyski/(straty) <span class=\"_ _1\"></span>aktuarialn<span class=\"_ _1\"></span>e z <span class=\"_ _1\"></span>wyceny p<span class=\"_ _1\"></span>ozosta\u0142ych <span class=\"_ _5\"></span>\u015b<span class=\"_ _0\"></span>wiadcze\u0144 <span class=\"_ _1\"></span>(nagrody <span class=\"_ _1\"></span>jubileuszo<span class=\"_ _1\"></span>we) ujm<span class=\"_ _1\"></span>uje si\u0119 <span class=\"_ _1\"></span>jako <span class=\"_ _5\"></span>k<span class=\"_ _0\"></span>oszty <span class=\"_ _1\"></span>operacyjne<span class=\"_ _0\"></span>. Od<span class=\"_ _1\"></span>setki n<span class=\"_ _1\"></span>etto od <span class=\"_ _5\"></span>zobow<span class=\"_ _0\"></span>i\u0105za<span class=\"_ _1\"></span>\u0144 nett<span class=\"_ _1\"></span>o wynikaj\u0105ce ze zmia<span class=\"_ _1\"></span>ny warto\u015bci rezerw<span class=\"_ _1\"></span>y z tytu\u0142u up\u0142ywu c<span class=\"_ _1\"></span>zasu ujmuje si<span class=\"_ _1\"></span>\u0119 jako koszty <span class=\"_ _1\"></span>finansowe.<span class=\"ff4\"> </span>Kalkulacj\u0119 <span class=\"_ _b\"> </span><span class=\"ffa\">rezerw <span class=\"_ _b\"></span>na <span class=\"_ _b\"> </span>niewykorzystane <span class=\"_ _9\"></span>u<span class=\"_ _0\"></span>rlopy <span class=\"_ _b\"></span>wypoczynkow<span class=\"_ _1\"></span>e<span class=\"ff4\"> <span class=\"_ _8\"> </span><span class=\"ff5\">wylicza <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _b\"></span>na <span class=\"_ _b\"> </span>koniec <span class=\"_ _b\"> </span>ka\u017cdego <span class=\"_ _b\"> </span>kwarta\u0142u <span class=\"_ _b\"> </span>danego <span class=\"_ _b\"> </span>roku <span class=\"_ _b\"> </span>obrotowego. <span class=\"_ _b\"> </span>Rezerw<span class=\"_ _0\"></span></span>a <span class=\"_ _b\"> </span>wyliczana <span class=\"_ _b\"> </span>jest </span></span>w <span class=\"ff5\">nast\u0119puj\u0105cy <span class=\"_ _8\"> </span>spos\u00f3b: <span class=\"_ _8\"> </span>liczba <span class=\"_ _8\"> </span>dni <span class=\"_ _8\"> </span>niewykorzystan<span class=\"_ _1\"></span>ego <span class=\"_ _8\"> </span>urlopu  n<span class=\"_ _1\"></span>a <span class=\"_ _8\"> </span>koniec  p<span class=\"_ _1\"></span>oprzedniego <span class=\"_ _8\"> </span>roku <span class=\"_ _8\"> </span>obrotowego <span class=\"_ _8\"> </span>i <span class=\"_ _8\"> </span>lat <span class=\"_ _8\"> </span>poprzednich, <span class=\"_ _8\"> </span>powi\u0119kszona<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _8\"> </span></span>o  li<span class=\"_ _1\"></span>czb\u0119  d<span class=\"_ _1\"></span>ni <span class=\"_ _8\"> </span>urlopu </span>przys\u0142uguj\u0105cego <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>racownikom <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>roporcj<span class=\"_ _1\"></span>onalnie <span class=\"_ _1\"></span>do pr<span class=\"_ _1\"></span>zepracowanego <span class=\"_ _5\"></span>okresu przypa<span class=\"_ _1\"></span>daj\u0105cego <span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>dany dzie\u0144 <span class=\"_ _5\"></span>ko\u0144cz\u0105cy okres <span class=\"_ _5\"></span>sprawozdawczy, p<span class=\"_ _1\"></span>omniejszona <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>liczb<span class=\"_ _1\"></span>\u0119 dni  urlopu <span class=\"_ _8\"> </span>wykorzystanego <span class=\"_ _8\"> </span>w  okresi<span class=\"_ _1\"></span>e  od <span class=\"_ _8\"> </span>1  stycznia <span class=\"_ _8\"> </span>do<span class=\"_ _0\"></span> <span class=\"ff5\">dnia  k<span class=\"_ _1\"></span>o\u0144cz\u0105cego <span class=\"_ _8\"> </span>dany <span class=\"_ _8\"> </span>okres  sprawozdaw<span class=\"_ _1\"></span>czy,  pomno<span class=\"_ _1\"></span>\u017cona  prz<span class=\"_ _1\"></span>ez  warto\u015b\u0107 <span class=\"_ _8\"> </span>dni\u00f3wki  urlo<span class=\"_ _1\"></span>powej <span class=\"_ _8\"> </span>wraz </span>z <span class=\"ff5\">obowi\u0105zuj\u0105cymi n<span class=\"_ _1\"></span>arzutami. <span class=\"ff4\"> </span></span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Zobowi\u0105zanie <span class=\"_ _1\"></span>bilansow<span class=\"_ _1\"></span>e z t<span class=\"_ _1\"></span>ytu\u0142u pr<span class=\"_ _1\"></span>zysz\u0142ych <span class=\"_ _1\"></span>\u015bwiadcze\u0144 <span class=\"_ _1\"></span>pracownic<span class=\"_ _1\"></span>zych r\u00f3<span class=\"_ _1\"></span>wne j<span class=\"_ _1\"></span>est wart<span class=\"_ _1\"></span>o\u015bci bie\u017c\u0105cej <span class=\"_ _5\"></span>zobowi\u0105zania z <span class=\"_ _1\"></span>tytu\u0142u <span class=\"_ _5\"></span>o<span class=\"_ _0\"></span>kre\u015blonych \u015bwiadcze\u0144. <span class=\"_ _1\"></span>Warto\u015b\u0107 <span class=\"_ _5\"></span>bie\u017c\u0105ca zobowi\u0105za\u0144 z tytu\u0142u \u015bwiadcze\u0144 pracowniczyc<span class=\"_ _1\"></span>h zale\u017cy od szeregu czynnik\u00f3w okre\u015blanych metodami aktuarialnymi przy wykorzystaniu pewnych za\u0142o\u017ce\u0144. Wszelki<span class=\"_ _1\"></span>e zmiany tych za\u0142o\u017ce<span class=\"_ _1\"></span>\u0144 wp\u0142ywaj\u0105 na w<span class=\"_ _1\"></span>arto\u015b\u0107 ksi\u0119gow\u0105 z<span class=\"_ _1\"></span>obowi\u0105za\u0144 z<span class=\"ff4\"> </span>tytu\u0142u \u015bwiadc<span class=\"_ _1\"></span>ze\u0144 pracownic<span class=\"_ _1\"></span>zych. <span class=\"ff4\"> </span>Jednym <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>podstawowych <span class=\"_ _9\"></span>za\u0142o\u017ce<span class=\"_ _1\"></span>\u0144 <span class=\"_ _9\"></span>dla <span class=\"_ _9\"></span>ustalenia <span class=\"_ _9\"></span>wysoko\u015bci <span class=\"_ _9\"></span>zobowi\u0105zania <span class=\"_ _9\"></span>jest <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>topa <span class=\"_ _9\"></span>dyskontowa. <span class=\"_ _9\"></span>Na <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>zie\u0144 <span class=\"_ _9\"></span>ko\u0144cz\u0105cy <span class=\"_ _b\"></span>okres <span class=\"_ _9\"></span>sprawozdawczy <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>opini\u0119<span class=\"_ _1\"></span> niezale\u017cnego <span class=\"_ _0\"></span>aktuariusza p<span class=\"_ _0\"></span>rzyjmuje s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _0\"></span>odpowiedni\u0105 <span class=\"_ _0\"></span>stop\u0119 <span class=\"_ _0\"></span>dyskonta, <span class=\"_ _0\"></span>kt\u00f3ra <span class=\"_ _0\"></span>odpowiada <span class=\"_ _0\"></span>stopie <span class=\"_ _0\"></span>procentowej <span class=\"_ _0\"></span>obligacji <span class=\"_ _0\"></span>skarbowych <span class=\"_ _0\"></span>wy<span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>a\u017conych <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>walucie <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzysz\u0142ej<span class=\"_ _1\"></span> wyp\u0142aty <span class=\"_ _b\"></span>\u015bwiadcze\u0144, <span class=\"_ _9\"></span>o <span class=\"_ _b\"> </span>terminach <span class=\"_ _b\"></span>zapadalno\u015bci <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>bli\u017conych <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>termin\u00f3w <span class=\"_ _b\"> </span>regulowania <span class=\"_ _b\"></span>odno\u015bnych <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>obowi\u0105za\u0144. <span class=\"_ _9\"></span>Za\u0142o\u017cenia <span class=\"_ _b\"></span>dotycz\u0105ce <span class=\"_ _b\"></span>przysz\u0142ej <span class=\"_ _9\"></span>umieralno\u015bci <span class=\"_ _b\"> </span>oraz<span class=\"_ _1\"></span> prawdopodobie\u0144st<span class=\"_ _1\"></span>wo  przej\u015bcia  pracownika  na <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>ent\u0119  inwalidzk\u0105  oszacowane  zosta\u0142o  na <span class=\"_ _d\"> </span>pod<span class=\"_ _1\"></span>stawie  danych  statystycznych  z  polskich <span class=\"_ _d\"> </span>tabel <span class=\"_ _d\"> </span>trwa<span class=\"_ _1\"></span>nia  \u017cycia dla <span class=\"ff5\">m\u0119\u017cczyzn i dla <span class=\"_ _1\"></span>kobiet, publikowany<span class=\"_ _1\"></span>ch przez GUS, na <span class=\"_ _1\"></span>dzie\u0144 dokonywa<span class=\"_ _1\"></span>nia wyceny.<span class=\"ff4\"> </span></span>G\u0142\u00f3wne za\u0142o\u017cenia <span class=\"_ _1\"></span>aktuarialne przyj<span class=\"_ _1\"></span>\u0119te do wyceny n<span class=\"_ _1\"></span>a dzie\u0144 31 grudnia <span class=\"_ _1\"></span>2023 roku zo<span class=\"_ _1\"></span>sta\u0142y przedstawion<span class=\"_ _1\"></span>e w dalszej cz\u0119\u015b<span class=\"_ _1\"></span>ci Noty.<span class=\"_ _1c\"> </span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>REZERWY Grupa tworzy rezer<span class=\"_ _1\"></span>wy w szczeg\u00f3lno<span class=\"_ _1\"></span>\u015bci z nast\u0119puj\u0105cych t<span class=\"_ _1\"></span>ytu\u0142\u00f3w:<span class=\"ff4\"> </span>a)<span class=\"ffe ls0\"> <span class=\"ff9\">likwid<span class=\"_ _1\"></span>acji zak\u0142adu g\u00f3rnicz<span class=\"_ _1\"></span>ego<span class=\"ffa\"> </span></span></span>Rezerw\u0119 na <span class=\"_ _0\"></span>przysz\u0142e koszty zw<span class=\"_ _0\"></span>i\u0105zane z likwidacj\u0105 z<span class=\"_ _0\"></span>ak\u0142adu g\u00f3rniczego tworzy <span class=\"_ _0\"></span>si\u0119 m.in. w<span class=\"_ _0\"></span> oparciu o<span class=\"_ _0\"></span> obowi\u0105zki w<span class=\"_ _0\"></span>ynikaj\u0105ce z<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _1\"></span><span class=\"ff5\">ustawy Prawo <span class=\"_ _0\"></span>geologiczn<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>i g\u00f3<span class=\"_ _0\"></span>rnicz<span class=\"_ _1\"></span>e </span></span>nak\u0142adaj\u0105ce  na  przedsi\u0119bi<span class=\"_ _1\"></span>orstwo  g\u00f3rnicze  obowi\u0105<span class=\"_ _1\"></span>zek  likwidacji  zak\u0142ad\u00f3w  g<span class=\"_ _1\"></span>\u00f3rniczych  po  zako\u0144czeniu  eksploatacji,  w  wysoko\u015bci  przewi<span class=\"_ _1\"></span>dywanych  koszt\u00f3w<span class=\"_ _1\"></span> zwi\u0105zanych z:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">zabezpieczenie<span class=\"_ _1\"></span>m lub likwidacj\u0105 <span class=\"_ _1\"></span>wyrobisk g\u00f3rniczyc<span class=\"_ _1\"></span>h oraz urz\u0105dze\u0144, in<span class=\"_ _1\"></span>stalacji i obiekt\u00f3<span class=\"_ _1\"></span>w zak\u0142adu g\u00f3rni<span class=\"_ _1\"></span>czego;<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">przedsi\u0119wzi\u0119cie<span class=\"_ _1\"></span>m niezb\u0119dnych \u015bro<span class=\"_ _1\"></span>dk\u00f3w chroni\u0105cyc<span class=\"_ _1\"></span>h s\u0105siednie z\u0142o\u017c<span class=\"_ _1\"></span>a <span class=\"ff4\">kopalin; </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">przedsi\u0119wzi\u0119cie<span class=\"_ _1\"></span>m niezb\u0119dnych \u015bro<span class=\"_ _1\"></span>dk\u00f3w chroni\u0105cyc<span class=\"_ _1\"></span>h wyrobiska s\u0105sied<span class=\"_ _1\"></span>nich zak\u0142ad\u00f3w g<span class=\"_ _1\"></span>\u00f3rniczych;<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">przedsi\u0119wzi\u0119cie<span class=\"_ _1\"></span>m niezb\u0119dnych \u015bro<span class=\"_ _1\"></span>dk\u00f3w w celu ochro<span class=\"_ _1\"></span>ny \u015brodowiska oraz re<span class=\"_ _1\"></span>kultywacji grunt\u00f3<span class=\"_ _1\"></span>w po dzia\u0142alno\u015bci g<span class=\"_ _1\"></span>\u00f3rniczej.<span class=\"ff4\"> </span></span></span>Kwoty <span class=\"_ _9\"></span>rezerw <span class=\"_ _9\"></span>wykazuje <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>bie\u017c\u0105cej <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>nak\u0142ad\u00f3w, <span class=\"_ _9\"></span>kt\u00f3re <span class=\"_ _9\"></span>\u2013<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>jak <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _b\"></span>oczekuje <span class=\"_ _9\"></span>\u2013<span class=\"ff4\"> <span class=\"_ _9\"></span></span>b\u0119d\u0105 <span class=\"_ _b\"></span>niezb\u0119dne <span class=\"_ _9\"></span>do<span class=\"ff4\"> </span>wype\u0142nie<span class=\"_ _1\"></span>nia <span class=\"_ _9\"></span>obowi\u0105zku. <span class=\"_ _9\"></span>Stosuje <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span>\u00f3wczas <span class=\"_ _9\"></span>stop\u0119<span class=\"_ _1\"></span> procentow\u0105 przed opodatko<span class=\"_ _1\"></span>waniem, kt\u00f3ra odzwiercie<span class=\"_ _1\"></span>dla bie\u017c\u0105c\u0105 ocen\u0119 rynku odno\u015bnie do warto\u015b<span class=\"_ _1\"></span>ci pieni\u0105dza w czasie oraz ryzyko <span class=\"_ _0\"></span>zwi\u0105zane konkretnie z<span class=\"ff4\"> da<span class=\"_ _1\"></span>nym </span>sk\u0142adnikiem zobowi\u0105za\u0144. Pocz\u0105tkow<span class=\"_ _1\"></span>y szacunek rezerwy na <span class=\"_ _0\"></span>likwidacj\u0119 zak\u0142adu g\u00f3rniczego powi\u0119ks<span class=\"_ _1\"></span>za warto\u015b\u0107 rzeczowych aktyw\u00f3w trw<span class=\"_ _9\"></span>a\u0142y<span class=\"_ _1\"></span>ch. Zwi\u0119kszenie rezerw<span class=\"_ _1\"></span> zwi\u0105zane <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>up\u0142ywem <span class=\"_ _0\"></span>czasu <span class=\"_ _9\"></span>jest <span class=\"_ _0\"></span>rozpoznawane <span class=\"_ _9\"></span>jako <span class=\"_ _0\"></span>koszty <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>dsetkowe <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>ujmowane <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>kosztach <span class=\"_ _0\"></span>finansowych<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Zmiany <span class=\"_ _9\"></span>wysoko\u015b<span class=\"_ _1\"></span>ci <span class=\"_ _9\"></span>rezerw <span class=\"_ _0\"></span>zwi\u0105zane <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>aktualizacj\u0105 szacunk\u00f3w ich<span class=\"ff4\"> </span>d<span class=\"_ _1\"></span>otycz\u0105cych (stop<span class=\"_ _1\"></span>a dyskonta, stop<span class=\"_ _1\"></span>a inflacji, <span class=\"_ _1\"></span>\u017cywotno\u015b\u0107 kopal<span class=\"_ _1\"></span>\u0144, spodziewana <span class=\"_ _1\"></span>nominalna wart<span class=\"_ _1\"></span>o\u015b\u0107 nak\u0142ad\u00f3w <span class=\"_ _1\"></span>na likwidacj\u0119) <span class=\"_ _1\"></span>ujmowane<span class=\"ff4\"> </span>s\u0105 jako korekta<span class=\"_ _1\"></span> warto\u015bci aktyw\u00f3w t<span class=\"_ _1\"></span>rwa\u0142ych obj\u0119ty<span class=\"_ _1\"></span>ch obowi\u0105zkiem lik<span class=\"ff4\">widacji.<span class=\"_ _1\"></span> </span>b)<span class=\"ffe ls0\"> <span class=\"ff9\">szk\u00f3d g\u00f3r<span class=\"_ _1\"></span>niczych<span class=\"ffa\"> </span></span></span>Grupa <span class=\"_ _b\"> </span>tworzy <span class=\"_ _b\"> </span>rezerw\u0119 <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>likwid<span class=\"_ _1\"></span>acj\u0119 <span class=\"_ _b\"></span>szk\u00f3d <span class=\"_ _b\"></span>g\u00f3rniczych, <span class=\"_ _b\"></span>wy\u0142\u0105cznie <span class=\"_ _b\"></span>dla <span class=\"_ _b\"> </span>ujawnionych <span class=\"_ _b\"></span>szk\u00f3d <span class=\"_ _b\"> </span>g\u00f3rniczych, <span class=\"_ _b\"> </span>b\u0119d\u0105cych <span class=\"_ _b\"></span>skutkiem <span class=\"_ _b\"></span>dzia\u0142alno\u015b<span class=\"_ _0\"></span>ci <span class=\"_ _b\"> </span>eksploatacyjnej <span class=\"_ _b\"></span>kopal\u0144 nale\u017c\u0105cych <span class=\"_ _5\"></span>do Grupy, <span class=\"_ _5\"></span>w wy<span class=\"_ _1\"></span>soko\u015bci <span class=\"_ _1\"></span>wynika<span class=\"_ _1\"></span>j\u0105cej <span class=\"_ _1\"></span>ze <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span>g\u0142oszonych, <span class=\"_ _5\"></span>uznanych l<span class=\"_ _1\"></span>ub <span class=\"_ _5\"></span>b\u0119d\u0105c<span class=\"_ _0\"></span>ych <span class=\"_ _1\"></span>przedmiot<span class=\"_ _1\"></span>em r<span class=\"_ _1\"></span>ozpatrzenia <span class=\"_ _5\"></span>przez <span class=\"_ _1\"></span>s\u0105dy <span class=\"_ _5\"></span>u<span class=\"_ _0\"></span>dokumentowa<span class=\"_ _1\"></span>nych <span class=\"_ _1\"></span>roszcze\u0144 <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span><span class=\"ff4\"> tego </span>tytu\u0142u <span class=\"_ _8\"> </span>lub <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>w<span class=\"_ _1\"></span>ysoko\u015bci <span class=\"_ _8\"> </span>nak\u0142ad\u00f3w <span class=\"_ _b\"> </span>przewidzianych <span class=\"_ _8\"> </span>na <span class=\"_ _8\"> </span>zabezpi<span class=\"_ _1\"></span>eczenie <span class=\"_ _8\"> </span>terenu <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rzed <span class=\"_ _b\"> </span>skutkami <span class=\"_ _8\"> </span>dzia\u0142alno\u015bci <span class=\"_ _8\"> </span>g\u00f3rnic<span class=\"_ _1\"></span>zej. <span class=\"_ _8\"> </span>W <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>wi\u0105zku <span class=\"_ _8\"> </span>z <span class=\"_ _8\"> </span>br<span class=\"_ _0\"></span><span class=\"ff4\">akiem <span class=\"_ _8\"> </span>metody <span class=\"_ _8\"> </span>ust<span class=\"_ _1\"></span>alenia </span>wiarygodnych  szacunk<span class=\"_ _1\"></span>\u00f3w,  w  warto\u015bci  rezerwy  na  szkody  g\u00f3rnicze  nie  ujmuje  si\u0119  tych  szk\u00f3d  g\u00f3rniczych,  kt\u00f3re  powsta<span class=\"_ _1\"></span>n\u0105  w  przysz\u0142o\u015bci.  Grupa  ujawnia<span class=\"_ _1\"></span> te<span class=\"ls0\"> <span class=\"ff5\">zobowi\u0105zania jako <span class=\"_ _1\"></span>zobowi\u0105zania waru<span class=\"_ _1\"></span>nkowe.<span class=\"ff4\"> </span></span></span>Warto\u015b\u0107 <span class=\"_ _b\"></span>rezerwy <span class=\"_ _9\"></span>na <span class=\"_ _b\"> </span>likwidacj\u0119 <span class=\"_ _b\"></span>szk\u00f3d <span class=\"_ _b\"></span>g\u00f3rniczych <span class=\"_ _9\"></span>wy<span class=\"_ _0\"></span>licza <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _b\"> </span>w <span class=\"_ _b\"> </span>oparciu <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>wiarygodny <span class=\"_ _9\"></span>szacunek <span class=\"_ _b\"></span>koszt\u00f3w <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>raw <span class=\"_ _b\"> </span>obiekt\u00f3w, <span class=\"_ _b\"></span>budowli <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span><span class=\"ff4\"> </span>odszkodowa\u0144 <span class=\"_ _9\"></span>b\u0119d\u0105cych nast\u0119pstwem <span class=\"_ _5\"></span>wp\u0142yw\u00f3w <span class=\"_ _1\"></span>dokonanej <span class=\"_ _5\"></span>eksploatacji <span class=\"_ _5\"></span>g\u00f3rniczej <span class=\"_ _5\"></span>lub<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>te\u017c <span class=\"_ _1\"></span>dokonywanych <span class=\"_ _5\"></span>przez <span class=\"_ _5\"></span>Grup\u0119 zab<span class=\"_ _1\"></span>ezpiecze\u0144 <span class=\"_ _5\"></span>terenu <span class=\"_ _1\"></span>przed <span class=\"_ _5\"></span>skutkami <span class=\"_ _1\"></span>dzia<span class=\"_ _0\"></span>\u0142alno\u015bci <span class=\"_ _5\"></span>g\u00f3rniczej <span class=\"_ _5\"></span>n<span class=\"_ _0\"></span>a<span class=\"ff4\"> terenach<span class=\"_ _1\"></span> </span>obj\u0119tych koncesjami. Momentem pocz\u0105tkowym u<span class=\"_ _0\"></span>j\u0119cia rezerwy <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>stwierdzone na powierzchni wp\u0142ywy eksploatacji g\u00f3rniczej wynikaj\u0105ce <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>realizacji plan\u00f3w ruchu kopalni. Rezerwa t<span class=\"_ _1\"></span>a prezentowana je<span class=\"_ _1\"></span>st w warto\u015bci bie<span class=\"_ _1\"></span>\u017c\u0105cej nak\u0142ad\u00f3w nie<span class=\"_ _1\"></span>zb\u0119dnych do <span class=\"_ _1\"></span>wype\u0142nienia zobowi<span class=\"_ _1\"></span>\u0105zania.<span class=\"ff4\"> </span>c)<span class=\"ffe ls0\"> <span class=\"ff9\">ochro<span class=\"_ _1\"></span>ny \u015brodowiska<span class=\"ffa\"> </span></span></span>Rezerwa na ochro<span class=\"_ _1\"></span>n\u0119 \u015brodowiska ujmowa<span class=\"_ _1\"></span>na jest w\u00f3wczas, gdy w w<span class=\"_ _1\"></span>yniku przesz\u0142y<span class=\"_ _1\"></span>ch zdarze\u0144 spoc<span class=\"_ _1\"></span>zywa na Grupie aktu<span class=\"_ _1\"></span>alne, prawne lub zwy<span class=\"_ _1\"></span>czajowe zobowi<span class=\"_ _1\"></span>\u0105zanie wydatkowania  \u015bro<span class=\"_ _1\"></span>dk\u00f3w  pieni\u0119\u017c<span class=\"_ _1\"></span>nych  i  mo\u017cliwe  je<span class=\"_ _1\"></span>st  wiarygodne <span class=\"_ _8\"> </span>oszacowanie  tego <span class=\"_ _8\"> </span>zobowi\u0105zania.  Wielko<span class=\"_ _1\"></span>\u015b\u0107  rezerwy  jest <span class=\"_ _8\"> </span>ustalana  popr<span class=\"_ _0\"></span><span class=\"ff4\">zez  zdyskontowani<span class=\"_ _5\"></span>e </span>prognozowanych <span class=\"_ _9\"></span>przysz\u0142ych <span class=\"_ _b\"></span>przep\u0142<span class=\"_ _1\"></span>yw\u00f3w <span class=\"_ _b\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>do <span class=\"_ _b\"></span>warto\u015bci <span class=\"_ _b\"></span>bie\u017c\u0105<span class=\"_ _1\"></span>cej, <span class=\"_ _b\"></span>przy <span class=\"_ _9\"></span>zastosowaniu <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>topy <span class=\"_ _9\"></span>dyskontowej <span class=\"_ _b\"></span>odzwierciedlaj\u0105cej<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _b\"></span>aktualne <span class=\"_ _9\"></span>oceny <span class=\"_ _b\"></span>rynkow<span class=\"_ _1\"></span>e </span>warto\u015bci pieni\u0105dza <span class=\"_ _1\"></span>w czasie oraz ewe<span class=\"_ _1\"></span>ntualnego ryzyka z<span class=\"_ _1\"></span>wi\u0105zanego z d<span class=\"_ _1\"></span>anym zobowi\u0105zani<span class=\"_ _1\"></span>em.<span class=\"_ _1c\"> </span>d)<span class=\"ffe ls0\"> <span class=\"ff9\">pozosta\u0142<span class=\"_ _1\"></span>y<span class=\"ffa\">ch rezerw </span></span></span>Rezerw\u0119 <span class=\"_ _5\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>podatek <span class=\"_ _5\"></span>od nieruchomo\u015b<span class=\"_ _1\"></span>ci, n<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>roszczenia <span class=\"_ _1\"></span>prawn<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>naprawy <span class=\"_ _1\"></span>gwarancyjn<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>inne, <span class=\"_ _1\"></span>ujmuje <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _1\"></span>w\u00f3wczas, <span class=\"_ _5\"></span>gdy Grupa <span class=\"_ _5\"></span>ma<span class=\"_ _0\"></span><span class=\"ff4\"> </span>prawny lub <span class=\"_ _5\"></span>zwyczajowy <span class=\"_ _1\"></span>obowi\u0105ze<span class=\"_ _1\"></span>k wynikaj\u0105cy <span class=\"_ _9\"></span>ze <span class=\"_ _b\"></span>zdarze\u0144 <span class=\"_ _9\"></span>przesz\u0142ych <span class=\"_ _9\"></span>i <span class=\"_ _b\"> </span>jest <span class=\"_ _b\"></span>prawdopodobne, <span class=\"_ _9\"></span>\u017ce <span class=\"_ _b\"></span>b\u0119dzie <span class=\"_ _9\"></span>wymagany <span class=\"_ _9\"></span>wyp<span class=\"_ _0\"></span>\u0142yw <span class=\"_ _9\"></span>zasob\u00f3w <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>cel<span class=\"_ _9\"></span>u <span class=\"_ _9\"></span>wywi\u0105zania <span class=\"_ _9\"></span>si\u0119<span class=\"_ _0\"></span><span class=\"ff4\"> z </span>tego <span class=\"_ _9\"></span>obowi\u0105zku, <span class=\"_ _9\"></span>za\u015b <span class=\"_ _b\"></span>jego <span class=\"_ _b\"></span>wielko\u015b<span class=\"_ _1\"></span>\u0107 wiarygodnie osz<span class=\"_ _1\"></span>acowano. Nie twor<span class=\"_ _1\"></span>zy si\u0119 rezerw na <span class=\"_ _1\"></span>przysz\u0142e straty o<span class=\"_ _1\"></span>peracyjne.<span class=\"ff4\"> </span>Utworzone <span class=\"_ _1\"></span>rezerwy <span class=\"_ _5\"></span>zalicza si\u0119 <span class=\"_ _1\"></span>odpowied<span class=\"_ _1\"></span>nio <span class=\"_ _1\"></span>do k<span class=\"_ _1\"></span>oszt\u00f3w <span class=\"_ _1\"></span>operacyjnyc<span class=\"_ _1\"></span>h, <span class=\"_ _1\"></span>pozosta\u0142ych <span class=\"_ _1\"></span>koszt\u00f3w, <span class=\"_ _5\"></span>k<span class=\"_ _0\"></span>oszt\u00f3w <span class=\"_ _1\"></span>finansowy<span class=\"_ _1\"></span>ch, w <span class=\"_ _5\"></span>zale\u017cno\u015bci <span class=\"_ _1\"></span>od <span class=\"ff4\">o</span>koliczno\u015bci, <span class=\"_ _1\"></span>z kt<span class=\"_ _1\"></span>\u00f3rymi pr<span class=\"_ _1\"></span>zysz\u0142e<span class=\"_ _1\"></span> zobowi\u0105zania si<span class=\"_ _1\"></span>\u0119 wi\u0105\u017c\u0105.<span class=\"ff4\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Stan rezerw weryfikuje si\u0119 na ka\u017cdy dzie\u0144 ko\u0144cz\u0105cy okres sprawozdawczy i aktualizuje si\u0119 w celu odzw<span class=\"_ _0\"></span>ierciedl<span class=\"_ _1\"></span>enia bie\u017c\u0105cego, n<span class=\"_ _0\"></span>ajbardziej w\u0142a\u015bciwego szacunku. Szacunki i <span class=\"ff5\">za\u0142o\u017ceni<span class=\"_ _1\"></span>a przyj\u0119te do ustal<span class=\"_ _1\"></span>enia rezerw zost<span class=\"_ _1\"></span>a\u0142y ujawnione w <span class=\"_ _1\"></span>dalszej cz\u0119\u015bc<span class=\"_ _1\"></span>i Noty.<span class=\"_ _1c\"> </span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>ZOBOWI\u0104ZANIA H<span class=\"_ _1\"></span>ANDLOWE O<span class=\"_ _1\"></span>RAZ POZOSTA<span class=\"_ _1\"></span>\u0141E ZOBOWI\u0104<span class=\"_ _1\"></span>ZANIA<span class=\"ffa\"> </span>Zobowi\u0105zania <span class=\"_ _5\"></span>kr\u00f3tkoterminowe <span class=\"_ _5\"></span>obejmuj\u0105 <span class=\"_ _5\"></span>zobowi\u0105zania <span class=\"_ _1\"></span>handlowe <span class=\"_ _5\"></span>oraz <span class=\"_ _1\"></span>pozosta\u0142e <span class=\"_ _5\"></span>zobowi\u0105zania, <span class=\"_ _5\"></span>kt\u00f3re <span class=\"_ _1\"></span>staj\u0105 <span class=\"_ _5\"></span>si\u0119 <span class=\"_ _1\"></span>wymagalne <span class=\"_ _5\"></span>w c<span class=\"_ _1\"></span>i\u0105gu <span class=\"_ _5\"></span>12<span class=\"_ _9\"></span><span class=\"ff4\"> </span>miesi\u0119c<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>od <span class=\"_ _5\"></span>dn<span class=\"_ _0\"></span>ia <span class=\"_ _5\"></span>ko\u0144cz\u0105cego<span class=\"_ _1\"></span> okres <span class=\"_ _0\"></span>sprawozdaw<span class=\"ff5\">czy. <span class=\"_ _0\"></span>Zobowi\u0105zania <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>pocz\u0105tk<span class=\"_ _1\"></span>owym <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>j\u0119ciu <span class=\"_ _0\"></span>wykazuje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _0\"></span>godziwej, <span class=\"_ _0\"></span>przy <span class=\"_ _9\"></span>czym <span class=\"_ _0\"></span>wycena <span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>ze<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>wzgl\u0119du <span class=\"_ _0\"></span>na<span class=\"_ _9\"></span><span class=\"ff4\"> </span>kr\u00f3tkoter<span class=\"_ _1\"></span>minowy <span class=\"_ _0\"></span>charakter<span class=\"_ _1\"></span> </span>zobowi\u0105za\u0144 <span class=\"_ _0\"></span>odpowiada <span class=\"_ _9\"></span>warto<span class=\"_ _1\"></span>\u015bci <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ominalnej <span class=\"_ _0\"></span>zobowi\u0105zania, <span class=\"_ _0\"></span>za\u015b <span class=\"_ _9\"></span>w<span class=\"ff4\"> </span>okresie <span class=\"_ _0\"></span>p\u00f3\u017aniejszym <span class=\"_ _9\"></span>zobowi\u0105<span class=\"_ _1\"></span>zania <span class=\"_ _9\"></span>fi<span class=\"_ _1\"></span>nansowe <span class=\"_ _0\"></span>wykazuje <span class=\"_ _9\"></span>si\u0119<span class=\"ff4\"> </span>wed\u0142ug<span class=\"ff4\"> <span class=\"_ _0\"></span>zamortyzowanego <span class=\"_ _0\"></span>kosztu, </span>stosuj\u0105c <span class=\"_ _9\"></span>metod\u0119 <span class=\"_ _0\"></span>efektywnej <span class=\"_ _9\"></span>stopy <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rocentowej <span class=\"_ _0\"></span>(w <span class=\"_ _9\"></span>przypadku <span class=\"_ _9\"></span>zobowi\u0105<span class=\"_ _1\"></span>za\u0144 <span class=\"_ _9\"></span>handlowych <span class=\"_ _0\"></span>odpowiada <span class=\"_ _9\"></span>to <span class=\"_ _9\"></span>kwocie <span class=\"_ _0\"></span>wymagaj\u0105cej <span class=\"_ _9\"></span>zap\u0142aty), <span class=\"_ _9\"></span>zob<span class=\"_ _0\"></span>owi\u0105zania <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iefinansow<span class=\"_ _1\"></span>e wykazywane s\u0105 w <span class=\"_ _1\"></span>kwocie wymagaj<span class=\"_ _1\"></span>\u0105cej zap\u0142aty.<span class=\"ff4\"> </span>Zobowi\u0105zania  d\u0142<span class=\"_ _1\"></span>ugoterminowe <span class=\"_ _8\"> </span>w  pocz\u0105tkowym  uj\u0119ci<span class=\"_ _1\"></span>u  wykazuje  si<span class=\"_ _1\"></span>\u0119  w  warto<span class=\"_ _1\"></span>\u015bci  godzi<span class=\"_ _1\"></span>wej,  pomniejs<span class=\"_ _1\"></span>zonej  o<span class=\"ff4\"> </span>poniesione  koszty  t<span class=\"_ _1\"></span>ransakcyjne, <span class=\"_ _8\"> </span>za\u015b  w  okresie p\u00f3\u017aniejszym wykazuje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>je <span class=\"_ _0\"></span>wed\u0142ug zamortyzowanego kosztu, <span class=\"_ _0\"></span>stosuj\u0105c m<span class=\"_ _0\"></span>etod\u0119 efektywnej s<span class=\"_ _0\"></span>topy procentowej. Zw<span class=\"_ _0\"></span>i\u0119kszenie<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>zobowi\u0105z<span class=\"_ _0\"></span>ania <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>zwi\u0105zku z<span class=\"_ _0\"></span><span class=\"ff4\"> </span>up\u0142ywe<span class=\"_ _1\"></span>m czasu jest ujmowa<span class=\"_ _1\"></span>ne jako koszty fina<span class=\"_ _1\"></span>nsowe.<span class=\"_ _1c\"> </span>DOTACJE Dotacji nie ujmuje <span class=\"_ _1\"></span>si\u0119 do chwili u<span class=\"_ _1\"></span>zyskania uzasadni<span class=\"_ _1\"></span>onej pewno\u015bci, \u017ce <span class=\"_ _1\"></span>Grupa spe\u0142ni k<span class=\"_ _1\"></span>onieczne warun<span class=\"_ _1\"></span>ki i<span class=\"_ _0\"></span><span class=\"ff4\"> otrzyma takie dota<span class=\"_ _1\"></span>cje.  </span>Dotacje, <span class=\"_ _0\"></span>kt\u00f3<span class=\"_ _0\"></span>rych <span class=\"_ _0\"></span>zasadniczym <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>runkiem<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>jest <span class=\"_ _0\"></span>nabycie <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>wytworzenie <span class=\"_ _9\"></span>przez <span class=\"_ _0\"></span>Grup\u0119 <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _0\"></span>trwa\u0142ych, <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>jmuje <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _0\"></span>w<span class=\"_ _9\"></span><span class=\"ff4\"> sk<span class=\"_ _1\"></span>onsolidowanym <span class=\"_ _0\"></span>sprawozdaniu <span class=\"_ _9\"></span>z sytua<span class=\"_ _1\"></span>cji </span>finansowej w <span class=\"ff5\">poz<span class=\"_ _1\"></span>ycji rozlic<span class=\"_ _1\"></span>zenia mi\u0119dzyokresow<span class=\"_ _1\"></span>e przychod\u00f3w<span class=\"_ _1\"></span> i<span class=\"ff4\"> </span>odnosi w wyni<span class=\"_ _1\"></span>k finansow<span class=\"_ _1\"></span>y systematy<span class=\"_ _1\"></span>cznie przez <span class=\"_ _1\"></span>przewidywany <span class=\"_ _1\"></span>okres u\u017cytkow<span class=\"_ _1\"></span>ania ekonomi<span class=\"_ _1\"></span>cznego<span class=\"_ _1\"></span> </span>tych aktyw\u00f3w.<span class=\"ff4\"> </span>Dotacje stanowi\u0105 r\u00f3wnie\u017c korzy\u015bci z po\u017cyczek od instytucji pa\u0144stwowych, k<span class=\"_ _0\"></span>t\u00f3re s\u0105 oprocentowa<span class=\"_ _1\"></span>ne poni\u017cej stopy rynkowej. Zobowi\u0105zania z tytu\u0142u takich po\u017cyczek ujmuje si\u0119 pocz\u0105tk<span class=\"_ _1\"></span>owo w warto\u015bci g<span class=\"_ _1\"></span>odziwej, a r\u00f3\u017cnica <span class=\"_ _1\"></span>pomi\u0119dzy tak ustal<span class=\"_ _1\"></span>on\u0105 warto\u015bci\u0105 p<span class=\"_ _1\"></span>ocz\u0105tkow\u0105 po\u017cyczki a <span class=\"_ _1\"></span>kwot\u0105 otrzym<span class=\"_ _1\"></span>an\u0105 sta<span class=\"_ _0\"></span>nowi dotacj<span class=\"_ _1\"></span>\u0119 pa\u0144stwow\u0105. <span class=\"ff4\"> </span>Pozosta\u0142e <span class=\"_ _b\"></span>dotacje<span class=\"ff4\"> <span class=\"_ _b\"></span></span>ujmowane <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>\u0105 <span class=\"_ _b\"></span>systematycznie <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>przychodach, <span class=\"_ _9\"></span>w <span class=\"_ _b\"> </span>o<span class=\"_ _0\"></span>kresie <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>iezb\u0119dnym <span class=\"_ _9\"></span>do <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>kompensow<span class=\"_ _1\"></span>ania <span class=\"_ _b\"></span>koszt\u00f3w, <span class=\"_ _b\"></span>kt\u00f3re <span class=\"_ _b\"> </span>te <span class=\"_ _b\"> </span>dotacje <span class=\"_ _b\"></span>mia\u0142y <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>zamierzeni<span class=\"_ _0\"></span><span class=\"ff4 ls10\">u </span>kompensowa\u0107.<span class=\"ff4\"> </span>Dotacje <span class=\"_ _1\"></span>nale\u017cne <span class=\"_ _5\"></span>ja<span class=\"_ _0\"></span>ko <span class=\"_ _1\"></span>rekompensata <span class=\"_ _5\"></span>koszt\u00f3w lu<span class=\"_ _1\"></span>b strat <span class=\"_ _5\"></span>ju\u017c poniesionyc<span class=\"_ _1\"></span>h lub<span class=\"ff4\"> </span>jako <span class=\"_ _1\"></span>forma <span class=\"_ _5\"></span>b<span class=\"_ _0\"></span>ezpo\u015brednieg<span class=\"_ _1\"></span>o w<span class=\"_ _1\"></span>sparcia <span class=\"_ _1\"></span>finanso<span class=\"ff4\">wego <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>Grupy <span class=\"_ _1\"></span>bez <span class=\"ff5\">ponoszenia <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rzysz\u0142ych </span></span>koszt\u00f3w, ujmowan<span class=\"_ _1\"></span>e s\u0105 w<span class=\"ff4\"> wyniku finan<span class=\"_ _1\"></span>sowym w <span class=\"ff5\">okresie, w <span class=\"_ _1\"></span>kt\u00f3rym s\u0105 nale\u017cne.<span class=\"_ _1c\"> </span></span></span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Oszacowanie o<span class=\"_ _1\"></span>dsetek od zobowi<span class=\"_ _1\"></span>\u0105za\u0144<span class=\"ffa\"> </span>Naliczanie <span class=\"_ _5\"></span>odsetek <span class=\"_ _5\"></span>h<span class=\"_ _0\"></span>ipotetyczny<span class=\"_ _1\"></span>ch <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span>ynikaj\u0105cy<span class=\"_ _1\"></span>ch <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>art. <span class=\"_ _5\"></span>5 U<span class=\"_ _1\"></span>stawy <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>dnia <span class=\"_ _5\"></span>8 <span class=\"_ _1\"></span>marca<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _5\"></span><span class=\"ff5\">2013 <span class=\"_ _1\"></span>roku <span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>przeciwdzia\u0142aniu <span class=\"_ _5\"></span>nadmiernym <span class=\"_ _5\"></span>op\u00f3\u017anieniom <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>transakcjach <span class=\"_ _5\"></span>handlowych, </span></span>z <span class=\"ff5\">p\u00f3\u017aniejszymi zmi<span class=\"_ _1\"></span>anami nast\u0119puje ni<span class=\"_ _1\"></span>e rzadziej, ni\u017c na k<span class=\"_ _1\"></span>oniec ka\u017cdego k<span class=\"_ _1\"></span>warta\u0142u. <span class=\"ff4\"> </span></span>Odsetki hipotety<span class=\"_ _1\"></span>czne od zobowi\u0105z<span class=\"_ _1\"></span>a\u0144 naliczone za <span class=\"_ _1\"></span>2023 rok wyni<span class=\"_ _1\"></span>os\u0142y 48,4 mln PLN (<span class=\"_ _1\"></span>w 2022 roku: 37<span class=\"ff4\">,4 mln PLN).<span class=\"_ _1c\"> </span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>SPRAWOZDANI<span class=\"_ _1\"></span>E Z <span class=\"ff9\">PRZEP\u0141YW\u00d3W PI<span class=\"_ _1\"></span>ENI\u0118\u017bN<span class=\"_ _1\"></span>YCH<span class=\"ffa\"> </span></span>Skonsolidowane spra<span class=\"_ _1\"></span>wozdanie z pr<span class=\"_ _1\"></span>zep\u0142yw\u00f3w pieni\u0119\u017cnyc<span class=\"_ _1\"></span>h sporz\u0105dzane j<span class=\"_ _1\"></span>est metod\u0105 po\u015br<span class=\"_ _1\"></span>edni\u0105.<span class=\"ff4\"> </span>Zap\u0142acone <span class=\"_ _5\"></span>odsetki <span class=\"_ _1\"></span>z <span class=\"_ _5\"></span>tytu\u0142u lea<span class=\"_ _1\"></span>singu <span class=\"_ _5\"></span>oraz kr<span class=\"_ _1\"></span>edyt\u00f3w <span class=\"_ _5\"></span>i po\u017c<span class=\"_ _1\"></span>yczek <span class=\"_ _1\"></span>wykaz<span class=\"_ _1\"></span>uje <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _5\"></span>w pr<span class=\"_ _1\"></span>zep\u0142ywach <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span><span class=\"ff4\"> </span>dzia\u0142alno\u015bci <span class=\"_ _5\"></span>finansowej <span class=\"_ _5\"></span>oraz w <span class=\"_ _5\"></span>przep\u0142ywach <span class=\"_ _5\"></span>z dzia\u0142al<span class=\"_ _1\"></span>no\u015bci <span class=\"_ _5\"></span>inwestycyjnej, je\u017celi podlegaj\u0105 akt<span class=\"_ _1\"></span>ywowaniu jako <span class=\"_ _1\"></span>koszty finansowa<span class=\"_ _1\"></span>nia zewn\u0119trznego.<span class=\"ff4\"> </span>Op\u0142aty  z  tytu\u0142u  lea<span class=\"_ _1\"></span>singu  kr\u00f3tkoterminow<span class=\"_ _1\"></span>ego  i  leasingu  dot<span class=\"_ _1\"></span>ycz\u0105cego  aktyw\u00f3w <span class=\"_ _8\"> </span>o  niskiej  warto\u015bci,  kt\u00f3r<span class=\"_ _1\"></span>e  s\u0105  wy\u0142\u0105czone  z <span class=\"_ _8\"> </span>zak<span class=\"_ _0\"></span>resu  MS<span class=\"ff4\">S<span class=\"_ _0\"></span>F  16,  prezento<span class=\"_ _1\"></span>wane </span>s\u0105<span class=\"ff4 ls0\"> w <span class=\"ff5\">prze<span class=\"_ _1\"></span>p\u0142ywach z dzia\u0142alno<span class=\"_ _1\"></span>\u015bci operacyjnej.<span class=\"_ _1c\"> </span></span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>INSTRUMENTY <span class=\"_ _1\"></span>FINANSOWE Grupa posiada nast\u0119<span class=\"_ _1\"></span>puj\u0105ce kategorie in<span class=\"_ _1\"></span>strument\u00f3w fin<span class=\"_ _1\"></span>ansowych:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">instrumenty wyc<span class=\"_ _1\"></span>eniane w zamort<span class=\"_ _1\"></span>yzowanym koszcie </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">instrumenty wyc<span class=\"_ _1\"></span>eniane w warto\u015b<span class=\"_ _1\"></span>ci godziwej prze<span class=\"_ _1\"></span>z wynik finansowy<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">instrumenty zab<span class=\"_ _1\"></span>ezpieczaj\u0105ce (opis <span class=\"_ _1\"></span>zasad rachunko<span class=\"_ _1\"></span>wo\u015bci dotycz\u0105cy<span class=\"_ _1\"></span>ch zabezpiecze\u0144 prz<span class=\"_ _1\"></span>edstawiono w <span class=\"_ _1\"></span>Nocie 9.4).<span class=\"ff4\"> </span></span></span>Klasyfikacj\u0119 <span class=\"_ _0\"></span>instrum<span class=\"_ _1\"></span>ent\u00f3w <span class=\"_ _0\"></span>finansowych okre\u015bla <span class=\"_ _0\"></span>Zarz\u0105d J<span class=\"_ _0\"></span>SW. K<span class=\"_ _0\"></span>lasyfikacj<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>aktyw\u00f3w fina<span class=\"_ _0\"></span>nsowych uzale\u017cniona <span class=\"_ _0\"></span>jest od<span class=\"_ _0\"></span> modelu <span class=\"_ _0\"></span>biznesowego za<span class=\"_ _0\"></span>rz\u0105dzania aktywami finansowymi or<span class=\"_ _1\"></span>az chara<span class=\"_ _1\"></span>kterystyki umo<span class=\"_ _1\"></span>wnych przep\u0142y<span class=\"_ _1\"></span>w\u00f3w pieni<span class=\"_ _1\"></span>\u0119\u017cnych (t<span class=\"_ _1\"></span>est SPPI) <span class=\"_ _1\"></span>sk\u0142adnika a<span class=\"_ _1\"></span>ktyw\u00f3w finans<span class=\"_ _1\"></span>owych. Kl<span class=\"_ _1\"></span>asyfikacja <span class=\"_ _1\"></span>akty<span class=\"_ _0\"></span>w\u00f3w fi<span class=\"ff4\">nansowyc<span class=\"_ _1\"></span>h dokonywan<span class=\"_ _1\"></span>a </span>jest w <span class=\"ff5\">momencie poc<span class=\"_ _1\"></span>z\u0105tkowego uj\u0119<span class=\"_ _1\"></span>cia i mo\u017ce by\u0107 zmieni<span class=\"_ _1\"></span>ona jedynie w<span class=\"_ _1\"></span>\u00f3wczas, gdy zmi<span class=\"_ _1\"></span>eni si\u0119 biznesowy <span class=\"_ _1\"></span>model zarz\u0105dzania <span class=\"_ _1\"></span>aktywami finans<span class=\"ff4\">owymi. </span></span>Klasyfikacja aktyw<span class=\"_ _1\"></span>\u00f3w i zobowi\u0105z<span class=\"_ _1\"></span>a\u0144 finansowych do po<span class=\"_ _1\"></span>szczeg\u00f3lnych kate<span class=\"_ _1\"></span>gorii:<span class=\"ff4\"> </span>(a) Instrumenty wy<span class=\"_ _1\"></span>ceniane w zam<span class=\"_ _1\"></span>ortyzowanym koszcie \u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Grupa <span class=\"_ _9\"></span>jako <span class=\"_ _0\"></span><span class=\"ffa\">aktywa</span> <span class=\"_ _9\"></span><span class=\"ff5\">wyce<span class=\"_ _1\"></span>niane <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>zamortyzowanym <span class=\"_ _0\"></span>koszcie <span class=\"_ _9\"></span>klasyfikuje <span class=\"_ _0\"></span>g\u0142\u00f3wnie: <span class=\"_ _9\"></span>nale<span class=\"_ _1\"></span>\u017cno\u015bci <span class=\"_ _9\"></span>handl<span class=\"_ _1\"></span>owe <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _9\"></span>FIZ, <span class=\"_ _0\"></span>lokaty <span class=\"_ _9\"></span>bankowe, <span class=\"_ _0\"></span>\u015brodki <span class=\"_ _9\"></span>pieni\u0119\u017cn<span class=\"ff4\">e<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>ich </span></span></span></span>ekwiwalenty.<span class=\"_ _1c\"> </span> \u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Grupa  jako  <span class=\"ff9\">zobowi\u0105z<span class=\"_ _1\"></span>ania<span class=\"ff4\">  finansowe  wyceniane  w <span class=\"_ _8\"> </span>zamortyzo<span class=\"ff5\">wanym  koszcie  klasyfikuje  g\u0142\u00f3w<span class=\"_ _1\"></span>nie:  zobowi\u0105zani<span class=\"_ _1\"></span>e  handlowe  oraz  poz<span class=\"_ _1\"></span>osta\u0142e  zobowi\u0105zani<span class=\"_ _1\"></span>a </span></span></span></span></span>o <span class=\"ff5\">charakterze finan<span class=\"_ _1\"></span>sowym, zobowi\u0105<span class=\"_ _1\"></span>zania FIZ, kredyty i p<span class=\"_ _1\"></span>o\u017cyczki.<span class=\"_ _1c\"> </span></span>(b) <span class=\"ff5\">Instrumenty wy<span class=\"_ _1\"></span>ceniane w warto\u015b<span class=\"_ _1\"></span>ci godziwej prze<span class=\"_ _1\"></span>z wynik finansowy<span class=\"ff4\"> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Grupa <span class=\"_ _b\"> </span>klasyfikuje <span class=\"_ _b\"> </span>do  <span class=\"ff9\">a<span class=\"_ _1\"></span>ktyw\u00f3w <span class=\"_ _b\"> </span><span class=\"ff4\">wycenian<span class=\"ff5\">ych <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>warto\u015bci <span class=\"_ _b\"> </span>g<span class=\"_ _0\"></span>odziwej <span class=\"_ _b\"> </span>przez <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span>ynik <span class=\"_ _8\"> </span>fi<span class=\"_ _1\"></span>nansowy: <span class=\"_ _b\"> </span>instrumenty <span class=\"_ _b\"> </span>pochodne <span class=\"_ _8\"> </span>niew<span class=\"_ _1\"></span>yznaczone <span class=\"_ _b\"></span>dla <span class=\"_ _b\"> </span>c<span class=\"_ _0\"></span>el\u00f3w <span class=\"_ _b\"> </span>rachunkowo\u015bci </span></span></span></span></span>zabezpiecze\u0144, u<span class=\"_ _1\"></span>dzia\u0142y i akcje w je<span class=\"_ _1\"></span>dnostkach <span class=\"_ _1\"></span>pozosta\u0142ych, inw<span class=\"_ _1\"></span>estycje w port<span class=\"_ _1\"></span>fel aktyw\u00f3w <span class=\"_ _1\"></span>FIZ (listy zastaw<span class=\"_ _1\"></span>ne, d\u0142u\u017cne papier<span class=\"_ _1\"></span>y warto\u015bciowe, instrumenty poc<span class=\"ff4\">hodn<span class=\"_ _1\"></span>e).<span class=\"_ _1c\"> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0 ls9\">Do<span class=\"ff1 ls0\"> <span class=\"ff9\">zobowi\u0105za\u0144<span class=\"ff2\"> <span class=\"ff5\">wycenianych <span class=\"_ _0\"></span>w warto\u015bci <span class=\"_ _0\"></span>godziwej przez <span class=\"_ _0\"></span>wynik finansowy <span class=\"_ _0\"></span>Grupa klasyfikuje <span class=\"_ _0\"></span>zobowi\u0105zani<span class=\"_ _1\"></span>a z<span class=\"_ _0\"></span> tytu\u0142u <span class=\"_ _0\"></span>instrument\u00f3w pochodnych niewyzn<span class=\"_ _9\"></span><span class=\"ff4\">aczo<span class=\"_ _1\"></span>nych </span></span></span></span></span></span></span>dla <span class=\"ff5\">cel\u00f3w rachunko<span class=\"_ _1\"></span>wo\u015bci zabezpiec<span class=\"_ _1\"></span>ze\u0144.<span class=\"_ _1c\"> </span></span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Warto\u015b\u0107 godziwa i<span class=\"_ _1\"></span>nstrument\u00f3w fina<span class=\"_ _1\"></span>nsowych<span class=\"ffa\"> </span>Warto<span class=\"_ _1\"></span>\u015b\u0107 <span class=\"_ _5\"></span>godziw<span class=\"_ _1\"></span>\u0105 <span class=\"_ _1\"></span>instr<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>\u00f3w <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nans<span class=\"_ _1\"></span>owyc<span class=\"_ _1\"></span>h, <span class=\"_ _5\"></span>dla <span class=\"_ _1\"></span>kt\u00f3r<span class=\"_ _1\"></span>ych <span class=\"_ _5\"></span>nie <span class=\"_ _5\"></span>istnieje<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>akt<span class=\"_ _1\"></span>ywny<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ryn<span class=\"_ _1\"></span>ek <span class=\"_ _5\"></span>ustala <span class=\"_ _5\"></span>si\u0119 <span class=\"_ _5\"></span>wykorzyst<span class=\"_ _1\"></span>uj<span class=\"_ _1\"></span>\u0105c <span class=\"_ _1\"></span>odp<span class=\"_ _1\"></span>owie<span class=\"_ _1\"></span>dni<span class=\"_ _1\"></span>e t<span class=\"_ _1\"></span>ech<span class=\"_ _1\"></span>nik<span class=\"ff4\">i <span class=\"_ _5\"></span>wyceny.<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>Przy <span class=\"_ _5\"></span>doborze <span class=\"_ _5\"></span>odpowi<span class=\"_ _1\"></span>edni<span class=\"_ _1\"></span>ch </span>meto<span class=\"_ _1\"></span>d i <span class=\"_ _5\"></span>za\u0142o\u017c<span class=\"_ _1\"></span>e\u0144 <span class=\"_ _1\"></span>do <span class=\"_ _5\"></span>wyceny <span class=\"_ _5\"></span>Grupa <span class=\"_ _5\"></span>kieruj<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _5\"></span>profesj<span class=\"_ _1\"></span>onal<span class=\"_ _1\"></span>nym <span class=\"_ _5\"></span>os\u0105dem. <span class=\"_ _5\"></span>Dane <span class=\"_ _1\"></span>wej<span class=\"_ _1\"></span>\u015bciow<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>do <span class=\"_ _5\"></span>stosowa<span class=\"_ _1\"></span>nych <span class=\"_ _5\"></span>metod <span class=\"_ _5\"></span>wyceny <span class=\"_ _5\"></span>stanowi\u0105 <span class=\"_ _5\"></span>obszar <span class=\"_ _5\"></span>istot<span class=\"_ _1\"></span>nych <span class=\"_ _5\"></span>szacunk<span class=\"_ _1\"></span>\u00f3w. <span class=\"_ _5\"></span>Metody<span class=\"_ _1\"></span> ustal<span class=\"_ _1\"></span>ani<span class=\"_ _1\"></span>a war<span class=\"_ _1\"></span>to\u015b<span class=\"_ _1\"></span>ci god<span class=\"_ _1\"></span>ziwe<span class=\"_ _1\"></span>j s\u0105 <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>zedst<span class=\"_ _1\"></span>awion<span class=\"_ _1\"></span>e w N<span class=\"_ _1\"></span>oci<span class=\"_ _1\"></span>e 9.2.<span class=\"_ _1c\"> </span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>HIERARCHIA W<span class=\"_ _1\"></span>ARTO\u015aCI GODZIW<span class=\"_ _1\"></span>EJ<span class=\"ffa\"> </span>Instrumenty <span class=\"_ _9\"></span>finansowe <span class=\"_ _9\"></span>wyceniane <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>skonsolidowanym <span class=\"_ _9\"></span>sprawo<span class=\"_ _1\"></span>zdaniu <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>sytuacji <span class=\"_ _9\"></span>fin<span class=\"_ _0\"></span>ansowej <span class=\"_ _9\"></span>wed\u0142ug <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>godziwej <span class=\"_ _9\"></span>s\u0105<span class=\"_ _0\"></span><span class=\"ff4\"> </span>analizowane <span class=\"_ _9\"></span>pod <span class=\"_ _9\"></span>wzgl\u0119dem <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>rocedu<span class=\"_ _1\"></span>r wyceny.  W <span class=\"_ _b\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>tosowa<span class=\"_ _1\"></span>ne <span class=\"_ _b\"></span>metody <span class=\"_ _b\"></span>ustalania <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _b\"></span>godziwej, <span class=\"_ _9\"></span>poszczeg\u00f3lne <span class=\"_ _b\"></span>sk\u0142adniki <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _b\"> </span>i <span class=\"_ _b\"></span>zobowi\u0105za<span class=\"_ _0\"></span>\u0144 <span class=\"_ _b\"></span>finansowy<span class=\"_ _1\"></span>ch <span class=\"_ _b\"></span>Grupa <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>lasyfikuje <span class=\"_ _9\"></span>do<span class=\"_ _0\"></span><span class=\"ff4\"> </span>nast\u0119puj\u0105cyc<span class=\"_ _1\"></span>h poziom\u00f3w (tzw. hier<span class=\"_ _1\"></span>archia warto\u015bci <span class=\"_ _1\"></span>godziwej): <span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Poziom 1: Ceny n<span class=\"_ _1\"></span>otowane (nieskor<span class=\"_ _1\"></span>ygowane) z aktyw<span class=\"_ _1\"></span>nych rynk\u00f3w dla i<span class=\"_ _1\"></span>dentycznych akt<span class=\"_ _1\"></span>yw\u00f3w b\u0105d\u017a zobowi<span class=\"_ _1\"></span>\u0105za\u0144.<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Poziom <span class=\"_ _b\"> </span>2: <span class=\"_ _8\"> </span>Dane <span class=\"_ _b\"> </span>wej\u015bciowe <span class=\"_ _8\"> </span>inn<span class=\"_ _1\"></span>e <span class=\"_ _8\"> </span>ni\u017c <span class=\"_ _b\"></span>notowania <span class=\"_ _b\"> </span>obj\u0119te <span class=\"_ _8\"> </span>zakresem <span class=\"_ _8\"> </span>ww. <span class=\"_ _b\"> </span>poziomu <span class=\"_ _b\"> </span>mo\u017cliwe <span class=\"_ _8\"> </span>do <span class=\"_ _b\"> </span>stwierdzenia <span class=\"_ _8\"> </span>lub <span class=\"_ _b\"> </span>zaobserwowania <span class=\"_ _b\"> </span>dla<span class=\"_ _0\"></span><span class=\"ff4\"> </span>sk\u0142adnika <span class=\"_ _b\"> </span>aktyw\u00f3w <span class=\"_ _8\"> </span>b\u0105d<span class=\"_ _1\"></span>\u017a </span></span>zobowi\u0105za\u0144, bezpo<span class=\"_ _1\"></span>\u015brednio (tzn. w po<span class=\"_ _1\"></span>staci cen) lub<span class=\"ff4\"> </span>po\u015bred<span class=\"_ _1\"></span>nio (tzn. na podsta<span class=\"_ _1\"></span>wie wylicze\u0144 oparty<span class=\"_ _1\"></span>ch na<span class=\"ff4\"> cenach). </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Poziom 3: <span class=\"_ _1\"></span>Dane <span class=\"_ _1\"></span>wej\u015bciowe <span class=\"_ _1\"></span>dla wyc<span class=\"_ _1\"></span>eny sk\u0142ad<span class=\"_ _1\"></span>nika aktyw\u00f3w <span class=\"_ _1\"></span>b\u0105d\u017a <span class=\"_ _1\"></span>zobowi\u0105za\u0144, kt\u00f3re <span class=\"_ _1\"></span>nie s\u0105 <span class=\"_ _1\"></span>oparte <span class=\"_ _1\"></span>na mo\u017cliw<span class=\"_ _1\"></span>ych do<span class=\"ff4\"> zaobserwo<span class=\"_ _1\"></span>wania dan<span class=\"_ _1\"></span>ych rynkow<span class=\"_ _1\"></span>ych (tzn. <span class=\"_ _1\"></span>dane </span></span></span>niemo\u017cliwe do<span class=\"ff4\"> zaobserw<span class=\"_ _1\"></span>owania).<span class=\"ffa\"> </span></span>Warto\u015b\u0107 <span class=\"_ _1\"></span>godziw\u0105 <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>\u0142u\u017cnych <span class=\"_ _5\"></span>papier\u00f3w warto\u015bciow<span class=\"_ _1\"></span>ych <span class=\"_ _1\"></span>notowanych <span class=\"_ _5\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>aktywnym <span class=\"_ _5\"></span>rynku<span class=\"_ _0\"></span><span class=\"ff4\"> </span>okre\u015bl<span class=\"_ _1\"></span>a si<span class=\"_ _1\"></span>\u0119 na <span class=\"_ _5\"></span>podstawie d<span class=\"_ _1\"></span>ost\u0119pnych <span class=\"_ _1\"></span>cen <span class=\"_ _5\"></span>z rynku <span class=\"_ _1\"></span>aktywnego <span class=\"_ _5\"></span>(w szczeg\u00f3lno\u015bci<span class=\"_ _1\"></span> w przypadku pol<span class=\"_ _1\"></span>skich obligacji skar<span class=\"_ _1\"></span>bowych - <span class=\"ff5\">Treasury Bond <span class=\"_ _1\"></span>Spot Poland) i pr<span class=\"_ _1\"></span>ezentuje si\u0119 w ram<span class=\"_ _1\"></span>ach Poziomu 1.<span class=\"ff4\"> </span></span>Warto\u015b\u0107 godziw\u0105 in<span class=\"_ _1\"></span>strument\u00f3w fina<span class=\"_ _1\"></span>nsowych niestanowi\u0105<span class=\"_ _1\"></span>cych przedmiotu <span class=\"_ _1\"></span>obrotu na akt<span class=\"_ _1\"></span>ywnym rynku<span class=\"ff4\"> </span>okre\u015bla si\u0119 pr<span class=\"_ _1\"></span>zy zastosowaniu <span class=\"_ _1\"></span>odpowiednic<span class=\"ff4\">h technik wy<span class=\"_ _1\"></span>ceny. </span>Takie <span class=\"_ _0\"></span>techniki w<span class=\"_ _0\"></span>yceny optymalizuj\u0105 <span class=\"_ _0\"></span>wykorzystanie <span class=\"_ _0\"></span>mo\u017cliw<span class=\"_ _1\"></span>ych <span class=\"_ _0\"></span>do<span class=\"_ _0\"></span><span class=\"ff4\"> </span>zaobserwowa<span class=\"_ _1\"></span>nia <span class=\"_ _0\"></span>danych <span class=\"_ _0\"></span>rynkowych tam, <span class=\"_ _0\"></span>gdzie <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>one <span class=\"_ _0\"></span>dos<span class=\"_ _0\"></span>t\u0119pne i <span class=\"_ _9\"></span>pole<span class=\"_ _1\"></span>gaj\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>jak <span class=\"_ _0\"></span>najmniejszym stopniu <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>zacunkach <span class=\"_ _0\"></span>poczynionych, <span class=\"_ _0\"></span>specyficznych <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>danej <span class=\"_ _9\"></span>jednostki. <span class=\"_ _0\"></span>W sytuacji, <span class=\"_ _0\"></span>gdy<span class=\"_ _0\"></span> <span class=\"ff5\">wszystki<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>totne <span class=\"_ _0\"></span>dane <span class=\"_ _0\"></span>wykorzystywane <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzy <span class=\"_ _0\"></span>wycenie <span class=\"_ _0\"></span>wed\u0142ug <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>rto\u015bci<span class=\"_ _1\"></span> </span>godziwej s\u0105 mo\u017cliw<span class=\"_ _1\"></span>e do zaobserwo<span class=\"_ _1\"></span>wania, instrument <span class=\"_ _1\"></span>finansowy prezento<span class=\"_ _1\"></span>wany jest w ram<span class=\"_ _1\"></span>ach Poziomu 2.<span class=\"_ _1c\"> </span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>Warto\u015b\u0107 <span class=\"_ _9\"></span>godzi<span class=\"_ _1\"></span>w\u0105 <span class=\"_ _9\"></span>okre\u015bla <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>t<span class=\"_ _1\"></span>ym <span class=\"_ _9\"></span>przypadku <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>podstawie <span class=\"_ _9\"></span>dost\u0119pn<span class=\"_ _1\"></span>ych <span class=\"_ _9\"></span>publiczn<span class=\"_ _1\"></span>ie <span class=\"_ _9\"></span>kwotowa<span class=\"_ _1\"></span>\u0144 <span class=\"_ _9\"></span>pochodz\u0105cych <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>rynku, <span class=\"_ _9\"></span>kt\u00f3ry <span class=\"_ _9\"></span>nie <span class=\"_ _0\"></span>jest <span class=\"_ _b\"> </span><span class=\"ff4\">ak<span class=\"_ _0\"></span>tywn<span class=\"_ _1\"></span>y <span class=\"_ _9\"></span>lub <span class=\"_ _9\"></span>(w <span class=\"_ _9\"></span>pr<span class=\"_ _1\"></span>zypadku </span>d\u0142u\u017cnych <span class=\"_ _9\"></span>instrum<span class=\"_ _1\"></span>ent\u00f3w <span class=\"_ _0\"></span>finansowych) <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>odstawie <span class=\"_ _0\"></span>cen <span class=\"_ _9\"></span>ustalonych <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>publikowanych <span class=\"_ _0\"></span>przez <span class=\"_ _9\"></span>niezale\u017cny <span class=\"_ _0\"></span>serwis <span class=\"_ _9\"></span>inf<span class=\"_ _0\"></span>ormacyjny <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _0\"></span>kwotowania <span class=\"_ _9\"></span>pochodz\u0105<span class=\"_ _1\"></span>ce od<span class=\"ls0\"> <span class=\"ff5\">uczest<span class=\"_ _1\"></span>nik\u00f3w rynku (np. Bl<span class=\"_ _1\"></span>oomberg Generi<span class=\"_ _1\"></span>c Price), a w przypad<span class=\"_ _1\"></span>ku ich braku \u2013<span class=\"ff4\"> przy wykorz<span class=\"_ _1\"></span>ystaniu innych mod<span class=\"_ _1\"></span>eli wyceny. </span></span></span>Warto\u015b\u0107 <span class=\"_ _9\"></span>godziw\u0105 <span class=\"_ _9\"></span>instru<span class=\"_ _1\"></span>ment\u00f3w <span class=\"_ _9\"></span>d\u0142u\u017cnych, <span class=\"_ _0\"></span>kt\u00f3re<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>nie <span class=\"_ _9\"></span>by\u0142y <span class=\"_ _9\"></span>notowane <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>ak<span class=\"_ _0\"></span>tywnym <span class=\"_ _0\"></span>rynku<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>(d\u0142u\u017cn<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>papiery <span class=\"_ _9\"></span>warto\u015bciowe, <span class=\"_ _9\"></span>listy <span class=\"_ _0\"></span>zastawne) <span class=\"_ _9\"></span>ustala <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>wed\u0142ug <span class=\"_ _9\"></span>metod<span class=\"_ _1\"></span>y zdyskontowanych <span class=\"_ _0\"></span>przep\u0142yw\u00f3w <span class=\"_ _9\"></span>pieni\u0119\u017cnych, <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>ieraj\u0105cej <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>harmonogr<span class=\"_ _1\"></span>amie <span class=\"_ _9\"></span>przep\u0142yw\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>okre\u015blonym <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>podstawie <span class=\"_ _0\"></span>warun<span class=\"_ _9\"></span>k\u00f3w <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>misji <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>stopi<span class=\"_ _1\"></span>e dyskontowej okr<span class=\"_ _1\"></span>e\u015blonej na<span class=\"ff4\"> podstawie: </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">referencyjnej <span class=\"ff5\">krz<span class=\"_ _1\"></span>ywej rentowno\u015bci dla <span class=\"_ _1\"></span>waluty instrume<span class=\"_ _1\"></span>ntu,<span class=\"ff4\"> </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">implikowanego <span class=\"_ _1\"></span>z ostatniej ceny tra<span class=\"_ _1\"></span>nsakcyjnej sprea<span class=\"_ _1\"></span>du kredytowego,  </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">w <span class=\"_ _9\"></span>przypadku <span class=\"_ _9\"></span>instrument\u00f3w <span class=\"_ _9\"></span>korpor<span class=\"_ _1\"></span>acyjnych <span class=\"_ _9\"></span>(z <span class=\"_ _9\"></span>wy\u0142\u0105czeniem <span class=\"_ _9\"></span>instrument\u00f3w <span class=\"_ _9\"></span>emito<span class=\"_ _1\"></span>wanych <span class=\"_ _9\"></span>przez <span class=\"_ _9\"></span>agendy <span class=\"_ _9\"></span>rz\u0105dowe), <span class=\"_ _9\"></span>szacunku <span class=\"_ _9\"></span>zmiany <span class=\"_ _9\"></span>ww. <span class=\"_ _9\"></span>sp<span class=\"_ _0\"></span><span class=\"ff4\">readu <span class=\"_ _9\"></span>kredytowego </span></span></span>od <span class=\"ff5\">daty ostatniej <span class=\"_ _1\"></span>kwalifikowaln<span class=\"_ _1\"></span>ej transakcji <span class=\"_ _1\"></span>do dnia w<span class=\"_ _1\"></span>yceny w w<span class=\"_ _1\"></span>yniku zmiany <span class=\"_ _1\"></span>obserwowanych <span class=\"_ _1\"></span>na rynku s<span class=\"_ _1\"></span>pread\u00f3w kred<span class=\"_ _1\"></span>ytowych oraz <span class=\"_ _1\"></span>ewe<span class=\"ff4\">n<span class=\"_ _0\"></span>tualn<span class=\"_ _1\"></span>ej zmiany po<span class=\"_ _1\"></span>ziomu </span></span>ryzyka przypisaneg<span class=\"_ _1\"></span>o wewn\u0119trzni<span class=\"_ _1\"></span>e lub przez agencj<span class=\"_ _1\"></span>\u0119 ratingow\u0105 (o ile ratin<span class=\"_ _1\"></span>g jest nadawany) d<span class=\"_ _1\"></span>o danego emite<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span><span class=\"ff4\">ta, </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">dane wej\u015bciowe d<span class=\"_ _1\"></span>o wyceny, taki<span class=\"_ _1\"></span>ej jak krzywe rento<span class=\"_ _1\"></span>wno\u015bci, kursy <span class=\"_ _1\"></span>walutowe i spready<span class=\"_ _1\"></span> sektorowe s\u0105 p<span class=\"_ _1\"></span>obierane z system\u00f3w i<span class=\"_ _1\"></span>nformacy<span class=\"_ _0\"></span><span class=\"ff4\">jnych.  </span></span></span>Zastosowane modele baz<span class=\"_ _1\"></span>uj\u0105 na za\u0142o\u017ceniu, <span class=\"_ _1\"></span>\u017ce transakcja obserwowana na<span class=\"ff4\"> rynku, aktywnym lub nieaktywnym, st<span class=\"_ _1\"></span>anowi odzwierci<span class=\"ff5\">edlenie warto\u015bci god<span class=\"_ _1\"></span>ziwej i model </span></span>powinien si\u0119 do <span class=\"_ _1\"></span>niej kalibrowa\u0107.<span class=\"ff4\"> </span>Uproszczenia zaw<span class=\"_ _1\"></span>arte w modelach <span class=\"_ _1\"></span>wyceny: \u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">pomija si\u0119 odr\u0119<span class=\"_ _1\"></span>bn\u0105 analiz\u0119 warto\u015b<span class=\"_ _1\"></span>ci zabezpiecze\u0144 \u2013<span class=\"ff4\"> </span>przyjmuje <span class=\"_ _1\"></span>si\u0119, \u017ce jest ona <span class=\"_ _1\"></span>uwzgl\u0119dniona w im<span class=\"_ _1\"></span>plikowanym z <span class=\"_ _1\"></span>cen transakcyjnych s<span class=\"_ _1\"></span>preadzie kredyto<span class=\"_ _1\"></span>wym,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">spready kred<span class=\"_ _1\"></span>ytowe s\u0105 kalkulow<span class=\"_ _1\"></span>ane jako spready p\u0142<span class=\"_ _1\"></span>askie, bez ich r\u00f3<span class=\"_ _1\"></span>\u017cnicowania w za<span class=\"_ _1\"></span>le\u017cno\u015bci od termin<span class=\"_ _1\"></span>u zapadalno\u015bci,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">\u017ar\u00f3d\u0142em informa<span class=\"_ _1\"></span>cji o spreadach kre<span class=\"_ _1\"></span>dytowych dla ws<span class=\"_ _1\"></span>p\u00f3lnie obserwowa<span class=\"_ _1\"></span>nych przedzia\u0142<span class=\"_ _1\"></span>\u00f3w ryzyka s\u0105 rynki <span class=\"_ _1\"></span>zagraniczne,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">terminy realiz<span class=\"_ _1\"></span>acji <span class=\"ff5\">uprawnie\u0144 do wyk<span class=\"_ _1\"></span>onania opcji s\u0105 pomij<span class=\"_ _1\"></span>ane, a warto\u015b<span class=\"_ _1\"></span>\u0107 opcji kalkulowana n<span class=\"_ _1\"></span>a bazie termin\u00f3w pr<span class=\"_ _1\"></span>zep\u0142yw\u00f3w <span class=\"_ _1\"></span>w danym okresie o<span class=\"_ _1\"></span>dse<span class=\"_ _0\"></span><span class=\"ff4\">tkowym. </span></span></span></span>Warto\u015b\u0107 godziwa instrument<span class=\"_ _1\"></span>\u00f3w pochodnych nienotowany<span class=\"_ _1\"></span>ch na aktywnym rynku <span class=\"ff4\">(kontrakty terminowe oraz kontrakty zamia<span class=\"_ _1\"></span>ny oprocentowania typu IRS lub CIRS)<span class=\"_ _1\"></span> </span>okre\u015blana <span class=\"_ _9\"></span>jest <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>etod\u0105 <span class=\"_ _9\"></span>zdysk<span class=\"_ _1\"></span>ontowanych <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzysz\u0142ych <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzep\u0142yw\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych. <span class=\"_ _9\"></span>Do <span class=\"_ _9\"></span>dyskontowa<span class=\"_ _1\"></span>nia <span class=\"_ _9\"></span>przep\u0142yw\u00f3w <span class=\"_ _9\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>u\u017cywane <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _9\"></span> <span class=\"_ _9\"></span>stawki <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>krzywy<span class=\"_ _1\"></span>ch <span class=\"_ _9\"></span>OIS<span class=\"_ _1\"></span> (overnight <span class=\"_ _0\"></span>indexed s<span class=\"_ _0\"></span>waps) <span class=\"_ _0\"></span>uwzgl\u0119dniaj\u0105c<span class=\"_ _1\"></span>ych <span class=\"_ _0\"></span>walut\u0119, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>kt\u00f3rej <span class=\"_ _0\"></span>denominowany <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>depozyt <span class=\"_ _0\"></span>zabezpieczaj\u0105cy <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>danego <span class=\"_ _0\"></span>instrumentu.<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _0\"></span></span>\u0179r\u00f3d\u0142em <span class=\"_ _0\"></span>danych <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>ynkowych wykorzystywany<span class=\"_ _1\"></span>ch do wyceny ni<span class=\"_ _1\"></span>ewystandaryzowan<span class=\"_ _1\"></span>ych instrum<span class=\"ff5\">ent\u00f3w pochodnyc<span class=\"_ _1\"></span>h jest serwis Refinitiv. <span class=\"_ _1\"></span><span class=\"ff4\"> </span></span>Warto\u015b\u0107 godziwa <span class=\"_ _0\"></span>transakcji typu <span class=\"_ _0\"></span>forward w<span class=\"_ _0\"></span>alutowy<span class=\"ff4\"> <span class=\"_ _0\"></span></span>ustalana jest <span class=\"_ _0\"></span>poprzez z<span class=\"_ _0\"></span>dyskontowani<span class=\"_ _1\"></span>e p<span class=\"_ _0\"></span>rzysz\u0142ych przep\u0142yw\u00f3w pieni\u0119\u017cnych, <span class=\"_ _0\"></span>kt\u00f3rych wielko\u015b\u0107 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>dzie\u0144 wyceny stanowi <span class=\"_ _b\"></span>r\u00f3\u017cnica <span class=\"_ _9\"></span>pomi\u0119dzy <span class=\"_ _b\"></span>terminowym<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>kursem <span class=\"_ _9\"></span>wa<span class=\"_ _0\"></span>lutow<span class=\"_ _1\"></span>ym <span class=\"_ _b\"></span>a <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>ursem<span class=\"ff4\"> <span class=\"_ _b\"> </span></span>transakcyjnym <span class=\"_ _9\"></span>przemno\u017cona <span class=\"_ _b\"></span>przez <span class=\"_ _9\"></span>nomina\u0142 <span class=\"_ _b\"></span>kontraktu <span class=\"_ _9\"></span>forward <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>walucie <span class=\"_ _9\"></span>obcej <span class=\"_ _b\"> </span>(waluci<span class=\"_ _1\"></span>e bazowej). Dane wej<span class=\"_ _1\"></span>\u015bciowe do wyce<span class=\"_ _1\"></span>ny obejmuj\u0105:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">kwotowania kur<span class=\"_ _1\"></span>s\u00f3w terminowych p<span class=\"_ _1\"></span>ublikowane dla <span class=\"_ _1\"></span>odpowiedniej walut<span class=\"_ _1\"></span>y przez serwis R<span class=\"_ _1\"></span>efinitiv,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">kurs <span class=\"_ _9\"></span>fixing <span class=\"_ _b\"></span><span class=\"ff5\">NBP, <span class=\"_ _9\"></span>stanowi\u0105cy <span class=\"_ _9\"></span>kurs <span class=\"_ _9\"></span>spot, <span class=\"_ _9\"></span>przy <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>t\u00f3rym <span class=\"_ _9\"></span>skalkulowane <span class=\"_ _9\"></span>zostan\u0105 <span class=\"_ _9\"></span>(poprzez <span class=\"_ _9\"></span>uwzgl\u0119dnienie <span class=\"_ _9\"></span>struktury <span class=\"_ _9\"></span>terminowej <span class=\"_ _9\"></span>kurs\u00f3w <span class=\"_ _9\"></span>publikowanych <span class=\"_ _b\"> </span></span>przez <span class=\"_ _b\"></span>serwis </span></span>Refinitiv) kursy termin<span class=\"_ _1\"></span>owe do wycen<span class=\"_ _1\"></span>y, \u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">czynniki dyskonto<span class=\"_ _1\"></span>we dla waluty fu<span class=\"_ _1\"></span>nkcjonalnej pu<span class=\"_ _1\"></span>blikowane przez serwi<span class=\"_ _1\"></span>s Refinitiv. </span></span>Warto\u015b\u0107 <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>odziwa <span class=\"_ _0\"></span>transakcji <span class=\"_ _9\"></span>typu <span class=\"_ _0\"></span>swap <span class=\"_ _9\"></span>towarowy<span class=\"ff4\"> <span class=\"_ _9\"></span></span>ustalana <span class=\"_ _0\"></span>jest <span class=\"_ _9\"></span>poprzez <span class=\"_ _0\"></span>zdyskontowanie <span class=\"_ _9\"></span>przysz\u0142y<span class=\"_ _1\"></span>ch <span class=\"_ _9\"></span>przep\u0142yw\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych, <span class=\"_ _0\"></span>kt\u00f3<span class=\"_ _0\"></span>rych <span class=\"_ _0\"></span>wielko\u015b\u0107 <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _0\"></span>wyceny stanowi r\u00f3\u017cnica pomi\u0119dzy cen\u0105 terminow\u0105 imp<span class=\"_ _0\"></span>likowan\u0105 z krzywej terminowej a cen\u0105 <span class=\"_ _0\"></span>wykonania kontraktu (kt<span class=\"_ _0\"></span>\u00f3ra przyjmuje znak <span class=\"_ _0\"></span>ujemny lub dodatni w z<span class=\"_ _0\"></span>ale\u017cno\u015bci<span class=\"_ _1\"></span> od strony zawartej tra<span class=\"_ _1\"></span>nsakcji), przemn<span class=\"_ _1\"></span>o\u017cona przez nomin<span class=\"_ _1\"></span>a\u0142. Dane wej\u015b<span class=\"_ _1\"></span>ciowe do wyceny ob<span class=\"_ _1\"></span>ejmuj\u0105: <span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">kwotowania cen t<span class=\"_ _1\"></span>erminowych dl<span class=\"_ _1\"></span>a TSI publikowane <span class=\"_ _1\"></span>przez serwis Refi<span class=\"_ _1\"></span>nitiv, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">czynniki dyskonto<span class=\"_ _1\"></span>we dla waluty <span class=\"_ _1\"></span>kontraktu publikowane pr<span class=\"_ _1\"></span>zez serwis Refinitiv, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fs4 fc0\">kurs fixing NBP.<span class=\"ff1 fs1\"> <span class=\"_ _1\"></span> </span></span></span>Warto\u015b\u0107 <span class=\"_ _9\"></span>godziwa <span class=\"_ _9\"></span>otrzymany<span class=\"_ _1\"></span>ch <span class=\"_ _9\"></span>kredyt\u00f3w <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>po\u017cyczek<span class=\"ff4\"> <span class=\"_ _9\"></span></span>szacowana <span class=\"_ _9\"></span>jest <span class=\"_ _9\"></span>przy <span class=\"_ _9\"></span>zastosowaniu <span class=\"_ _9\"></span>metody <span class=\"_ _9\"></span>zdyskonto<span class=\"_ _1\"></span>wanych <span class=\"_ _9\"></span>przep\u0142yw\u00f3w <span class=\"_ _9\"></span>pieni<span class=\"_ _1\"></span>\u0119\u017cnych. <span class=\"_ _9\"></span>Stopy <span class=\"_ _9\"></span>dyskontow<span class=\"_ _1\"></span>e ustalane s\u0105 na po<span class=\"_ _1\"></span>dstawie rynkowy<span class=\"_ _1\"></span>ch st\u00f3p procento<span class=\"_ _1\"></span>wych powi\u0119kszonych o mar\u017c<span class=\"_ _1\"></span>e w\u0142a\u015bciwe dla p<span class=\"_ _1\"></span>oszczeg\u00f3lnych i<span class=\"_ _1\"></span>nstrument\u00f3w f<span class=\"_ _1\"></span>inansowych.<span class=\"_ _1c\"> </span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>POCHODNE INST<span class=\"_ _1\"></span>RUMENTY <span class=\"_ _1\"></span>FINANSOWE Instrumenty po<span class=\"_ _1\"></span>chodne, <span class=\"_ _1\"></span>z kt\u00f3rych <span class=\"_ _1\"></span>korzysta Grupa <span class=\"_ _1\"></span>w c<span class=\"_ _1\"></span>elu zabezpiecz<span class=\"_ _1\"></span>enia si\u0119 pr<span class=\"_ _1\"></span>zed ry<span class=\"_ _1\"></span>zykiem zwi\u0105<span class=\"_ _1\"></span>zanym ze <span class=\"_ _1\"></span>zmianami k<span class=\"_ _1\"></span>urs\u00f3w walut, <span class=\"_ _1\"></span>t<span class=\"_ _0\"></span><span class=\"ff4\">o przede <span class=\"_ _1\"></span>wszystkim t<span class=\"_ _1\"></span>ransakcje </span>typu forward wal<span class=\"_ _1\"></span>utowy. Natomiast w c<span class=\"_ _1\"></span>elu zabezpiecze<span class=\"_ _1\"></span>nia si\u0119 przed ryz<span class=\"_ _1\"></span>yk<span class=\"_ _0\"></span>iem zwi<span class=\"_ _1\"></span>\u0105zanym ze zmianami <span class=\"_ _1\"></span>cen w\u0119gla Grup<span class=\"_ _1\"></span>a zawiera transakcj<span class=\"_ _1\"></span>e typu swap tow<span class=\"_ _1\"></span>arowy.<span class=\"ff4\"> </span>Fundusz <span class=\"_ _0\"></span>Inwestycyjny Zamkni\u0119ty <span class=\"_ _0\"></span>FIZ <span class=\"_ _0\"></span>wykorzystuje <span class=\"_ _0\"></span>instrumenty pochodne <span class=\"_ _0\"></span>zabezpieczaj\u0105ce <span class=\"_ _0\"></span>ryzyko <span class=\"_ _0\"></span>zmian <span class=\"_ _0\"></span>kurs\u00f3w <span class=\"_ _0\"></span>walutowych<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>zabe<span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>pieczaj\u0105ce zmiany <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>t\u00f3p procentowych. Instr<span class=\"_ _1\"></span>umenty te <span class=\"ff5\">zosta\u0142y <span class=\"_ _1\"></span>przedstawione w <span class=\"_ _1\"></span>Nocie 7.5.<span class=\"ff4\"> </span></span>Pochodne <span class=\"_ _9\"></span>instrumenty <span class=\"_ _9\"></span>finansowe <span class=\"_ _9\"></span>zalicza <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _b\"></span>do <span class=\"_ _9\"></span>aktyw\u00f3w/zobowi\u0105za\u0144<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>finansowych <span class=\"_ _b\"></span>wycenia<span class=\"_ _1\"></span>nych <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>warto\u015bci <span class=\"_ _9\"></span>godziwej <span class=\"_ _9\"></span>przez <span class=\"_ _9\"></span>wynik <span class=\"_ _b\"></span>fina<span class=\"_ _0\"></span>nsowy, <span class=\"_ _9\"></span>o <span class=\"_ _b\"></span>ile <span class=\"_ _9\"></span>nie <span class=\"_ _9\"></span>zosta\u0142y wyznaczone <span class=\"_ _b\"> </span>jako <span class=\"_ _8\"> </span>instru<span class=\"_ _1\"></span>menty <span class=\"_ _b\"> </span>zabezpieczaj\u0105ce. <span class=\"_ _b\"> </span>Pochodne <span class=\"_ _8\"> </span>i<span class=\"_ _1\"></span>nstrumenty <span class=\"_ _8\"> </span>finan<span class=\"_ _1\"></span>sowe <span class=\"_ _b\"> </span>u<span class=\"_ _0\"></span>jmuje <span class=\"_ _b\"></span>si\u0119 <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>warto\u015bci <span class=\"_ _8\"> </span>godziw<span class=\"_ _1\"></span>ej <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>dzie\u0144 <span class=\"_ _b\"> </span>zawarcia <span class=\"_ _b\"> </span>kontraktu, <span class=\"_ _8\"> </span>a <span class=\"_ _b\"> </span>nast\u0119pnie przeszacowuje d<span class=\"_ _1\"></span>o warto\u015bci god<span class=\"_ _1\"></span>ziwej na ka\u017cdy d<span class=\"_ _1\"></span>zie\u0144 ko\u0144cz\u0105cy o<span class=\"_ _1\"></span>kres sprawo<span class=\"_ _1\"></span>zdawczy. Pocho<span class=\"_ _1\"></span>dne instrumenty fi<span class=\"_ _1\"></span>nansowe wy<span class=\"_ _1\"></span>kazuje si\u0119 jako aktywa, gdy ic<span class=\"_ _1\"></span>h warto\u015b\u0107<span class=\"_ _1\"></span> jest dodat<span class=\"_ _1\"></span>n<span class=\"ff5\">ia, i <span class=\"_ _1\"></span>jako <span class=\"_ _1\"></span>zobowi\u0105zani<span class=\"_ _1\"></span>a \u2013<span class=\"ff4\"> <span class=\"_ _1\"></span><span class=\"ff5\">gdy i<span class=\"_ _1\"></span>ch wart<span class=\"_ _1\"></span>o\u015b\u0107 je<span class=\"_ _1\"></span>st ujemna, <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span><span class=\"ff4\"> </span>zysk lu<span class=\"_ _1\"></span>b strat\u0119 <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wyceny in<span class=\"_ _1\"></span>strument\u00f3w <span class=\"_ _1\"></span>ujmuje <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _1\"></span>niezw\u0142ocznie <span class=\"_ _1\"></span>w<span class=\"ff4\"> </span>wyniku fina<span class=\"_ _1\"></span>nsowym (<span class=\"_ _1\"></span>pozosta\u0142e<span class=\"_ _1\"></span> </span></span></span>zyski/(straty)-netto).<span class=\"_ _1c\"> </span>RACHUNKOWO<span class=\"_ _1\"></span>\u015a\u0106 ZABEZPI<span class=\"_ _1\"></span>ECZE\u0143<span class=\"ffa\"> </span>Grupa <span class=\"_ _1\"></span>stosuje <span class=\"_ _5\"></span>rachunkowo\u015b\u0107 <span class=\"_ _1\"></span>zabezpiecze\u0144 <span class=\"_ _5\"></span>dla zabe<span class=\"_ _1\"></span>zpieczenia pr<span class=\"_ _1\"></span>zep\u0142yw\u00f3w <span class=\"_ _5\"></span>pieni\u0119\u017cnych. C<span class=\"_ _1\"></span>elem <span class=\"_ _1\"></span>stosowania <span class=\"_ _5\"></span>rachunkowo\u015bci <span class=\"_ _1\"></span>zabezpie<span class=\"_ _1\"></span>cze\u0144 <span class=\"_ _1\"></span>przep\u0142yw\u00f3w <span class=\"_ _5\"></span>pieni\u0119\u017cnych jest <span class=\"_ _8\"> </span>zabezpieczenie <span class=\"_ _b\"> </span>przed <span class=\"_ _8\"> </span>zagro\u017ceniem <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>mienno\u015bci\u0105 <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rzep\u0142yw\u00f3w <span class=\"_ _b\"> </span>pieni\u0119\u017cnych, <span class=\"_ _8\"> </span>kt\u00f3re <span class=\"_ _8\"> </span>przypis<span class=\"_ _1\"></span>a\u0107 <span class=\"_ _8\"> </span>mo\u017cna <span class=\"_ _8\"> </span>konkret<span class=\"_ _1\"></span>nemu <span class=\"_ _8\"> </span>rodzajowi <span class=\"_ _b\"> </span>ryzyka  zwi\u0105zanemu <span class=\"_ _8\"> </span>z<span class=\"ff4\"> </span>uj\u0119tym<span class=\"_ _1\"></span> sk\u0142adnikiem <span class=\"_ _b\"> </span>aktyw\u00f3w <span class=\"_ _8\"> </span>lu<span class=\"_ _1\"></span>b <span class=\"_ _8\"> </span>zobo<span class=\"_ _1\"></span>wi\u0105zaniem <span class=\"_ _b\"></span>lub <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>wysoce <span class=\"_ _8\"> </span>prawdopo<span class=\"_ _1\"></span>dobn\u0105 <span class=\"_ _b\"> </span>planowan\u0105 <span class=\"_ _8\"> </span>tran<span class=\"_ _1\"></span>sakcj\u0105 <span class=\"_ _8\"> </span>i <span class=\"_ _b\"></span>kt\u00f3re <span class=\"_ _b\"> </span>mog\u0142oby <span class=\"_ _8\"> </span>wp\u0142y<span class=\"_ _1\"></span>wa\u0107 <span class=\"_ _b\"> </span>na<span class=\"_ _9\"></span><span class=\"ff4\"> wy<span class=\"_ _1\"></span>nik <span class=\"_ _8\"> </span>fina<span class=\"_ _1\"></span>nsowy. <span class=\"_ _b\"> </span>Grupa <span class=\"_ _8\"> </span>stosuj<span class=\"_ _1\"></span>e </span>rachunkowo\u015b\u0107 <span class=\"_ _9\"></span>zabezpiecze\u0144 <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>rzep\u0142yw\u00f3w<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>zakresie <span class=\"_ _b\"></span>ryzyka <span class=\"_ _9\"></span>walutowego <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>ryzyka <span class=\"_ _9\"></span>zmian <span class=\"_ _b\"></span>cen <span class=\"_ _b\"></span>w\u0119gla. <span class=\"_ _b\"></span>Instr<span class=\"_ _1\"></span>umentami <span class=\"_ _9\"></span>zabezpi<span class=\"_ _0\"></span><span class=\"ff4 ls5\">ec</span>zaj\u0105cymi <span class=\"_ _b\"></span>mog\u0105 <span class=\"_ _9\"></span>by\u0107 instrumenty <span class=\"_ _d\"> </span>pochodne  o<span class=\"_ _0\"></span>raz <span class=\"_ _d\"> </span>kredyty <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>po\u017cyczki <span class=\"_ _d\"> </span>w <span class=\"_ _d\"> </span>wal<span class=\"_ _1\"></span>ucie <span class=\"_ _d\"> </span>obcej. <span class=\"_ _d\"> </span>Szczeg\u00f3\u0142y  dotycz\u0105cej <span class=\"_ _d\"> </span>stosowanej <span class=\"_ _d\"> </span>rachunkowo\u015bci  zabezpiecze\u0144 <span class=\"_ _d\"> </span>zost<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>\u0142y <span class=\"_ _d\"> </span>przedsta<span class=\"_ _1\"></span>wione w Nocie 9.5.1.<span class=\"_ _1\"></span> Zyski <span class=\"_ _9\"></span>lub <span class=\"_ _b\"> </span>straty <span class=\"_ _b\"></span>wynikaj\u0105ce <span class=\"_ _9\"></span>ze <span class=\"_ _b\"></span>zmiany <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _b\"></span>godziwej <span class=\"_ _9\"></span>instrumentu <span class=\"_ _b\"></span>zabezpiecz<span class=\"_ _1\"></span>aj<span class=\"_ _0\"></span>\u0105cego <span class=\"_ _b\"></span>przep\u0142yw<span class=\"_ _1\"></span>y <span class=\"_ _b\"></span>pieni\u0119\u017cne <span class=\"_ _9\"></span>ujmowane <span class=\"_ _b\"></span>s\u0105 <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>innych <span class=\"_ _b\"></span>ca\u0142kowityc<span class=\"_ _1\"></span>h <span class=\"_ _b\"></span>dochodach<span class=\"_ _1\"></span> w <span class=\"ff5\">cz\u0119\u015bci stanowi\u0105cej efektywne zabezpieczenie, natomi<span class=\"_ _1\"></span>ast nieefektywna cz\u0119\u015b\u0107 zabezpieczenia odnoszona jest do wyniku finansowego<span class=\"_ _9\"></span><span class=\"ff4\"> </span>bie\u017c\u0105ceg<span class=\"_ _1\"></span>o okresu. Cz\u0119\u015b\u0107 </span>efektywna uj\u0119t<span class=\"_ _1\"></span>a w in<span class=\"_ _1\"></span>nych ca\u0142<span class=\"_ _1\"></span>kowitych docho<span class=\"_ _1\"></span>dach jest <span class=\"_ _1\"></span>odnoszona n<span class=\"_ _1\"></span>a wyni<span class=\"_ _1\"></span>k finansow<span class=\"_ _1\"></span>y w t<span class=\"_ _1\"></span>akich sam<span class=\"_ _1\"></span>ych okresac<span class=\"_ _1\"></span>h, w <span class=\"_ _1\"></span>jakich po<span class=\"_ _1\"></span>zycja zabezpi<span class=\"_ _1\"></span>eczana <span class=\"_ _1\"></span>wp\u0142ywa na<span class=\"ff4\"> wynik </span>finansowy. Podstaw\u0105 <span class=\"_ _12\"> </span>oceny, <span class=\"_ _12\"> </span>czy <span class=\"_ _12\"> </span>z<span class=\"_ _0\"></span>abezpieczenie<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>jest <span class=\"_ _10\"> </span>efektyw<span class=\"_ _1\"></span>ne, <span class=\"_ _12\"> </span>jest <span class=\"_ _12\"> </span>is<span class=\"_ _0\"></span>tnienie <span class=\"_ _12\"> </span>powi\u0105zania <span class=\"_ _12\"> </span>ekonomicznego <span class=\"_ _11\"> </span>p<span class=\"_ _0\"></span>omi\u0119dzy <span class=\"_ _12\"> </span>pozycj\u0105 <span class=\"_ _12\"> </span>zabezpieczan\u0105 <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>i<span class=\"_ _9\"></span><span class=\"ff4\">nstrumentem<span class=\"_ _1\"></span> </span>zabezpieczaj\u0105cym. <span class=\"_ _0\"></span>Wym\u00f3g <span class=\"_ _9\"></span>istni<span class=\"_ _1\"></span>enia <span class=\"_ _9\"></span>powi<span class=\"_ _1\"></span>\u0105zania <span class=\"_ _9\"></span>ekon<span class=\"_ _1\"></span>omicznego <span class=\"_ _0\"></span>oznacza, <span class=\"_ _9\"></span>\u017ce <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _9\"></span>instrumentu <span class=\"_ _0\"></span>zabezpieczaj\u0105ceg<span class=\"_ _1\"></span>o <span class=\"_ _9\"></span>oraz <span class=\"_ _0\"></span>pozycji <span class=\"_ _9\"></span>za<span class=\"_ _0\"></span><span class=\"ff4\">bezpieczanej <span class=\"_ _0\"></span>zasadniczo </span>zmieniaj\u0105  si\u0119  przeciwstawnie  ze  wzg<span class=\"_ _0\"></span>l\u0119du  na  takie  samo <span class=\"_ _d\"> </span>ryz<span class=\"_ _1\"></span>yko.  Grupa  wyznacza  powi\u0105zanie  zabezpie<span class=\"_ _0\"></span>czaj\u0105ce,  je\u017celi  p<span class=\"_ _0\"></span>omi\u0119dzy  pozycj\u0105  zabezpieczan\u0105<span class=\"_ _1\"></span> a <span class=\"ff5\">instrumentem <span class=\"_ _5\"></span>zabezpieczaj\u0105cym <span class=\"_ _5\"></span>wyst\u0119puje <span class=\"_ _5\"></span>powi\u0105zanie <span class=\"_ _1\"></span>ekonomic<span class=\"_ _1\"></span>zne. Ws<span class=\"_ _1\"></span>ka\u017anik <span class=\"_ _5\"></span>zabezpieczenia <span class=\"_ _5\"></span>us<span class=\"_ _0\"></span>tanowi<span class=\"_ _1\"></span>onego <span class=\"_ _5\"></span>powi\u0105zania <span class=\"_ _1\"></span>zabezpieczaj\u0105ce<span class=\"_ _1\"></span>go <span class=\"_ _1\"></span>jest <span class=\"_ _5\"></span>ustanowiony </span>w wysoko\u015bci zapew<span class=\"_ _1\"></span>niaj\u0105cej efektyw<span class=\"_ _1\"></span>no\u015b\u0107 powi\u0105zania ora<span class=\"_ _1\"></span>z jest sp\u00f3jny z rzeczywi<span class=\"_ _1\"></span>stym wolumenem z<span class=\"_ _1\"></span>abezpieczanej poz<span class=\"_ _1\"></span>ycji i instrumentu z<span class=\"_ _1\"></span>abezpieczaj\u0105ceg<span class=\"_ _1\"></span>o.<span class=\"ff4\"> </span>Efektywno\u015b\u0107 <span class=\"_ _b\"></span>zabezpiecze\u0144 <span class=\"_ _b\"></span>ustala <span class=\"_ _b\"> </span>si\u0119 <span class=\"_ _8\"> </span>z <span class=\"_ _b\"></span>chwil\u0105 <span class=\"_ _b\"> </span>powstania <span class=\"_ _8\"> </span>r<span class=\"_ _1\"></span>elacji <span class=\"_ _b\"> </span>zabezpieczaj\u0105cej,<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>n<span class=\"_ _0\"></span>a <span class=\"_ _b\"> </span>koniec <span class=\"_ _8\"> </span>ka\u017cd<span class=\"_ _1\"></span>ego <span class=\"_ _b\"> </span>kwarta\u0142u <span class=\"_ _8\"> </span>i <span class=\"_ _b\"></span>w <span class=\"_ _b\"> </span>przypadku <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>tw<span class=\"_ _0\"></span><span class=\"ff4\">ierdzenia <span class=\"_ _b\"> </span>istotnych <span class=\"_ _b\"> </span>zmian </span>w <span class=\"ff5\">parametrach tran<span class=\"_ _1\"></span>sakcji lub strategii <span class=\"_ _1\"></span>zabezpieczenia. Gr<span class=\"_ _1\"></span>upa dokonuje ja<span class=\"_ _1\"></span>ko\u015bciowej lub ilo<span class=\"_ _1\"></span>\u015bciowej oceny efektywno\u015bci z<span class=\"_ _1\"></span>abezpieczenia.<span class=\"_ _1c\"> </span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>Kwota  nies<span class=\"_ _1\"></span>kuteczno\u015bci <span class=\"_ _8\"> </span>powi\u0105zania  za<span class=\"_ _1\"></span>bezpieczaj\u0105cego <span class=\"_ _8\"> </span>jest  kalkul<span class=\"_ _1\"></span>owana,  je<span class=\"_ _1\"></span>\u017celi  zmia<span class=\"_ _1\"></span>ny  warto<span class=\"_ _1\"></span>\u015bci  (w <span class=\"_ _8\"> </span>warto\u015bci  bezwz<span class=\"_ _1\"></span>gl\u0119dnej) <span class=\"_ _8\"> </span>instrum<span class=\"_ _0\"></span>entu  zabezpieczaj\u0105ce<span class=\"_ _1\"></span>go w <span class=\"ff5\">okresie <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>omiaru <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rzekroc<span class=\"_ _1\"></span>z\u0105 <span class=\"_ _1\"></span>zmiany <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span>arto\u015bci <span class=\"_ _5\"></span>godzi<span class=\"_ _0\"></span>wej <span class=\"_ _1\"></span>(w <span class=\"_ _5\"></span>warto\u015bci bezw<span class=\"_ _1\"></span>zgl\u0119dnej) <span class=\"_ _5\"></span>pozycji <span class=\"_ _1\"></span>zabezpieczanej. <span class=\"_ _5\"></span>Kwota nie<span class=\"_ _1\"></span>skuteczno\u015bci <span class=\"_ _5\"></span>zostaje <span class=\"_ _1\"></span>odniesiona <span class=\"_ _1\"></span>do<span class=\"ff4\"> rachunku </span></span>wynik\u00f3w okresu, d<span class=\"_ _1\"></span>o kt\u00f3rego odn<span class=\"_ _1\"></span>osi si\u0119 pomiar skut<span class=\"_ _1\"></span>eczno\u015bci.<span class=\"ff4\"> </span>\u0179r\u00f3d\u0142ami <span class=\"_ _9\"></span>nieskuteczno\u015bci <span class=\"_ _9\"></span>dla <span class=\"_ _9\"></span>ryzyka <span class=\"_ _b\"></span>walutowego <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>ryzy<span class=\"_ _1\"></span>ka <span class=\"_ _9\"></span>zmian <span class=\"_ _b\"></span>cen <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _b\"></span>mo\u017c<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>by\u0107 <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>szczeg\u00f3<span class=\"_ _0\"></span>lno\u015bci <span class=\"_ _b\"></span>r\u00f3\u017cnica <span class=\"_ _9\"></span>pomi\u0119dzy <span class=\"_ _9\"></span>terminem <span class=\"_ _9\"></span>zapadalno\u015bci <span class=\"_ _9\"></span>instrumentu zabezpieczaj\u0105cego przypadaj\u0105cego <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>ostatni <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _9\"></span>roboc<span class=\"_ _1\"></span>zy <span class=\"_ _0\"></span>miesi\u0105ca, <span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>termina<span class=\"_ _1\"></span>mi <span class=\"_ _0\"></span>zapadalno\u015bci <span class=\"_ _0\"></span>pozycji <span class=\"_ _0\"></span>zabezpieczanej, <span class=\"_ _0\"></span>kt\u00f3ra <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>alizuje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _9\"></span>w k<span class=\"_ _0\"></span>olejnych d<span class=\"_ _0\"></span>niac<span class=\"_ _1\"></span>h miesi\u0105ca.<span class=\"ff4\"> </span>Grupa <span class=\"_ _9\"></span>zaprzestaje <span class=\"_ _9\"></span>stosowania <span class=\"_ _9\"></span>zas<span class=\"ff5\">ad <span class=\"_ _9\"></span>rachunkowo\u015bci <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>abezpiecze\u0144 <span class=\"_ _9\"></span>przep\u0142yw<span class=\"_ _1\"></span>\u00f3w <span class=\"_ _9\"></span>pieni\u0119\u017cnych, <span class=\"_ _9\"></span>je\u017celi <span class=\"_ _9\"></span>instrument <span class=\"_ _9\"></span>zabezpieczaj\u0105cy <span class=\"_ _9\"></span>wyga\u015bni<span class=\"_ _1\"></span>e, <span class=\"_ _9\"></span>zostanie <span class=\"_ _9\"></span>sprzedany, </span>rozwi\u0105zany <span class=\"_ _5\"></span>lub <span class=\"_ _1\"></span>zrealizowany <span class=\"_ _5\"></span>lub <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span>mianie <span class=\"_ _5\"></span>uleg\u0142 <span class=\"_ _1\"></span>cel <span class=\"_ _5\"></span>zarz\u0105dzania <span class=\"_ _1\"></span>ryzyki<span class=\"_ _1\"></span>em <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>la <span class=\"_ _5\"></span>danego <span class=\"_ _1\"></span>powi\u0105zania <span class=\"_ _5\"></span>albo, <span class=\"_ _1\"></span>je\u015bli <span class=\"_ _5\"></span>zabezpieczenie <span class=\"_ _5\"></span>przes<span class=\"_ _0\"></span>taje <span class=\"_ _1\"></span>spe\u0142nia\u0107<span class=\"ff4\"> <span class=\"_ _5\"></span><span class=\"ff5\">kryteria <span class=\"_ _1\"></span>rachunkow<span class=\"_ _1\"></span>o\u015bci<span class=\"_ _1\"></span> </span></span>zabezpiecze\u0144 doty<span class=\"_ _1\"></span>cz\u0105cych efektyw<span class=\"_ _1\"></span>no\u015bci oraz zaprzesta<span class=\"_ _1\"></span>no oczekiwa\u0107 realiz<span class=\"_ _1\"></span>acji planowanej <span class=\"_ _1\"></span>transakcji.<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "2.3.<span class=\"ffb ls0\"> <span class=\"ff3\">POLITYKA RACHUNKOW<span class=\"_ _0\"></span>O\u015aCI ORAZ WA\u017bNE O<span class=\"_ _0\"></span>SZACOWANIA<span class=\"_ _0\"></span> I OS\u0104DY KSI\u0118GOWE<span class=\"_ _9\"></span><span class=\"ff2\"> </span></span></span>Przyj\u0119te przez Grup\u0119 zasady rachunkowo\u015bci s\u0105 sp\u00f3jne z zasadami stosowanymi w<span class=\"_ _1\"></span> poprzednim roku obrotowym, za wyj\u0105tkiem przyj\u0119ci<span class=\"_ _0\"></span><span class=\"ff1\">a nowych </span>i zmienionych standard\u00f3w opisanych w Nocie 2.5. oraz zmian zasad (polityki) rachunkowo\u015bci, kt\u00f3re zosta\u0142y przedstawione w Nocie 2.6. <span class=\"ff1\"> </span>Sporz\u0105dzenie <span class=\"_ _0\"></span>skonsolidowanego <span class=\"_ _0\"></span>sprawozdania <span class=\"_ _0\"></span>finansowego <span class=\"_ _0\"></span>zgodnie <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>MSSF <span class=\"_ _0\"></span>wymaga <span class=\"_ _0\"></span>przyj\u0119cia <span class=\"_ _0\"></span>pewnych <span class=\"_ _0\"></span>za\u0142<span class=\"_ _0\"></span>o\u017ce\u0144 <span class=\"_ _0\"></span>oraz<span class=\"_ _0\"></span><span class=\"ff1\"> </span>dokonania <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>zacunk\u00f3w i <span class=\"ff7\">os\u0105d\u00f3w, kt\u00f3re w<span class=\"_ _1\"></span>p\u0142ywaj\u0105 na przyj\u0119te zasady <span class=\"_ _1\"></span>rachunkowo\u015bci oraz wielko\u015bci wykazane <span class=\"_ _1\"></span>w<span class=\"ff1\"> </span>skonsolidowanym sprawozdaniu <span class=\"_ _1\"></span>finansowym. Za\u0142o\u017cenia </span>i <span class=\"ff7\">szacunki wynikaj\u0105 z <span class=\"_ _1\"></span>dotychczasowych <span class=\"_ _1\"></span>do\u015bwiadcze\u0144 oraz <span class=\"_ _1\"></span>innych czynnik\u00f3w, <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>tym przewidywa\u0144 odno\u015bnie <span class=\"_ _1\"></span>do<span class=\"ff1\"> </span>p<span class=\"_ _0\"></span>rzysz\u0142ych zdarze\u0144, <span class=\"_ _1\"></span>kt\u00f3re w <span class=\"_ _1\"></span>danej </span>sytuacji <span class=\"_ _9\"></span>wydaj\u0105 <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _b\"></span>zasadne. <span class=\"_ _9\"></span>Uzyskane <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>ten <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>pos\u00f3b <span class=\"_ _9\"></span>oszacowania <span class=\"_ _9\"></span>ksi\u0119gowe <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span><span class=\"ff1\"> </span>definicji <span class=\"_ _9\"></span>rzadko <span class=\"_ _9\"></span>pokrywa\u0107 <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>b\u0119d\u0105 <span class=\"_ _9\"></span>z <span class=\"_ _b\"></span>faktycznymi <span class=\"_ _9\"></span>rezultatami. Oszacowania i <span class=\"ff7\">os\u0105dy ksi\u0119gowe podlegaj\u0105 regularnej weryfikacji.<span class=\"_ _1c\"> </span></span>Istotne <span class=\"_ _0\"></span>zasady <span class=\"_ _9\"></span>rachunkowo\u015bci <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>istotn<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _0\"></span>oparte <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>os\u0105dach <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>szacunkach <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>osta\u0142y <span class=\"_ _9\"></span>przedstawione <span class=\"_ _9\"></span>jako <span class=\"_ _0\"></span>element <span class=\"_ _9\"></span>poszczeg\u00f3lnych <span class=\"_ _9\"></span>not obja\u015bniaj\u0105cych do skonsolidowanego sprawozdania finansowego.<span class=\"_ _1c\"> </span><div class=\"c w5d h68 gs353\"><div class=\"t m0 x2 h17 ya1 ff3 fs4 fce sc0 ls0 ws0\">ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w8 h4 gs354\"><div class=\"t m0 x8 h73 y203 ff9 fs4 fc0 sc0 ls0 ws0\">Realizowalno\u015b\u0107 a<span class=\"_ _1\"></span>ktywa z tytu\u0142u p<span class=\"_ _1\"></span>odatku odroczone<span class=\"_ _1\"></span>go<span class=\"ffa\"> </span></div><div class=\"t m0 x8 h10 y3d2 ff5 fs4 fc0 sc0 ls0 ws0\">Grupa ocenia na ka\u017c<span class=\"_ _1\"></span>dy dzie\u0144 ko\u0144cz\u0105cy o<span class=\"_ _1\"></span>kres sprawozdawcz<span class=\"_ _1\"></span>y realizowalno\u015b\u0107 a<span class=\"_ _1\"></span>ktywa z tytu\u0142u odrocz<span class=\"_ _1\"></span>onego podatku do<span class=\"_ _1\"></span>chodowego oraz weryfikuje nieuj\u0119te aktyw<span class=\"_ _1\"></span>a </div><div class=\"t m0 x8 h10 y3d3 ff5 fs4 fc0 sc0 ls0 ws0\">z tytu\u0142u <span class=\"ff4\">odroczonego <span class=\"_ _1\"></span>podatku dochod<span class=\"_ _1\"></span>owego. </span></div><div class=\"t m0 x8 h10 y3d4 ff5 fs4 fc0 sc0 ls0 ws0\">W <span class=\"_ _9\"></span>oparciu <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>sporz\u0105dzone <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rogn<span class=\"_ _1\"></span>ozy <span class=\"_ _9\"></span>dla <span class=\"_ _0\"></span>sp\u00f3\u0142ek <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>Grupy <span class=\"_ _0\"></span>przewiduj\u0105ce <span class=\"_ _0\"></span>uzyskanie <span class=\"_ _9\"></span>dochod\u00f3w <span class=\"_ _0\"></span>podatkowych <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>latach <span class=\"_ _0\"></span>nast\u0119pnych <span class=\"_ _9\"></span>uznano, <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>\u017c<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ie <span class=\"_ _0\"></span>wyst\u0119puje <span class=\"_ _9\"></span>ryzyko </div><div class=\"t m0 x8 h10 y3d5 ff5 fs4 fc0 sc0 ls0 ws0\">niezrealizowania a<span class=\"_ _1\"></span>ktywa z tytu\u0142u po<span class=\"_ _1\"></span>datku odroczon<span class=\"_ _1\"></span>ego rozpoznanego w <span class=\"_ _1\"></span>niniejs<span class=\"ff4\">zym skonsolidowanym <span class=\"_ _1\"></span>sprawozdaniu fin<span class=\"_ _1\"></span>ansowym. </span></div><div class=\"t m0 x8 h10 y3d6 ff5 fs4 fc0 sc0 ls0 ws0\">Na dzie\u0144 31 grudnia <span class=\"_ _1\"></span>2023 roku g\u0142\u00f3wn\u0105 <span class=\"_ _1\"></span>pozycj\u0105 aktywa z t<span class=\"_ _1\"></span>ytu\u0142u podatku odrocz<span class=\"_ _1\"></span>onego od straty pod<span class=\"_ _1\"></span>atkowej jest aktywo w J<span class=\"_ _1\"></span>SW KOKS <span class=\"_ _0\"></span>w wysoko\u015bci 1<span class=\"_ _1\"></span>34,2 mln PLN<span class=\"_ _1\"></span>. </div><div class=\"t m0 x8 h10 y95 ff5 fs4 fc0 sc0 ls0 ws0\">JSW <span class=\"_ _9\"></span>KOKS <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>projekcj\u0119 <span class=\"_ _9\"></span>d\u0142ugotermin<span class=\"_ _1\"></span>owego <span class=\"_ _9\"></span>modelu <span class=\"_ _9\"></span>fina<span class=\"ff4\">nsowego <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>lata <span class=\"_ _9\"></span>2024 <span class=\"_ _9\"></span></span>\u2013<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>2030 <span class=\"_ _9\"></span>sporz\u0105dzi\u0142a <span class=\"_ _9\"></span>anali<span class=\"_ _1\"></span>z\u0119 <span class=\"_ _9\"></span>rozliczalno\u015bci <span class=\"_ _9\"></span>straty <span class=\"_ _9\"></span>podatkowej <span class=\"_ _9\"></span>powsta\u0142ej<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h10 y3d7 ff4 fs4 fc0 sc0 ls0 ws0\">w 2023 <span class=\"ff5\">roku. <span class=\"_ _b\"></span>Z <span class=\"_ _b\"> </span>prognoz <span class=\"_ _b\"> </span>wynika, <span class=\"_ _b\"> </span>\u017ce <span class=\"_ _8\"> </span>w <span class=\"_ _b\"></span>latach <span class=\"_ _b\"></span>nast\u0119pnych <span class=\"_ _b\"></span>JSW <span class=\"_ _b\"> </span>KOKS <span class=\"_ _b\"> </span>nie <span class=\"_ _b\"> </span>os<span class=\"_ _0\"></span>i\u0105gni<span class=\"_ _1\"></span>e <span class=\"_ _b\"> </span>zysku <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>odatkowego, <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>t\u00f3ry <span class=\"_ _b\"></span>pozwoli\u0142by <span class=\"_ _b\"></span>rozliczy\u0107 <span class=\"_ _b\"></span>w <span class=\"_ _b\"> </span>ca\u0142o\u015bci  aktywa <span class=\"_ _b\"></span>z <span class=\"_ _b\"> </span>tytu\u0142u </span></div><div class=\"t m0 x8 h10 y3d8 ff4 fs4 fc0 sc0 ls0 ws0\">odroczonego <span class=\"_ _5\"></span>podat<span class=\"ff5\">ku <span class=\"_ _5\"></span>dochodowego <span class=\"_ _5\"></span>od<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>straty <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>odatkowej, <span class=\"_ _5\"></span>w <span class=\"_ _5\"></span>zw<span class=\"_ _0\"></span>i\u0105zku <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>tym <span class=\"_ _5\"></span>zaktualizowano <span class=\"_ _5\"></span>warto\u015b\u0107 <span class=\"_ _5\"></span>aktywa <span class=\"_ _1\"></span>poprzez <span class=\"_ _5\"></span>utworzenie <span class=\"_ _5\"></span>odpisu <span class=\"_ _5\"></span>aktualizuj\u0105cego w <span class=\"_ _5\"></span>wysoko\u015bci </span></div><div class=\"t m0 x8 h10 y3d9 ff4 fs4 fc0 sc0 ls0 ws0\">11,3 mln <span class=\"ff5\">PLN, co z<span class=\"_ _1\"></span>osta\u0142o przedstawio<span class=\"_ _1\"></span>ne w poni\u017cszych N<span class=\"_ _1\"></span>otach.<span class=\"ff4\"> </span></span></div><div class=\"t m0 x8 h73 y3da ff9 fs4 fc0 sc0 ls0 ws0\">Sk\u0142adka solidarno<span class=\"_ _1\"></span>\u015bciowa<span class=\"ffa\"> </span></div><div class=\"t m0 x8 h10 y3db ff5 fs4 fc0 sc0 ls0 ws0\">Z <span class=\"_ _9\"></span>uwagi <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>fakt, <span class=\"_ _0\"></span>i\u017c <span class=\"_ _9\"></span>JSW <span class=\"_ _0\"></span>eksploatuje<span class=\"ff4\"> <span class=\"_ _9\"></span></span>z\u0142o\u017ca <span class=\"_ _0\"></span>w\u0119gla <span class=\"_ _0\"></span>kamiennego <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>podstawie <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>oncesji <span class=\"_ _0\"></span>uzyskanej <span class=\"_ _0\"></span>przed <span class=\"_ _9\"></span>dniem <span class=\"_ _0\"></span>1 <span class=\"_ _9\"></span>stycznia <span class=\"_ _0\"></span>2022 <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>oku <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>raz <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>uwagi <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>to, <span class=\"_ _9\"></span>i\u017c <span class=\"_ _0\"></span>suma </div><div class=\"t m0 x8 h10 y3dc ff5 fs4 fc0 sc0 ls0 ws0\">dochod\u00f3w podatkow<span class=\"_ _1\"></span>ych Jednostki domi<span class=\"_ _1\"></span>nuj\u0105cej osi\u0105gni\u0119t<span class=\"_ _1\"></span>ych w latach 2018 <span class=\"ff4\">- </span>2021 jest mniej<span class=\"_ _1\"></span>sza ni\u017c zero, JSW <span class=\"_ _1\"></span>dokona\u0142a wyli<span class=\"_ _1\"></span>czenia kwoty sk\u0142ad<span class=\"_ _1\"></span>ki s<span class=\"_ _0\"></span>olidarno\u015b<span class=\"_ _1\"></span>ciowej </div><div class=\"t m0 x8 h10 y3dd ff5 fs4 fc0 sc0 ls0 ws0\">w oparciu <span class=\"_ _1\"></span>o wz\u00f3r <span class=\"_ _1\"></span>okre\u015blony w <span class=\"_ _1\"></span>art. <span class=\"_ _1\"></span>29c ust. <span class=\"_ _1\"></span>1 pkt 2 <span class=\"_ _1\"></span>Ustawy, <span class=\"_ _1\"></span>przyjmuj\u0105c <span class=\"_ _1\"></span>jako podstaw<span class=\"_ _1\"></span>\u0119 do w<span class=\"_ _1\"></span>yliczenia <span class=\"_ _1\"></span>sk\u0142adki doch\u00f3d <span class=\"_ _1\"></span>podatkowy<span class=\"_ _1\"></span> os<span class=\"_ _0\"></span>i\u0105gni\u0119ty w <span class=\"_ _1\"></span>roku po<span class=\"_ _1\"></span>datkowym 20<span class=\"_ _1\"></span>22 </div><div class=\"t m0 x8 h10 y3de ff4 fs4 fc0 sc0 ls0 ws0\">z <span class=\"ff5\">innych \u017ar\u00f3de\u0142 przychod\u00f3w ni<span class=\"_ _1\"></span>\u017c z zysk\u00f3w kapita\u0142owych w rozumi<span class=\"_ _1\"></span>eniu art. 7 ust. 1<span class=\"ff4\">-<span class=\"ls5\">3 </span></span>ustawy z dnia 15 lutego 1992 roku o podatku dochod<span class=\"_ _1\"></span>owym od os\u00f3b prawnych.<span class=\"_ _1\"></span> </span></div><div class=\"t m0 x8 h10 y397 ff5 fs4 fc0 sc0 ls0 ws0\">Kwota <span class=\"_ _8\"> </span>sk\u0142adki <span class=\"_ _8\"> </span>solidarno\u015bci<span class=\"_ _1\"></span>owej <span class=\"_ _8\"> </span>zaraportowanej <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>S<span class=\"_ _0\"></span>prawozdani<span class=\"_ _1\"></span>u <span class=\"_ _8\"> </span>dotycz\u0105cym <span class=\"_ _8\"> </span>sk\u0142adki <span class=\"_ _8\"> </span>solidarn<span class=\"_ _1\"></span>o\u015bciowej <span class=\"_ _8\"> </span>(\u201eSprawozdanie\u201d) <span class=\"_ _b\"> </span>z  dnia <span class=\"_ _b\"> </span>1<span class=\"_ _0\"></span>7 <span class=\"_ _8\"> </span>p<span class=\"_ _0\"></span>a\u017adziernika <span class=\"_ _8\"> </span>2023 <span class=\"_ _8\"> </span>roku, </div><div class=\"t m0 x8 h10 y3df ff5 fs4 fc0 sc0 ls0 ws0\">wynosz\u0105ca <span class=\"_ _b\"> </span>1<span class=\"ff4\"> 609,6 mln </span>PLN <span class=\"_ _b\"> </span>zos<span class=\"_ _0\"></span>ta\u0142a <span class=\"_ _b\"> </span>uiszczona <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>ustawowym <span class=\"_ _b\"> </span>terminie <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>dn<span class=\"_ _0\"></span>iu <span class=\"_ _b\"> </span>17 <span class=\"_ _8\"> </span>listopada <span class=\"_ _b\"> </span>2023 <span class=\"_ _8\"> </span>roku. <span class=\"_ _b\"> </span>Obci\u0105\u017cenie <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span>ynikaj\u0105ce <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>przepis\u00f3w <span class=\"_ _b\"> </span>tej <span class=\"_ _8\"> </span>Ustawy <span class=\"_ _b\"> </span>jest </div><div class=\"t m0 x8 h10 y3e0 ff4 fs4 fc0 sc0 ls0 ws0\">jednorazowe, tj.  <span class=\"_ _0\"></span><span class=\"ff5\">Ustawa <span class=\"_ _0\"></span>nie <span class=\"_ _0\"></span>nak\u0142ada <span class=\"_ _0\"></span>obowi\u0105zku <span class=\"_ _0\"></span>odprowadzania takiej <span class=\"_ _0\"></span>sk\u0142adki <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>latach <span class=\"_ _0\"></span>kolejnych.</span> <span class=\"_ _0\"></span>Z<span class=\"_ _0\"></span> uwagi <span class=\"ls10\">na</span> <span class=\"ff5\">z\u0142o\u017con\u0105 po <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>ko\u0144cz\u0105cym <span class=\"_ _0\"></span>okres s<span class=\"_ _0\"></span>prawo</span>zdawczy<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h10 y3e1 ff4 fs4 fc0 sc0 ls4 ws0\">tj.<span class=\"ls0\"> <span class=\"ff5\">w <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>10 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tycznia 2024 <span class=\"_ _0\"></span>roku, <span class=\"_ _0\"></span>korekt\u0119 <span class=\"_ _0\"></span>deklaracji <span class=\"_ _0\"></span>CIT</span>-<span class=\"ff5\">8 <span class=\"_ _9\"></span>za 2022 <span class=\"_ _0\"></span>rok, <span class=\"_ _0\"></span>JSW <span class=\"_ _0\"></span>zgodnie <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>Ustaw\u0105 <span class=\"_ _0\"></span>z\u0142o\u017cy\u0142a <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>12 <span class=\"_ _0\"></span>stycznia 2024<span class=\"_ _0\"></span></span> <span class=\"ff5\">roku <span class=\"_ _0\"></span>korekt\u0119 <span class=\"_ _0\"></span>Sprawozdania o<span class=\"_ _0\"></span>raz </span></span></div><div class=\"t m0 x8 h10 y3e2 ff5 fs4 fc0 sc0 ls0 ws0\">przekaza\u0142a na rach<span class=\"_ _1\"></span>unek Funduszu W<span class=\"_ _1\"></span>yp\u0142aty R\u00f3\u017cnicy C<span class=\"_ _1\"></span>eny kwot\u0119 kor<span class=\"_ _1\"></span>ekty sk\u0142adki solidar<span class=\"_ _1\"></span>no\u015bciowej w wysoko\u015bci 0,4 mln PL<span class=\"_ _1\"></span>N (wraz z nale\u017cnymi <span class=\"_ _1\"></span>odsetkami).<span class=\"_ _1c\"> </span><span class=\"ff4\"> </span></div><div class=\"t m0 x8 h10 y3e3 ff5 fs4 fc0 sc0 ls0 ws0\">Sk\u0142adka <span class=\"_ _b\"></span>solidarno\u015bciow<span class=\"_ _1\"></span>a <span class=\"_ _b\"> </span>przekazana <span class=\"_ _b\"></span>przez <span class=\"_ _b\"> </span>JSW <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>r<span class=\"_ _1\"></span>achunek <span class=\"_ _b\"></span>Funduszu <span class=\"_ _b\"></span>Wyp\u0142aty<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>R\u00f3\u017cnicy <span class=\"_ _b\"> </span>Ceny <span class=\"_ _b\"> </span>wskazany <span class=\"_ _b\"> </span>przez <span class=\"_ _b\"> </span>zarz\u0105dc\u0119 <span class=\"_ _b\"> </span>rozlicze\u0144 <span class=\"_ _b\"></span>stan<span class=\"_ _0\"></span><span class=\"ff4\">owi <span class=\"_ _8\"> </span>dla <span class=\"_ _b\"></span>JSW <span class=\"_ _b\"></span>koszt<span class=\"_ _1\"></span> </span></div><div class=\"t m0 x8 h10 y3e4 ff4 fs4 fc0 sc0 ls0 ws0\">uzyskania przyc<span class=\"_ _1\"></span>hodu w rozumieniu <span class=\"_ _1\"></span>ustawy z dnia 1<span class=\"_ _1\"></span>5 lutego <span class=\"ff5\">1992 roku o podatk<span class=\"_ _1\"></span>u dochodowym o<span class=\"_ _1\"></span>d os\u00f3b prawnych.<span class=\"_ _1c\"> </span></span><span class=\"ff5\"><span class=\"_ _1\"></span><span class=\"ff4\"> </span></span></div></div>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Po <span class=\"_ _9\"></span>dokonaniu <span class=\"_ _0\"></span>ana<span class=\"_ _0\"></span>lizy <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzepis\u00f3w <span class=\"_ _9\"></span>pr<span class=\"_ _1\"></span>awnych, <span class=\"_ _9\"></span>bior\u0105c <span class=\"_ _9\"></span>pod <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>wag\u0119 <span class=\"_ _9\"></span>fakt, <span class=\"_ _0\"></span>\u017ce <span class=\"_ _9\"></span>podstaw\u0105 <span class=\"_ _9\"></span>wyliczenia <span class=\"_ _9\"></span>sk\u0142ad<span class=\"_ _1\"></span>ki <span class=\"_ _9\"></span>solidarno\u015bciowej <span class=\"_ _0\"></span>jest <span class=\"_ _9\"></span>doch\u00f3d <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>oda<span class=\"_ _0\"></span>tkowy <span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>i\u0105gni<span class=\"_ _1\"></span>\u0119ty <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>roku<span class=\"_ _1\"></span> podatkowym <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>oraz <span class=\"_ _1\"></span>dat\u0119 <span class=\"_ _5\"></span>we<span class=\"_ _0\"></span>j\u015bcia <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>\u017cycie <span class=\"_ _5\"></span>Us<span class=\"_ _0\"></span>tawy <span class=\"_ _1\"></span>noweliz<span class=\"_ _1\"></span>uj\u0105cej pr<span class=\"_ _1\"></span>zypadaj\u0105c\u0105 <span class=\"_ _5\"></span>na<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wrzesie\u0144 <span class=\"_ _1\"></span>2023 <span class=\"_ _5\"></span>roku, Grupa <span class=\"_ _5\"></span>u<span class=\"_ _0\"></span>j\u0119\u0142a <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>niniejs<span class=\"_ _1\"></span>zym <span class=\"_ _1\"></span>skonsolidowanym <span class=\"_ _5\"></span>sprawozdani<span class=\"_ _0\"></span><span class=\"ff4 ls10\">u </span>finansowym <span class=\"_ _0\"></span>sk\u0142adk\u0119 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>olidarno\u015bcio<span class=\"_ _1\"></span>w\u0105, <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>pods<span class=\"_ _0\"></span>tawie <span class=\"_ _0\"></span>dokonanego <span class=\"_ _0\"></span>os\u0105du <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>opar<span class=\"_ _1\"></span>ciu <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>defini<span class=\"_ _1\"></span>cj\u0119 <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>odatku <span class=\"_ _0\"></span>dochodowego <span class=\"_ _0\"></span>zgodnie <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>MSR <span class=\"_ _9\"></span>12.<span class=\"ff4\">8<span class=\"_ _0\"></span>0 <span class=\"_ _9\"></span>(</span>b), <span class=\"_ _0\"></span>jako <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>bci\u0105\u017ceni<span class=\"_ _1\"></span>e podatkowe <span class=\"_ _9\"></span>wyniku <span class=\"_ _9\"></span>bie\u017c\u0105cego <span class=\"_ _b\"></span>roku <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>zaprezentowa\u0142a <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>ozycji <span class=\"_ _9\"></span>\u201ePodatek <span class=\"_ _9\"></span>dochodowy\u201d <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>skonsolidowanym <span class=\"_ _9\"></span>sprawozdaniu <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>wyniku <span class=\"_ _b\"></span>f<span class=\"_ _0\"></span><span class=\"ff4\">inansowego <span class=\"_ _b\"></span>i <span class=\"_ _9\"></span>innych </span>ca\u0142kowitych docho<span class=\"_ _1\"></span>d\u00f3w.<span class=\"_ _1c\"> </span><div class=\"c w8d h68 gs47e\"><div class=\"t m0 x2 h17 ya1 ff3 fs4 fce sc0 ls0 ws0\">ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w8 h4 gs47f\"><div class=\"t m0 x8 h10 y471 ff5 fs4 fc0 sc0 ls0 ws0\">Szacunki i wyliczenia, <span class=\"_ _1\"></span>kt\u00f3re maj\u0105 w<span class=\"_ _1\"></span>p\u0142yw na wycen\u0119 zo<span class=\"_ _1\"></span>bowi\u0105za\u0144 z tytu\u0142<span class=\"_ _1\"></span>u leasingu oraz <span class=\"_ _1\"></span>aktyw\u00f3w z<span class=\"ff4\"> </span>tytu\u0142u prawa do u\u017cytkow<span class=\"_ _1\"></span>ania:<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h16 y472 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">ustalenie okr<span class=\"_ _1\"></span>esu obowi\u0105zywania u<span class=\"_ _1\"></span>m\u00f3w (w tym dl<span class=\"_ _1\"></span>a um\u00f3w z nieokre\u015bl<span class=\"_ _1\"></span>onym terminem lub z mo\u017cliw<span class=\"_ _1\"></span>o\u015bci\u0105 przed\u0142u\u017cenia)<span class=\"ff4\"> </span></span></span></div><div class=\"t m0 x8 h10 y473 ff5 fs4 fc0 sc0 ls0 ws0\">Ustalaj\u0105c <span class=\"_ _9\"></span>okres <span class=\"_ _9\"></span>leasingu <span class=\"_ _9\"></span>Grupa <span class=\"_ _9\"></span>uwzgl\u0119<span class=\"_ _1\"></span>dnia <span class=\"_ _9\"></span>wszystkie <span class=\"_ _9\"></span>istotne <span class=\"_ _9\"></span>fakty <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>okoliczno\u015bci <span class=\"_ _9\"></span>tworz\u0105<span class=\"_ _1\"></span>ce <span class=\"_ _9\"></span>zach\u0119t\u0119 <span class=\"_ _9\"></span>ekonomiczn\u0105 <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>skorzyst<span class=\"_ _1\"></span>ania<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>z <span class=\"_ _9\"></span>opcji <span class=\"_ _9\"></span>przed\u0142u\u017cenia <span class=\"_ _9\"></span>umo<span class=\"_ _1\"></span>wy </div><div class=\"t m0 x8 h10 y474 ff4 fs4 fc0 sc0 ls0 ws0\">lub <span class=\"ff5\">nieskorzystania <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>opcji <span class=\"_ _9\"></span>zako\u0144czenia <span class=\"_ _9\"></span>umowy. <span class=\"_ _9\"></span>Okresy <span class=\"_ _9\"></span>obj\u0119te<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>opcj\u0105 <span class=\"_ _b\"></span>przed\u0142<span class=\"_ _1\"></span>u\u017cania <span class=\"_ _9\"></span>um\u00f3w <span class=\"_ _9\"></span>lub <span class=\"_ _b\"></span>okresem <span class=\"_ _9\"></span>wypowiedz<span class=\"_ _1\"></span>enia <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _9\"></span>uwzgl\u0119dnione <span class=\"_ _9\"></span>przy <span class=\"_ _9\"></span>ustalaniu <span class=\"_ _9\"></span>ok<span class=\"_ _0\"></span>res<span class=\"_ _1\"></span>u </span></div><div class=\"t m0 x8 h10 y475 ff5 fs4 fc0 sc0 ls0 ws0\">leasingu, <span class=\"_ _5\"></span>je\u017ce<span class=\"_ _0\"></span>li <span class=\"_ _5\"></span>istnieje r<span class=\"_ _1\"></span>acjonalna <span class=\"_ _5\"></span>pewno\u015b\u0107, <span class=\"_ _1\"></span>\u017ce <span class=\"_ _1\"></span>umowa <span class=\"_ _5\"></span>zostanie <span class=\"_ _1\"></span>przed\u0142u\u017con<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>lub <span class=\"_ _1\"></span>nie <span class=\"_ _5\"></span>zostanie <span class=\"_ _1\"></span>wypowiedzi<span class=\"_ _1\"></span>ana. <span class=\"_ _1\"></span>Ocena <span class=\"_ _5\"></span>okresu le<span class=\"_ _1\"></span>as<span class=\"_ _0\"></span><span class=\"ff4\">ingu <span class=\"_ _1\"></span>jest <span class=\"_ _5\"></span>przeprowadzana <span class=\"_ _1\"></span>na <span class=\"ff5\">dzie<span class=\"_ _1\"></span>\u0144 </span></span></div><div class=\"t m0 x8 h10 y476 ff4 fs4 fc0 sc0 ls0 ws0\">rozpocz<span class=\"ff5\">\u0119cia  lea<span class=\"_ _1\"></span>singu.  Ponowna  o<span class=\"_ _1\"></span>cena  jest  do<span class=\"_ _1\"></span>konywana  w  pr<span class=\"_ _1\"></span>zypadku  wyst\u0105pie<span class=\"_ _1\"></span>nia  znacz\u0105cego  z<span class=\"_ _1\"></span>darzenia  lub <span class=\"_ _8\"> </span>znacz\u0105cej  zmiany  w  o<span class=\"_ _1\"></span>koliczno\u015bcia<span class=\"_ _0\"></span>ch,  kt\u00f3r<span class=\"_ _1\"></span>e </span></div><div class=\"t m0 x8 h10 y477 ff5 fs4 fc0 sc0 ls0 ws0\">leasingobiorca kontrol<span class=\"_ _1\"></span>uje, wp\u0142ywaj\u0105<span class=\"_ _1\"></span>cych na t\u0119 ocen<span class=\"_ _1\"></span>\u0119.<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h10 y478 ff5 fs4 fc0 sc0 ls0 ws0\">W przypadku um\u00f3w n<span class=\"_ _1\"></span>a czas nieokre\u015blon<span class=\"_ _1\"></span>y, szacuje si\u0119 najbardzi<span class=\"_ _1\"></span>ej prawdopodobny okres u\u017cytkowa<span class=\"_ _1\"></span>nia prawa do <span class=\"_ _1\"></span>u\u017cytkowania aktywa, b\u0105<span class=\"_ _1\"></span>d\u017a te\u017c przyjmuje si\u0119 <span class=\"_ _1\"></span>okres<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h10 y479 ff5 fs4 fc0 sc0 ls0 ws0\">\u017cywotno\u015bci danego Z<span class=\"_ _1\"></span>ak\u0142adu, w zale<span class=\"_ _1\"></span>\u017cno\u015bci od tego <span class=\"_ _1\"></span>co lepiej odzwier<span class=\"_ _1\"></span>ciedla okres przez ja<span class=\"_ _1\"></span>ki jest rozs\u0105dnie <span class=\"_ _1\"></span>pewne, \u017ce Grupa ni<span class=\"_ _1\"></span>e s<span class=\"_ _0\"></span><span class=\"ff4\">korzysta z praw<span class=\"_ _1\"></span>a wypowiedzenia.  </span></div><div class=\"t m0 x8 h16 y47a ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">ustalenie st<span class=\"ff5\">opy <span class=\"_ _1\"></span>procentowej stosowa<span class=\"_ _1\"></span>nej do dyskont<span class=\"_ _1\"></span>owania przysz\u0142y<span class=\"_ _1\"></span>ch przep\u0142yw\u00f3w pie<span class=\"_ _1\"></span>ni\u0119\u017cnych<span class=\"ff4\"> </span></span></span></span></div><div class=\"t m0 x8 h10 y47b ff5 fs4 fc0 sc0 ls0 ws0\">Dla <span class=\"_ _9\"></span>potrzeb <span class=\"_ _0\"></span>wyceny <span class=\"_ _9\"></span>zo<span class=\"_ _1\"></span>bowi\u0105zania <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _9\"></span>leasi<span class=\"_ _1\"></span>ngu <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>praw <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>u\u017cytko<span class=\"_ _1\"></span>wania <span class=\"_ _0\"></span>sk\u0142adnika <span class=\"_ _9\"></span>aktyw\u00f3w, <span class=\"_ _0\"></span>Grupa <span class=\"_ _9\"></span>oszacow<span class=\"_ _1\"></span>a\u0142a <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>ra\u0144cowe <span class=\"_ _0\"></span>stopy <span class=\"_ _9\"></span>pr<span class=\"_ _0\"></span><span class=\"ff4\">ocentowe <span class=\"_ _9\"></span>oprocento<span class=\"_ _1\"></span>wani<span class=\"_ _1\"></span>a </span></div><div class=\"t m0 x8 h10 y47c ff5 fs4 fc0 sc0 ls0 ws0\">d\u0142ugu, <span class=\"_ _0\"></span>stosowane <span class=\"_ _0\"></span>przy <span class=\"_ _9\"></span>dy<span class=\"_ _1\"></span>skontowaniu <span class=\"_ _0\"></span>przysz\u0142ych <span class=\"_ _0\"></span>przep\u0142yw\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych. <span class=\"_ _0\"></span>Dla <span class=\"_ _9\"></span>ustaleni<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>ra\u0144cow<span class=\"_ _1\"></span>ej <span class=\"_ _0\"></span>stopy <span class=\"_ _9\"></span>procent<span class=\"_ _1\"></span>owej <span class=\"_ _0\"></span>d\u0142ugu <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupa <span class=\"_ _0\"></span>przyj\u0119\u0142a, <span class=\"_ _0\"></span>\u017ce <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>topa <span class=\"_ _0\"></span>dyskonta </div><div class=\"t m0 x8 h10 y47d ff5 fs4 fc0 sc0 ls0 ws0\">powinna <span class=\"_ _9\"></span>odzwierciedla\u0107 <span class=\"_ _0\"></span>koszt <span class=\"_ _b\"></span>finans<span class=\"_ _1\"></span>owania, <span class=\"_ _9\"></span>jakie <span class=\"_ _9\"></span>by\u0142oby <span class=\"_ _9\"></span>zaci\u0105gni\u0119te<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>zakup <span class=\"_ _9\"></span>aktywa <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>zbli\u017conej <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>przedmi<span class=\"_ _1\"></span>o<span class=\"_ _9\"></span><span class=\"ff4\">tu <span class=\"_ _9\"></span>podl</span>eg<span class=\"_ _1\"></span>aj\u0105cego <span class=\"_ _9\"></span>leasingowi.<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h10 y47e ff4 fs4 fc0 sc0 ls0 ws0\">W <span class=\"ff5\">celu oszacowania wysoko\u015bci stopy dyskonta Grupa wzi\u0119\u0142a pod uwag\u0119 nas<span class=\"_ _0\"></span>t\u0119puj\u0105ce parametr<span class=\"_ _1\"></span>y umowy: rodzaj, d\u0142ugo\u015b\u0107 <span class=\"_ _0\"></span>trwania, walut\u0119<span class=\"_ _0\"></span><span class=\"ff4\"> </span>oraz potencjaln\u0105 ma<span class=\"_ _0\"></span>r\u017c\u0119,<span class=\"_ _1\"></span> </span></div><div class=\"t m0 x8 h10 y47f ff5 fs4 fc0 sc0 ls0 ws0\">jak\u0105 musia\u0142aby zap\u0142a<span class=\"_ _1\"></span>ci\u0107 na<span class=\"ff4\"> rzecz instytucji<span class=\"_ _1\"></span> finansowych w <span class=\"_ _1\"></span>celu uzyskania fin<span class=\"_ _1\"></span>ansowania. </span></div><div class=\"t m0 x8 h10 y480 ff5 fs4 fc0 sc0 ls0 ws0\">Grupa w 2023 roku i <span class=\"_ _1\"></span>w 2022 roku z<span class=\"_ _1\"></span>astosowa\u0142a kra\u0144<span class=\"_ _1\"></span>cowe stopy procent<span class=\"_ _1\"></span>owe w wysoko\u015bci od <span class=\"_ _1\"></span>3,18% do 11,<span class=\"_ _1\"></span>22%.<span class=\"_ _1c\"> </span><span class=\"ff4\"> </span></div><div class=\"t m0 x8 h54 y146 ff2 fs1 fc4 sc0 ls0 ws0\"> </div></div>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Utrata warto\u015bci<span class=\"ffa\"> </span>Grupa <span class=\"_ _9\"></span>ocenia <span class=\"_ _b\"></span>na <span class=\"_ _9\"></span>ka\u017cdy <span class=\"_ _9\"></span>dz<span class=\"_ _0\"></span>ie\u0144 <span class=\"_ _9\"></span>ko\u0144cz\u0105cy <span class=\"_ _9\"></span>okres <span class=\"_ _b\"></span>sprawozdawc<span class=\"_ _1\"></span>zy <span class=\"_ _9\"></span>czy <span class=\"_ _b\"></span>zaistnia\u0142y <span class=\"_ _9\"></span>obiektywne <span class=\"_ _9\"></span>przes\u0142anki <span class=\"_ _9\"></span>mog\u0105ce <span class=\"_ _b\"></span>wskazyw<span class=\"_ _1\"></span>a\u0107 <span class=\"_ _9\"></span>na <span class=\"_ _b\"> </span>utrat\u0119 <span class=\"_ _9\"></span>wart<span class=\"_ _9\"></span>o\u015bci <span class=\"_ _9\"></span>danego <span class=\"_ _b\"></span>sk\u0142adnika<span class=\"_ _1\"></span> rzeczowych <span class=\"_ _b\"> </span>aktyw\u00f3w <span class=\"_ _b\"> </span>trwa\u0142ych. <span class=\"_ _b\"> </span>Testy <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>utrat\u0119 <span class=\"_ _b\"> </span>wa<span class=\"_ _0\"></span>rto\u015bci <span class=\"_ _b\"></span>rzeczowych <span class=\"_ _b\"></span>aktyw\u00f3w <span class=\"_ _b\"></span>trwa\u0142ych <span class=\"_ _b\"> </span>s\u0105 <span class=\"_ _b\"> </span>przeprowadzane <span class=\"_ _b\"> </span>zgodnie <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>zasadami <span class=\"_ _b\"></span>rachunkowo<span class=\"_ _1\"></span>\u015bci <span class=\"_ _b\"> </span>okre\u015blonymi w Nocie 7.4.<span class=\"_ _1c\"> </span>Okresy u\u017cytkowa<span class=\"_ _1\"></span>nia rzeczowych <span class=\"_ _1\"></span>aktyw\u00f3w trwa\u0142<span class=\"_ _1\"></span>ych<span class=\"ff4\"> </span>Grupa  okre<span class=\"_ _1\"></span>\u015bla  szaco<span class=\"_ _1\"></span>wane <span class=\"_ _8\"> </span>okresy  u\u017cytk<span class=\"_ _1\"></span>owania, <span class=\"_ _8\"> </span>a  poprzez <span class=\"_ _8\"> </span>to  stawki <span class=\"_ _8\"> </span>amortyzacj<span class=\"_ _1\"></span>i  dla <span class=\"_ _8\"> </span>poszczeg\u00f3lnych  rzeczowych <span class=\"_ _8\"> </span>aktyw\u00f3w  t<span class=\"_ _1\"></span>rwa\u0142ych. <span class=\"_ _8\"> </span>Szacunek  ten <span class=\"_ _8\"> </span>opiera si\u0119<span class=\"ff4\"> <span class=\"ls10\">na</span> </span>oczekiwanym <span class=\"_ _b\"></span>okresie <span class=\"_ _b\"> </span>ekonomicznej <span class=\"_ _b\"> </span>u\u017cyteczno\u015bci <span class=\"_ _b\"> </span>tych <span class=\"_ _8\"> </span>aktyw\u00f3w. <span class=\"_ _b\"></span>Poprawno\u015b\u0107 <span class=\"_ _b\"></span>stosowanych <span class=\"_ _b\"></span>okres\u00f3w <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>tawek <span class=\"_ _b\"></span>amortyzacyjnych <span class=\"_ _b\"></span>oraz <span class=\"_ _b\"> </span>wart<span class=\"_ _0\"></span>o\u015b\u0107 <span class=\"_ _8\"> </span>ko\u0144cowa<span class=\"_ _1\"></span> rzeczowych <span class=\"_ _8\"> </span>aktyw\u00f3w  trw<span class=\"_ _1\"></span>a\u0142ych <span class=\"_ _8\"> </span>podlegaj\u0105 <span class=\"_ _8\"> </span>corocznej  weryfik<span class=\"_ _1\"></span>acji  <span class=\"ff4\">raz w  ro<span class=\"_ _1\"></span>ku  w <span class=\"ls4\">IV</span> <span class=\"ff5\">kwartale, <span class=\"_ _8\"> </span>w  c<span class=\"_ _1\"></span>elu  do<span class=\"_ _1\"></span>konania  od<span class=\"_ _1\"></span>powiednich <span class=\"_ _8\"> </span>korekt  odpis<span class=\"_ _1\"></span>\u00f3w  am<span class=\"_ _1\"></span>ortyzacyjnyc<span class=\"_ _1\"></span>h </span></span>pocz\u0105wszy <span class=\"_ _8\"> </span>od<span class=\"ff4\"> </span>nast\u0119pnego <span class=\"_ _8\"> </span>roku <span class=\"_ _8\"> </span>obroto<span class=\"_ _1\"></span>wego. <span class=\"_ _8\"> </span>Weryfikacja <span class=\"_ _8\"> </span>stawek <span class=\"_ _8\"> </span>amortyz<span class=\"_ _1\"></span>acyjnych <span class=\"_ _8\"> </span>rzeczowych <span class=\"_ _8\"> </span>aktyw\u00f3w <span class=\"_ _8\"> </span>trwa\u0142y<span class=\"_ _1\"></span>ch <span class=\"_ _8\"> </span>przeprowadzona <span class=\"_ _8\"> </span>w<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"ls4\">IV</span> kwartale <span class=\"_ _8\"> </span>2022 <span class=\"_ _8\"> </span>roku </span>spowodowa\u0142a <span class=\"_ _9\"></span>spade<span class=\"_ _1\"></span>k <span class=\"_ _9\"></span>amortyz<span class=\"ff4\">acji <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>2023 </span>roku <span class=\"_ _9\"></span>wzgl\u0119dem <span class=\"_ _9\"></span>rok<span class=\"_ _1\"></span>u <span class=\"_ _9\"></span>poprzedniego <span class=\"_ _9\"></span>o<span class=\"ff4\"> 11,5 mln PLN.<span class=\"ff1\"> <span class=\"_ _9\"></span></span>Natomi<span class=\"_ _1\"></span>ast <span class=\"_ _9\"></span>weryfikacja <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tawek <span class=\"_ _9\"></span>amort<span class=\"_ _1\"></span>yzacyjnych <span class=\"_ _9\"></span>przeprow<span class=\"_ _1\"></span>adzona<span class=\"_ _1\"></span> </span>w <span class=\"ls4\">IV</span> kwartale 2023 rok<span class=\"_ _1\"></span>u spowoduje sp<span class=\"_ _1\"></span>adek amortyzacji w kolej<span class=\"_ _1\"></span>nym roku o 84,8 ml<span class=\"_ _1\"></span>n PLN.  Spos\u00f3b rozlicz<span class=\"_ _1\"></span>ania (amortyzacji)<span class=\"_ _1\"></span> wyrobisk ruch<span class=\"_ _1\"></span>owych i zbrojenia \u015bcian<span class=\"ffa\"> </span>Wyrobiska <span class=\"_ _b\"> </span>ruchowe <span class=\"_ _b\"> </span>s\u0105<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>rozliczane <span class=\"_ _b\"> </span>proporcjonalnie <span class=\"_ _b\"> </span>do<span class=\"_ _0\"></span><span class=\"ff4\"> </span>wielko\u015bci <span class=\"_ _b\"> </span>wydobycia <span class=\"_ _b\"> </span>w\u0119gla <span class=\"_ _8\"> </span>z<span class=\"ff4\"> </span>poszczeg\u00f3lnych <span class=\"_ _b\"> </span>rejon\u00f3w <span class=\"_ _b\"> </span>\u015bcianowych. <span class=\"_ _b\"> </span>D\u0142ugo\u015b\u0107 <span class=\"_ _8\"> </span>okresu <span class=\"_ _b\"> </span>rozliczania <span class=\"_ _b\"></span>danego<span class=\"_ _1\"></span> wyrobiska rucho<span class=\"_ _1\"></span>wego jest uzale\u017cni<span class=\"_ _1\"></span>ona od<span class=\"ff4\"> </span>szacunku ilo\u015bci w\u0119<span class=\"_ _1\"></span>gla znajduj\u0105ceg<span class=\"_ _1\"></span>o si\u0119 w<span class=\"ff4\"> danym p</span>ok\u0142adzie <span class=\"_ _1\"></span>udost\u0119pnionym <span class=\"_ _1\"></span>w ramach wyrobi<span class=\"_ _1\"></span>ska ruchowego.<span class=\"ff4\"> </span>Nak\u0142ady <span class=\"_ _b\"> </span>na<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>zbrojenie <span class=\"_ _8\"> </span>\u015bci<span class=\"_ _1\"></span>an <span class=\"_ _8\"> </span>s\u0105 <span class=\"_ _b\"> </span>rozliczane <span class=\"_ _b\"> </span>proporcjonalnie <span class=\"_ _b\"> </span>do<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>ilo\u015bci <span class=\"_ _8\"> </span>wydobytych <span class=\"_ _b\"> </span>ton <span class=\"_ _8\"> </span>w\u0119<span class=\"_ _1\"></span>gla <span class=\"_ _8\"> </span>ze <span class=\"_ _b\"> </span>zbrojonej <span class=\"_ _b\"> </span>\u015bciany. <span class=\"_ _8\"> </span>D\u0142ugo\u015b\u0107 <span class=\"_ _b\"></span>okresu <span class=\"_ _b\"> </span>r<span class=\"_ _9\"></span>ozliczania <span class=\"_ _b\"> </span>jest <span class=\"_ _8\"> </span>uzale\u017cnion<span class=\"_ _1\"></span>a od<span class=\"ls0\"> <span class=\"ff5\">oszacow<span class=\"_ _1\"></span>anych zasob\u00f3w <span class=\"_ _1\"></span>w\u0119gla znajduj\u0105cy<span class=\"_ _1\"></span>ch si\u0119 w zbrojonej \u015bcianie.<span class=\"_ _1c\"> </span></span></span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Utrata <span class=\"ff9\">warto\u015bci</span> Grupa ocenia <span class=\"_ _1\"></span>na ka\u017cdy <span class=\"_ _1\"></span>dzie\u0144 k<span class=\"_ _1\"></span>o\u0144cz\u0105cy okr<span class=\"_ _1\"></span>es sprawozdawc<span class=\"_ _1\"></span>zy czy zai<span class=\"_ _1\"></span>stnia\u0142y obie<span class=\"_ _1\"></span>ktywne przes\u0142anki <span class=\"_ _1\"></span>mog\u0105ce <span class=\"_ _1\"></span>wskazywa\u0107 <span class=\"_ _1\"></span>na utrat\u0119 <span class=\"_ _1\"></span>warto<span class=\"_ _0\"></span>\u015bci pow<span class=\"_ _1\"></span>y\u017cszych sk\u0142<span class=\"_ _1\"></span>adnik\u00f3w warto\u015bci  niem<span class=\"_ _1\"></span>aterialnych. <span class=\"_ _8\"> </span>Testy  na <span class=\"_ _8\"> </span>utrat\u0119  warto<span class=\"_ _1\"></span>\u015bci  dla  w<span class=\"_ _1\"></span>arto\u015bci  ni<span class=\"_ _1\"></span>ematerialnych<span class=\"_ _1\"></span>  s\u0105  pr<span class=\"_ _1\"></span>zeprowadzane  zgodnie  z <span class=\"_ _8\"> </span>zasadami  ra<span class=\"_ _1\"></span>chunkowo\u015bci <span class=\"_ _8\"> </span>przedstawionymi w Nocie 7.4.<span class=\"_ _1c\"> </span>Okresy u\u017cytkowa<span class=\"_ _1\"></span>nia warto\u015bci niem<span class=\"_ _1\"></span>aterialnych<span class=\"ffa\"> </span>Grupa <span class=\"_ _f\"> </span>okre\u015bla <span class=\"_ _f\"> </span>szacowan<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>okresy <span class=\"_ _f\"> </span>u\u017cytkowania, <span class=\"_ _d\"> </span>a <span class=\"_ _f\"> </span>p<span class=\"_ _0\"></span>oprzez <span class=\"_ _f\"> </span>to <span class=\"_ _f\"> </span>stawki <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span>mortyzacji <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>la <span class=\"_ _f\"> </span>poszczeg<span class=\"_ _1\"></span>\u00f3lnych <span class=\"_ _f\"> </span>warto\u015bci <span class=\"_ _f\"> </span>niemateri<span class=\"_ _1\"></span>alnych. <span class=\"_ _f\"> </span>Szac<span class=\"_ _0\"></span><span class=\"ff4\">unek <span class=\"_ _f\"> </span>ten <span class=\"_ _f\"> </span>opiera </span>si\u0119<span class=\"ff4\"> <span class=\"ls10\">na</span> </span>oczekiwanym <span class=\"_ _b\"></span>okresie <span class=\"_ _b\"> </span>ekonomicznej <span class=\"_ _b\"> </span>u\u017cyteczno\u015bci <span class=\"_ _b\"> </span>tych <span class=\"_ _8\"> </span>aktyw\u00f3w. <span class=\"_ _b\"></span>Poprawno\u015b\u0107 <span class=\"_ _b\"></span>stosowanych <span class=\"_ _b\"></span>okres\u00f3w <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>tawek <span class=\"_ _b\"></span>amortyza<span class=\"_ _0\"></span>cyjnych <span class=\"_ _b\"> </span>oraz <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span>arto\u015b\u0107 <span class=\"_ _b\"></span>ko\u0144cowa warto\u015bci <span class=\"_ _0\"></span>niematerialnych <span class=\"_ _0\"></span>podlegaj\u0105 <span class=\"_ _0\"></span>corocznej <span class=\"_ _0\"></span>weryfikacji raz<span class=\"_ _0\"></span><span class=\"ff4\"> w <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>w <span class=\"ls4\">IV</span> </span>kwartale,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>celu <span class=\"_ _0\"></span>dokonania <span class=\"_ _0\"></span>odpowiednic<span class=\"_ _1\"></span>h <span class=\"_ _0\"></span>korekt <span class=\"_ _9\"></span>odpis\u00f3w amortyzacyjnych <span class=\"_ _0\"></span>pocz\u0105wszy od<span class=\"ls0\"> <span class=\"ff5\">nast\u0119pne<span class=\"_ _1\"></span>go <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>obrot<span class=\"_ _1\"></span>owego. <span class=\"_ _0\"></span><span class=\"ff4\">Przeprowadzona <span class=\"_ _0\"></span>w <span class=\"ls4\">IV</span> kwartale <span class=\"_ _0\"></span>2022 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>wer</span>yfikacj<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tawek a<span class=\"_ _0\"></span>mortyzacyjn<span class=\"_ _1\"></span>ych <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>niematerialnych <span class=\"_ _0\"></span>spowodowa\u0142a <span class=\"_ _0\"></span>spadek </span></span>amortyzacji w<span class=\"_ _0\"></span> 2023 roku o<span class=\"_ _0\"></span> 0,7 mln <span class=\"ff5\">PLN wzgl\u0119dem <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>poprzedniego.</span> <span class=\"_ _0\"></span>Natomiast <span class=\"_ _0\"></span>weryfikacja <span class=\"_ _0\"></span>stawek <span class=\"_ _0\"></span>amortyzacyjnyc<span class=\"_ _1\"></span>h <span class=\"_ _0\"></span>przeprowadzona w<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>IV <span class=\"_ _0\"></span>kwartale <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>roku nie spowoduje zmi<span class=\"_ _1\"></span>an amortyzacji w <span class=\"_ _1\"></span>kolejnym roku.<span class=\"_ _1c\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Utrata warto\u015bci<span class=\"ffa\"> </span>Grupa <span class=\"_ _0\"></span>ocenia <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ka\u017cdy <span class=\"_ _9\"></span>dzie<span class=\"_ _1\"></span>\u0144 <span class=\"_ _0\"></span>ko\u0144cz\u0105cy <span class=\"_ _0\"></span>okres <span class=\"_ _9\"></span>sprawozdawc<span class=\"_ _1\"></span>zy <span class=\"_ _0\"></span>czy <span class=\"_ _9\"></span>zaistnia\u0142<span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>obiektywne <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzes\u0142anki <span class=\"_ _0\"></span>mog\u0105ce <span class=\"_ _9\"></span>wskazywa\u0107 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>utrat\u0119 <span class=\"_ _9\"></span>warto\u015bci sk<span class=\"_ _0\"></span>\u0142adnik\u00f3<span class=\"_ _1\"></span>w <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ktyw\u00f3w<span class=\"_ _1\"></span> z <span class=\"ff5\">tytu\u0142u prawa do u<span class=\"_ _1\"></span>\u017cytkowania. Testy <span class=\"_ _1\"></span>na utrat\u0119 w<span class=\"_ _1\"></span>arto\u015bci s\u0105 przeprowad<span class=\"_ _1\"></span>zane zgodnie z za<span class=\"_ _1\"></span>sadami rachunkow<span class=\"_ _1\"></span>o\u015bci przedstawio<span class=\"_ _1\"></span>nymi w No<span class=\"ff4\">c<span class=\"_ _0\"></span>ie 7.4.<span class=\"_ _1c\"> </span></span></span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Grupa oceniaj\u0105c na ka\u017cdy dzie\u0144 ko\u0144cz\u0105cy okres s<span class=\"_ _0\"></span>prawozdaw<span class=\"_ _1\"></span>czy istnienie przes\u0142anek mog\u0105cych wskazywa\u0107 na utrat\u0119 warto\u015bci danego<span class=\"_ _9\"></span><span class=\"ff4\"> </span>sk\u0142adnika <span class=\"ff4\">niefinanso<span class=\"_ _1\"></span>wych </span>aktyw\u00f3w trwa\u0142yc<span class=\"_ _1\"></span>h weryfikuje czynni<span class=\"_ _1\"></span>ki zewn\u0119trzne, jak i w<span class=\"_ _1\"></span>ewn\u0119trzne.<span class=\"ff4\"> </span>Oszacowanie wart<span class=\"_ _1\"></span>o\u015bci odzyskiwaln<span class=\"_ _1\"></span>ej o\u015brodk\u00f3w wypra<span class=\"_ _1\"></span>cowuj\u0105cych prze<span class=\"_ _1\"></span>p\u0142ywy pieni\u0119\u017cne <span class=\"_ _1\"></span>opiera si\u0119 na szere<span class=\"_ _1\"></span>gu za\u0142o\u017ce\u0144, o czym <span class=\"_ _1\"></span>mowa w dalszej cz\u0119\u015bci Noty.<span class=\"ff4\"> </span>Grupa kalkuluj\u0105c <span class=\"_ _1\"></span>wysoko\u015b\u0107 <span class=\"_ _1\"></span>ujmowanego <span class=\"_ _1\"></span>odpisu z tytu\u0142u <span class=\"_ _1\"></span>utraty warto<span class=\"_ _1\"></span>\u015bci, w syt<span class=\"_ _1\"></span>uacji gdy <span class=\"_ _1\"></span>zdyskontowane <span class=\"_ _1\"></span>przep\u0142ywy g<span class=\"_ _1\"></span>enerowane przez <span class=\"_ _1\"></span>dany CGU<span class=\"_ _1\"></span> przyjmuj\u0105 w<span class=\"_ _1\"></span>arto\u015b\u0107 ujemn\u0105, <span class=\"_ _0\"></span>uwzgl\u0119dnia <span class=\"_ _0\"></span>specyficzne <span class=\"_ _0\"></span>uwarunkowani<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>dotycz\u0105ce <span class=\"_ _0\"></span>g\u00f3rnictwa <span class=\"_ _0\"></span>w\u0119gla <span class=\"_ _9\"></span>ka<span class=\"_ _1\"></span>miennego <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>Polsce <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>raz <span class=\"_ _0\"></span>dotychczasow\u0105 his<span class=\"_ _0\"></span>tori\u0119 <span class=\"_ _0\"></span>likwid<span class=\"_ _0\"></span><span class=\"ff4\">acji <span class=\"_ _0\"></span>z</span>ak\u0142ad\u00f3w <span class=\"_ _0\"></span>g\u00f3rniczych, tj.<span class=\"ls0\"> <span class=\"ff5\">prowadzenie tej <span class=\"_ _0\"></span>likwidacji <span class=\"_ _0\"></span>nie p<span class=\"_ _0\"></span>rzez p<span class=\"_ _0\"></span>rzed<span class=\"_ _1\"></span>si\u0119biorstwa prowadz\u0105ce <span class=\"_ _0\"></span>wydobycie, a <span class=\"_ _0\"></span>przez <span class=\"_ _0\"></span>powo\u0142an\u0105 do <span class=\"_ _0\"></span>tego <span class=\"_ _0\"></span>sp\u00f3\u0142k\u0119 celow\u0105 <span class=\"_ _0\"></span>(Sp\u00f3\u0142k\u0119 <span class=\"_ _0\"></span>Re<span class=\"_ _0\"></span>strukturyzacji Kopal\u0144 <span class=\"_ _0\"></span>S.A. <span class=\"_ _0\"></span><span class=\"ff4\">- </span></span></span>\u201eSRK\u201d), <span class=\"_ _b\"> </span>przyjmuj\u0105c, <span class=\"_ _b\"></span>i\u017c <span class=\"_ _b\"> </span>w <span class=\"_ _b\"> </span>takiej <span class=\"_ _b\"> </span>sytuacji <span class=\"_ _b\"> </span>warto\u015b\u0107 <span class=\"_ _b\"> </span>odzyskiwalna <span class=\"_ _b\"></span>danego <span class=\"_ _b\"> </span>CGU <span class=\"_ _b\"> </span>wynos<span class=\"_ _0\"></span>i <span class=\"_ _b\"> </span>ze<span class=\"_ _0\"></span>ro. <span class=\"_ _b\"></span>Przyj\u0119cie <span class=\"_ _b\"></span>warto\u015bci <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>ero <span class=\"_ _b\"> </span>jako <span class=\"_ _b\"></span>dolnej <span class=\"_ _b\"> </span>granicy <span class=\"_ _b\"></span>warto\u015bci <span class=\"_ _b\"> </span>odzyskiwalnej w <span class=\"ff5\">kalkulacji warto\u015b<span class=\"_ _1\"></span>ci godziwej wynika z za\u0142o\u017cenia, <span class=\"_ _1\"></span>\u017ce ka\u017cdy hipotetyczny naby<span class=\"_ _1\"></span>wca na rynku ma prawo do takiego s<span class=\"_ _1\"></span>amego wsparcia, <span class=\"ff4\">jak JSW w zakresie likwidacji </span></span>nierentownych k<span class=\"_ _1\"></span>opal\u0144.<span class=\"_ _1c\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Grupa <span class=\"_ _9\"></span>prezentuje <span class=\"_ _0\"></span>przep\u0142ywy <span class=\"_ _9\"></span>netto <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>inwestycji <span class=\"_ _0\"></span>FIZ<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>przep\u0142ywach <span class=\"_ _0\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>dzia\u0142alno\u015bci <span class=\"_ _9\"></span>inwe<span class=\"_ _1\"></span>stycyjnej. <span class=\"_ _9\"></span>Wp\u0142ywy <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>wydatki <span class=\"_ _9\"></span>z <span class=\"_ _8\"> </span>tyt<span class=\"_ _1\"></span>u\u0142u <span class=\"_ _9\"></span>transakcji <span class=\"_ _9\"></span>Sell <span class=\"_ _0\"></span>Buy <span class=\"_ _9\"></span>Back (\u201eSBB\u201d) <span class=\"_ _b\"> </span>Grupa <span class=\"_ _b\"> </span>ujmuje <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>dzia\u0142alno\u015bci <span class=\"_ _b\"></span>inwest<span class=\"_ _1\"></span>ycyjnej <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>uw<span class=\"_ _1\"></span>agi <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>fakt, <span class=\"_ _b\"></span>i\u017c <span class=\"_ _b\"> </span>transakcje <span class=\"_ _b\"></span>te <span class=\"_ _b\"></span>powi\u0105zane <span class=\"_ _b\"> </span>s\u0105 <span class=\"_ _8\"> </span>z <span class=\"_ _8\"> </span>dzia\u0142al<span class=\"_ _1\"></span>no\u015bci\u0105 <span class=\"_ _b\"> </span>inwestycyjn\u0105 <span class=\"_ _b\"></span>Funduszu. <span class=\"_ _b\"></span>\u015arodki <span class=\"_ _b\"></span>pieni\u0119\u017cne pozyskane przez FI<span class=\"_ _1\"></span>Z (w tym <span class=\"_ _1\"></span>z <span class=\"ff5\">transakcji SBB) ni<span class=\"_ _1\"></span>e mog\u0105 by\u0107 <span class=\"_ _1\"></span>wykorzystane n<span class=\"_ _1\"></span>a finansowanie bi<span class=\"_ _1\"></span>e\u017c\u0105cej dzia\u0142al<span class=\"_ _1\"></span>no\u015bci Grupy, lec<span class=\"_ _1\"></span>z wy\u0142\u0105cznie <span class=\"_ _1\"></span>na nabycie pr<span class=\"_ _1\"></span>zez Fundus<span class=\"ff4 lsa\">z </span></span>aktyw\u00f3w  fin<span class=\"_ _1\"></span>ansowych <span class=\"_ _8\"> </span>w  celu <span class=\"_ _8\"> </span>maksymalizacji <span class=\"_ _8\"> </span>zysk<span class=\"_ _0\"></span>u  z <span class=\"_ _8\"> </span>tych  inwe<span class=\"_ _1\"></span>stycji.  Grup<span class=\"_ _1\"></span>a  prezent<span class=\"_ _1\"></span>uje  przep\u0142y<span class=\"_ _1\"></span>wy  pie<span class=\"_ _1\"></span>ni\u0119\u017cne  doty<span class=\"_ _1\"></span>cz\u0105ce <span class=\"_ _8\"> </span>aktyw\u00f3w  i <span class=\"_ _8\"> </span>zobowi\u0105za\u0144  Fundu<span class=\"_ _1\"></span>szu w <span class=\"ff5\">warto\u015bciach netto <span class=\"_ _0\"></span>dla k<span class=\"_ _0\"></span>a\u017cdej kategorii (tj. <span class=\"_ _0\"></span>rozliczenie <span class=\"_ _0\"></span>transakcji SBB, <span class=\"_ _0\"></span>nabycie/zbycie d\u0142u\u017cnych p<span class=\"_ _0\"></span>apier\u00f3w warto\u015bciowych i <span class=\"_ _0\"></span>list<span class=\"_ _0\"></span>\u00f3w <span class=\"_ _0\"></span>zastawnych FIZ, <span class=\"_ _0\"></span>nabycie/zbyc</span>ie pozosta\u0142ych <span class=\"_ _b\"> </span>aktyw\u00f3w <span class=\"_ _8\"> </span>i <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>obowi\u0105za\u0144 <span class=\"_ _b\"> </span>FIZ <span class=\"_ _8\"> </span>oraz <span class=\"_ _b\"> </span>wp\u0142aty/wycofanie <span class=\"_ _8\"> </span>\u015brod<span class=\"_ _1\"></span>k\u00f3w <span class=\"_ _8\"> </span>do<span class=\"ff4\"> </span>Funduszu) <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>uwagi <span class=\"_ _8\"> </span>na <span class=\"_ _b\"> </span>du\u017c\u0105 <span class=\"_ _8\"> </span>ilo\u015b\u0107 <span class=\"_ _b\"> </span>pow<span class=\"_ _0\"></span>tarzaj\u0105<span class=\"_ _1\"></span>cych <span class=\"_ _8\"> </span>si\u0119 <span class=\"_ _b\"> </span>transakcji <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>ci\u0105gu <span class=\"_ _8\"> </span>okresu sprawozdawczego. U<span class=\"_ _1\"></span>zgodnienie pr<span class=\"_ _1\"></span>zep\u0142yw\u00f3w z<span class=\"ff4\"> </span>inwestycji FIZ <span class=\"_ _1\"></span>zosta\u0142o zapreze<span class=\"_ _1\"></span>ntowane w dalszej <span class=\"_ _1\"></span>cz\u0119\u015bci Noty.<span class=\"ff4\"> </span>Gru<span class=\"ff5\">pa <span class=\"_ _5\"></span>dokonuje <span class=\"_ _5\"></span>szacunku <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>arametr\u00f3w <span class=\"_ _5\"></span>okre\u015blaj\u0105cych <span class=\"_ _5\"></span>dostateczn\u0105 <span class=\"_ _5\"></span>cz\u0119stotliwo\u015b<span class=\"_ _1\"></span>\u0107 <span class=\"_ _5\"></span>transakcji <span class=\"_ _5\"></span>i <span class=\"_ _1\"></span>wolumen <span class=\"_ _5\"></span>obrotu <span class=\"_ _5\"></span>na<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>aktywnym <span class=\"_ _5\"></span>rynku <span class=\"_ _5\"></span>w <span class=\"_ _1\"></span>odnie<span class=\"_ _0\"></span>sieniu <span class=\"_ _5\"></span>do <span class=\"_ _1\"></span>d\u0142u\u017cnyc<span class=\"_ _1\"></span>h <span class=\"_ _5\"></span>papie<span class=\"_ _0\"></span>r\u00f3w </span>warto\u015bciowych <span class=\"_ _1\"></span>w portf<span class=\"_ _1\"></span>elu a<span class=\"_ _1\"></span>ktyw\u00f3w FI<span class=\"_ _1\"></span>Z, uz<span class=\"_ _1\"></span>asadniaj\u0105c\u0105 i<span class=\"_ _1\"></span>ch warto<span class=\"_ _1\"></span>\u015b\u0107 god<span class=\"_ _1\"></span>ziw\u0105. Do<span class=\"_ _1\"></span>konana w <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>roku <span class=\"_ _1\"></span>zmiana tego szac<span class=\"_ _1\"></span>unku w<span class=\"_ _1\"></span>p\u0142yn\u0119\u0142a na <span class=\"_ _1\"></span>ustalenie <span class=\"_ _1\"></span>poziomu <span class=\"_ _1\"></span>warto\u015bci<span class=\"_ _1\"></span> godziwej i spowod<span class=\"_ _1\"></span>owa\u0142a przeniesie<span class=\"_ _1\"></span>nie d\u0142u\u017cnych papier<span class=\"_ _1\"></span>\u00f3w warto\u015bciowy<span class=\"_ _1\"></span>ch z Poziomu <span class=\"_ _1\"></span>1 do Poziomu 2 hi<span class=\"_ _1\"></span>erarchii warto\u015bci <span class=\"_ _1\"></span>godziwej (N<span class=\"ff4\">o<span class=\"_ _0\"></span>ta 9.2.).<span class=\"_ _1c\"> </span></span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Odpis aktualizuj\u0105<span class=\"_ _1\"></span>cy warto\u015b\u0107 zapas\u00f3<span class=\"_ _1\"></span>w<span class=\"ffa\"> </span>Grupa dokonuje <span class=\"ff5\">odpi<span class=\"_ _1\"></span>s\u00f3w aktualizuj\u0105c<span class=\"_ _1\"></span>ych warto\u015b\u0107 zapas\u00f3<span class=\"_ _1\"></span>w wyrob\u00f3w gotow<span class=\"_ _1\"></span>ych na skut<span class=\"_ _1\"></span>ek ich wyceny wed\u0142ug c<span class=\"_ _1\"></span>eny sprzeda\u017cy netto <span class=\"_ _1\"></span>ni\u017cszej od kosztu w<span class=\"ff4\">ytworzenia. </span></span>Przy <span class=\"_ _9\"></span>czym <span class=\"_ _9\"></span>za <span class=\"_ _9\"></span>koszt <span class=\"_ _b\"></span>wytworzeni<span class=\"_ _1\"></span>a <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>kon<span class=\"_ _0\"></span>iec <span class=\"_ _9\"></span>ka\u017cdego <span class=\"_ _9\"></span>okresu <span class=\"_ _9\"></span>sprawozdaw<span class=\"_ _1\"></span>czego <span class=\"_ _9\"></span>przyjmuje <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>\u015bredni <span class=\"_ _9\"></span>koszt <span class=\"_ _9\"></span>wytworzenia <span class=\"_ _9\"></span>od<span class=\"_ _9\"></span><span class=\"ff4\"> </span>pocz\u0105<span class=\"ff4\">t<span class=\"_ _1\"></span>ku <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>do<span class=\"_ _0\"></span> <span class=\"ff5\">danego <span class=\"_ _9\"></span>miesi\u0105c<span class=\"_ _1\"></span>a </span></span>sprawozdawczego. Z<span class=\"_ _1\"></span>a cen\u0119 sprzed<span class=\"_ _1\"></span>a\u017cy netto przyjm<span class=\"_ _1\"></span>uje si\u0119 warto\u015b\u0107 wyli<span class=\"_ _1\"></span>czon\u0105 wed\u0142ug c<span class=\"_ _1\"></span>en rynkowych mo\u017cli<span class=\"_ _1\"></span>wych do osi\u0105<span class=\"_ _1\"></span>gni\u0119cia.<span class=\"_ _0\"></span><span class=\"ff4\"> </span>Cena <span class=\"_ _b\"></span>referencyjna <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _b\"> </span>koksowego <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span>yliczana <span class=\"_ _9\"></span>jest <span class=\"_ _b\"> </span>w <span class=\"_ _b\"> </span>ka\u017cdym <span class=\"_ _b\"> </span>miesi\u0105cu <span class=\"_ _b\"></span>jako <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>rocz\u0105ca <span class=\"_ _9\"></span>\u015brednia <span class=\"_ _b\"> </span>notowa\u0144 <span class=\"_ _b\"></span>w\u0119gli <span class=\"_ _b\"></span>PLV <span class=\"_ _b\"></span>(<span class=\"_ _0\"></span><span class=\"ff4\">publikowanych <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>rzez <span class=\"_ _9\"></span>P<span class=\"_ _0\"></span>latts) <span class=\"_ _9\"></span>z <span class=\"_ _b\"> </span>ostatnich </span>3 <span class=\"ff5\">miesi\u0119cy <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>zastosowaniem <span class=\"_ _9\"></span>relacji <span class=\"_ _0\"></span>w\u0119gli <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>la <span class=\"_ _9\"></span>posz<span class=\"_ _1\"></span>czeg\u00f3lnych <span class=\"_ _0\"></span>kopa<span class=\"_ _0\"></span>l\u0144 <span class=\"_ _0\"></span>do <span class=\"_ _9\"></span>powy\u017cszej <span class=\"_ _0\"></span>ceny <span class=\"_ _9\"></span>referencyjnej, <span class=\"_ _0\"></span>zgodnych <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>pr<span class=\"_ _1\"></span>zyj\u0119tymi <span class=\"_ _0\"></span>cenam<span class=\"_ _0\"></span><span class=\"ff4\">i <span class=\"_ _9\"></span>w kontrakcie <span class=\"_ _9\"></span>ha<span class=\"_ _1\"></span>ndlowym </span></span>z <span class=\"ff5\">najwi\u0119kszym odbi<span class=\"_ _1\"></span>orc\u0105. <span class=\"ff4\"> </span></span>Dla w\u0119gla do cel\u00f3w e<span class=\"_ _1\"></span>nergetycznych z<span class=\"_ _1\"></span>astosowano najni\u017csz\u0105 <span class=\"_ _1\"></span>cen\u0119, po kt\u00f3rej b<span class=\"_ _1\"></span>\u0119d\u0105 realizowane w<span class=\"_ _1\"></span>ysy\u0142ki w sprze<span class=\"_ _1\"></span>da\u017cy do energet<span class=\"_ _1\"></span>yki zawodowej.<span class=\"ff4\"> </span>Odpisy <span class=\"_ _1\"></span>aktualizuj\u0105ce <span class=\"_ _1\"></span>warto<span class=\"_ _1\"></span>\u015b\u0107 <span class=\"_ _1\"></span>zapas\u00f3w <span class=\"_ _1\"></span>wyrob\u00f3w <span class=\"_ _1\"></span>gotow<span class=\"_ _1\"></span>ych, <span class=\"_ _1\"></span>zar\u00f3wno <span class=\"_ _1\"></span>utworzenie <span class=\"_ _5\"></span>jak<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>i<span class=\"ff4\"> </span>odwr\u00f3cenie <span class=\"_ _1\"></span>odpisu, <span class=\"_ _5\"></span>u<span class=\"_ _0\"></span>jmuje <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _1\"></span>jako <span class=\"_ _1\"></span>koszt <span class=\"_ _5\"></span>okresu, w<span class=\"ff4\"> </span>kt\u00f3rym <span class=\"_ _5\"></span>o<span class=\"_ _0\"></span>dpis <span class=\"_ _1\"></span>mia\u0142 <span class=\"_ _1\"></span>miejsce.<span class=\"_ _1\"></span> Odp<span class=\"ff5\">is\u00f3w aktuali<span class=\"_ _1\"></span>zuj\u0105cych warto\u015b\u0107 z<span class=\"_ _1\"></span>apas\u00f3w materia\u0142\u00f3w d<span class=\"_ _1\"></span>okonuje si\u0119<span class=\"ff4\"> nie </span>rzadziej ni\u017c<span class=\"_ _1\"></span> na koniec ka\u017cd<span class=\"_ _1\"></span>ego kwarta\u0142u i ujmuje <span class=\"_ _1\"></span>si\u0119 jako koszt okre<span class=\"_ _1\"></span>su.<span class=\"_ _1c\"> </span></span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Odpis aktualizuj\u0105<span class=\"_ _1\"></span>cy warto\u015b\u0107 nale<span class=\"_ _1\"></span>\u017cno\u015bci <span class=\"ffa\"> </span>Na <span class=\"_ _5\"></span>k<span class=\"_ _0\"></span>a\u017cdy <span class=\"_ _5\"></span>dzie\u0144 <span class=\"_ _1\"></span>ko\u0144cz\u0105c<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>okres <span class=\"_ _5\"></span>sprawozdawczy, <span class=\"_ _5\"></span>Grupa <span class=\"_ _5\"></span>dokonuje <span class=\"_ _1\"></span>oszacowa<span class=\"_ _1\"></span>nia <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>aktualizacji <span class=\"_ _5\"></span>oczekiwanej <span class=\"_ _1\"></span>straty <span class=\"_ _5\"></span>kredytowej <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>tytu\u0142u<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _5\"></span><span class=\"ff5\">sk\u0142adnik\u00f3w <span class=\"_ _1\"></span>aktyw\u00f3w <span class=\"_ _5\"></span>finansowyc<span class=\"_ _1\"></span>h </span></span>wycenianych <span class=\"_ _1\"></span>wed\u0142ug <span class=\"_ _1\"></span>zamorty<span class=\"_ _1\"></span>zowanego <span class=\"_ _1\"></span>kosztu. <span class=\"_ _1\"></span>Najistot<span class=\"_ _1\"></span>niejsz\u0105 pozycj\u0105 <span class=\"_ _5\"></span>aktyw\u00f3w finansow<span class=\"_ _1\"></span>ych w <span class=\"_ _5\"></span>skonsolidowanym <span class=\"_ _1\"></span>sprawozda<span class=\"_ _1\"></span>niu fina<span class=\"_ _1\"></span>nsowym <span class=\"_ _1\"></span>Grupy, <span class=\"_ _1\"></span>kt\u00f3ra <span class=\"_ _1\"></span>podlega<span class=\"_ _1\"></span> kalkulacji oczeki<span class=\"_ _1\"></span>wanych strat kredyt<span class=\"_ _1\"></span>owych s\u0105 nale\u017c<span class=\"_ _1\"></span>no\u015bci handlowe.<span class=\"ff4\"> </span>W <span class=\"_ _d\"> </span>odniesieni<span class=\"_ _1\"></span>u <span class=\"_ _d\"> </span>do <span class=\"_ _d\"> </span>nal<span class=\"_ _1\"></span>e\u017cno\u015bci  h<span class=\"_ _0\"></span>andlowych,  kt\u00f3re <span class=\"_ _d\"> </span>nie <span class=\"_ _d\"> </span>zawieraj<span class=\"_ _1\"></span>\u0105 <span class=\"_ _d\"> </span>istotnego  elementu <span class=\"_ _d\"> </span>finansowa<span class=\"_ _1\"></span>nia, <span class=\"_ _d\"> </span>zast<span class=\"_ _1\"></span>os<span class=\"_ _0\"></span>owano <span class=\"_ _d\"> </span>upros<span class=\"_ _1\"></span>zczone <span class=\"_ _d\"> </span>podej<span class=\"_ _1\"></span>\u015bcie <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>wy<span class=\"_ _1\"></span>cen\u0119 <span class=\"_ _d\"> </span>odpisu aktualizuj\u0105cego na <span class=\"_ _0\"></span>bazie <span class=\"_ _0\"></span>oczekiwanych strat <span class=\"_ _0\"></span>kredytowych za <span class=\"_ _0\"></span>ca\u0142y <span class=\"_ _0\"></span>okres <span class=\"_ _0\"></span>\u017cycia <span class=\"_ _0\"></span>instrumentu. <span class=\"_ _0\"></span>Grupa zaklasyfikowa\u0142a na<span class=\"_ _0\"></span>le\u017cno\u015bci<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>han<span class=\"_ _0\"></span><span class=\"ff4\">dlowe <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>Stopnia <span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>klasyfikacji </span>aktyw\u00f3w finan<span class=\"_ _1\"></span>sowych pod k\u0105te<span class=\"_ _1\"></span>m ich utrat<span class=\"_ _1\"></span>y warto\u015bci prz<span class=\"_ _1\"></span>ewidzianej przez M<span class=\"_ _1\"></span>SSF 9, z<span class=\"_ _1\"></span>a wyj\u0105tkiem nale<span class=\"_ _1\"></span>\u017cno\u015bci, dla kt<span class=\"_ _1\"></span>\u00f3rych stwier<span class=\"_ _1\"></span>dzono utrat\u0119 <span class=\"_ _1\"></span>warto\u015bci \u2013<span class=\"ff4\"> </span>te nale\u017cno\u015bci<span class=\"_ _1\"></span> zaliczono do Stopnia 3 ww.<span class=\"_ _0\"></span> <span class=\"ff5\">klasyfika<span class=\"_ _1\"></span>cji. Grupa <span class=\"_ _0\"></span>za moment utraty <span class=\"_ _0\"></span>warto\u015bci uznaje moment przekazania nale\u017cno\u015bci do windykacji, <span class=\"_ _0\"></span>jednak nie p\u00f3\u017aniej ni\u017c <span class=\"_ _0\"></span>w 90<span class=\"_ _9\"></span><span class=\"ff4\"> dniu </span></span>przeterminowani<span class=\"_ _1\"></span>a. Dla <span class=\"_ _0\"></span>ustalenia <span class=\"_ _0\"></span>odpis\u00f3w a<span class=\"_ _0\"></span>ktualizuj\u0105cy<span class=\"_ _1\"></span>ch <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>utraty <span class=\"_ _0\"></span>warto\u015bci, <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>wyodr\u0119bni\u0142a n<span class=\"_ _0\"></span>ast\u0119puj\u0105ce <span class=\"_ _9\"></span><span class=\"ff9\">gr<span class=\"_ _1\"></span>upy <span class=\"_ _0\"></span>nale\u017cno\u015bci h<span class=\"_ _0\"></span>andlowych<span class=\"ff4\"> <span class=\"_ _0\"></span><span class=\"ff5\">ustalone n<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>bazie <span class=\"_ _0\"></span>podobie\u0144stwa </span></span></span>charakterystyki r<span class=\"_ _1\"></span>yzyka kredytowego:<span class=\"_ _1\"></span> \u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">nale\u017cno\u015bci <span class=\"_ _b\"></span>handlowe <span class=\"_ _b\"></span>w\u0119glowo<span class=\"ff4\">-</span>koksowe <span class=\"_ _9\"></span>o<span class=\"_ _0\"></span>d <span class=\"_ _b\"> </span>g\u0142\u00f3wnych <span class=\"_ _b\"> </span>kontrahent\u00f3w, <span class=\"_ _b\"> </span>tj. <span class=\"_ _b\"> </span>k<span class=\"_ _0\"></span>ontrahent<span class=\"_ _1\"></span>\u00f3w <span class=\"_ _b\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>udziale <span class=\"_ _b\"></span>w <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rzychoda<span class=\"_ _1\"></span>ch <span class=\"_ _b\"> </span>ze <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>przeda\u017cy <span class=\"_ _b\"></span>powy\u017cej <span class=\"_ _b\"></span>2,5% <span class=\"_ _b\"> </span>za<span class=\"_ _0\"></span><span class=\"ff4\"> dany <span class=\"_ _b\"> </span>okres </span></span></span>sprawozdawczy. <span class=\"_ _b\"> </span>A<span class=\"ff5\">na<span class=\"_ _0\"></span>liz\u0119 <span class=\"_ _8\"> </span>nale<span class=\"_ _1\"></span>\u017cno\u015bci <span class=\"_ _8\"> </span>han<span class=\"_ _1\"></span>dlowych <span class=\"_ _8\"> </span>w\u0119glowo<span class=\"ff4\">-</span>koksow<span class=\"_ _1\"></span>ych <span class=\"_ _8\"> </span>od <span class=\"_ _8\"> </span>g\u0142\u00f3wny<span class=\"_ _1\"></span>ch <span class=\"_ _8\"> </span>kontrahent\u00f3w <span class=\"_ _b\"> </span>przeprowadzono <span class=\"_ _8\"> </span>indyw<span class=\"_ _1\"></span>idualnie <span class=\"_ _8\"> </span>dla <span class=\"_ _8\"> </span>ka<span class=\"_ _1\"></span>\u017cdego <span class=\"_ _8\"> </span>kontrahent<span class=\"_ _1\"></span>a </span>w oparciu <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"ff5\">prawdopodobi<span class=\"_ _1\"></span>e\u0144stwo <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iewyp\u0142acalno<span class=\"_ _1\"></span>\u015bci <span class=\"_ _9\"></span>ustalone <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>podstawie <span class=\"_ _9\"></span>ze<span class=\"_ _1\"></span>wn\u0119trznych <span class=\"_ _9\"></span>rating\u00f3<span class=\"_ _1\"></span>w <span class=\"_ _9\"></span>oraz <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>publicznie <span class=\"_ _9\"></span>dost\u0119pne <span class=\"_ _0\"></span>informacje <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span><span class=\"ff4\">gencji <span class=\"_ _0\"></span>ratingowych </span></span>dotycz\u0105ce <span class=\"_ _0\"></span>prawdopodobie\u0144stw<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iewy<span class=\"_ _1\"></span>p\u0142acalno\u015bci <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>liczono <span class=\"_ _0\"></span>oczekiwan\u0105 <span class=\"_ _0\"></span>strat\u0119 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>oparc<span class=\"_ _0\"></span>iu <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>prawdopodobie\u0144st<span class=\"_ _1\"></span>wa, <span class=\"_ _0\"></span>\u015bredni <span class=\"_ _0\"></span>termin <span class=\"_ _b\"></span>wymagalno\u015bci dla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>portfela nale\u017cno\u015bci oraz w <span class=\"_ _1\"></span>oparciu o oczeki<span class=\"_ _1\"></span>wan\u0105 stop\u0119 odz<span class=\"_ _1\"></span>ysku. <span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">nale\u017cno\u015bci <span class=\"_ _5\"></span>handlowe <span class=\"_ _5\"></span>w\u0119glowo<span class=\"ff4\">-<span class=\"lsa\">kok</span></span>sowe <span class=\"_ _1\"></span>od <span class=\"_ _5\"></span>pozosta\u0142ych <span class=\"_ _5\"></span>kontrahent\u00f3w <span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>udziale <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rzycho<span class=\"_ _1\"></span>dach <span class=\"_ _5\"></span>ze <span class=\"_ _1\"></span>sprzeda\u017cy <span class=\"_ _5\"></span>poni\u017cej <span class=\"_ _1\"></span>2,5% <span class=\"_ _5\"></span>za <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>any <span class=\"_ _5\"></span>okres <span class=\"_ _1\"></span>sprawozdaw<span class=\"_ _1\"></span>czy. <span class=\"_ _1\"></span>Analiz<span class=\"_ _1\"></span>\u0119 </span></span>nale\u017cno\u015bci handlowych <span class=\"_ _0\"></span>w\u0119glowo<span class=\"ff4\">-</span>koksowy<span class=\"_ _1\"></span>ch <span class=\"_ _0\"></span>od p<span class=\"_ _0\"></span>ozosta\u0142ych kontrahent\u00f3w przeprowadzono na <span class=\"_ _0\"></span>podstawie wy<span class=\"_ _0\"></span>liczonego \u015bredniowa\u017conego prawdopodobie\u0144s<span class=\"_ _0\"></span>twa<span class=\"_ _1c\"> </span>niewyp\u0142acalno\u015bci <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>portfela <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>obliczon<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>czekiwan\u0105 s<span class=\"_ _0\"></span>trat\u0119 <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>tego <span class=\"_ _9\"></span>portfela <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>oparciu <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>te <span class=\"_ _0\"></span>prawdopodobie\u0144st<span class=\"_ _1\"></span>wo, <span class=\"_ _0\"></span>\u015bredni <span class=\"_ _9\"></span>ter<span class=\"_ _1\"></span>mi<span class=\"_ _0\"></span>n <span class=\"_ _9\"></span>wymagalno<span class=\"_ _1\"></span>\u015bci <span class=\"_ _0\"></span>oraz <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>oparci<span class=\"_ _1\"></span>u o <span class=\"ff5\">oczekiwan\u0105 st<span class=\"_ _1\"></span>op\u0119 odzysku. <span class=\"ff4\"> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">nale\u017cno\u015bci <span class=\"_ _8\"> </span>handlowe <span class=\"_ _8\"> </span>pozosta\u0142e <span class=\"_ _8\"> </span>\u2013<span class=\"ff4\"> <span class=\"_ _8\"> </span></span>dla <span class=\"_ _8\"> </span>nale\u017cno\u015bci <span class=\"_ _8\"> </span>handlowych <span class=\"_ _8\"> </span>pozosta\u0142ych<span class=\"ff4\"> <span class=\"_ _8\"> </span></span>(za <span class=\"_ _8\"> </span>wyj\u0105tkiem <span class=\"_ _8\"> </span>tych, <span class=\"_ _8\"> </span>kt\u00f3re  s\u0105 <span class=\"_ _8\"> </span>analizow<span class=\"_ _1\"></span>ane <span class=\"_ _8\"> </span>indywidualnie <span class=\"_ _8\"> </span>jako <span class=\"_ _8\"> </span>nieobs\u0142ugiwane),<span class=\"_ _1\"></span> </span></span>przeprowadzono analiz\u0119 portfelow\u0105 i<span class=\"_ _0\"></span><span class=\"ff4\"> </span>zast<span class=\"_ _1\"></span>osowano uproszczon\u0105 matryc\u0119 odpis\u00f3w w <span class=\"_ _0\"></span>poszczeg\u00f3lnych przedzia\u0142ach wiekowych na <span class=\"_ _0\"></span>podstawi<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>oczekiwany<span class=\"_ _1\"></span>ch s<span class=\"_ _0\"></span>trat kredytowych <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>ca<span class=\"_ _0\"></span>\u0142ym <span class=\"_ _b\"></span>okresie <span class=\"_ _9\"></span>\u017cyc<span class=\"_ _0\"></span>ia <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>ale\u017cno\u015bci <span class=\"_ _9\"></span>w <span class=\"_ _b\"> </span>oparciu <span class=\"_ _b\"></span>o <span class=\"_ _b\"> </span>wska\u017anik <span class=\"_ _b\"></span>niewype\u0142ni<span class=\"_ _1\"></span>enia <span class=\"_ _b\"></span>zobowi\u0105zania <span class=\"_ _9\"></span>ustalony <span class=\"_ _b\"> </span>na <span class=\"_ _b\"> </span>podstawie <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>anych <span class=\"_ _9\"></span>h<span class=\"_ _0\"></span>istoryczny<span class=\"_ _1\"></span>ch <span class=\"_ _b\"> </span>(za <span class=\"_ _b\"></span>okres poprzednich trzech lat).<span class=\"_ _1c\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Odpis aktualizuj\u0105<span class=\"_ _1\"></span>cy warto\u015b\u0107 \u015brod<span class=\"_ _1\"></span>k\u00f3w pieni\u0119\u017cnych i i<span class=\"_ _1\"></span>ch ekwiwalent\u00f3<span class=\"_ _1\"></span>w<span class=\"ffa\"> </span>Grupa <span class=\"_ _9\"></span>przeprowadza <span class=\"_ _9\"></span>szacunek <span class=\"_ _9\"></span>odp<span class=\"_ _0\"></span>is\u00f3w <span class=\"_ _9\"></span>aktualizuj\u0105cy<span class=\"_ _1\"></span>ch <span class=\"_ _9\"></span>wa<span class=\"_ _0\"></span>rto\u015b\u0107 <span class=\"_ _9\"></span>\u015brodk\u00f3w <span class=\"_ _b\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>ich <span class=\"_ _9\"></span>ekwiwalent\u00f3w <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _b\"></span>prawdop<span class=\"_ _1\"></span>odobie\u0144stwo <span class=\"_ _9\"></span>niewyp\u0142acalno\u015bci<span class=\"_ _1\"></span> ustalone <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>podstawie <span class=\"_ _9\"></span>zewn\u0119trznych <span class=\"_ _9\"></span>rati<span class=\"_ _1\"></span>ng\u00f3w <span class=\"_ _9\"></span>bank\u00f3w, <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>t\u00f3rych <span class=\"_ _9\"></span>utrzymy<span class=\"_ _1\"></span>wane <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _9\"></span>\u015brodki <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ieni\u0119\u017cn<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>publicz<span class=\"_ _1\"></span>nie <span class=\"_ _9\"></span>dost\u0119pnych <span class=\"_ _9\"></span>info<span class=\"_ _0\"></span><span class=\"ff4\">rmacji <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>gencji <span class=\"_ _9\"></span>rating<span class=\"_ _1\"></span>owych </span>dotycz\u0105cych <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rawdopod<span class=\"_ _1\"></span>obie\u0144stwa <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iewyp\u0142acalno\u015b<span class=\"_ _1\"></span>ci <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>licza <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>czekiwan\u0105 <span class=\"_ _0\"></span>strat\u0119 <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>arciu <span class=\"_ _9\"></span>o <span class=\"_ _0\"></span>te <span class=\"_ _9\"></span>prawdopodobie\u0144stwa, <span class=\"_ _0\"></span>horyzont <span class=\"_ _9\"></span>ekspozycji <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>ryzyko <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>redytow<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span><span class=\"ff4\"> </span>oraz w oparciu o <span class=\"ff5\">oc<span class=\"_ _1\"></span>zekiwan\u0105 stop\u0119 od<span class=\"_ _1\"></span>zysku.<span class=\"ff4\"> </span></span>Dla \u015brodk\u00f3w pie<span class=\"_ _1\"></span>ni\u0119\u017cnych i ich ekwi<span class=\"_ _1\"></span>walent\u00f3w w zwi\u0105<span class=\"_ _1\"></span>zku z niskim ryzyki<span class=\"_ _1\"></span>em kredytowym <span class=\"_ _1\"></span>przyj<span class=\"_ _0\"></span>muje si\u0119 3 mie<span class=\"_ _1\"></span>si\u0119czny horyzont e<span class=\"_ _1\"></span>kspozycji na ryzyko kr<span class=\"_ _1\"></span>edytowe.<span class=\"_ _1c\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Zobowi\u0105zanie <span class=\"_ _1\"></span>bilansow<span class=\"_ _1\"></span>e z t<span class=\"_ _1\"></span>ytu\u0142u pr<span class=\"_ _1\"></span>zysz\u0142ych <span class=\"_ _1\"></span>\u015bwiadcze\u0144 <span class=\"_ _1\"></span>pracownic<span class=\"_ _1\"></span>zych r\u00f3<span class=\"_ _1\"></span>wne j<span class=\"_ _1\"></span>est wart<span class=\"_ _1\"></span>o\u015bci bie\u017c\u0105cej <span class=\"_ _5\"></span>zobowi\u0105zania z <span class=\"_ _1\"></span>tytu\u0142u <span class=\"_ _5\"></span>o<span class=\"_ _0\"></span>kre\u015blonych \u015bwiadcze\u0144. <span class=\"_ _1\"></span>Warto\u015b\u0107 <span class=\"_ _5\"></span>bie\u017c\u0105ca zobowi\u0105za\u0144 z tytu\u0142u \u015bwiadcze\u0144 pracowniczyc<span class=\"_ _1\"></span>h zale\u017cy od szeregu czynnik\u00f3w okre\u015blanych metodami aktuarialnymi przy wykorzystaniu pewnych za\u0142o\u017ce\u0144. Wszelki<span class=\"_ _1\"></span>e zmiany tych za\u0142o\u017ce<span class=\"_ _1\"></span>\u0144 wp\u0142ywaj\u0105 na w<span class=\"_ _1\"></span>arto\u015b\u0107 ksi\u0119gow\u0105 z<span class=\"_ _1\"></span>obowi\u0105za\u0144 z<span class=\"ff4\"> </span>tytu\u0142u \u015bwiadc<span class=\"_ _1\"></span>ze\u0144 pracownic<span class=\"_ _1\"></span>zych. <span class=\"ff4\"> </span>Jednym <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>podstawowych <span class=\"_ _9\"></span>za\u0142o\u017ce<span class=\"_ _1\"></span>\u0144 <span class=\"_ _9\"></span>dla <span class=\"_ _9\"></span>ustalenia <span class=\"_ _9\"></span>wysoko\u015bci <span class=\"_ _9\"></span>zobowi\u0105zania <span class=\"_ _9\"></span>jest <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>topa <span class=\"_ _9\"></span>dyskontowa. <span class=\"_ _9\"></span>Na <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>zie\u0144 <span class=\"_ _9\"></span>ko\u0144cz\u0105cy <span class=\"_ _b\"></span>okres <span class=\"_ _9\"></span>sprawozdawczy <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>opini\u0119<span class=\"_ _1\"></span> niezale\u017cnego <span class=\"_ _0\"></span>aktuariusza p<span class=\"_ _0\"></span>rzyjmuje s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _0\"></span>odpowiedni\u0105 <span class=\"_ _0\"></span>stop\u0119 <span class=\"_ _0\"></span>dyskonta, <span class=\"_ _0\"></span>kt\u00f3ra <span class=\"_ _0\"></span>odpowiada <span class=\"_ _0\"></span>stopie <span class=\"_ _0\"></span>procentowej <span class=\"_ _0\"></span>obligacji <span class=\"_ _0\"></span>skarbowych <span class=\"_ _0\"></span>wy<span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>a\u017conych <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>walucie <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzysz\u0142ej<span class=\"_ _1\"></span> wyp\u0142aty <span class=\"_ _b\"></span>\u015bwiadcze\u0144, <span class=\"_ _9\"></span>o <span class=\"_ _b\"> </span>terminach <span class=\"_ _b\"></span>zapadalno\u015bci <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>bli\u017conych <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>termin\u00f3w <span class=\"_ _b\"> </span>regulowania <span class=\"_ _b\"></span>odno\u015bnych <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>obowi\u0105za\u0144. <span class=\"_ _9\"></span>Za\u0142o\u017cenia <span class=\"_ _b\"></span>dotycz\u0105ce <span class=\"_ _b\"></span>przysz\u0142ej <span class=\"_ _9\"></span>umieralno\u015bci <span class=\"_ _b\"> </span>oraz<span class=\"_ _1\"></span> prawdopodobie\u0144st<span class=\"_ _1\"></span>wo  przej\u015bcia  pracownika  na <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>ent\u0119  inwalidzk\u0105  oszacowane  zosta\u0142o  na <span class=\"_ _d\"> </span>pod<span class=\"_ _1\"></span>stawie  danych  statystycznych  z  polskich <span class=\"_ _d\"> </span>tabel <span class=\"_ _d\"> </span>trwa<span class=\"_ _1\"></span>nia  \u017cycia dla <span class=\"ff5\">m\u0119\u017cczyzn i dla <span class=\"_ _1\"></span>kobiet, publikowany<span class=\"_ _1\"></span>ch przez GUS, na <span class=\"_ _1\"></span>dzie\u0144 dokonywa<span class=\"_ _1\"></span>nia wyceny.<span class=\"ff4\"> </span></span>G\u0142\u00f3wne za\u0142o\u017cenia <span class=\"_ _1\"></span>aktuarialne przyj<span class=\"_ _1\"></span>\u0119te do wyceny n<span class=\"_ _1\"></span>a dzie\u0144 31 grudnia <span class=\"_ _1\"></span>2023 roku zo<span class=\"_ _1\"></span>sta\u0142y przedstawion<span class=\"_ _1\"></span>e w dalszej cz\u0119\u015b<span class=\"_ _1\"></span>ci Noty.<span class=\"_ _1c\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Stan rezerw weryfikuje si\u0119 na ka\u017cdy dzie\u0144 ko\u0144cz\u0105cy okres sprawozdawczy i aktualizuje si\u0119 w celu odzw<span class=\"_ _0\"></span>ierciedl<span class=\"_ _1\"></span>enia bie\u017c\u0105cego, n<span class=\"_ _0\"></span>ajbardziej w\u0142a\u015bciwego szacunku. Szacunki i <span class=\"ff5\">za\u0142o\u017ceni<span class=\"_ _1\"></span>a przyj\u0119te do ustal<span class=\"_ _1\"></span>enia rezerw zost<span class=\"_ _1\"></span>a\u0142y ujawnione w <span class=\"_ _1\"></span>dalszej cz\u0119\u015bc<span class=\"_ _1\"></span>i Noty.<span class=\"_ _1c\"> </span></span><div class=\"c wbc hd9 gsd22\"><div class=\"t m0 x2 h17 y34c ff3 fs4 fce sc0 ls0 ws0\">ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w8 h4 gsd23\"><div class=\"t m0 x8 h73 y9b2 ff9 fs4 fc0 sc0 ls0 ws0\">Oszacowanie o<span class=\"_ _1\"></span>dsetek od zobowi<span class=\"_ _1\"></span>\u0105za\u0144<span class=\"ffa\"> </span></div><div class=\"t m0 x8 h10 y9b3 ff5 fs4 fc0 sc0 ls0 ws0\">Naliczanie <span class=\"_ _5\"></span>odsetek <span class=\"_ _5\"></span>h<span class=\"_ _0\"></span>ipotetyczny<span class=\"_ _1\"></span>ch <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span>ynikaj\u0105cy<span class=\"_ _1\"></span>ch <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>art. <span class=\"_ _5\"></span>5 U<span class=\"_ _1\"></span>stawy <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>dnia <span class=\"_ _5\"></span>8 <span class=\"_ _1\"></span>marca<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _5\"></span><span class=\"ff5\">2013 <span class=\"_ _1\"></span>roku <span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>przeciwdzia\u0142aniu <span class=\"_ _5\"></span>nadmiernym <span class=\"_ _5\"></span>op\u00f3\u017anieniom <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>transakcjach <span class=\"_ _5\"></span>handlowych, </span></span></div><div class=\"t m0 x8 h10 y9b4 ff4 fs4 fc0 sc0 ls0 ws0\">z <span class=\"ff5\">p\u00f3\u017aniejszymi zmi<span class=\"_ _1\"></span>anami nast\u0119puje ni<span class=\"_ _1\"></span>e rzadziej, ni\u017c na k<span class=\"_ _1\"></span>oniec ka\u017cdego k<span class=\"_ _1\"></span>warta\u0142u. <span class=\"ff4\"> </span></span></div><div class=\"t m0 x8 h17 y144 ff5 fs4 fc0 sc0 ls0 ws0\">Odsetki hipotety<span class=\"_ _1\"></span>czne od zobowi\u0105z<span class=\"_ _1\"></span>a\u0144 naliczone za <span class=\"_ _1\"></span>2023 rok wyni<span class=\"_ _1\"></span>os\u0142y 48,4 mln PLN (<span class=\"_ _1\"></span>w 2022 roku: 37<span class=\"ff4\">,4 mln PLN).<span class=\"_ _1c\"> </span></span><span class=\"ff4\"><span class=\"ff2\"> </span></span></div></div>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Warto\u015b\u0107 godziwa i<span class=\"_ _1\"></span>nstrument\u00f3w fina<span class=\"_ _1\"></span>nsowych<span class=\"ffa\"> </span>Warto<span class=\"_ _1\"></span>\u015b\u0107 <span class=\"_ _5\"></span>godziw<span class=\"_ _1\"></span>\u0105 <span class=\"_ _1\"></span>instr<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>\u00f3w <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nans<span class=\"_ _1\"></span>owyc<span class=\"_ _1\"></span>h, <span class=\"_ _5\"></span>dla <span class=\"_ _1\"></span>kt\u00f3r<span class=\"_ _1\"></span>ych <span class=\"_ _5\"></span>nie <span class=\"_ _5\"></span>istnieje<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>akt<span class=\"_ _1\"></span>ywny<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ryn<span class=\"_ _1\"></span>ek <span class=\"_ _5\"></span>ustala <span class=\"_ _5\"></span>si\u0119 <span class=\"_ _5\"></span>wykorzyst<span class=\"_ _1\"></span>uj<span class=\"_ _1\"></span>\u0105c <span class=\"_ _1\"></span>odp<span class=\"_ _1\"></span>owie<span class=\"_ _1\"></span>dni<span class=\"_ _1\"></span>e t<span class=\"_ _1\"></span>ech<span class=\"_ _1\"></span>nik<span class=\"ff4\">i <span class=\"_ _5\"></span>wyceny.<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>Przy <span class=\"_ _5\"></span>doborze <span class=\"_ _5\"></span>odpowi<span class=\"_ _1\"></span>edni<span class=\"_ _1\"></span>ch </span>meto<span class=\"_ _1\"></span>d i <span class=\"_ _5\"></span>za\u0142o\u017c<span class=\"_ _1\"></span>e\u0144 <span class=\"_ _1\"></span>do <span class=\"_ _5\"></span>wyceny <span class=\"_ _5\"></span>Grupa <span class=\"_ _5\"></span>kieruj<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _5\"></span>profesj<span class=\"_ _1\"></span>onal<span class=\"_ _1\"></span>nym <span class=\"_ _5\"></span>os\u0105dem. <span class=\"_ _5\"></span>Dane <span class=\"_ _1\"></span>wej<span class=\"_ _1\"></span>\u015bciow<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>do <span class=\"_ _5\"></span>stosowa<span class=\"_ _1\"></span>nych <span class=\"_ _5\"></span>metod <span class=\"_ _5\"></span>wyceny <span class=\"_ _5\"></span>stanowi\u0105 <span class=\"_ _5\"></span>obszar <span class=\"_ _5\"></span>istot<span class=\"_ _1\"></span>nych <span class=\"_ _5\"></span>szacunk<span class=\"_ _1\"></span>\u00f3w. <span class=\"_ _5\"></span>Metody<span class=\"_ _1\"></span> ustal<span class=\"_ _1\"></span>ani<span class=\"_ _1\"></span>a war<span class=\"_ _1\"></span>to\u015b<span class=\"_ _1\"></span>ci god<span class=\"_ _1\"></span>ziwe<span class=\"_ _1\"></span>j s\u0105 <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>zedst<span class=\"_ _1\"></span>awion<span class=\"_ _1\"></span>e w N<span class=\"_ _1\"></span>oci<span class=\"_ _1\"></span>e 9.2.<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "2.3.<span class=\"ffb ls0\"> <span class=\"ff3\">POLITYKA RACHUNKOW<span class=\"_ _0\"></span>O\u015aCI ORAZ WA\u017bNE O<span class=\"_ _0\"></span>SZACOWANIA<span class=\"_ _0\"></span> I OS\u0104DY KSI\u0118GOWE<span class=\"_ _9\"></span><span class=\"ff2\"> </span></span></span>Przyj\u0119te przez Grup\u0119 zasady rachunkowo\u015bci s\u0105 sp\u00f3jne z zasadami stosowanymi w<span class=\"_ _1\"></span> poprzednim roku obrotowym, za wyj\u0105tkiem przyj\u0119ci<span class=\"_ _0\"></span><span class=\"ff1\">a nowych </span>i zmienionych standard\u00f3w opisanych w Nocie 2.5. oraz zmian zasad (polityki) rachunkowo\u015bci, kt\u00f3re zosta\u0142y przedstawione w Nocie 2.6. <span class=\"ff1\"> </span>Sporz\u0105dzenie <span class=\"_ _0\"></span>skonsolidowanego <span class=\"_ _0\"></span>sprawozdania <span class=\"_ _0\"></span>finansowego <span class=\"_ _0\"></span>zgodnie <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>MSSF <span class=\"_ _0\"></span>wymaga <span class=\"_ _0\"></span>przyj\u0119cia <span class=\"_ _0\"></span>pewnych <span class=\"_ _0\"></span>za\u0142<span class=\"_ _0\"></span>o\u017ce\u0144 <span class=\"_ _0\"></span>oraz<span class=\"_ _0\"></span><span class=\"ff1\"> </span>dokonania <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>zacunk\u00f3w i <span class=\"ff7\">os\u0105d\u00f3w, kt\u00f3re w<span class=\"_ _1\"></span>p\u0142ywaj\u0105 na przyj\u0119te zasady <span class=\"_ _1\"></span>rachunkowo\u015bci oraz wielko\u015bci wykazane <span class=\"_ _1\"></span>w<span class=\"ff1\"> </span>skonsolidowanym sprawozdaniu <span class=\"_ _1\"></span>finansowym. Za\u0142o\u017cenia </span>i <span class=\"ff7\">szacunki wynikaj\u0105 z <span class=\"_ _1\"></span>dotychczasowych <span class=\"_ _1\"></span>do\u015bwiadcze\u0144 oraz <span class=\"_ _1\"></span>innych czynnik\u00f3w, <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>tym przewidywa\u0144 odno\u015bnie <span class=\"_ _1\"></span>do<span class=\"ff1\"> </span>p<span class=\"_ _0\"></span>rzysz\u0142ych zdarze\u0144, <span class=\"_ _1\"></span>kt\u00f3re w <span class=\"_ _1\"></span>danej </span>sytuacji <span class=\"_ _9\"></span>wydaj\u0105 <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _b\"></span>zasadne. <span class=\"_ _9\"></span>Uzyskane <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>ten <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>pos\u00f3b <span class=\"_ _9\"></span>oszacowania <span class=\"_ _9\"></span>ksi\u0119gowe <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span><span class=\"ff1\"> </span>definicji <span class=\"_ _9\"></span>rzadko <span class=\"_ _9\"></span>pokrywa\u0107 <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>b\u0119d\u0105 <span class=\"_ _9\"></span>z <span class=\"_ _b\"></span>faktycznymi <span class=\"_ _9\"></span>rezultatami. Oszacowania i <span class=\"ff7\">os\u0105dy ksi\u0119gowe podlegaj\u0105 regularnej weryfikacji.<span class=\"_ _1c\"> </span></span>Istotne <span class=\"_ _0\"></span>zasady <span class=\"_ _9\"></span>rachunkowo\u015bci <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>istotn<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _0\"></span>oparte <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>os\u0105dach <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>szacunkach <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>osta\u0142y <span class=\"_ _9\"></span>przedstawione <span class=\"_ _9\"></span>jako <span class=\"_ _0\"></span>element <span class=\"_ _9\"></span>poszczeg\u00f3lnych <span class=\"_ _9\"></span>not obja\u015bniaj\u0105cych do skonsolidowanego sprawozdania finansowego.<span class=\"_ _1c\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Realizowalno\u015b\u0107 a<span class=\"_ _1\"></span>ktywa z tytu\u0142u p<span class=\"_ _1\"></span>odatku odroczone<span class=\"_ _1\"></span>go<span class=\"ffa\"> </span>Grupa ocenia na ka\u017c<span class=\"_ _1\"></span>dy dzie\u0144 ko\u0144cz\u0105cy o<span class=\"_ _1\"></span>kres sprawozdawcz<span class=\"_ _1\"></span>y realizowalno\u015b\u0107 a<span class=\"_ _1\"></span>ktywa z tytu\u0142u odrocz<span class=\"_ _1\"></span>onego podatku do<span class=\"_ _1\"></span>chodowego oraz weryfikuje nieuj\u0119te aktyw<span class=\"_ _1\"></span>a z tytu\u0142u <span class=\"ff4\">odroczonego <span class=\"_ _1\"></span>podatku dochod<span class=\"_ _1\"></span>owego. </span>W <span class=\"_ _9\"></span>oparciu <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>sporz\u0105dzone <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rogn<span class=\"_ _1\"></span>ozy <span class=\"_ _9\"></span>dla <span class=\"_ _0\"></span>sp\u00f3\u0142ek <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>Grupy <span class=\"_ _0\"></span>przewiduj\u0105ce <span class=\"_ _0\"></span>uzyskanie <span class=\"_ _9\"></span>dochod\u00f3w <span class=\"_ _0\"></span>podatkowych <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>latach <span class=\"_ _0\"></span>nast\u0119pnych <span class=\"_ _9\"></span>uznano, <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>\u017c<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ie <span class=\"_ _0\"></span>wyst\u0119puje <span class=\"_ _9\"></span>ryzyko niezrealizowania a<span class=\"_ _1\"></span>ktywa z tytu\u0142u po<span class=\"_ _1\"></span>datku odroczon<span class=\"_ _1\"></span>ego rozpoznanego w <span class=\"_ _1\"></span>niniejs<span class=\"ff4\">zym skonsolidowanym <span class=\"_ _1\"></span>sprawozdaniu fin<span class=\"_ _1\"></span>ansowym. </span>Na dzie\u0144 31 grudnia <span class=\"_ _1\"></span>2023 roku g\u0142\u00f3wn\u0105 <span class=\"_ _1\"></span>pozycj\u0105 aktywa z t<span class=\"_ _1\"></span>ytu\u0142u podatku odrocz<span class=\"_ _1\"></span>onego od straty pod<span class=\"_ _1\"></span>atkowej jest aktywo w J<span class=\"_ _1\"></span>SW KOKS <span class=\"_ _0\"></span>w wysoko\u015bci 1<span class=\"_ _1\"></span>34,2 mln PLN<span class=\"_ _1\"></span>. JSW <span class=\"_ _9\"></span>KOKS <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>projekcj\u0119 <span class=\"_ _9\"></span>d\u0142ugotermin<span class=\"_ _1\"></span>owego <span class=\"_ _9\"></span>modelu <span class=\"_ _9\"></span>fina<span class=\"ff4\">nsowego <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>lata <span class=\"_ _9\"></span>2024 <span class=\"_ _9\"></span></span>\u2013<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>2030 <span class=\"_ _9\"></span>sporz\u0105dzi\u0142a <span class=\"_ _9\"></span>anali<span class=\"_ _1\"></span>z\u0119 <span class=\"_ _9\"></span>rozliczalno\u015bci <span class=\"_ _9\"></span>straty <span class=\"_ _9\"></span>podatkowej <span class=\"_ _9\"></span>powsta\u0142ej<span class=\"_ _1\"></span> w 2023 <span class=\"ff5\">roku. <span class=\"_ _b\"></span>Z <span class=\"_ _b\"> </span>prognoz <span class=\"_ _b\"> </span>wynika, <span class=\"_ _b\"> </span>\u017ce <span class=\"_ _8\"> </span>w <span class=\"_ _b\"></span>latach <span class=\"_ _b\"></span>nast\u0119pnych <span class=\"_ _b\"></span>JSW <span class=\"_ _b\"> </span>KOKS <span class=\"_ _b\"> </span>nie <span class=\"_ _b\"> </span>os<span class=\"_ _0\"></span>i\u0105gni<span class=\"_ _1\"></span>e <span class=\"_ _b\"> </span>zysku <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>odatkowego, <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>t\u00f3ry <span class=\"_ _b\"></span>pozwoli\u0142by <span class=\"_ _b\"></span>rozliczy\u0107 <span class=\"_ _b\"></span>w <span class=\"_ _b\"> </span>ca\u0142o\u015bci  aktywa <span class=\"_ _b\"></span>z <span class=\"_ _b\"> </span>tytu\u0142u </span>odroczonego <span class=\"_ _5\"></span>podat<span class=\"ff5\">ku <span class=\"_ _5\"></span>dochodowego <span class=\"_ _5\"></span>od<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>straty <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>odatkowej, <span class=\"_ _5\"></span>w <span class=\"_ _5\"></span>zw<span class=\"_ _0\"></span>i\u0105zku <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>tym <span class=\"_ _5\"></span>zaktualizowano <span class=\"_ _5\"></span>warto\u015b\u0107 <span class=\"_ _5\"></span>aktywa <span class=\"_ _1\"></span>poprzez <span class=\"_ _5\"></span>utworzenie <span class=\"_ _5\"></span>odpisu <span class=\"_ _5\"></span>aktualizuj\u0105cego w <span class=\"_ _5\"></span>wysoko\u015bci </span>11,3 mln <span class=\"ff5\">PLN, co z<span class=\"_ _1\"></span>osta\u0142o przedstawio<span class=\"_ _1\"></span>ne w poni\u017cszych N<span class=\"_ _1\"></span>otach.<span class=\"ff4\"> </span></span>Sk\u0142adka solidarno<span class=\"_ _1\"></span>\u015bciowa<span class=\"ffa\"> </span>Z <span class=\"_ _9\"></span>uwagi <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>fakt, <span class=\"_ _0\"></span>i\u017c <span class=\"_ _9\"></span>JSW <span class=\"_ _0\"></span>eksploatuje<span class=\"ff4\"> <span class=\"_ _9\"></span></span>z\u0142o\u017ca <span class=\"_ _0\"></span>w\u0119gla <span class=\"_ _0\"></span>kamiennego <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>podstawie <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>oncesji <span class=\"_ _0\"></span>uzyskanej <span class=\"_ _0\"></span>przed <span class=\"_ _9\"></span>dniem <span class=\"_ _0\"></span>1 <span class=\"_ _9\"></span>stycznia <span class=\"_ _0\"></span>2022 <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>oku <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>raz <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>uwagi <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>to, <span class=\"_ _9\"></span>i\u017c <span class=\"_ _0\"></span>suma dochod\u00f3w podatkow<span class=\"_ _1\"></span>ych Jednostki domi<span class=\"_ _1\"></span>nuj\u0105cej osi\u0105gni\u0119t<span class=\"_ _1\"></span>ych w latach 2018 <span class=\"ff4\">- </span>2021 jest mniej<span class=\"_ _1\"></span>sza ni\u017c zero, JSW <span class=\"_ _1\"></span>dokona\u0142a wyli<span class=\"_ _1\"></span>czenia kwoty sk\u0142ad<span class=\"_ _1\"></span>ki s<span class=\"_ _0\"></span>olidarno\u015b<span class=\"_ _1\"></span>ciowej w oparciu <span class=\"_ _1\"></span>o wz\u00f3r <span class=\"_ _1\"></span>okre\u015blony w <span class=\"_ _1\"></span>art. <span class=\"_ _1\"></span>29c ust. <span class=\"_ _1\"></span>1 pkt 2 <span class=\"_ _1\"></span>Ustawy, <span class=\"_ _1\"></span>przyjmuj\u0105c <span class=\"_ _1\"></span>jako podstaw<span class=\"_ _1\"></span>\u0119 do w<span class=\"_ _1\"></span>yliczenia <span class=\"_ _1\"></span>sk\u0142adki doch\u00f3d <span class=\"_ _1\"></span>podatkowy<span class=\"_ _1\"></span> os<span class=\"_ _0\"></span>i\u0105gni\u0119ty w <span class=\"_ _1\"></span>roku po<span class=\"_ _1\"></span>datkowym 20<span class=\"_ _1\"></span>22 z <span class=\"ff5\">innych \u017ar\u00f3de\u0142 przychod\u00f3w ni<span class=\"_ _1\"></span>\u017c z zysk\u00f3w kapita\u0142owych w rozumi<span class=\"_ _1\"></span>eniu art. 7 ust. 1<span class=\"ff4\">-<span class=\"ls5\">3 </span></span>ustawy z dnia 15 lutego 1992 roku o podatku dochod<span class=\"_ _1\"></span>owym od os\u00f3b prawnych.<span class=\"_ _1\"></span> </span>Kwota <span class=\"_ _8\"> </span>sk\u0142adki <span class=\"_ _8\"> </span>solidarno\u015bci<span class=\"_ _1\"></span>owej <span class=\"_ _8\"> </span>zaraportowanej <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>S<span class=\"_ _0\"></span>prawozdani<span class=\"_ _1\"></span>u <span class=\"_ _8\"> </span>dotycz\u0105cym <span class=\"_ _8\"> </span>sk\u0142adki <span class=\"_ _8\"> </span>solidarn<span class=\"_ _1\"></span>o\u015bciowej <span class=\"_ _8\"> </span>(\u201eSprawozdanie\u201d) <span class=\"_ _b\"> </span>z  dnia <span class=\"_ _b\"> </span>1<span class=\"_ _0\"></span>7 <span class=\"_ _8\"> </span>p<span class=\"_ _0\"></span>a\u017adziernika <span class=\"_ _8\"> </span>2023 <span class=\"_ _8\"> </span>roku, wynosz\u0105ca <span class=\"_ _b\"> </span>1<span class=\"ff4\"> 609,6 mln </span>PLN <span class=\"_ _b\"> </span>zos<span class=\"_ _0\"></span>ta\u0142a <span class=\"_ _b\"> </span>uiszczona <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>ustawowym <span class=\"_ _b\"> </span>terminie <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>dn<span class=\"_ _0\"></span>iu <span class=\"_ _b\"> </span>17 <span class=\"_ _8\"> </span>listopada <span class=\"_ _b\"> </span>2023 <span class=\"_ _8\"> </span>roku. <span class=\"_ _b\"> </span>Obci\u0105\u017cenie <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span>ynikaj\u0105ce <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>przepis\u00f3w <span class=\"_ _b\"> </span>tej <span class=\"_ _8\"> </span>Ustawy <span class=\"_ _b\"> </span>jest jednorazowe, tj.  <span class=\"_ _0\"></span><span class=\"ff5\">Ustawa <span class=\"_ _0\"></span>nie <span class=\"_ _0\"></span>nak\u0142ada <span class=\"_ _0\"></span>obowi\u0105zku <span class=\"_ _0\"></span>odprowadzania takiej <span class=\"_ _0\"></span>sk\u0142adki <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>latach <span class=\"_ _0\"></span>kolejnych.</span> <span class=\"_ _0\"></span>Z<span class=\"_ _0\"></span> uwagi <span class=\"ls10\">na</span> <span class=\"ff5\">z\u0142o\u017con\u0105 po <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>ko\u0144cz\u0105cym <span class=\"_ _0\"></span>okres s<span class=\"_ _0\"></span>prawo</span>zdawczy<span class=\"_ _1\"></span> tj.<span class=\"ls0\"> <span class=\"ff5\">w <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>10 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tycznia 2024 <span class=\"_ _0\"></span>roku, <span class=\"_ _0\"></span>korekt\u0119 <span class=\"_ _0\"></span>deklaracji <span class=\"_ _0\"></span>CIT</span>-<span class=\"ff5\">8 <span class=\"_ _9\"></span>za 2022 <span class=\"_ _0\"></span>rok, <span class=\"_ _0\"></span>JSW <span class=\"_ _0\"></span>zgodnie <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>Ustaw\u0105 <span class=\"_ _0\"></span>z\u0142o\u017cy\u0142a <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>12 <span class=\"_ _0\"></span>stycznia 2024<span class=\"_ _0\"></span></span> <span class=\"ff5\">roku <span class=\"_ _0\"></span>korekt\u0119 <span class=\"_ _0\"></span>Sprawozdania o<span class=\"_ _0\"></span>raz </span></span>przekaza\u0142a na rach<span class=\"_ _1\"></span>unek Funduszu W<span class=\"_ _1\"></span>yp\u0142aty R\u00f3\u017cnicy C<span class=\"_ _1\"></span>eny kwot\u0119 kor<span class=\"_ _1\"></span>ekty sk\u0142adki solidar<span class=\"_ _1\"></span>no\u015bciowej w wysoko\u015bci 0,4 mln PL<span class=\"_ _1\"></span>N (wraz z nale\u017cnymi <span class=\"_ _1\"></span>odsetkami).<span class=\"_ _1c\"> </span>Sk\u0142adka <span class=\"_ _b\"></span>solidarno\u015bciow<span class=\"_ _1\"></span>a <span class=\"_ _b\"> </span>przekazana <span class=\"_ _b\"></span>przez <span class=\"_ _b\"> </span>JSW <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>r<span class=\"_ _1\"></span>achunek <span class=\"_ _b\"></span>Funduszu <span class=\"_ _b\"></span>Wyp\u0142aty<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>R\u00f3\u017cnicy <span class=\"_ _b\"> </span>Ceny <span class=\"_ _b\"> </span>wskazany <span class=\"_ _b\"> </span>przez <span class=\"_ _b\"> </span>zarz\u0105dc\u0119 <span class=\"_ _b\"> </span>rozlicze\u0144 <span class=\"_ _b\"></span>stan<span class=\"_ _0\"></span><span class=\"ff4\">owi <span class=\"_ _8\"> </span>dla <span class=\"_ _b\"></span>JSW <span class=\"_ _b\"></span>koszt<span class=\"_ _1\"></span> </span>uzyskania przyc<span class=\"_ _1\"></span>hodu w rozumieniu <span class=\"_ _1\"></span>ustawy z dnia 1<span class=\"_ _1\"></span>5 lutego <span class=\"ff5\">1992 roku o podatk<span class=\"_ _1\"></span>u dochodowym o<span class=\"_ _1\"></span>d os\u00f3b prawnych.<span class=\"_ _1c\"> </span></span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Po <span class=\"_ _9\"></span>dokonaniu <span class=\"_ _0\"></span>ana<span class=\"_ _0\"></span>lizy <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzepis\u00f3w <span class=\"_ _9\"></span>pr<span class=\"_ _1\"></span>awnych, <span class=\"_ _9\"></span>bior\u0105c <span class=\"_ _9\"></span>pod <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>wag\u0119 <span class=\"_ _9\"></span>fakt, <span class=\"_ _0\"></span>\u017ce <span class=\"_ _9\"></span>podstaw\u0105 <span class=\"_ _9\"></span>wyliczenia <span class=\"_ _9\"></span>sk\u0142ad<span class=\"_ _1\"></span>ki <span class=\"_ _9\"></span>solidarno\u015bciowej <span class=\"_ _0\"></span>jest <span class=\"_ _9\"></span>doch\u00f3d <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>oda<span class=\"_ _0\"></span>tkowy <span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>i\u0105gni<span class=\"_ _1\"></span>\u0119ty <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>roku<span class=\"_ _1\"></span> podatkowym <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>oraz <span class=\"_ _1\"></span>dat\u0119 <span class=\"_ _5\"></span>we<span class=\"_ _0\"></span>j\u015bcia <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>\u017cycie <span class=\"_ _5\"></span>Us<span class=\"_ _0\"></span>tawy <span class=\"_ _1\"></span>noweliz<span class=\"_ _1\"></span>uj\u0105cej pr<span class=\"_ _1\"></span>zypadaj\u0105c\u0105 <span class=\"_ _5\"></span>na<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wrzesie\u0144 <span class=\"_ _1\"></span>2023 <span class=\"_ _5\"></span>roku, Grupa <span class=\"_ _5\"></span>u<span class=\"_ _0\"></span>j\u0119\u0142a <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>niniejs<span class=\"_ _1\"></span>zym <span class=\"_ _1\"></span>skonsolidowanym <span class=\"_ _5\"></span>sprawozdani<span class=\"_ _0\"></span><span class=\"ff4 ls10\">u </span>finansowym <span class=\"_ _0\"></span>sk\u0142adk\u0119 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>olidarno\u015bcio<span class=\"_ _1\"></span>w\u0105, <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>pods<span class=\"_ _0\"></span>tawie <span class=\"_ _0\"></span>dokonanego <span class=\"_ _0\"></span>os\u0105du <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>opar<span class=\"_ _1\"></span>ciu <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>defini<span class=\"_ _1\"></span>cj\u0119 <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>odatku <span class=\"_ _0\"></span>dochodowego <span class=\"_ _0\"></span>zgodnie <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>MSR <span class=\"_ _9\"></span>12.<span class=\"ff4\">8<span class=\"_ _0\"></span>0 <span class=\"_ _9\"></span>(</span>b), <span class=\"_ _0\"></span>jako <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>bci\u0105\u017ceni<span class=\"_ _1\"></span>e podatkowe <span class=\"_ _9\"></span>wyniku <span class=\"_ _9\"></span>bie\u017c\u0105cego <span class=\"_ _b\"></span>roku <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>zaprezentowa\u0142a <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>ozycji <span class=\"_ _9\"></span>\u201ePodatek <span class=\"_ _9\"></span>dochodowy\u201d <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>skonsolidowanym <span class=\"_ _9\"></span>sprawozdaniu <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>wyniku <span class=\"_ _b\"></span>f<span class=\"_ _0\"></span><span class=\"ff4\">inansowego <span class=\"_ _b\"></span>i <span class=\"_ _9\"></span>innych </span>ca\u0142kowitych docho<span class=\"_ _1\"></span>d\u00f3w.<span class=\"_ _1c\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Szacunki i wyliczenia, <span class=\"_ _1\"></span>kt\u00f3re maj\u0105 w<span class=\"_ _1\"></span>p\u0142yw na wycen\u0119 zo<span class=\"_ _1\"></span>bowi\u0105za\u0144 z tytu\u0142<span class=\"_ _1\"></span>u leasingu oraz <span class=\"_ _1\"></span>aktyw\u00f3w z<span class=\"ff4\"> </span>tytu\u0142u prawa do u\u017cytkow<span class=\"_ _1\"></span>ania:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">ustalenie okr<span class=\"_ _1\"></span>esu obowi\u0105zywania u<span class=\"_ _1\"></span>m\u00f3w (w tym dl<span class=\"_ _1\"></span>a um\u00f3w z nieokre\u015bl<span class=\"_ _1\"></span>onym terminem lub z mo\u017cliw<span class=\"_ _1\"></span>o\u015bci\u0105 przed\u0142u\u017cenia)<span class=\"ff4\"> </span></span></span>Ustalaj\u0105c <span class=\"_ _9\"></span>okres <span class=\"_ _9\"></span>leasingu <span class=\"_ _9\"></span>Grupa <span class=\"_ _9\"></span>uwzgl\u0119<span class=\"_ _1\"></span>dnia <span class=\"_ _9\"></span>wszystkie <span class=\"_ _9\"></span>istotne <span class=\"_ _9\"></span>fakty <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>okoliczno\u015bci <span class=\"_ _9\"></span>tworz\u0105<span class=\"_ _1\"></span>ce <span class=\"_ _9\"></span>zach\u0119t\u0119 <span class=\"_ _9\"></span>ekonomiczn\u0105 <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>skorzyst<span class=\"_ _1\"></span>ania<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>z <span class=\"_ _9\"></span>opcji <span class=\"_ _9\"></span>przed\u0142u\u017cenia <span class=\"_ _9\"></span>umo<span class=\"_ _1\"></span>wy lub <span class=\"ff5\">nieskorzystania <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>opcji <span class=\"_ _9\"></span>zako\u0144czenia <span class=\"_ _9\"></span>umowy. <span class=\"_ _9\"></span>Okresy <span class=\"_ _9\"></span>obj\u0119te<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>opcj\u0105 <span class=\"_ _b\"></span>przed\u0142<span class=\"_ _1\"></span>u\u017cania <span class=\"_ _9\"></span>um\u00f3w <span class=\"_ _9\"></span>lub <span class=\"_ _b\"></span>okresem <span class=\"_ _9\"></span>wypowiedz<span class=\"_ _1\"></span>enia <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _9\"></span>uwzgl\u0119dnione <span class=\"_ _9\"></span>przy <span class=\"_ _9\"></span>ustalaniu <span class=\"_ _9\"></span>ok<span class=\"_ _0\"></span>res<span class=\"_ _1\"></span>u </span>leasingu, <span class=\"_ _5\"></span>je\u017ce<span class=\"_ _0\"></span>li <span class=\"_ _5\"></span>istnieje r<span class=\"_ _1\"></span>acjonalna <span class=\"_ _5\"></span>pewno\u015b\u0107, <span class=\"_ _1\"></span>\u017ce <span class=\"_ _1\"></span>umowa <span class=\"_ _5\"></span>zostanie <span class=\"_ _1\"></span>przed\u0142u\u017con<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>lub <span class=\"_ _1\"></span>nie <span class=\"_ _5\"></span>zostanie <span class=\"_ _1\"></span>wypowiedzi<span class=\"_ _1\"></span>ana. <span class=\"_ _1\"></span>Ocena <span class=\"_ _5\"></span>okresu le<span class=\"_ _1\"></span>as<span class=\"_ _0\"></span><span class=\"ff4\">ingu <span class=\"_ _1\"></span>jest <span class=\"_ _5\"></span>przeprowadzana <span class=\"_ _1\"></span>na <span class=\"ff5\">dzie<span class=\"_ _1\"></span>\u0144 </span></span>rozpocz<span class=\"ff5\">\u0119cia  lea<span class=\"_ _1\"></span>singu.  Ponowna  o<span class=\"_ _1\"></span>cena  jest  do<span class=\"_ _1\"></span>konywana  w  pr<span class=\"_ _1\"></span>zypadku  wyst\u0105pie<span class=\"_ _1\"></span>nia  znacz\u0105cego  z<span class=\"_ _1\"></span>darzenia  lub <span class=\"_ _8\"> </span>znacz\u0105cej  zmiany  w  o<span class=\"_ _1\"></span>koliczno\u015bcia<span class=\"_ _0\"></span>ch,  kt\u00f3r<span class=\"_ _1\"></span>e </span>leasingobiorca kontrol<span class=\"_ _1\"></span>uje, wp\u0142ywaj\u0105<span class=\"_ _1\"></span>cych na t\u0119 ocen<span class=\"_ _1\"></span>\u0119.<span class=\"ff4\"> </span>W przypadku um\u00f3w n<span class=\"_ _1\"></span>a czas nieokre\u015blon<span class=\"_ _1\"></span>y, szacuje si\u0119 najbardzi<span class=\"_ _1\"></span>ej prawdopodobny okres u\u017cytkowa<span class=\"_ _1\"></span>nia prawa do <span class=\"_ _1\"></span>u\u017cytkowania aktywa, b\u0105<span class=\"_ _1\"></span>d\u017a te\u017c przyjmuje si\u0119 <span class=\"_ _1\"></span>okres<span class=\"_ _1\"></span> \u017cywotno\u015bci danego Z<span class=\"_ _1\"></span>ak\u0142adu, w zale<span class=\"_ _1\"></span>\u017cno\u015bci od tego <span class=\"_ _1\"></span>co lepiej odzwier<span class=\"_ _1\"></span>ciedla okres przez ja<span class=\"_ _1\"></span>ki jest rozs\u0105dnie <span class=\"_ _1\"></span>pewne, \u017ce Grupa ni<span class=\"_ _1\"></span>e s<span class=\"_ _0\"></span><span class=\"ff4\">korzysta z praw<span class=\"_ _1\"></span>a wypowiedzenia.  </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">ustalenie st<span class=\"ff5\">opy <span class=\"_ _1\"></span>procentowej stosowa<span class=\"_ _1\"></span>nej do dyskont<span class=\"_ _1\"></span>owania przysz\u0142y<span class=\"_ _1\"></span>ch przep\u0142yw\u00f3w pie<span class=\"_ _1\"></span>ni\u0119\u017cnych<span class=\"ff4\"> </span></span></span></span>Dla <span class=\"_ _9\"></span>potrzeb <span class=\"_ _0\"></span>wyceny <span class=\"_ _9\"></span>zo<span class=\"_ _1\"></span>bowi\u0105zania <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _9\"></span>leasi<span class=\"_ _1\"></span>ngu <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>praw <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>u\u017cytko<span class=\"_ _1\"></span>wania <span class=\"_ _0\"></span>sk\u0142adnika <span class=\"_ _9\"></span>aktyw\u00f3w, <span class=\"_ _0\"></span>Grupa <span class=\"_ _9\"></span>oszacow<span class=\"_ _1\"></span>a\u0142a <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>ra\u0144cowe <span class=\"_ _0\"></span>stopy <span class=\"_ _9\"></span>pr<span class=\"_ _0\"></span><span class=\"ff4\">ocentowe <span class=\"_ _9\"></span>oprocento<span class=\"_ _1\"></span>wani<span class=\"_ _1\"></span>a </span>d\u0142ugu, <span class=\"_ _0\"></span>stosowane <span class=\"_ _0\"></span>przy <span class=\"_ _9\"></span>dy<span class=\"_ _1\"></span>skontowaniu <span class=\"_ _0\"></span>przysz\u0142ych <span class=\"_ _0\"></span>przep\u0142yw\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych. <span class=\"_ _0\"></span>Dla <span class=\"_ _9\"></span>ustaleni<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>ra\u0144cow<span class=\"_ _1\"></span>ej <span class=\"_ _0\"></span>stopy <span class=\"_ _9\"></span>procent<span class=\"_ _1\"></span>owej <span class=\"_ _0\"></span>d\u0142ugu <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupa <span class=\"_ _0\"></span>przyj\u0119\u0142a, <span class=\"_ _0\"></span>\u017ce <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>topa <span class=\"_ _0\"></span>dyskonta powinna <span class=\"_ _9\"></span>odzwierciedla\u0107 <span class=\"_ _0\"></span>koszt <span class=\"_ _b\"></span>finans<span class=\"_ _1\"></span>owania, <span class=\"_ _9\"></span>jakie <span class=\"_ _9\"></span>by\u0142oby <span class=\"_ _9\"></span>zaci\u0105gni\u0119te<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>zakup <span class=\"_ _9\"></span>aktywa <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>zbli\u017conej <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>przedmi<span class=\"_ _1\"></span>o<span class=\"_ _9\"></span><span class=\"ff4\">tu <span class=\"_ _9\"></span>podl</span>eg<span class=\"_ _1\"></span>aj\u0105cego <span class=\"_ _9\"></span>leasingowi.<span class=\"_ _1\"></span> W <span class=\"ff5\">celu oszacowania wysoko\u015bci stopy dyskonta Grupa wzi\u0119\u0142a pod uwag\u0119 nas<span class=\"_ _0\"></span>t\u0119puj\u0105ce parametr<span class=\"_ _1\"></span>y umowy: rodzaj, d\u0142ugo\u015b\u0107 <span class=\"_ _0\"></span>trwania, walut\u0119<span class=\"_ _0\"></span><span class=\"ff4\"> </span>oraz potencjaln\u0105 ma<span class=\"_ _0\"></span>r\u017c\u0119,<span class=\"_ _1\"></span> </span>jak\u0105 musia\u0142aby zap\u0142a<span class=\"_ _1\"></span>ci\u0107 na<span class=\"ff4\"> rzecz instytucji<span class=\"_ _1\"></span> finansowych w <span class=\"_ _1\"></span>celu uzyskania fin<span class=\"_ _1\"></span>ansowania. </span>Grupa w 2023 roku i <span class=\"_ _1\"></span>w 2022 roku z<span class=\"_ _1\"></span>astosowa\u0142a kra\u0144<span class=\"_ _1\"></span>cowe stopy procent<span class=\"_ _1\"></span>owe w wysoko\u015bci od <span class=\"_ _1\"></span>3,18% do 11,<span class=\"_ _1\"></span>22%.<span class=\"_ _1c\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Utrata warto\u015bci<span class=\"ffa\"> </span>Grupa <span class=\"_ _9\"></span>ocenia <span class=\"_ _b\"></span>na <span class=\"_ _9\"></span>ka\u017cdy <span class=\"_ _9\"></span>dz<span class=\"_ _0\"></span>ie\u0144 <span class=\"_ _9\"></span>ko\u0144cz\u0105cy <span class=\"_ _9\"></span>okres <span class=\"_ _b\"></span>sprawozdawc<span class=\"_ _1\"></span>zy <span class=\"_ _9\"></span>czy <span class=\"_ _b\"></span>zaistnia\u0142y <span class=\"_ _9\"></span>obiektywne <span class=\"_ _9\"></span>przes\u0142anki <span class=\"_ _9\"></span>mog\u0105ce <span class=\"_ _b\"></span>wskazyw<span class=\"_ _1\"></span>a\u0107 <span class=\"_ _9\"></span>na <span class=\"_ _b\"> </span>utrat\u0119 <span class=\"_ _9\"></span>wart<span class=\"_ _9\"></span>o\u015bci <span class=\"_ _9\"></span>danego <span class=\"_ _b\"></span>sk\u0142adnika<span class=\"_ _1\"></span> rzeczowych <span class=\"_ _b\"> </span>aktyw\u00f3w <span class=\"_ _b\"> </span>trwa\u0142ych. <span class=\"_ _b\"> </span>Testy <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>utrat\u0119 <span class=\"_ _b\"> </span>wa<span class=\"_ _0\"></span>rto\u015bci <span class=\"_ _b\"></span>rzeczowych <span class=\"_ _b\"></span>aktyw\u00f3w <span class=\"_ _b\"></span>trwa\u0142ych <span class=\"_ _b\"> </span>s\u0105 <span class=\"_ _b\"> </span>przeprowadzane <span class=\"_ _b\"> </span>zgodnie <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>zasadami <span class=\"_ _b\"></span>rachunkowo<span class=\"_ _1\"></span>\u015bci <span class=\"_ _b\"> </span>okre\u015blonymi w Nocie 7.4.<span class=\"_ _1c\"> </span>Okresy u\u017cytkowa<span class=\"_ _1\"></span>nia rzeczowych <span class=\"_ _1\"></span>aktyw\u00f3w trwa\u0142<span class=\"_ _1\"></span>ych<span class=\"ff4\"> </span>Grupa  okre<span class=\"_ _1\"></span>\u015bla  szaco<span class=\"_ _1\"></span>wane <span class=\"_ _8\"> </span>okresy  u\u017cytk<span class=\"_ _1\"></span>owania, <span class=\"_ _8\"> </span>a  poprzez <span class=\"_ _8\"> </span>to  stawki <span class=\"_ _8\"> </span>amortyzacj<span class=\"_ _1\"></span>i  dla <span class=\"_ _8\"> </span>poszczeg\u00f3lnych  rzeczowych <span class=\"_ _8\"> </span>aktyw\u00f3w  t<span class=\"_ _1\"></span>rwa\u0142ych. <span class=\"_ _8\"> </span>Szacunek  ten <span class=\"_ _8\"> </span>opiera si\u0119<span class=\"ff4\"> <span class=\"ls10\">na</span> </span>oczekiwanym <span class=\"_ _b\"></span>okresie <span class=\"_ _b\"> </span>ekonomicznej <span class=\"_ _b\"> </span>u\u017cyteczno\u015bci <span class=\"_ _b\"> </span>tych <span class=\"_ _8\"> </span>aktyw\u00f3w. <span class=\"_ _b\"></span>Poprawno\u015b\u0107 <span class=\"_ _b\"></span>stosowanych <span class=\"_ _b\"></span>okres\u00f3w <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>tawek <span class=\"_ _b\"></span>amortyzacyjnych <span class=\"_ _b\"></span>oraz <span class=\"_ _b\"> </span>wart<span class=\"_ _0\"></span>o\u015b\u0107 <span class=\"_ _8\"> </span>ko\u0144cowa<span class=\"_ _1\"></span> rzeczowych <span class=\"_ _8\"> </span>aktyw\u00f3w  trw<span class=\"_ _1\"></span>a\u0142ych <span class=\"_ _8\"> </span>podlegaj\u0105 <span class=\"_ _8\"> </span>corocznej  weryfik<span class=\"_ _1\"></span>acji  <span class=\"ff4\">raz w  ro<span class=\"_ _1\"></span>ku  w <span class=\"ls4\">IV</span> <span class=\"ff5\">kwartale, <span class=\"_ _8\"> </span>w  c<span class=\"_ _1\"></span>elu  do<span class=\"_ _1\"></span>konania  od<span class=\"_ _1\"></span>powiednich <span class=\"_ _8\"> </span>korekt  odpis<span class=\"_ _1\"></span>\u00f3w  am<span class=\"_ _1\"></span>ortyzacyjnyc<span class=\"_ _1\"></span>h </span></span>pocz\u0105wszy <span class=\"_ _8\"> </span>od<span class=\"ff4\"> </span>nast\u0119pnego <span class=\"_ _8\"> </span>roku <span class=\"_ _8\"> </span>obroto<span class=\"_ _1\"></span>wego. <span class=\"_ _8\"> </span>Weryfikacja <span class=\"_ _8\"> </span>stawek <span class=\"_ _8\"> </span>amortyz<span class=\"_ _1\"></span>acyjnych <span class=\"_ _8\"> </span>rzeczowych <span class=\"_ _8\"> </span>aktyw\u00f3w <span class=\"_ _8\"> </span>trwa\u0142y<span class=\"_ _1\"></span>ch <span class=\"_ _8\"> </span>przeprowadzona <span class=\"_ _8\"> </span>w<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"ls4\">IV</span> kwartale <span class=\"_ _8\"> </span>2022 <span class=\"_ _8\"> </span>roku </span>spowodowa\u0142a <span class=\"_ _9\"></span>spade<span class=\"_ _1\"></span>k <span class=\"_ _9\"></span>amortyz<span class=\"ff4\">acji <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>2023 </span>roku <span class=\"_ _9\"></span>wzgl\u0119dem <span class=\"_ _9\"></span>rok<span class=\"_ _1\"></span>u <span class=\"_ _9\"></span>poprzedniego <span class=\"_ _9\"></span>o<span class=\"ff4\"> 11,5 mln PLN.<span class=\"ff1\"> <span class=\"_ _9\"></span></span>Natomi<span class=\"_ _1\"></span>ast <span class=\"_ _9\"></span>weryfikacja <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tawek <span class=\"_ _9\"></span>amort<span class=\"_ _1\"></span>yzacyjnych <span class=\"_ _9\"></span>przeprow<span class=\"_ _1\"></span>adzona<span class=\"_ _1\"></span> </span>w <span class=\"ls4\">IV</span> kwartale 2023 rok<span class=\"_ _1\"></span>u spowoduje sp<span class=\"_ _1\"></span>adek amortyzacji w kolej<span class=\"_ _1\"></span>nym roku o 84,8 ml<span class=\"_ _1\"></span>n PLN.  Spos\u00f3b rozlicz<span class=\"_ _1\"></span>ania (amortyzacji)<span class=\"_ _1\"></span> wyrobisk ruch<span class=\"_ _1\"></span>owych i zbrojenia \u015bcian<span class=\"ffa\"> </span>Wyrobiska <span class=\"_ _b\"> </span>ruchowe <span class=\"_ _b\"> </span>s\u0105<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>rozliczane <span class=\"_ _b\"> </span>proporcjonalnie <span class=\"_ _b\"> </span>do<span class=\"_ _0\"></span><span class=\"ff4\"> </span>wielko\u015bci <span class=\"_ _b\"> </span>wydobycia <span class=\"_ _b\"> </span>w\u0119gla <span class=\"_ _8\"> </span>z<span class=\"ff4\"> </span>poszczeg\u00f3lnych <span class=\"_ _b\"> </span>rejon\u00f3w <span class=\"_ _b\"> </span>\u015bcianowych. <span class=\"_ _b\"> </span>D\u0142ugo\u015b\u0107 <span class=\"_ _8\"> </span>okresu <span class=\"_ _b\"> </span>rozliczania <span class=\"_ _b\"></span>danego<span class=\"_ _1\"></span> wyrobiska rucho<span class=\"_ _1\"></span>wego jest uzale\u017cni<span class=\"_ _1\"></span>ona od<span class=\"ff4\"> </span>szacunku ilo\u015bci w\u0119<span class=\"_ _1\"></span>gla znajduj\u0105ceg<span class=\"_ _1\"></span>o si\u0119 w<span class=\"ff4\"> danym p</span>ok\u0142adzie <span class=\"_ _1\"></span>udost\u0119pnionym <span class=\"_ _1\"></span>w ramach wyrobi<span class=\"_ _1\"></span>ska ruchowego.<span class=\"ff4\"> </span>Nak\u0142ady <span class=\"_ _b\"> </span>na<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>zbrojenie <span class=\"_ _8\"> </span>\u015bci<span class=\"_ _1\"></span>an <span class=\"_ _8\"> </span>s\u0105 <span class=\"_ _b\"> </span>rozliczane <span class=\"_ _b\"> </span>proporcjonalnie <span class=\"_ _b\"> </span>do<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>ilo\u015bci <span class=\"_ _8\"> </span>wydobytych <span class=\"_ _b\"> </span>ton <span class=\"_ _8\"> </span>w\u0119<span class=\"_ _1\"></span>gla <span class=\"_ _8\"> </span>ze <span class=\"_ _b\"> </span>zbrojonej <span class=\"_ _b\"> </span>\u015bciany. <span class=\"_ _8\"> </span>D\u0142ugo\u015b\u0107 <span class=\"_ _b\"></span>okresu <span class=\"_ _b\"> </span>r<span class=\"_ _9\"></span>ozliczania <span class=\"_ _b\"> </span>jest <span class=\"_ _8\"> </span>uzale\u017cnion<span class=\"_ _1\"></span>a od<span class=\"ls0\"> <span class=\"ff5\">oszacow<span class=\"_ _1\"></span>anych zasob\u00f3w <span class=\"_ _1\"></span>w\u0119gla znajduj\u0105cy<span class=\"_ _1\"></span>ch si\u0119 w zbrojonej \u015bcianie.<span class=\"_ _1c\"> </span></span></span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Utrata <span class=\"ff9\">warto\u015bci</span> Grupa ocenia <span class=\"_ _1\"></span>na ka\u017cdy <span class=\"_ _1\"></span>dzie\u0144 k<span class=\"_ _1\"></span>o\u0144cz\u0105cy okr<span class=\"_ _1\"></span>es sprawozdawc<span class=\"_ _1\"></span>zy czy zai<span class=\"_ _1\"></span>stnia\u0142y obie<span class=\"_ _1\"></span>ktywne przes\u0142anki <span class=\"_ _1\"></span>mog\u0105ce <span class=\"_ _1\"></span>wskazywa\u0107 <span class=\"_ _1\"></span>na utrat\u0119 <span class=\"_ _1\"></span>warto<span class=\"_ _0\"></span>\u015bci pow<span class=\"_ _1\"></span>y\u017cszych sk\u0142<span class=\"_ _1\"></span>adnik\u00f3w warto\u015bci  niem<span class=\"_ _1\"></span>aterialnych. <span class=\"_ _8\"> </span>Testy  na <span class=\"_ _8\"> </span>utrat\u0119  warto<span class=\"_ _1\"></span>\u015bci  dla  w<span class=\"_ _1\"></span>arto\u015bci  ni<span class=\"_ _1\"></span>ematerialnych<span class=\"_ _1\"></span>  s\u0105  pr<span class=\"_ _1\"></span>zeprowadzane  zgodnie  z <span class=\"_ _8\"> </span>zasadami  ra<span class=\"_ _1\"></span>chunkowo\u015bci <span class=\"_ _8\"> </span>przedstawionymi w Nocie 7.4.<span class=\"_ _1c\"> </span>Okresy u\u017cytkowa<span class=\"_ _1\"></span>nia warto\u015bci niem<span class=\"_ _1\"></span>aterialnych<span class=\"ffa\"> </span>Grupa <span class=\"_ _f\"> </span>okre\u015bla <span class=\"_ _f\"> </span>szacowan<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>okresy <span class=\"_ _f\"> </span>u\u017cytkowania, <span class=\"_ _d\"> </span>a <span class=\"_ _f\"> </span>p<span class=\"_ _0\"></span>oprzez <span class=\"_ _f\"> </span>to <span class=\"_ _f\"> </span>stawki <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span>mortyzacji <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>la <span class=\"_ _f\"> </span>poszczeg<span class=\"_ _1\"></span>\u00f3lnych <span class=\"_ _f\"> </span>warto\u015bci <span class=\"_ _f\"> </span>niemateri<span class=\"_ _1\"></span>alnych. <span class=\"_ _f\"> </span>Szac<span class=\"_ _0\"></span><span class=\"ff4\">unek <span class=\"_ _f\"> </span>ten <span class=\"_ _f\"> </span>opiera </span>si\u0119<span class=\"ff4\"> <span class=\"ls10\">na</span> </span>oczekiwanym <span class=\"_ _b\"></span>okresie <span class=\"_ _b\"> </span>ekonomicznej <span class=\"_ _b\"> </span>u\u017cyteczno\u015bci <span class=\"_ _b\"> </span>tych <span class=\"_ _8\"> </span>aktyw\u00f3w. <span class=\"_ _b\"></span>Poprawno\u015b\u0107 <span class=\"_ _b\"></span>stosowanych <span class=\"_ _b\"></span>okres\u00f3w <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>tawek <span class=\"_ _b\"></span>amortyza<span class=\"_ _0\"></span>cyjnych <span class=\"_ _b\"> </span>oraz <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span>arto\u015b\u0107 <span class=\"_ _b\"></span>ko\u0144cowa warto\u015bci <span class=\"_ _0\"></span>niematerialnych <span class=\"_ _0\"></span>podlegaj\u0105 <span class=\"_ _0\"></span>corocznej <span class=\"_ _0\"></span>weryfikacji raz<span class=\"_ _0\"></span><span class=\"ff4\"> w <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>w <span class=\"ls4\">IV</span> </span>kwartale,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>celu <span class=\"_ _0\"></span>dokonania <span class=\"_ _0\"></span>odpowiednic<span class=\"_ _1\"></span>h <span class=\"_ _0\"></span>korekt <span class=\"_ _9\"></span>odpis\u00f3w amortyzacyjnych <span class=\"_ _0\"></span>pocz\u0105wszy od<span class=\"ls0\"> <span class=\"ff5\">nast\u0119pne<span class=\"_ _1\"></span>go <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>obrot<span class=\"_ _1\"></span>owego. <span class=\"_ _0\"></span><span class=\"ff4\">Przeprowadzona <span class=\"_ _0\"></span>w <span class=\"ls4\">IV</span> kwartale <span class=\"_ _0\"></span>2022 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>wer</span>yfikacj<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tawek a<span class=\"_ _0\"></span>mortyzacyjn<span class=\"_ _1\"></span>ych <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>niematerialnych <span class=\"_ _0\"></span>spowodowa\u0142a <span class=\"_ _0\"></span>spadek </span></span>amortyzacji w<span class=\"_ _0\"></span> 2023 roku o<span class=\"_ _0\"></span> 0,7 mln <span class=\"ff5\">PLN wzgl\u0119dem <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>poprzedniego.</span> <span class=\"_ _0\"></span>Natomiast <span class=\"_ _0\"></span>weryfikacja <span class=\"_ _0\"></span>stawek <span class=\"_ _0\"></span>amortyzacyjnyc<span class=\"_ _1\"></span>h <span class=\"_ _0\"></span>przeprowadzona w<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>IV <span class=\"_ _0\"></span>kwartale <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>roku nie spowoduje zmi<span class=\"_ _1\"></span>an amortyzacji w <span class=\"_ _1\"></span>kolejnym roku.<span class=\"_ _1c\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Utrata warto\u015bci<span class=\"ffa\"> </span>Grupa <span class=\"_ _0\"></span>ocenia <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ka\u017cdy <span class=\"_ _9\"></span>dzie<span class=\"_ _1\"></span>\u0144 <span class=\"_ _0\"></span>ko\u0144cz\u0105cy <span class=\"_ _0\"></span>okres <span class=\"_ _9\"></span>sprawozdawc<span class=\"_ _1\"></span>zy <span class=\"_ _0\"></span>czy <span class=\"_ _9\"></span>zaistnia\u0142<span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>obiektywne <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzes\u0142anki <span class=\"_ _0\"></span>mog\u0105ce <span class=\"_ _9\"></span>wskazywa\u0107 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>utrat\u0119 <span class=\"_ _9\"></span>warto\u015bci sk<span class=\"_ _0\"></span>\u0142adnik\u00f3<span class=\"_ _1\"></span>w <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ktyw\u00f3w<span class=\"_ _1\"></span> z <span class=\"ff5\">tytu\u0142u prawa do u<span class=\"_ _1\"></span>\u017cytkowania. Testy <span class=\"_ _1\"></span>na utrat\u0119 w<span class=\"_ _1\"></span>arto\u015bci s\u0105 przeprowad<span class=\"_ _1\"></span>zane zgodnie z za<span class=\"_ _1\"></span>sadami rachunkow<span class=\"_ _1\"></span>o\u015bci przedstawio<span class=\"_ _1\"></span>nymi w No<span class=\"ff4\">c<span class=\"_ _0\"></span>ie 7.4.<span class=\"_ _1c\"> </span></span></span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Grupa oceniaj\u0105c na ka\u017cdy dzie\u0144 ko\u0144cz\u0105cy okres s<span class=\"_ _0\"></span>prawozdaw<span class=\"_ _1\"></span>czy istnienie przes\u0142anek mog\u0105cych wskazywa\u0107 na utrat\u0119 warto\u015bci danego<span class=\"_ _9\"></span><span class=\"ff4\"> </span>sk\u0142adnika <span class=\"ff4\">niefinanso<span class=\"_ _1\"></span>wych </span>aktyw\u00f3w trwa\u0142yc<span class=\"_ _1\"></span>h weryfikuje czynni<span class=\"_ _1\"></span>ki zewn\u0119trzne, jak i w<span class=\"_ _1\"></span>ewn\u0119trzne.<span class=\"ff4\"> </span>Oszacowanie wart<span class=\"_ _1\"></span>o\u015bci odzyskiwaln<span class=\"_ _1\"></span>ej o\u015brodk\u00f3w wypra<span class=\"_ _1\"></span>cowuj\u0105cych prze<span class=\"_ _1\"></span>p\u0142ywy pieni\u0119\u017cne <span class=\"_ _1\"></span>opiera si\u0119 na szere<span class=\"_ _1\"></span>gu za\u0142o\u017ce\u0144, o czym <span class=\"_ _1\"></span>mowa w dalszej cz\u0119\u015bci Noty.<span class=\"ff4\"> </span>Grupa kalkuluj\u0105c <span class=\"_ _1\"></span>wysoko\u015b\u0107 <span class=\"_ _1\"></span>ujmowanego <span class=\"_ _1\"></span>odpisu z tytu\u0142u <span class=\"_ _1\"></span>utraty warto<span class=\"_ _1\"></span>\u015bci, w syt<span class=\"_ _1\"></span>uacji gdy <span class=\"_ _1\"></span>zdyskontowane <span class=\"_ _1\"></span>przep\u0142ywy g<span class=\"_ _1\"></span>enerowane przez <span class=\"_ _1\"></span>dany CGU<span class=\"_ _1\"></span> przyjmuj\u0105 w<span class=\"_ _1\"></span>arto\u015b\u0107 ujemn\u0105, <span class=\"_ _0\"></span>uwzgl\u0119dnia <span class=\"_ _0\"></span>specyficzne <span class=\"_ _0\"></span>uwarunkowani<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>dotycz\u0105ce <span class=\"_ _0\"></span>g\u00f3rnictwa <span class=\"_ _0\"></span>w\u0119gla <span class=\"_ _9\"></span>ka<span class=\"_ _1\"></span>miennego <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>Polsce <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>raz <span class=\"_ _0\"></span>dotychczasow\u0105 his<span class=\"_ _0\"></span>tori\u0119 <span class=\"_ _0\"></span>likwid<span class=\"_ _0\"></span><span class=\"ff4\">acji <span class=\"_ _0\"></span>z</span>ak\u0142ad\u00f3w <span class=\"_ _0\"></span>g\u00f3rniczych, tj.<span class=\"ls0\"> <span class=\"ff5\">prowadzenie tej <span class=\"_ _0\"></span>likwidacji <span class=\"_ _0\"></span>nie p<span class=\"_ _0\"></span>rzez p<span class=\"_ _0\"></span>rzed<span class=\"_ _1\"></span>si\u0119biorstwa prowadz\u0105ce <span class=\"_ _0\"></span>wydobycie, a <span class=\"_ _0\"></span>przez <span class=\"_ _0\"></span>powo\u0142an\u0105 do <span class=\"_ _0\"></span>tego <span class=\"_ _0\"></span>sp\u00f3\u0142k\u0119 celow\u0105 <span class=\"_ _0\"></span>(Sp\u00f3\u0142k\u0119 <span class=\"_ _0\"></span>Re<span class=\"_ _0\"></span>strukturyzacji Kopal\u0144 <span class=\"_ _0\"></span>S.A. <span class=\"_ _0\"></span><span class=\"ff4\">- </span></span></span>\u201eSRK\u201d), <span class=\"_ _b\"> </span>przyjmuj\u0105c, <span class=\"_ _b\"></span>i\u017c <span class=\"_ _b\"> </span>w <span class=\"_ _b\"> </span>takiej <span class=\"_ _b\"> </span>sytuacji <span class=\"_ _b\"> </span>warto\u015b\u0107 <span class=\"_ _b\"> </span>odzyskiwalna <span class=\"_ _b\"></span>danego <span class=\"_ _b\"> </span>CGU <span class=\"_ _b\"> </span>wynos<span class=\"_ _0\"></span>i <span class=\"_ _b\"> </span>ze<span class=\"_ _0\"></span>ro. <span class=\"_ _b\"></span>Przyj\u0119cie <span class=\"_ _b\"></span>warto\u015bci <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>ero <span class=\"_ _b\"> </span>jako <span class=\"_ _b\"></span>dolnej <span class=\"_ _b\"> </span>granicy <span class=\"_ _b\"></span>warto\u015bci <span class=\"_ _b\"> </span>odzyskiwalnej w <span class=\"ff5\">kalkulacji warto\u015b<span class=\"_ _1\"></span>ci godziwej wynika z za\u0142o\u017cenia, <span class=\"_ _1\"></span>\u017ce ka\u017cdy hipotetyczny naby<span class=\"_ _1\"></span>wca na rynku ma prawo do takiego s<span class=\"_ _1\"></span>amego wsparcia, <span class=\"ff4\">jak JSW w zakresie likwidacji </span></span>nierentownych k<span class=\"_ _1\"></span>opal\u0144.<span class=\"_ _1c\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Grupa <span class=\"_ _9\"></span>prezentuje <span class=\"_ _0\"></span>przep\u0142ywy <span class=\"_ _9\"></span>netto <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>inwestycji <span class=\"_ _0\"></span>FIZ<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>przep\u0142ywach <span class=\"_ _0\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>dzia\u0142alno\u015bci <span class=\"_ _9\"></span>inwe<span class=\"_ _1\"></span>stycyjnej. <span class=\"_ _9\"></span>Wp\u0142ywy <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>wydatki <span class=\"_ _9\"></span>z <span class=\"_ _8\"> </span>tyt<span class=\"_ _1\"></span>u\u0142u <span class=\"_ _9\"></span>transakcji <span class=\"_ _9\"></span>Sell <span class=\"_ _0\"></span>Buy <span class=\"_ _9\"></span>Back (\u201eSBB\u201d) <span class=\"_ _b\"> </span>Grupa <span class=\"_ _b\"> </span>ujmuje <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>dzia\u0142alno\u015bci <span class=\"_ _b\"></span>inwest<span class=\"_ _1\"></span>ycyjnej <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>uw<span class=\"_ _1\"></span>agi <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>fakt, <span class=\"_ _b\"></span>i\u017c <span class=\"_ _b\"> </span>transakcje <span class=\"_ _b\"></span>te <span class=\"_ _b\"></span>powi\u0105zane <span class=\"_ _b\"> </span>s\u0105 <span class=\"_ _8\"> </span>z <span class=\"_ _8\"> </span>dzia\u0142al<span class=\"_ _1\"></span>no\u015bci\u0105 <span class=\"_ _b\"> </span>inwestycyjn\u0105 <span class=\"_ _b\"></span>Funduszu. <span class=\"_ _b\"></span>\u015arodki <span class=\"_ _b\"></span>pieni\u0119\u017cne pozyskane przez FI<span class=\"_ _1\"></span>Z (w tym <span class=\"_ _1\"></span>z <span class=\"ff5\">transakcji SBB) ni<span class=\"_ _1\"></span>e mog\u0105 by\u0107 <span class=\"_ _1\"></span>wykorzystane n<span class=\"_ _1\"></span>a finansowanie bi<span class=\"_ _1\"></span>e\u017c\u0105cej dzia\u0142al<span class=\"_ _1\"></span>no\u015bci Grupy, lec<span class=\"_ _1\"></span>z wy\u0142\u0105cznie <span class=\"_ _1\"></span>na nabycie pr<span class=\"_ _1\"></span>zez Fundus<span class=\"ff4 lsa\">z </span></span>aktyw\u00f3w  fin<span class=\"_ _1\"></span>ansowych <span class=\"_ _8\"> </span>w  celu <span class=\"_ _8\"> </span>maksymalizacji <span class=\"_ _8\"> </span>zysk<span class=\"_ _0\"></span>u  z <span class=\"_ _8\"> </span>tych  inwe<span class=\"_ _1\"></span>stycji.  Grup<span class=\"_ _1\"></span>a  prezent<span class=\"_ _1\"></span>uje  przep\u0142y<span class=\"_ _1\"></span>wy  pie<span class=\"_ _1\"></span>ni\u0119\u017cne  doty<span class=\"_ _1\"></span>cz\u0105ce <span class=\"_ _8\"> </span>aktyw\u00f3w  i <span class=\"_ _8\"> </span>zobowi\u0105za\u0144  Fundu<span class=\"_ _1\"></span>szu w <span class=\"ff5\">warto\u015bciach netto <span class=\"_ _0\"></span>dla k<span class=\"_ _0\"></span>a\u017cdej kategorii (tj. <span class=\"_ _0\"></span>rozliczenie <span class=\"_ _0\"></span>transakcji SBB, <span class=\"_ _0\"></span>nabycie/zbycie d\u0142u\u017cnych p<span class=\"_ _0\"></span>apier\u00f3w warto\u015bciowych i <span class=\"_ _0\"></span>list<span class=\"_ _0\"></span>\u00f3w <span class=\"_ _0\"></span>zastawnych FIZ, <span class=\"_ _0\"></span>nabycie/zbyc</span>ie pozosta\u0142ych <span class=\"_ _b\"> </span>aktyw\u00f3w <span class=\"_ _8\"> </span>i <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>obowi\u0105za\u0144 <span class=\"_ _b\"> </span>FIZ <span class=\"_ _8\"> </span>oraz <span class=\"_ _b\"> </span>wp\u0142aty/wycofanie <span class=\"_ _8\"> </span>\u015brod<span class=\"_ _1\"></span>k\u00f3w <span class=\"_ _8\"> </span>do<span class=\"ff4\"> </span>Funduszu) <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>uwagi <span class=\"_ _8\"> </span>na <span class=\"_ _b\"> </span>du\u017c\u0105 <span class=\"_ _8\"> </span>ilo\u015b\u0107 <span class=\"_ _b\"> </span>pow<span class=\"_ _0\"></span>tarzaj\u0105<span class=\"_ _1\"></span>cych <span class=\"_ _8\"> </span>si\u0119 <span class=\"_ _b\"> </span>transakcji <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>ci\u0105gu <span class=\"_ _8\"> </span>okresu sprawozdawczego. U<span class=\"_ _1\"></span>zgodnienie pr<span class=\"_ _1\"></span>zep\u0142yw\u00f3w z<span class=\"ff4\"> </span>inwestycji FIZ <span class=\"_ _1\"></span>zosta\u0142o zapreze<span class=\"_ _1\"></span>ntowane w dalszej <span class=\"_ _1\"></span>cz\u0119\u015bci Noty.<span class=\"ff4\"> </span>Gru<span class=\"ff5\">pa <span class=\"_ _5\"></span>dokonuje <span class=\"_ _5\"></span>szacunku <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>arametr\u00f3w <span class=\"_ _5\"></span>okre\u015blaj\u0105cych <span class=\"_ _5\"></span>dostateczn\u0105 <span class=\"_ _5\"></span>cz\u0119stotliwo\u015b<span class=\"_ _1\"></span>\u0107 <span class=\"_ _5\"></span>transakcji <span class=\"_ _5\"></span>i <span class=\"_ _1\"></span>wolumen <span class=\"_ _5\"></span>obrotu <span class=\"_ _5\"></span>na<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>aktywnym <span class=\"_ _5\"></span>rynku <span class=\"_ _5\"></span>w <span class=\"_ _1\"></span>odnie<span class=\"_ _0\"></span>sieniu <span class=\"_ _5\"></span>do <span class=\"_ _1\"></span>d\u0142u\u017cnyc<span class=\"_ _1\"></span>h <span class=\"_ _5\"></span>papie<span class=\"_ _0\"></span>r\u00f3w </span>warto\u015bciowych <span class=\"_ _1\"></span>w portf<span class=\"_ _1\"></span>elu a<span class=\"_ _1\"></span>ktyw\u00f3w FI<span class=\"_ _1\"></span>Z, uz<span class=\"_ _1\"></span>asadniaj\u0105c\u0105 i<span class=\"_ _1\"></span>ch warto<span class=\"_ _1\"></span>\u015b\u0107 god<span class=\"_ _1\"></span>ziw\u0105. Do<span class=\"_ _1\"></span>konana w <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>roku <span class=\"_ _1\"></span>zmiana tego szac<span class=\"_ _1\"></span>unku w<span class=\"_ _1\"></span>p\u0142yn\u0119\u0142a na <span class=\"_ _1\"></span>ustalenie <span class=\"_ _1\"></span>poziomu <span class=\"_ _1\"></span>warto\u015bci<span class=\"_ _1\"></span> godziwej i spowod<span class=\"_ _1\"></span>owa\u0142a przeniesie<span class=\"_ _1\"></span>nie d\u0142u\u017cnych papier<span class=\"_ _1\"></span>\u00f3w warto\u015bciowy<span class=\"_ _1\"></span>ch z Poziomu <span class=\"_ _1\"></span>1 do Poziomu 2 hi<span class=\"_ _1\"></span>erarchii warto\u015bci <span class=\"_ _1\"></span>godziwej (N<span class=\"ff4\">o<span class=\"_ _0\"></span>ta 9.2.).<span class=\"_ _1c\"> </span></span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Odpis aktualizuj\u0105<span class=\"_ _1\"></span>cy warto\u015b\u0107 zapas\u00f3<span class=\"_ _1\"></span>w<span class=\"ffa\"> </span>Grupa dokonuje <span class=\"ff5\">odpi<span class=\"_ _1\"></span>s\u00f3w aktualizuj\u0105c<span class=\"_ _1\"></span>ych warto\u015b\u0107 zapas\u00f3<span class=\"_ _1\"></span>w wyrob\u00f3w gotow<span class=\"_ _1\"></span>ych na skut<span class=\"_ _1\"></span>ek ich wyceny wed\u0142ug c<span class=\"_ _1\"></span>eny sprzeda\u017cy netto <span class=\"_ _1\"></span>ni\u017cszej od kosztu w<span class=\"ff4\">ytworzenia. </span></span>Przy <span class=\"_ _9\"></span>czym <span class=\"_ _9\"></span>za <span class=\"_ _9\"></span>koszt <span class=\"_ _b\"></span>wytworzeni<span class=\"_ _1\"></span>a <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>kon<span class=\"_ _0\"></span>iec <span class=\"_ _9\"></span>ka\u017cdego <span class=\"_ _9\"></span>okresu <span class=\"_ _9\"></span>sprawozdaw<span class=\"_ _1\"></span>czego <span class=\"_ _9\"></span>przyjmuje <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>\u015bredni <span class=\"_ _9\"></span>koszt <span class=\"_ _9\"></span>wytworzenia <span class=\"_ _9\"></span>od<span class=\"_ _9\"></span><span class=\"ff4\"> </span>pocz\u0105<span class=\"ff4\">t<span class=\"_ _1\"></span>ku <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>do<span class=\"_ _0\"></span> <span class=\"ff5\">danego <span class=\"_ _9\"></span>miesi\u0105c<span class=\"_ _1\"></span>a </span></span>sprawozdawczego. Z<span class=\"_ _1\"></span>a cen\u0119 sprzed<span class=\"_ _1\"></span>a\u017cy netto przyjm<span class=\"_ _1\"></span>uje si\u0119 warto\u015b\u0107 wyli<span class=\"_ _1\"></span>czon\u0105 wed\u0142ug c<span class=\"_ _1\"></span>en rynkowych mo\u017cli<span class=\"_ _1\"></span>wych do osi\u0105<span class=\"_ _1\"></span>gni\u0119cia.<span class=\"_ _0\"></span><span class=\"ff4\"> </span>Cena <span class=\"_ _b\"></span>referencyjna <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _b\"> </span>koksowego <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span>yliczana <span class=\"_ _9\"></span>jest <span class=\"_ _b\"> </span>w <span class=\"_ _b\"> </span>ka\u017cdym <span class=\"_ _b\"> </span>miesi\u0105cu <span class=\"_ _b\"></span>jako <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>rocz\u0105ca <span class=\"_ _9\"></span>\u015brednia <span class=\"_ _b\"> </span>notowa\u0144 <span class=\"_ _b\"></span>w\u0119gli <span class=\"_ _b\"></span>PLV <span class=\"_ _b\"></span>(<span class=\"_ _0\"></span><span class=\"ff4\">publikowanych <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>rzez <span class=\"_ _9\"></span>P<span class=\"_ _0\"></span>latts) <span class=\"_ _9\"></span>z <span class=\"_ _b\"> </span>ostatnich </span>3 <span class=\"ff5\">miesi\u0119cy <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>zastosowaniem <span class=\"_ _9\"></span>relacji <span class=\"_ _0\"></span>w\u0119gli <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>la <span class=\"_ _9\"></span>posz<span class=\"_ _1\"></span>czeg\u00f3lnych <span class=\"_ _0\"></span>kopa<span class=\"_ _0\"></span>l\u0144 <span class=\"_ _0\"></span>do <span class=\"_ _9\"></span>powy\u017cszej <span class=\"_ _0\"></span>ceny <span class=\"_ _9\"></span>referencyjnej, <span class=\"_ _0\"></span>zgodnych <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>pr<span class=\"_ _1\"></span>zyj\u0119tymi <span class=\"_ _0\"></span>cenam<span class=\"_ _0\"></span><span class=\"ff4\">i <span class=\"_ _9\"></span>w kontrakcie <span class=\"_ _9\"></span>ha<span class=\"_ _1\"></span>ndlowym </span></span>z <span class=\"ff5\">najwi\u0119kszym odbi<span class=\"_ _1\"></span>orc\u0105. <span class=\"ff4\"> </span></span>Dla w\u0119gla do cel\u00f3w e<span class=\"_ _1\"></span>nergetycznych z<span class=\"_ _1\"></span>astosowano najni\u017csz\u0105 <span class=\"_ _1\"></span>cen\u0119, po kt\u00f3rej b<span class=\"_ _1\"></span>\u0119d\u0105 realizowane w<span class=\"_ _1\"></span>ysy\u0142ki w sprze<span class=\"_ _1\"></span>da\u017cy do energet<span class=\"_ _1\"></span>yki zawodowej.<span class=\"ff4\"> </span>Odpisy <span class=\"_ _1\"></span>aktualizuj\u0105ce <span class=\"_ _1\"></span>warto<span class=\"_ _1\"></span>\u015b\u0107 <span class=\"_ _1\"></span>zapas\u00f3w <span class=\"_ _1\"></span>wyrob\u00f3w <span class=\"_ _1\"></span>gotow<span class=\"_ _1\"></span>ych, <span class=\"_ _1\"></span>zar\u00f3wno <span class=\"_ _1\"></span>utworzenie <span class=\"_ _5\"></span>jak<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>i<span class=\"ff4\"> </span>odwr\u00f3cenie <span class=\"_ _1\"></span>odpisu, <span class=\"_ _5\"></span>u<span class=\"_ _0\"></span>jmuje <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _1\"></span>jako <span class=\"_ _1\"></span>koszt <span class=\"_ _5\"></span>okresu, w<span class=\"ff4\"> </span>kt\u00f3rym <span class=\"_ _5\"></span>o<span class=\"_ _0\"></span>dpis <span class=\"_ _1\"></span>mia\u0142 <span class=\"_ _1\"></span>miejsce.<span class=\"_ _1\"></span> Odp<span class=\"ff5\">is\u00f3w aktuali<span class=\"_ _1\"></span>zuj\u0105cych warto\u015b\u0107 z<span class=\"_ _1\"></span>apas\u00f3w materia\u0142\u00f3w d<span class=\"_ _1\"></span>okonuje si\u0119<span class=\"ff4\"> nie </span>rzadziej ni\u017c<span class=\"_ _1\"></span> na koniec ka\u017cd<span class=\"_ _1\"></span>ego kwarta\u0142u i ujmuje <span class=\"_ _1\"></span>si\u0119 jako koszt okre<span class=\"_ _1\"></span>su.<span class=\"_ _1c\"> </span></span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Odpis aktualizuj\u0105<span class=\"_ _1\"></span>cy warto\u015b\u0107 nale<span class=\"_ _1\"></span>\u017cno\u015bci <span class=\"ffa\"> </span>Na <span class=\"_ _5\"></span>k<span class=\"_ _0\"></span>a\u017cdy <span class=\"_ _5\"></span>dzie\u0144 <span class=\"_ _1\"></span>ko\u0144cz\u0105c<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>okres <span class=\"_ _5\"></span>sprawozdawczy, <span class=\"_ _5\"></span>Grupa <span class=\"_ _5\"></span>dokonuje <span class=\"_ _1\"></span>oszacowa<span class=\"_ _1\"></span>nia <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>aktualizacji <span class=\"_ _5\"></span>oczekiwanej <span class=\"_ _1\"></span>straty <span class=\"_ _5\"></span>kredytowej <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>tytu\u0142u<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _5\"></span><span class=\"ff5\">sk\u0142adnik\u00f3w <span class=\"_ _1\"></span>aktyw\u00f3w <span class=\"_ _5\"></span>finansowyc<span class=\"_ _1\"></span>h </span></span>wycenianych <span class=\"_ _1\"></span>wed\u0142ug <span class=\"_ _1\"></span>zamorty<span class=\"_ _1\"></span>zowanego <span class=\"_ _1\"></span>kosztu. <span class=\"_ _1\"></span>Najistot<span class=\"_ _1\"></span>niejsz\u0105 pozycj\u0105 <span class=\"_ _5\"></span>aktyw\u00f3w finansow<span class=\"_ _1\"></span>ych w <span class=\"_ _5\"></span>skonsolidowanym <span class=\"_ _1\"></span>sprawozda<span class=\"_ _1\"></span>niu fina<span class=\"_ _1\"></span>nsowym <span class=\"_ _1\"></span>Grupy, <span class=\"_ _1\"></span>kt\u00f3ra <span class=\"_ _1\"></span>podlega<span class=\"_ _1\"></span> kalkulacji oczeki<span class=\"_ _1\"></span>wanych strat kredyt<span class=\"_ _1\"></span>owych s\u0105 nale\u017c<span class=\"_ _1\"></span>no\u015bci handlowe.<span class=\"ff4\"> </span>W <span class=\"_ _d\"> </span>odniesieni<span class=\"_ _1\"></span>u <span class=\"_ _d\"> </span>do <span class=\"_ _d\"> </span>nal<span class=\"_ _1\"></span>e\u017cno\u015bci  h<span class=\"_ _0\"></span>andlowych,  kt\u00f3re <span class=\"_ _d\"> </span>nie <span class=\"_ _d\"> </span>zawieraj<span class=\"_ _1\"></span>\u0105 <span class=\"_ _d\"> </span>istotnego  elementu <span class=\"_ _d\"> </span>finansowa<span class=\"_ _1\"></span>nia, <span class=\"_ _d\"> </span>zast<span class=\"_ _1\"></span>os<span class=\"_ _0\"></span>owano <span class=\"_ _d\"> </span>upros<span class=\"_ _1\"></span>zczone <span class=\"_ _d\"> </span>podej<span class=\"_ _1\"></span>\u015bcie <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>wy<span class=\"_ _1\"></span>cen\u0119 <span class=\"_ _d\"> </span>odpisu aktualizuj\u0105cego na <span class=\"_ _0\"></span>bazie <span class=\"_ _0\"></span>oczekiwanych strat <span class=\"_ _0\"></span>kredytowych za <span class=\"_ _0\"></span>ca\u0142y <span class=\"_ _0\"></span>okres <span class=\"_ _0\"></span>\u017cycia <span class=\"_ _0\"></span>instrumentu. <span class=\"_ _0\"></span>Grupa zaklasyfikowa\u0142a na<span class=\"_ _0\"></span>le\u017cno\u015bci<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>han<span class=\"_ _0\"></span><span class=\"ff4\">dlowe <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>Stopnia <span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>klasyfikacji </span>aktyw\u00f3w finan<span class=\"_ _1\"></span>sowych pod k\u0105te<span class=\"_ _1\"></span>m ich utrat<span class=\"_ _1\"></span>y warto\u015bci prz<span class=\"_ _1\"></span>ewidzianej przez M<span class=\"_ _1\"></span>SSF 9, z<span class=\"_ _1\"></span>a wyj\u0105tkiem nale<span class=\"_ _1\"></span>\u017cno\u015bci, dla kt<span class=\"_ _1\"></span>\u00f3rych stwier<span class=\"_ _1\"></span>dzono utrat\u0119 <span class=\"_ _1\"></span>warto\u015bci \u2013<span class=\"ff4\"> </span>te nale\u017cno\u015bci<span class=\"_ _1\"></span> zaliczono do Stopnia 3 ww.<span class=\"_ _0\"></span> <span class=\"ff5\">klasyfika<span class=\"_ _1\"></span>cji. Grupa <span class=\"_ _0\"></span>za moment utraty <span class=\"_ _0\"></span>warto\u015bci uznaje moment przekazania nale\u017cno\u015bci do windykacji, <span class=\"_ _0\"></span>jednak nie p\u00f3\u017aniej ni\u017c <span class=\"_ _0\"></span>w 90<span class=\"_ _9\"></span><span class=\"ff4\"> dniu </span></span>przeterminowani<span class=\"_ _1\"></span>a. Dla <span class=\"_ _0\"></span>ustalenia <span class=\"_ _0\"></span>odpis\u00f3w a<span class=\"_ _0\"></span>ktualizuj\u0105cy<span class=\"_ _1\"></span>ch <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>utraty <span class=\"_ _0\"></span>warto\u015bci, <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>wyodr\u0119bni\u0142a n<span class=\"_ _0\"></span>ast\u0119puj\u0105ce <span class=\"_ _9\"></span><span class=\"ff9\">gr<span class=\"_ _1\"></span>upy <span class=\"_ _0\"></span>nale\u017cno\u015bci h<span class=\"_ _0\"></span>andlowych<span class=\"ff4\"> <span class=\"_ _0\"></span><span class=\"ff5\">ustalone n<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>bazie <span class=\"_ _0\"></span>podobie\u0144stwa </span></span></span>charakterystyki r<span class=\"_ _1\"></span>yzyka kredytowego:<span class=\"_ _1\"></span> \u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">nale\u017cno\u015bci <span class=\"_ _b\"></span>handlowe <span class=\"_ _b\"></span>w\u0119glowo<span class=\"ff4\">-</span>koksowe <span class=\"_ _9\"></span>o<span class=\"_ _0\"></span>d <span class=\"_ _b\"> </span>g\u0142\u00f3wnych <span class=\"_ _b\"> </span>kontrahent\u00f3w, <span class=\"_ _b\"> </span>tj. <span class=\"_ _b\"> </span>k<span class=\"_ _0\"></span>ontrahent<span class=\"_ _1\"></span>\u00f3w <span class=\"_ _b\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>udziale <span class=\"_ _b\"></span>w <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rzychoda<span class=\"_ _1\"></span>ch <span class=\"_ _b\"> </span>ze <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>przeda\u017cy <span class=\"_ _b\"></span>powy\u017cej <span class=\"_ _b\"></span>2,5% <span class=\"_ _b\"> </span>za<span class=\"_ _0\"></span><span class=\"ff4\"> dany <span class=\"_ _b\"> </span>okres </span></span></span>sprawozdawczy. <span class=\"_ _b\"> </span>A<span class=\"ff5\">na<span class=\"_ _0\"></span>liz\u0119 <span class=\"_ _8\"> </span>nale<span class=\"_ _1\"></span>\u017cno\u015bci <span class=\"_ _8\"> </span>han<span class=\"_ _1\"></span>dlowych <span class=\"_ _8\"> </span>w\u0119glowo<span class=\"ff4\">-</span>koksow<span class=\"_ _1\"></span>ych <span class=\"_ _8\"> </span>od <span class=\"_ _8\"> </span>g\u0142\u00f3wny<span class=\"_ _1\"></span>ch <span class=\"_ _8\"> </span>kontrahent\u00f3w <span class=\"_ _b\"> </span>przeprowadzono <span class=\"_ _8\"> </span>indyw<span class=\"_ _1\"></span>idualnie <span class=\"_ _8\"> </span>dla <span class=\"_ _8\"> </span>ka<span class=\"_ _1\"></span>\u017cdego <span class=\"_ _8\"> </span>kontrahent<span class=\"_ _1\"></span>a </span>w oparciu <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"ff5\">prawdopodobi<span class=\"_ _1\"></span>e\u0144stwo <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iewyp\u0142acalno<span class=\"_ _1\"></span>\u015bci <span class=\"_ _9\"></span>ustalone <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>podstawie <span class=\"_ _9\"></span>ze<span class=\"_ _1\"></span>wn\u0119trznych <span class=\"_ _9\"></span>rating\u00f3<span class=\"_ _1\"></span>w <span class=\"_ _9\"></span>oraz <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>publicznie <span class=\"_ _9\"></span>dost\u0119pne <span class=\"_ _0\"></span>informacje <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span><span class=\"ff4\">gencji <span class=\"_ _0\"></span>ratingowych </span></span>dotycz\u0105ce <span class=\"_ _0\"></span>prawdopodobie\u0144stw<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iewy<span class=\"_ _1\"></span>p\u0142acalno\u015bci <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>liczono <span class=\"_ _0\"></span>oczekiwan\u0105 <span class=\"_ _0\"></span>strat\u0119 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>oparc<span class=\"_ _0\"></span>iu <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>prawdopodobie\u0144st<span class=\"_ _1\"></span>wa, <span class=\"_ _0\"></span>\u015bredni <span class=\"_ _0\"></span>termin <span class=\"_ _b\"></span>wymagalno\u015bci dla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>portfela nale\u017cno\u015bci oraz w <span class=\"_ _1\"></span>oparciu o oczeki<span class=\"_ _1\"></span>wan\u0105 stop\u0119 odz<span class=\"_ _1\"></span>ysku. <span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">nale\u017cno\u015bci <span class=\"_ _5\"></span>handlowe <span class=\"_ _5\"></span>w\u0119glowo<span class=\"ff4\">-<span class=\"lsa\">kok</span></span>sowe <span class=\"_ _1\"></span>od <span class=\"_ _5\"></span>pozosta\u0142ych <span class=\"_ _5\"></span>kontrahent\u00f3w <span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>udziale <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rzycho<span class=\"_ _1\"></span>dach <span class=\"_ _5\"></span>ze <span class=\"_ _1\"></span>sprzeda\u017cy <span class=\"_ _5\"></span>poni\u017cej <span class=\"_ _1\"></span>2,5% <span class=\"_ _5\"></span>za <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>any <span class=\"_ _5\"></span>okres <span class=\"_ _1\"></span>sprawozdaw<span class=\"_ _1\"></span>czy. <span class=\"_ _1\"></span>Analiz<span class=\"_ _1\"></span>\u0119 </span></span>nale\u017cno\u015bci handlowych <span class=\"_ _0\"></span>w\u0119glowo<span class=\"ff4\">-</span>koksowy<span class=\"_ _1\"></span>ch <span class=\"_ _0\"></span>od p<span class=\"_ _0\"></span>ozosta\u0142ych kontrahent\u00f3w przeprowadzono na <span class=\"_ _0\"></span>podstawie wy<span class=\"_ _0\"></span>liczonego \u015bredniowa\u017conego prawdopodobie\u0144s<span class=\"_ _0\"></span>twa<span class=\"_ _1c\"> </span>niewyp\u0142acalno\u015bci <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>portfela <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>obliczon<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>czekiwan\u0105 s<span class=\"_ _0\"></span>trat\u0119 <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>tego <span class=\"_ _9\"></span>portfela <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>oparciu <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>te <span class=\"_ _0\"></span>prawdopodobie\u0144st<span class=\"_ _1\"></span>wo, <span class=\"_ _0\"></span>\u015bredni <span class=\"_ _9\"></span>ter<span class=\"_ _1\"></span>mi<span class=\"_ _0\"></span>n <span class=\"_ _9\"></span>wymagalno<span class=\"_ _1\"></span>\u015bci <span class=\"_ _0\"></span>oraz <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>oparci<span class=\"_ _1\"></span>u o <span class=\"ff5\">oczekiwan\u0105 st<span class=\"_ _1\"></span>op\u0119 odzysku. <span class=\"ff4\"> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">nale\u017cno\u015bci <span class=\"_ _8\"> </span>handlowe <span class=\"_ _8\"> </span>pozosta\u0142e <span class=\"_ _8\"> </span>\u2013<span class=\"ff4\"> <span class=\"_ _8\"> </span></span>dla <span class=\"_ _8\"> </span>nale\u017cno\u015bci <span class=\"_ _8\"> </span>handlowych <span class=\"_ _8\"> </span>pozosta\u0142ych<span class=\"ff4\"> <span class=\"_ _8\"> </span></span>(za <span class=\"_ _8\"> </span>wyj\u0105tkiem <span class=\"_ _8\"> </span>tych, <span class=\"_ _8\"> </span>kt\u00f3re  s\u0105 <span class=\"_ _8\"> </span>analizow<span class=\"_ _1\"></span>ane <span class=\"_ _8\"> </span>indywidualnie <span class=\"_ _8\"> </span>jako <span class=\"_ _8\"> </span>nieobs\u0142ugiwane),<span class=\"_ _1\"></span> </span></span>przeprowadzono analiz\u0119 portfelow\u0105 i<span class=\"_ _0\"></span><span class=\"ff4\"> </span>zast<span class=\"_ _1\"></span>osowano uproszczon\u0105 matryc\u0119 odpis\u00f3w w <span class=\"_ _0\"></span>poszczeg\u00f3lnych przedzia\u0142ach wiekowych na <span class=\"_ _0\"></span>podstawi<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>oczekiwany<span class=\"_ _1\"></span>ch s<span class=\"_ _0\"></span>trat kredytowych <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>ca<span class=\"_ _0\"></span>\u0142ym <span class=\"_ _b\"></span>okresie <span class=\"_ _9\"></span>\u017cyc<span class=\"_ _0\"></span>ia <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>ale\u017cno\u015bci <span class=\"_ _9\"></span>w <span class=\"_ _b\"> </span>oparciu <span class=\"_ _b\"></span>o <span class=\"_ _b\"> </span>wska\u017anik <span class=\"_ _b\"></span>niewype\u0142ni<span class=\"_ _1\"></span>enia <span class=\"_ _b\"></span>zobowi\u0105zania <span class=\"_ _9\"></span>ustalony <span class=\"_ _b\"> </span>na <span class=\"_ _b\"> </span>podstawie <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>anych <span class=\"_ _9\"></span>h<span class=\"_ _0\"></span>istoryczny<span class=\"_ _1\"></span>ch <span class=\"_ _b\"> </span>(za <span class=\"_ _b\"></span>okres poprzednich trzech lat).<span class=\"_ _1c\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Odpis aktualizuj\u0105<span class=\"_ _1\"></span>cy warto\u015b\u0107 \u015brod<span class=\"_ _1\"></span>k\u00f3w pieni\u0119\u017cnych i i<span class=\"_ _1\"></span>ch ekwiwalent\u00f3<span class=\"_ _1\"></span>w<span class=\"ffa\"> </span>Grupa <span class=\"_ _9\"></span>przeprowadza <span class=\"_ _9\"></span>szacunek <span class=\"_ _9\"></span>odp<span class=\"_ _0\"></span>is\u00f3w <span class=\"_ _9\"></span>aktualizuj\u0105cy<span class=\"_ _1\"></span>ch <span class=\"_ _9\"></span>wa<span class=\"_ _0\"></span>rto\u015b\u0107 <span class=\"_ _9\"></span>\u015brodk\u00f3w <span class=\"_ _b\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>ich <span class=\"_ _9\"></span>ekwiwalent\u00f3w <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _b\"></span>prawdop<span class=\"_ _1\"></span>odobie\u0144stwo <span class=\"_ _9\"></span>niewyp\u0142acalno\u015bci<span class=\"_ _1\"></span> ustalone <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>podstawie <span class=\"_ _9\"></span>zewn\u0119trznych <span class=\"_ _9\"></span>rati<span class=\"_ _1\"></span>ng\u00f3w <span class=\"_ _9\"></span>bank\u00f3w, <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>t\u00f3rych <span class=\"_ _9\"></span>utrzymy<span class=\"_ _1\"></span>wane <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _9\"></span>\u015brodki <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ieni\u0119\u017cn<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>publicz<span class=\"_ _1\"></span>nie <span class=\"_ _9\"></span>dost\u0119pnych <span class=\"_ _9\"></span>info<span class=\"_ _0\"></span><span class=\"ff4\">rmacji <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>gencji <span class=\"_ _9\"></span>rating<span class=\"_ _1\"></span>owych </span>dotycz\u0105cych <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rawdopod<span class=\"_ _1\"></span>obie\u0144stwa <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iewyp\u0142acalno\u015b<span class=\"_ _1\"></span>ci <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>licza <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>czekiwan\u0105 <span class=\"_ _0\"></span>strat\u0119 <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>arciu <span class=\"_ _9\"></span>o <span class=\"_ _0\"></span>te <span class=\"_ _9\"></span>prawdopodobie\u0144stwa, <span class=\"_ _0\"></span>horyzont <span class=\"_ _9\"></span>ekspozycji <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>ryzyko <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>redytow<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span><span class=\"ff4\"> </span>oraz w oparciu o <span class=\"ff5\">oc<span class=\"_ _1\"></span>zekiwan\u0105 stop\u0119 od<span class=\"_ _1\"></span>zysku.<span class=\"ff4\"> </span></span>Dla \u015brodk\u00f3w pie<span class=\"_ _1\"></span>ni\u0119\u017cnych i ich ekwi<span class=\"_ _1\"></span>walent\u00f3w w zwi\u0105<span class=\"_ _1\"></span>zku z niskim ryzyki<span class=\"_ _1\"></span>em kredytowym <span class=\"_ _1\"></span>przyj<span class=\"_ _0\"></span>muje si\u0119 3 mie<span class=\"_ _1\"></span>si\u0119czny horyzont e<span class=\"_ _1\"></span>kspozycji na ryzyko kr<span class=\"_ _1\"></span>edytowe.<span class=\"_ _1c\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Zobowi\u0105zanie <span class=\"_ _1\"></span>bilansow<span class=\"_ _1\"></span>e z t<span class=\"_ _1\"></span>ytu\u0142u pr<span class=\"_ _1\"></span>zysz\u0142ych <span class=\"_ _1\"></span>\u015bwiadcze\u0144 <span class=\"_ _1\"></span>pracownic<span class=\"_ _1\"></span>zych r\u00f3<span class=\"_ _1\"></span>wne j<span class=\"_ _1\"></span>est wart<span class=\"_ _1\"></span>o\u015bci bie\u017c\u0105cej <span class=\"_ _5\"></span>zobowi\u0105zania z <span class=\"_ _1\"></span>tytu\u0142u <span class=\"_ _5\"></span>o<span class=\"_ _0\"></span>kre\u015blonych \u015bwiadcze\u0144. <span class=\"_ _1\"></span>Warto\u015b\u0107 <span class=\"_ _5\"></span>bie\u017c\u0105ca zobowi\u0105za\u0144 z tytu\u0142u \u015bwiadcze\u0144 pracowniczyc<span class=\"_ _1\"></span>h zale\u017cy od szeregu czynnik\u00f3w okre\u015blanych metodami aktuarialnymi przy wykorzystaniu pewnych za\u0142o\u017ce\u0144. Wszelki<span class=\"_ _1\"></span>e zmiany tych za\u0142o\u017ce<span class=\"_ _1\"></span>\u0144 wp\u0142ywaj\u0105 na w<span class=\"_ _1\"></span>arto\u015b\u0107 ksi\u0119gow\u0105 z<span class=\"_ _1\"></span>obowi\u0105za\u0144 z<span class=\"ff4\"> </span>tytu\u0142u \u015bwiadc<span class=\"_ _1\"></span>ze\u0144 pracownic<span class=\"_ _1\"></span>zych. <span class=\"ff4\"> </span>Jednym <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>podstawowych <span class=\"_ _9\"></span>za\u0142o\u017ce<span class=\"_ _1\"></span>\u0144 <span class=\"_ _9\"></span>dla <span class=\"_ _9\"></span>ustalenia <span class=\"_ _9\"></span>wysoko\u015bci <span class=\"_ _9\"></span>zobowi\u0105zania <span class=\"_ _9\"></span>jest <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>topa <span class=\"_ _9\"></span>dyskontowa. <span class=\"_ _9\"></span>Na <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>zie\u0144 <span class=\"_ _9\"></span>ko\u0144cz\u0105cy <span class=\"_ _b\"></span>okres <span class=\"_ _9\"></span>sprawozdawczy <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>opini\u0119<span class=\"_ _1\"></span> niezale\u017cnego <span class=\"_ _0\"></span>aktuariusza p<span class=\"_ _0\"></span>rzyjmuje s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _0\"></span>odpowiedni\u0105 <span class=\"_ _0\"></span>stop\u0119 <span class=\"_ _0\"></span>dyskonta, <span class=\"_ _0\"></span>kt\u00f3ra <span class=\"_ _0\"></span>odpowiada <span class=\"_ _0\"></span>stopie <span class=\"_ _0\"></span>procentowej <span class=\"_ _0\"></span>obligacji <span class=\"_ _0\"></span>skarbowych <span class=\"_ _0\"></span>wy<span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>a\u017conych <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>walucie <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzysz\u0142ej<span class=\"_ _1\"></span> wyp\u0142aty <span class=\"_ _b\"></span>\u015bwiadcze\u0144, <span class=\"_ _9\"></span>o <span class=\"_ _b\"> </span>terminach <span class=\"_ _b\"></span>zapadalno\u015bci <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>bli\u017conych <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>termin\u00f3w <span class=\"_ _b\"> </span>regulowania <span class=\"_ _b\"></span>odno\u015bnych <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>obowi\u0105za\u0144. <span class=\"_ _9\"></span>Za\u0142o\u017cenia <span class=\"_ _b\"></span>dotycz\u0105ce <span class=\"_ _b\"></span>przysz\u0142ej <span class=\"_ _9\"></span>umieralno\u015bci <span class=\"_ _b\"> </span>oraz<span class=\"_ _1\"></span> prawdopodobie\u0144st<span class=\"_ _1\"></span>wo  przej\u015bcia  pracownika  na <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>ent\u0119  inwalidzk\u0105  oszacowane  zosta\u0142o  na <span class=\"_ _d\"> </span>pod<span class=\"_ _1\"></span>stawie  danych  statystycznych  z  polskich <span class=\"_ _d\"> </span>tabel <span class=\"_ _d\"> </span>trwa<span class=\"_ _1\"></span>nia  \u017cycia dla <span class=\"ff5\">m\u0119\u017cczyzn i dla <span class=\"_ _1\"></span>kobiet, publikowany<span class=\"_ _1\"></span>ch przez GUS, na <span class=\"_ _1\"></span>dzie\u0144 dokonywa<span class=\"_ _1\"></span>nia wyceny.<span class=\"ff4\"> </span></span>G\u0142\u00f3wne za\u0142o\u017cenia <span class=\"_ _1\"></span>aktuarialne przyj<span class=\"_ _1\"></span>\u0119te do wyceny n<span class=\"_ _1\"></span>a dzie\u0144 31 grudnia <span class=\"_ _1\"></span>2023 roku zo<span class=\"_ _1\"></span>sta\u0142y przedstawion<span class=\"_ _1\"></span>e w dalszej cz\u0119\u015b<span class=\"_ _1\"></span>ci Noty.<span class=\"_ _1c\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Stan rezerw weryfikuje si\u0119 na ka\u017cdy dzie\u0144 ko\u0144cz\u0105cy okres sprawozdawczy i aktualizuje si\u0119 w celu odzw<span class=\"_ _0\"></span>ierciedl<span class=\"_ _1\"></span>enia bie\u017c\u0105cego, n<span class=\"_ _0\"></span>ajbardziej w\u0142a\u015bciwego szacunku. Szacunki i <span class=\"ff5\">za\u0142o\u017ceni<span class=\"_ _1\"></span>a przyj\u0119te do ustal<span class=\"_ _1\"></span>enia rezerw zost<span class=\"_ _1\"></span>a\u0142y ujawnione w <span class=\"_ _1\"></span>dalszej cz\u0119\u015bc<span class=\"_ _1\"></span>i Noty.<span class=\"_ _1c\"> </span></span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Oszacowanie o<span class=\"_ _1\"></span>dsetek od zobowi<span class=\"_ _1\"></span>\u0105za\u0144<span class=\"ffa\"> </span>Naliczanie <span class=\"_ _5\"></span>odsetek <span class=\"_ _5\"></span>h<span class=\"_ _0\"></span>ipotetyczny<span class=\"_ _1\"></span>ch <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span>ynikaj\u0105cy<span class=\"_ _1\"></span>ch <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>art. <span class=\"_ _5\"></span>5 U<span class=\"_ _1\"></span>stawy <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>dnia <span class=\"_ _5\"></span>8 <span class=\"_ _1\"></span>marca<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _5\"></span><span class=\"ff5\">2013 <span class=\"_ _1\"></span>roku <span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>przeciwdzia\u0142aniu <span class=\"_ _5\"></span>nadmiernym <span class=\"_ _5\"></span>op\u00f3\u017anieniom <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>transakcjach <span class=\"_ _5\"></span>handlowych, </span></span>z <span class=\"ff5\">p\u00f3\u017aniejszymi zmi<span class=\"_ _1\"></span>anami nast\u0119puje ni<span class=\"_ _1\"></span>e rzadziej, ni\u017c na k<span class=\"_ _1\"></span>oniec ka\u017cdego k<span class=\"_ _1\"></span>warta\u0142u. <span class=\"ff4\"> </span></span>Odsetki hipotety<span class=\"_ _1\"></span>czne od zobowi\u0105z<span class=\"_ _1\"></span>a\u0144 naliczone za <span class=\"_ _1\"></span>2023 rok wyni<span class=\"_ _1\"></span>os\u0142y 48,4 mln PLN (<span class=\"_ _1\"></span>w 2022 roku: 37<span class=\"ff4\">,4 mln PLN).<span class=\"_ _1c\"> </span></span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Warto\u015b\u0107 godziwa i<span class=\"_ _1\"></span>nstrument\u00f3w fina<span class=\"_ _1\"></span>nsowych<span class=\"ffa\"> </span>Warto<span class=\"_ _1\"></span>\u015b\u0107 <span class=\"_ _5\"></span>godziw<span class=\"_ _1\"></span>\u0105 <span class=\"_ _1\"></span>instr<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>\u00f3w <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nans<span class=\"_ _1\"></span>owyc<span class=\"_ _1\"></span>h, <span class=\"_ _5\"></span>dla <span class=\"_ _1\"></span>kt\u00f3r<span class=\"_ _1\"></span>ych <span class=\"_ _5\"></span>nie <span class=\"_ _5\"></span>istnieje<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>akt<span class=\"_ _1\"></span>ywny<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ryn<span class=\"_ _1\"></span>ek <span class=\"_ _5\"></span>ustala <span class=\"_ _5\"></span>si\u0119 <span class=\"_ _5\"></span>wykorzyst<span class=\"_ _1\"></span>uj<span class=\"_ _1\"></span>\u0105c <span class=\"_ _1\"></span>odp<span class=\"_ _1\"></span>owie<span class=\"_ _1\"></span>dni<span class=\"_ _1\"></span>e t<span class=\"_ _1\"></span>ech<span class=\"_ _1\"></span>nik<span class=\"ff4\">i <span class=\"_ _5\"></span>wyceny.<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>Przy <span class=\"_ _5\"></span>doborze <span class=\"_ _5\"></span>odpowi<span class=\"_ _1\"></span>edni<span class=\"_ _1\"></span>ch </span>meto<span class=\"_ _1\"></span>d i <span class=\"_ _5\"></span>za\u0142o\u017c<span class=\"_ _1\"></span>e\u0144 <span class=\"_ _1\"></span>do <span class=\"_ _5\"></span>wyceny <span class=\"_ _5\"></span>Grupa <span class=\"_ _5\"></span>kieruj<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _5\"></span>profesj<span class=\"_ _1\"></span>onal<span class=\"_ _1\"></span>nym <span class=\"_ _5\"></span>os\u0105dem. <span class=\"_ _5\"></span>Dane <span class=\"_ _1\"></span>wej<span class=\"_ _1\"></span>\u015bciow<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>do <span class=\"_ _5\"></span>stosowa<span class=\"_ _1\"></span>nych <span class=\"_ _5\"></span>metod <span class=\"_ _5\"></span>wyceny <span class=\"_ _5\"></span>stanowi\u0105 <span class=\"_ _5\"></span>obszar <span class=\"_ _5\"></span>istot<span class=\"_ _1\"></span>nych <span class=\"_ _5\"></span>szacunk<span class=\"_ _1\"></span>\u00f3w. <span class=\"_ _5\"></span>Metody<span class=\"_ _1\"></span> ustal<span class=\"_ _1\"></span>ani<span class=\"_ _1\"></span>a war<span class=\"_ _1\"></span>to\u015b<span class=\"_ _1\"></span>ci god<span class=\"_ _1\"></span>ziwe<span class=\"_ _1\"></span>j s\u0105 <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>zedst<span class=\"_ _1\"></span>awion<span class=\"_ _1\"></span>e w N<span class=\"_ _1\"></span>oci<span class=\"_ _1\"></span>e 9.2.<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-476": {
   "value": "Sporz\u0105dzenie skonsolidowanego sprawozdania finansowego zgodnie z MSSF wymaga przyj\u0119cia pewnych za\u0142o\u017ce\u0144 oraz dokonania szacunk\u00f3w i os\u0105d\u00f3w, kt\u00f3re wp\u0142ywaj\u0105 na przyj\u0119te zasady rachunkowo\u015bci oraz wielko\u015bci wykazane w skonsolidowanym sprawozdaniu finansowym. Za\u0142o\u017cenia i szacunki wynikaj\u0105 z dotychczasowych do\u015bwiadcze\u0144 oraz innych czynnik\u00f3w, w tym przewidywa\u0144 odno\u015bnie do przysz\u0142ych zdarze\u0144, kt\u00f3re w danej sytuacji wydaj\u0105 si\u0119 zasadne. Uzyskane w ten spos\u00f3b oszacowania ksi\u0119gowe z definicji rzadko pokrywa\u0107 si\u0119 b\u0119d\u0105 z faktycznymi rezultatami. Oszacowania i os\u0105dy ksi\u0119gowe podlegaj\u0105 regularnej weryfikacji. ",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "2.4.<span class=\"ffb ls0\"> <span class=\"ff3\">ZASADY KONSOLIDACJI I <span class=\"_ _0\"></span>UJMOWANIE INWESTY<span class=\"_ _0\"></span>CJI W SP\u00d3\u0141KI STOWARZY<span class=\"_ _0\"></span>SZONE<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>Niniejsze <span class=\"_ _0\"></span>skonsoli<span class=\"_ _0\"></span>dowane <span class=\"_ _0\"></span>sprawozdanie <span class=\"_ _0\"></span>finansowe <span class=\"_ _0\"></span>zosta\u0142o <span class=\"_ _9\"></span>sporz\u0105dzone <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>podstaw<span class=\"_ _1\"></span>ie<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _0\"></span></span>sprawozdania <span class=\"_ _9\"></span>finansowego <span class=\"_ _0\"></span>Jednostki <span class=\"_ _9\"></span>dominuj\u0105cej <span class=\"_ _0\"></span>oraz sprawozda\u0144 <span class=\"_ _9\"></span>finansowych <span class=\"_ _b\"></span>jej <span class=\"_ _b\"></span>jednostek <span class=\"_ _9\"></span>zale\u017cnyc<span class=\"_ _0\"></span>h <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>stowarzyszonych. <span class=\"_ _b\"></span>Sprawozdania <span class=\"_ _9\"></span>finansowe <span class=\"_ _b\"></span>jednostek <span class=\"_ _b\"></span>obj\u0119tych <span class=\"_ _9\"></span>konsolidacj<span class=\"_ _0\"></span>\u0105 <span class=\"_ _9\"></span>spor<span class=\"_ _9\"></span>z\u0105dzane s\u0105<span class=\"ff1 ls0\"> za ten sam okres sprawozdaw<span class=\"_ _1\"></span>czy, w oparciu o jednolite zasady rachun<span class=\"_ _0\"></span><span class=\"ff7\">kowo\u015bci.</span> </span>Wszystkie <span class=\"_ _d\"> </span>transakcje  wewn\u0105trzgrupowe,  rozr<span class=\"_ _0\"></span>achunki,  przy<span class=\"_ _0\"></span>chody,  koszty <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>niezrealizowane  zyski<span class=\"_ _0\"></span>  z <span class=\"_ _d\"> </span>transakcji <span class=\"_ _d\"> </span>mi\u0119dzy <span class=\"_ _d\"> </span>jednostkami <span class=\"_ _f\"> </span><span class=\"ff1\">Grupy </span>s\u0105<span class=\"ff1 ls0\"> w <span class=\"ff7\">ca\u0142o\u015bci eliminowane. Niezrealizowane straty s\u0105 eliminowane, chyba \u017ce dowod<span class=\"_ _1\"></span>z\u0105 wyst\u0105pienia utraty warto\u015bci.<span class=\"_ _0\"></span><span class=\"ff1\"> </span></span></span>Jedno<span class=\"ff7\">stki zale\u017cne <span class=\"_ _1\"></span>podlegaj\u0105 konsolidacji metod\u0105 <span class=\"_ _1\"></span>pe\u0142n\u0105 od dnia przej\u0119cia, <span class=\"_ _1\"></span>b\u0119d\u0105cego dniem ob<span class=\"_ _1\"></span>j\u0119cia kontroli nad sp\u00f3\u0142k\u0105, do<span class=\"_ _1\"></span> dnia utrat<span class=\"ff1\">y tej kontroli. </span></span>Kontrola <span class=\"_ _1\"></span>wyst\u0119puje <span class=\"_ _1\"></span>w\u00f3wczas, <span class=\"_ _1\"></span>gdy <span class=\"_ _5\"></span>J<span class=\"_ _0\"></span>ednostka <span class=\"_ _1\"></span>dominuj\u0105ca, <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>tytu\u0142u <span class=\"_ _1\"></span>swojego zaang<span class=\"_ _1\"></span>a\u017cowania <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>t\u0119 <span class=\"_ _1\"></span>jednostk\u0119, <span class=\"_ _1\"></span>podlega ekspo<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span><span class=\"ff1\">ycji na <span class=\"_ _5\"></span>zmienne zwrot<span class=\"_ _1\"></span>y </span>lub ma do nich prawa oraz mo\u017cliwo\u015b\u0107 wywierania wp\u0142ywu na wysoko\u015b\u0107 tych zwrot\u00f3w p<span class=\"_ _1\"></span>oprzez sprawowanie w\u0142adzy nad jednostk\u0105.<span class=\"_ _1c\"> </span>Jednostki <span class=\"_ _5\"></span>stowarzyszone <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>wszelkie <span class=\"_ _5\"></span>jednostki, <span class=\"_ _5\"></span>na <span class=\"_ _1\"></span>kt\u00f3re <span class=\"_ _5\"></span>Jednostka <span class=\"_ _5\"></span>dominuj<span class=\"_ _0\"></span>\u0105ca <span class=\"_ _5\"></span>bezpo\u015brednio <span class=\"_ _1\"></span>lub <span class=\"_ _5\"></span>poprzez <span class=\"_ _5\"></span>sp\u00f3\u0142ki<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span>ale\u017cne <span class=\"_ _5\"></span>wywiera <span class=\"_ _1\"></span>znacz\u0105cy <span class=\"_ _5\"></span>wp\u0142yw, ale <span class=\"_ _8\"> </span>nie <span class=\"_ _8\"> </span>sprawuje <span class=\"_ _8\"> </span>kontroli, <span class=\"_ _e\"> </span>co <span class=\"_ _8\"> </span>zwykle <span class=\"_ _8\"> </span>towarzyszy <span class=\"_ _8\"> </span>posiadaniu <span class=\"_ _8\"> </span>od <span class=\"_ _8\"> </span>20% <span class=\"_ _8\"> </span>do <span class=\"_ _e\"> </span>50% <span class=\"_ _8\"> </span>og\u00f3lnej <span class=\"_ _8\"> </span>liczby <span class=\"_ _e\"> </span>g\u0142os\u00f3w <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>organach <span class=\"_ _8\"> </span>stanowi\u0105cych. <span class=\"_ _8\"> </span>Inwes<span class=\"_ _9\"></span><span class=\"ff1\">tycje </span>w <span class=\"ff7\">jednostkach stowarzyszonych s\u0105 ujmowan<span class=\"_ _1\"></span>e metod\u0105 praw w\u0142asno\u015bci.<span class=\"_ _1c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "Jedno<span class=\"ff7\">stki zale\u017cne <span class=\"_ _1\"></span>podlegaj\u0105 konsolidacji metod\u0105 <span class=\"_ _1\"></span>pe\u0142n\u0105 od dnia przej\u0119cia, <span class=\"_ _1\"></span>b\u0119d\u0105cego dniem ob<span class=\"_ _1\"></span>j\u0119cia kontroli nad sp\u00f3\u0142k\u0105, do<span class=\"_ _1\"></span> dnia utrat<span class=\"ff1\">y tej kontroli. </span></span>Kontrola <span class=\"_ _1\"></span>wyst\u0119puje <span class=\"_ _1\"></span>w\u00f3wczas, <span class=\"_ _1\"></span>gdy <span class=\"_ _5\"></span>J<span class=\"_ _0\"></span>ednostka <span class=\"_ _1\"></span>dominuj\u0105ca, <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>tytu\u0142u <span class=\"_ _1\"></span>swojego zaang<span class=\"_ _1\"></span>a\u017cowania <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>t\u0119 <span class=\"_ _1\"></span>jednostk\u0119, <span class=\"_ _1\"></span>podlega ekspo<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span><span class=\"ff1\">ycji na <span class=\"_ _5\"></span>zmienne zwrot<span class=\"_ _1\"></span>y </span>lub ma do nich prawa oraz mo\u017cliwo\u015b\u0107 wywierania wp\u0142ywu na wysoko\u015b\u0107 tych zwrot\u00f3w p<span class=\"_ _1\"></span>oprzez sprawowanie w\u0142adzy nad jednostk\u0105.<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-477": {
   "value": "Jednostki <span class=\"_ _5\"></span>stowarzyszone <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>wszelkie <span class=\"_ _5\"></span>jednostki, <span class=\"_ _5\"></span>na <span class=\"_ _1\"></span>kt\u00f3re <span class=\"_ _5\"></span>Jednostka <span class=\"_ _5\"></span>dominuj<span class=\"_ _0\"></span>\u0105ca <span class=\"_ _5\"></span>bezpo\u015brednio <span class=\"_ _1\"></span>lub <span class=\"_ _5\"></span>poprzez <span class=\"_ _5\"></span>sp\u00f3\u0142ki<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span>ale\u017cne <span class=\"_ _5\"></span>wywiera <span class=\"_ _1\"></span>znacz\u0105cy <span class=\"_ _5\"></span>wp\u0142yw, ale <span class=\"_ _8\"> </span>nie <span class=\"_ _8\"> </span>sprawuje <span class=\"_ _8\"> </span>kontroli, <span class=\"_ _e\"> </span>co <span class=\"_ _8\"> </span>zwykle <span class=\"_ _8\"> </span>towarzyszy <span class=\"_ _8\"> </span>posiadaniu <span class=\"_ _8\"> </span>od <span class=\"_ _8\"> </span>20% <span class=\"_ _8\"> </span>do <span class=\"_ _e\"> </span>50% <span class=\"_ _8\"> </span>og\u00f3lnej <span class=\"_ _8\"> </span>liczby <span class=\"_ _e\"> </span>g\u0142os\u00f3w <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>organach <span class=\"_ _8\"> </span>stanowi\u0105cych. <span class=\"_ _8\"> </span>Inwes<span class=\"_ _9\"></span><span class=\"ff1\">tycje </span>w <span class=\"ff7\">jednostkach stowarzyszonych s\u0105 ujmowan<span class=\"_ _1\"></span>e metod\u0105 praw w\u0142asno\u015bci.<span class=\"_ _1c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "Jednostki <span class=\"_ _5\"></span>stowarzyszone <span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>wszelkie <span class=\"_ _5\"></span>jednostki, <span class=\"_ _5\"></span>na <span class=\"_ _1\"></span>kt\u00f3re <span class=\"_ _5\"></span>Jednostka <span class=\"_ _5\"></span>dominuj<span class=\"_ _0\"></span>\u0105ca <span class=\"_ _5\"></span>bezpo\u015brednio <span class=\"_ _1\"></span>lub <span class=\"_ _5\"></span>poprzez <span class=\"_ _5\"></span>sp\u00f3\u0142ki<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span>ale\u017cne <span class=\"_ _5\"></span>wywiera <span class=\"_ _1\"></span>znacz\u0105cy <span class=\"_ _5\"></span>wp\u0142yw, ale <span class=\"_ _8\"> </span>nie <span class=\"_ _8\"> </span>sprawuje <span class=\"_ _8\"> </span>kontroli, <span class=\"_ _e\"> </span>co <span class=\"_ _8\"> </span>zwykle <span class=\"_ _8\"> </span>towarzyszy <span class=\"_ _8\"> </span>posiadaniu <span class=\"_ _8\"> </span>od <span class=\"_ _8\"> </span>20% <span class=\"_ _8\"> </span>do <span class=\"_ _e\"> </span>50% <span class=\"_ _8\"> </span>og\u00f3lnej <span class=\"_ _8\"> </span>liczby <span class=\"_ _e\"> </span>g\u0142os\u00f3w <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>organach <span class=\"_ _8\"> </span>stanowi\u0105cych. <span class=\"_ _8\"> </span>Inwes<span class=\"_ _9\"></span><span class=\"ff1\">tycje </span>w <span class=\"ff7\">jednostkach stowarzyszonych s\u0105 ujmowan<span class=\"_ _1\"></span>e metod\u0105 praw w\u0142asno\u015bci.<span class=\"_ _1c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "2.6.<span class=\"ffb ls0\"> <span class=\"ff3\">ZMIANY ZASAD RACHUNK<span class=\"_ _0\"></span>OWO\u015aCI STOSOWA<span class=\"_ _0\"></span>NYCH PRZEZ GRUP\u0118<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>ZMIANA ZASAD (POLITYKI) RACHUNKOWO\u015aC<span class=\"_ _1\"></span>I<span class=\"ff2\"> </span>Z <span class=\"_ _9\"></span>moc\u0105 <span class=\"_ _9\"></span>obowi\u0105zuj\u0105c\u0105 <span class=\"_ _b\"></span>od <span class=\"_ _9\"></span>1 <span class=\"_ _9\"></span>stycznia<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _b\"></span>Grupa <span class=\"_ _9\"></span>dokona\u0142a <span class=\"_ _b\"></span>zmiany <span class=\"_ _9\"></span>zasad <span class=\"_ _b\"></span>(polityki) <span class=\"_ _9\"></span>rachunkowo\u015bci <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>zakresie <span class=\"_ _9\"></span>ujmowania <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>wyceny <span class=\"_ _b\"></span>oraz ewidencji <span class=\"_ _b\"></span>i <span class=\"ff7\">prezentacji <span class=\"_ _b\"></span>nak\u0142ad\u00f3w <span class=\"_ _b\"></span>na</span> <span class=\"ff7\">zbrojenie <span class=\"_ _b\"></span>\u015bcian. <span class=\"_ _b\"></span>Nak\u0142ady <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>zbrojenie <span class=\"_ _9\"></span>\u015b<span class=\"_ _0\"></span>cian <span class=\"_ _b\"></span>obejmuj\u0105 <span class=\"_ _b\"></span>koszty <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>abudowy <span class=\"_ _9\"></span>maszyn <span class=\"_ _b\"></span>i <span class=\"_ _8\"> </span>urz\u0105dze\u0144 <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>przecince </span>\u015bcianowej, <span class=\"_ _9\"></span>chodniku <span class=\"_ _b\"></span>pod\u015bcianowym <span class=\"_ _b\"></span>oraz <span class=\"_ _9\"></span>nad\u015bci<span class=\"_ _0\"></span>anowym <span class=\"_ _9\"></span>(<span class=\"_ _0\"></span>np. <span class=\"_ _9\"></span>koszty <span class=\"_ _b\"></span>materia\u0142\u00f3w, <span class=\"_ _b\"></span>energii, <span class=\"_ _9\"></span>wynagrodze\u0144 <span class=\"_ _b\"></span>wraz <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>narzutami, <span class=\"_ _b\"></span>pozosta\u0142ych <span class=\"_ _b\"></span>us\u0142ug) niezb\u0119dnych <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>eksploatacji <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>transp<span class=\"_ _1\"></span>ortu <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _9\"></span>ze <span class=\"_ _9\"></span>\u015bciany. <span class=\"_ _0\"></span>Z<span class=\"_ _0\"></span>godnie <span class=\"_ _9\"></span>ze <span class=\"_ _9\"></span>zmienionymi <span class=\"_ _0\"></span>zasadami <span class=\"_ _9\"></span>(poli<span class=\"_ _0\"></span>tyk\u0105) <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>achunkow<span class=\"_ _1\"></span>o\u015bci <span class=\"_ _9\"></span>skumulowan<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>nak\u0142ady na<span class=\"ls0\"> <span class=\"ff7\">zbrojenie <span class=\"_ _8\"> </span>\u015bcian <span class=\"_ _b\"></span>Grupa <span class=\"_ _8\"> </span>ujmuje <span class=\"_ _b\"></span>jako</span> <span class=\"_ _8\"> </span>aktywa <span class=\"_ _8\"> </span>i <span class=\"_ _b\"></span>prezentuje <span class=\"_ _8\"> </span>w <span class=\"_ _b\"></span>skonsolidowanym <span class=\"_ _8\"> </span>sprawozdaniu <span class=\"_ _b\"></span>finansowym <span class=\"_ _8\"> </span>w <span class=\"_ _b\"></span>oddzielnej <span class=\"_ _8\"> </span>pozycji <span class=\"_ _8\"> </span>rzeczowych<span class=\"_ _1\"></span> </span>aktyw\u00f3w <span class=\"_ _1\"></span>trwa\u0142ych.<span class=\"ff4 fs4\"> </span>Uj\u0119te <span class=\"_ _1\"></span>jako aktywa<span class=\"_ _1\"></span> nak\u0142ady <span class=\"_ _5\"></span>na<span class=\"_ _0\"></span> zbrojenie <span class=\"_ _5\"></span>\u015bci<span class=\"_ _0\"></span>an <span class=\"_ _1\"></span>s\u0105 <span class=\"_ _1\"></span>rozliczane proporcjonalnie <span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>ilo\u015bci wydobytych <span class=\"_ _1\"></span>ton <span class=\"_ _1\"></span>w\u0119gla ze<span class=\"ff1\"> </span>zbrojonej \u015bciany w <span class=\"_ _b\"></span>stosunku <span class=\"_ _8\"> </span>do <span class=\"_ _b\"></span>ca\u0142o\u015bci <span class=\"_ _b\"> </span>osz<span class=\"_ _0\"></span>acowanych <span class=\"_ _b\"></span>zasob\u00f3w <span class=\"_ _8\"> </span>z <span class=\"_ _b\"></span>danej <span class=\"_ _b\"> </span>\u015bci<span class=\"_ _0\"></span>any <span class=\"_ _b\"></span>tj. <span class=\"_ _8\"> </span>metod\u0105 <span class=\"_ _b\"></span>naturaln\u0105, <span class=\"_ _b\"> </span>a <span class=\"_ _8\"> </span>amortyzacja <span class=\"_ _b\"></span>jest <span class=\"_ _8\"> </span>prezentowana <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>skonsoli<span class=\"_ _0\"></span>dowanym sprawozdaniu z wyniku finansowego i innych ca\u0142kowitych dochod\u00f3w w<span class=\"ff1\"> </span>pozycji \u201eKoszt sprzedanych produkt\u00f3w, materia\u0142\u00f3w i towar\u00f3w<span class=\"_ _1\"></span>\u201d.<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Przed <span class=\"_ _9\"></span>zmian\u0105 <span class=\"_ _9\"></span>zas<span class=\"_ _0\"></span>ad <span class=\"_ _9\"></span>rachunkowo\u015bci <span class=\"_ _b\"></span>koszty <span class=\"_ _9\"></span>prac <span class=\"_ _b\"></span>zwi\u0105zanych <span class=\"_ _9\"></span>ze<span class=\"ff1\"> </span>z<span class=\"_ _0\"></span>brojeniem <span class=\"_ _9\"></span>\u015bcian <span class=\"_ _9\"></span>ujmo<span class=\"_ _0\"></span>wane <span class=\"_ _9\"></span>by\u0142y <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>wyniku <span class=\"_ _9\"></span>f<span class=\"_ _0\"></span>inansowym <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>okresie, <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>kt\u00f3rym zosta\u0142y <span class=\"_ _1\"></span>poniesione <span class=\"_ _5\"></span>i wykazywane <span class=\"_ _5\"></span>w <span class=\"_ _5\"></span>pozycj<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>\u201eKoszt <span class=\"_ _1\"></span>sprzedanych <span class=\"_ _1\"></span>produkt\u00f3w, <span class=\"_ _5\"></span>materia\u0142\u00f3w <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>towar\u00f3w\u201d. Sto<span class=\"_ _1\"></span>sowana <span class=\"_ _5\"></span>dotyc<span class=\"_ _0\"></span>hczas <span class=\"_ _1\"></span>polityka rachunkowo\u015bci<span class=\"_ _1\"></span> pol<span class=\"ff7 ls0\">egaj\u0105ca na ujmo<span class=\"_ _0\"></span>waniu ponoszonych nak\u0142ad\u00f3w bezpo\u015brednio w <span class=\"_ _0\"></span>wyniku finansowym wynika\u0142a z <span class=\"_ _0\"></span>faktu, i\u017c z<span class=\"_ _0\"></span>asady rozliczania tego typu <span class=\"_ _9\"></span>koszt\u00f3w </span>nie <span class=\"_ _8\"> </span>s\u0105 <span class=\"_ _b\"></span>wprost <span class=\"_ _8\"> </span>uregulowane <span class=\"_ _b\"></span>w<span class=\"ff1\"> </span>MSR/MSSF. <span class=\"_ _8\"> </span>Ponadto, <span class=\"_ _b\"></span>Grupa<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>nie <span class=\"_ _8\"> </span>posiada\u0142a <span class=\"_ _8\"> </span>uprzednio <span class=\"_ _b\"></span>odpowiedniego <span class=\"_ _8\"> </span>systemu <span class=\"_ _8\"> </span>ewide<span class=\"_ _1\"></span>ncji <span class=\"_ _8\"> </span>tych <span class=\"_ _b\"></span>koszt\u00f3w, <span class=\"_ _e\"> </span>kt\u00f3ry pozwala\u0142by na ich kapitalizowanie i<span class=\"ff1\"> </span>amortyzowanie w okresie u\u017cytkowania. <span class=\"ff1\"> </span>Zmienione <span class=\"_ _0\"></span>ujmowanie, <span class=\"_ _9\"></span>wycena <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>prezentacja <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>ocenie <span class=\"_ _0\"></span>Grupy <span class=\"_ _9\"></span>lepiej <span class=\"_ _0\"></span>odzwierci<span class=\"_ _0\"></span>edla <span class=\"_ _0\"></span>charakter <span class=\"_ _9\"></span>aktyw\u00f3w, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>owstaj\u0105 <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _0\"></span>utrzymyw<span class=\"_ _9\"></span><span class=\"ff1\">ane <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>celu </span>wykorzystania <span class=\"_ _0\"></span>ich w procesie <span class=\"_ _0\"></span>produkcyjny<span class=\"ff7\">m. <span class=\"_ _0\"></span>Rozliczenie nak\u0142ad\u00f3w <span class=\"_ _0\"></span>to r<span class=\"_ _0\"></span>oz\u0142o\u017cenie warto\u015bci <span class=\"_ _0\"></span>na prz<span class=\"_ _0\"></span>estrzeni okresu u\u017cytkowania. <span class=\"_ _0\"></span>Uj\u0119cie r<span class=\"_ _0\"></span>ozliczenia </span>nak\u0142ad\u00f3w <span class=\"_ _b\"></span>w<span class=\"ff1\"> </span>kosztach <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span>mortyzacji <span class=\"_ _b\"></span>odzwierciedla <span class=\"_ _b\"></span>charakter <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>spos\u00f3b <span class=\"_ _b\"></span>u\u017cytkowania <span class=\"_ _b\"></span>aktyw\u00f3w. <span class=\"_ _b\"></span>W <span class=\"_ _b\"></span>efekcie <span class=\"_ _b\"></span>zmiany <span class=\"_ _b\"></span>zasad <span class=\"_ _b\"></span>(polityk<span class=\"_ _0\"></span>i) <span class=\"_ _b\"></span>rachunkowo\u015bci skonsolidowane <span class=\"_ _8\"> </span>sprawo<span class=\"ff7\">zdanie  finansowe <span class=\"_ _8\"> </span>b\u0119dzie <span class=\"_ _8\"> </span>zawiera\u0107  wiarygodne <span class=\"_ _8\"> </span>i</span> <span class=\"ff7\">bardziej  przydatne <span class=\"_ _8\"> </span>informacje <span class=\"_ _8\"> </span>o  wp\u0142ywie <span class=\"_ _8\"> </span>przedmiotowych <span class=\"_ _8\"> </span>zdarze\u0144 </span>na<span class=\"ls0\"> wynik finansowy Grupy. </span>Powy\u017csza  zmiana  zasad  (polityki)  rachunkowo\u015bci  zosta\u0142a <span class=\"_ _d\"> </span>zastosowana  retrospektywnie  poprzez  przekszta\u0142cenie  danych  por\u00f3wna<span class=\"_ _0\"></span><span class=\"ff1\">wczych </span>za<span class=\"ls0\"> poprzednie <span class=\"_ _9\"></span>okresy. <span class=\"_ _9\"></span><span class=\"ff7\">Uj\u0119cie<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _9\"></span>1 <span class=\"_ _0\"></span>stycznia <span class=\"_ _0\"></span>2022 <span class=\"_ _9\"></span>roku<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>akt<span class=\"_ _1\"></span>yw\u00f3w <span class=\"_ _0\"></span>dotycz\u0105c<span class=\"_ _1\"></span>ych <span class=\"_ _9\"></span>n<span class=\"_ _1\"></span>ak\u0142ad<span class=\"_ _1\"></span>\u00f3w <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>zbrojen<span class=\"_ _1\"></span>ie <span class=\"_ _9\"></span>\u015bc<span class=\"_ _1\"></span>ian <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>powod<span class=\"_ _1\"></span>owa\u0142o<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>mian\u0119<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>warto<span class=\"_ _1\"></span>\u015bci<span class=\"_ _1\"></span> </span></span>bilansow<span class=\"_ _1\"></span>ej o\u015brod<span class=\"_ _1\"></span>k\u00f3w generuj\u0105<span class=\"_ _1\"></span>cych \u015brodk<span class=\"_ _1\"></span>i pieni\u0119\u017cne<span class=\"_ _1\"></span> (\u201eCGU\u201d), w stosun<span class=\"_ _1\"></span>ku do k<span class=\"_ _0\"></span>t\u00f3ry<span class=\"_ _1\"></span>ch przeprow<span class=\"_ _1\"></span>adzono te<span class=\"_ _1\"></span>st na utrat\u0119 war<span class=\"_ _0\"></span>to\u015bci na dzie\u0144 31 <span class=\"_ _0\"></span>grud<span class=\"_ _1\"></span>nia<span class=\"_ _1c\"> </span><div class=\"c w8 h4 gsd1\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h3 y45 ff1 fs1 fc0 sc0 ls3 ws0\">2021<span class=\"ls0\"> <span class=\"ff7\">roku.<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Zmiana <span class=\"_ _b\"></span>wa<span class=\"_ _1\"></span>rto\u015bc<span class=\"_ _1\"></span>i <span class=\"_ _b\"></span>bilanso<span class=\"_ _1\"></span>wej <span class=\"_ _b\"></span>CGU <span class=\"_ _b\"></span>spowod<span class=\"_ _1\"></span>owa<span class=\"_ _1\"></span>\u0142a <span class=\"_ _b\"></span>koniecz<span class=\"_ _1\"></span>no\u015b\u0107<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>dokonania <span class=\"_ _9\"></span>korekty <span class=\"_ _b\"></span>wys<span class=\"_ _1\"></span>oko\u015bci<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>odpis\u00f3w<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>aktual<span class=\"_ _1\"></span>izuj\u0105c<span class=\"_ _1\"></span>ych <span class=\"_ _b\"></span>z <span class=\"_ _b\"></span>tytu\u0142u <span class=\"_ _b\"></span>ut<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span><span class=\"ff1\">aty </span></span></span></div><div class=\"t m0 x8 h3 y46 ff7 fs1 fc0 sc0 ls0 ws0\">warto\u015b<span class=\"_ _1\"></span>ci <span class=\"_ _e\"> </span>uj\u0119t<span class=\"_ _1\"></span>ych <span class=\"_ _8\"> </span>na  dz<span class=\"_ _1\"></span>ie\u0144 <span class=\"_ _8\"> </span>31  g<span class=\"_ _1\"></span>rudni<span class=\"_ _1\"></span>a <span class=\"_ _e\"> </span>2021 <span class=\"_ _8\"> </span>roku <span class=\"_ _e\"> </span>oraz <span class=\"_ _8\"> </span>konie<span class=\"_ _1\"></span>czno\u015bc<span class=\"_ _1\"></span>i <span class=\"_ _8\"> </span>korekty <span class=\"_ _8\"> </span>alokacji <span class=\"_ _8\"> </span>odpis\u00f3w <span class=\"_ _8\"> </span>do <span class=\"_ _8\"> </span>pos<span class=\"_ _0\"></span>zczeg\u00f3<span class=\"_ _1\"></span>lnych<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>aktyw\u00f3w<span class=\"_ _1\"></span>. <span class=\"_ _e\"> </span>Prze<span class=\"_ _1\"></span>kszta\u0142<span class=\"_ _1\"></span>cenie<span class=\"_ _5\"></span> </div><div class=\"t m0 x8 h3 y47 ff1 fs1 fc0 sc0 ls2 ws0\">to<span class=\"ls0\"> <span class=\"ff7\">obejm<span class=\"_ _1\"></span>uje  po<span class=\"_ _1\"></span>szczeg<span class=\"_ _1\"></span>\u00f3lne  p<span class=\"_ _1\"></span>ozyc<span class=\"_ _1\"></span>je  rze<span class=\"_ _1\"></span>czowy<span class=\"_ _1\"></span>ch  akt<span class=\"_ _1\"></span>yw\u00f3w  t<span class=\"_ _1\"></span>rwa\u0142ych <span class=\"_ _8\"> </span>i  warto\u015bci  n<span class=\"_ _1\"></span>iemate<span class=\"_ _1\"></span>rialn<span class=\"_ _1\"></span>ych,  o<span class=\"_ _1\"></span>raz  w <span class=\"_ _e\"> </span>konsekwen<span class=\"_ _5\"></span>cji  przekszt<span class=\"_ _1\"></span>a\u0142cen<span class=\"_ _1\"></span>ie  dan<span class=\"ff1\">ych </span></span></span></div><div class=\"t m0 x8 h3 y48 ff7 fs1 fc0 sc0 ls0 ws0\">dotycz\u0105<span class=\"_ _1\"></span>cych w<span class=\"_ _1\"></span>yso<span class=\"_ _1\"></span>ko\u015bci a<span class=\"_ _1\"></span>mort<span class=\"_ _1\"></span>yzacj<span class=\"_ _1\"></span>i powy<span class=\"_ _1\"></span>\u017cszych<span class=\"_ _1\"></span> sk\u0142adn<span class=\"_ _1\"></span>ik\u00f3w <span class=\"_ _1\"></span>aktyw\u00f3w<span class=\"_ _5\"></span> trwa\u0142ych w<span class=\"_ _1\"></span> 2022 <span class=\"_ _1\"></span>roku<span class=\"_ _1\"></span>.<span class=\"_ _1c\"> </span><span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y1c9 ff7 fs1 fc0 sc0 ls0 ws0\">Na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _9\"></span>1 <span class=\"_ _0\"></span>stycznia <span class=\"_ _0\"></span>2022 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>Grupa <span class=\"_ _9\"></span>uj\u0119\u0142a <span class=\"_ _0\"></span>skumulowane <span class=\"_ _0\"></span>nak\u0142ady <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>zbrojenie <span class=\"_ _9\"></span>\u015bcian <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wysoko\u015bci <span class=\"_ _9\"></span>188,5 <span class=\"_ _0\"></span>mln <span class=\"_ _0\"></span>PLN, <span class=\"_ _9\"></span>odpis <span class=\"_ _0\"></span>aktualizuj\u0105<span class=\"_ _9\"></span>cy <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>tytu\u0142u<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h3 y1ca ff7 fs1 fc0 sc0 ls0 ws0\">utraty <span class=\"_ _e\"> </span>warto\u015bci  (w <span class=\"_ _8\"> </span>wyniku <span class=\"_ _e\"> </span>przekszta\u0142cenia <span class=\"_ _e\"> </span>odpis\u00f3w <span class=\"_ _8\"> </span>aktuali<span class=\"_ _0\"></span>zuj\u0105cych <span class=\"_ _e\"> </span>z <span class=\"_ _e\"> </span>tytu\u0142u <span class=\"_ _8\"> </span>utraty  warto\u015bci <span class=\"_ _8\"> </span>na  dzie\u0144 <span class=\"_ _8\"> </span>31  grudnia <span class=\"_ _8\"> </span>2021  roku)  w <span class=\"_ _8\"> </span>wysoko\u015bci </div><div class=\"t m0 x8 h3 y244 ff1 fs1 fc0 sc0 ls0 ws0\">125,5 mln <span class=\"ff7\">PLN or<span class=\"_ _0\"></span>az <span class=\"_ _0\"></span>zmniejszenie <span class=\"_ _0\"></span>aktywa <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>odr<span class=\"_ _0\"></span>oczonego podatku <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ochodowego od <span class=\"_ _9\"></span>powy\u017cszych <span class=\"_ _0\"></span>zmian w<span class=\"_ _0\"></span></span> <span class=\"ff7\">wysoko\u015bci<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>11,9</span> mln <span class=\"ff7\">PLN, kt\u00f3re<span class=\"_ _0\"></span> </span></div><div class=\"t m0 x8 h3 y245 ff7 fs1 fc0 sc0 ls0 ws0\">zosta\u0142y <span class=\"_ _0\"></span>odniesione <span class=\"_ _0\"></span>w<span class=\"ff1\"> </span>wynik <span class=\"_ _0\"></span>lat <span class=\"_ _0\"></span>ubieg\u0142ych <span class=\"_ _0\"></span>w<span class=\"ff1\"> </span>\u0142\u0105cznej <span class=\"_ _9\"></span>wysoko\u015bci 51,1 <span class=\"_ _0\"></span>mln <span class=\"_ _0\"></span>PLN.<span class=\"ff1\"> <span class=\"_ _0\"></span></span>Na <span class=\"_ _0\"></span>dzi<span class=\"_ _0\"></span>e\u0144 <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>stycznia <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>uj\u0119\u0142a <span class=\"_ _0\"></span>skumulowane <span class=\"_ _0\"></span>nak\u0142ady </div><div class=\"t m0 x8 h3 y246 ff1 fs1 fc0 sc0 ls3 ws0\">na<span class=\"ls0\"> <span class=\"ff7\">zbrojenie <span class=\"_ _0\"></span>\u015bci<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wysoko\u015bc<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>233,4</span> mln <span class=\"ff7\">PLN, <span class=\"_ _9\"></span>odpis <span class=\"_ _0\"></span>aktualizuj\u0105cy <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _9\"></span>utraty <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _9\"></span>(w <span class=\"_ _0\"></span>wyniku <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>zekszta\u0142cenia <span class=\"_ _0\"></span>odpis\u00f3w <span class=\"_ _0\"></span>aktualizuj\u0105cy<span class=\"_ _0\"></span>ch </span></span></div><div class=\"t m0 x8 h3 y247 ff1 fs1 fc0 sc0 ls0 ws0\">z <span class=\"ff7\">tytu\u0142u <span class=\"_ _0\"></span>utraty <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _0\"></span>31</span> <span class=\"ff7\">grudnia <span class=\"_ _0\"></span>2021 <span class=\"_ _0\"></span>roku)<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wysoko\u015bci <span class=\"_ _0\"></span>125,5 <span class=\"_ _0\"></span>mln <span class=\"_ _0\"></span>PLN <span class=\"_ _0\"></span>wraz <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>wynikaj\u0105c\u0105 <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tego <span class=\"_ _0\"></span>korekt\u0105 <span class=\"_ _0\"></span>amortyzacji <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wysoko\u015bci </span></div><div class=\"t m0 x8 h3 y4f ff7 fs1 fc0 sc0 ls0 ws0\">25,0 <span class=\"_ _0\"></span>mln <span class=\"_ _9\"></span>PLN <span class=\"_ _9\"></span>oraz <span class=\"_ _0\"></span>zmniejsz<span class=\"_ _0\"></span>enie <span class=\"_ _0\"></span>aktywa <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _9\"></span>odroczonego <span class=\"_ _9\"></span>podatku <span class=\"_ _0\"></span>dochodowego <span class=\"_ _9\"></span>od <span class=\"_ _0\"></span>powy\u017cszych <span class=\"_ _9\"></span>zmian <span class=\"_ _9\"></span>w<span class=\"ff1\"> </span>wysoko\u015bci <span class=\"_ _9\"></span>25,2<span class=\"ff1\"> mln </span>PLN, <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>t\u00f3re </div><div class=\"t m0 x8 h3 y50 ff7 fs1 fc0 sc0 ls0 ws0\">zosta\u0142y odniesione w<span class=\"ff1\"> </span>wynik lat ubieg\u0142ych w<span class=\"ff1\"> </span>\u0142\u0105cznej wysoko\u015bci 107,7<span class=\"ff1\"> mln PLN. </span></div><div class=\"t m0 x8 h3 y51 ff7 fs1 fc0 sc0 ls0 ws0\">Wp\u0142yw <span class=\"_ _b\"></span>opisanej <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>miany <span class=\"_ _b\"> </span>na<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>skonsolidowane <span class=\"_ _8\"> </span>sprawozdanie <span class=\"_ _b\"></span>z <span class=\"_ _b\"></span>sytu<span class=\"_ _0\"></span>acji <span class=\"_ _b\"></span>finansowej <span class=\"_ _8\"> </span>na <span class=\"_ _b\"></span>dzie\u0144 <span class=\"_ _8\"> </span>31 <span class=\"_ _b\"></span>grudnia <span class=\"_ _b\"> </span>2022<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>r<span class=\"_ _0\"></span>oku <span class=\"_ _b\"></span>oraz <span class=\"_ _8\"> </span>1 <span class=\"_ _b\"></span>stycznia <span class=\"_ _b\"></span>2<span class=\"_ _0\"></span>022<span class=\"_ _9\"></span><span class=\"ff1\"> <span class=\"_ _b\"></span>roku </span></div><div class=\"t m0 x8 h3 y52 ff7 fs1 fc0 sc0 ls0 ws0\">przedstawia poni\u017csza tabela.<span class=\"ff1\"> </span></div></div><div class=\"c w31 h20 gsd2\"><div class=\"t m0 x1d h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w32 h20 gsd3\"><div class=\"t m0 x3e h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">01.01.2022 </div></div><div class=\"c w33 h50 gsd4\"><div class=\"t m0 x4c h8 y24b ff2 fs2 fc0 sc0 ls0 ws0\">dane </div><div class=\"t m0 x4 h8 y227 ff2 fs2 fc0 sc0 ls0 ws0\">zatwierdzone </div></div><div class=\"c w34 h50 gsd5\"><div class=\"t m0 x4 h8 y24c ff3 fs2 fc0 sc0 ls0 ws0\">korekta z tytu\u0142u </div><div class=\"t m0 x1a h8 y24d ff2 fs2 fc0 sc0 ls0 ws0\">zmian zasad </div><div class=\"t m0 x4 h8 y210 ff3 fs2 fc0 sc0 ls0 ws0\">rachunkowo\u015bci<span class=\"ff2\"> </span></div></div><div class=\"c w35 h50 gsd6\"><div class=\"t m0 x42 h8 y24b ff2 fs2 fc0 sc0 ls0 ws0\">dane </div><div class=\"t m0 x2 h17 y227 ff3 fs2 fc0 sc0 ls0 ws0\">przekszta\u0142cone<span class=\"ff2 fs4\"> </span></div></div><div class=\"c w36 h50 gsd7\"><div class=\"t m0 xb h8 y24b ff2 fs2 fc0 sc0 ls0 ws0\">dane </div><div class=\"t m0 x16 h17 y227 ff2 fs2 fc0 sc0 ls0 ws0\">zatwierdzone<span class=\"fs4\"> </span></div></div><div class=\"c w37 h50 gsd8\"><div class=\"t m0 x4 h8 y24c ff3 fs2 fc0 sc0 ls0 ws0\">korekta z tytu\u0142u </div><div class=\"t m0 x28 h8 y24d ff2 fs2 fc0 sc0 ls0 ws0\">zmian zasad </div><div class=\"t m0 x16 h17 y210 ff3 fs2 fc0 sc0 ls0 ws0\">rachunkowo\u015bci<span class=\"ff2 fs4\"> </span></div></div><div class=\"c w38 h50 gsd9\"><div class=\"t m0 x32 h8 y24b ff2 fs2 fc0 sc0 ls0 ws0\">dane </div><div class=\"t m0 x4 h17 y227 ff3 fs2 fc0 sc0 ls0 ws0\">przekszta\u0142cone<span class=\"ff2 fs4\"> </span></div></div><div class=\"c w30 h5d gsda\"><div class=\"t m0 x0 h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">AKTYWA </div></div><div class=\"c w30 h5d gsdb\"><div class=\"t m0 x0 h17 y12 ff3 fs4 fc0 sc0 ls0 ws0\">AKTYWA TRWA<span class=\"_ _1\"></span>\u0141E<span class=\"ff2 fca\"> </span></div></div><div class=\"c w30 h5d gsdc\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Rzeczowe aktywa trw<span class=\"_ _1\"></span>a\u0142e<span class=\"ff1\"> </span></div></div><div class=\"c w33 h5d gsdd\"><div class=\"t m0 x38 h16 y12 ff1 fs4 fc0 sc0 ls5 ws0\">10<span class=\"ls0\"> 374,3 </span></div></div><div class=\"c w34 h5d gsde\"><div class=\"t m0 x45 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">133,1 </div></div><div class=\"c w35 h5d gsdf\"><div class=\"t m0 x50 h16 y12 ff1 fs4 fc0 sc0 ls5 ws0\">10<span class=\"ls0\"> 507,4 </span></div></div><div class=\"c w36 h5d gse0\"><div class=\"t m0 xb h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">9 383,4 </div></div><div class=\"c w37 h5d gse1\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">63,2 </div></div><div class=\"c w38 h5d gse2\"><div class=\"t m0 x41 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">9 446,6 </div></div><div class=\"c w30 h5d gse3\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Warto\u015bci niematerialn<span class=\"_ _1\"></span>e<span class=\"ff1\"> </span></div></div><div class=\"c w33 h5d gse4\"><div class=\"t m0 x42 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">116,2 </div></div><div class=\"c w34 h5d gse5\"><div class=\"t m0 x3f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(0,2) </div></div><div class=\"c w35 h5d gse6\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">116,0 </div></div><div class=\"c w36 h5d gse7\"><div class=\"t m0 x50 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">106,4 </div></div><div class=\"c w37 h5d gse8\"><div class=\"t m0 x5e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(0,2) </div></div><div class=\"c w38 h5d gse9\"><div class=\"t m0 x17 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">106,2 </div></div><div class=\"c w30 h5e gsea\"><div class=\"t m0 x0 h16 y253 ff7 fs4 fc0 sc0 ls0 ws0\">Aktywa z tytu\u0142u <span class=\"_ _1\"></span>odroczonego podat<span class=\"_ _1\"></span>ku dochodow<span class=\"_ _1\"></span>ego<span class=\"ff1\"> </span></div></div><div class=\"c w33 h5e gseb\"><div class=\"t m0 x42 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">495,5 </div></div><div class=\"c w34 h5e gsec\"><div class=\"t m0 x4a h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">(25,2) </div></div><div class=\"c w35 h5e gsed\"><div class=\"t m0 x24 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">470,3 </div></div><div class=\"c w36 h5e gsee\"><div class=\"t m0 x50 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">849,9 </div></div><div class=\"c w37 h5e gsef\"><div class=\"t m0 x45 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">(11,9) </div></div><div class=\"c w38 h5e gsf0\"><div class=\"t m0 x17 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">838,0 </div></div><div class=\"c w30 h5d gsf1\"><div class=\"t m0 x0 h17 y12 ff3 fs4 fc2 sc0 ls0 ws0\">RAZEM AKTYW<span class=\"_ _1\"></span>A TRWA\u0141E<span class=\"ff2\"> </span></div></div><div class=\"c w33 h5d gsf2\"><div class=\"t m0 x38 h17 y12 ff2 fs4 fc2 sc0 ls5 ws0\">19<span class=\"ls0\"> 110,8 </span></div></div><div class=\"c w34 h5d gsf3\"><div class=\"t m0 x45 h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">107,7 </div></div><div class=\"c w35 h5d gsf4\"><div class=\"t m0 x50 h17 y12 ff2 fs4 fc2 sc0 ls5 ws0\">19<span class=\"ls0\"> 218,5 </span></div></div><div class=\"c w36 h5d gsf5\"><div class=\"t m0 x27 h17 y12 ff2 fs4 fc2 sc0 ls5 ws0\">12<span class=\"ls0\"> 070,2 </span></div></div><div class=\"c w37 h5d gsf6\"><div class=\"t m0 x5e h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">51,1 </div></div><div class=\"c w38 h5d gsf7\"><div class=\"t m0 xb h17 y12 ff2 fs4 fc2 sc0 ls5 ws0\">12<span class=\"ls0\"> 121,3 </span></div></div><div class=\"c w30 h5d gsf8\"><div class=\"t m0 x0 h17 y12 ff2 fs4 fcb sc0 ls0 ws0\">RAZEM AKTYW<span class=\"_ _1\"></span>A </div></div><div class=\"c w33 h5d gsf9\"><div class=\"t m0 x38 h17 y12 ff2 fs4 fcb sc0 ls5 ws0\">26<span class=\"ls0\"> 963,1 </span></div></div><div class=\"c w34 h5d gsfa\"><div class=\"t m0 x45 h17 y12 ff2 fs4 fcb sc0 ls0 ws0\">107,7 </div></div><div class=\"c w35 h5d gsfb\"><div class=\"t m0 x50 h17 y12 ff2 fs4 fcb sc0 ls5 ws0\">27<span class=\"ls0\"> 070,8 </span></div></div><div class=\"c w36 h5d gsfc\"><div class=\"t m0 x27 h17 y12 ff2 fs4 fcb sc0 ls5 ws0\">15<span class=\"ls0\"> 961,8 </span></div></div><div class=\"c w37 h5d gsfd\"><div class=\"t m0 x5e h17 y12 ff2 fs4 fcb sc0 ls0 ws0\">51,1 </div></div><div class=\"c w38 h5d gsfe\"><div class=\"t m0 xb h17 y12 ff2 fs4 fcb sc0 ls5 ws0\">16<span class=\"ls0\"> 012,9 </span></div></div><div class=\"c w30 h20 gsff\"><div class=\"t m0 x0 h17 y6d ff3 fs4 fc0 sc0 ls0 ws0\">KAPITA\u0141 W\u0141AS<span class=\"_ _1\"></span>NY<span class=\"ff2\"> </span></div></div><div class=\"c w30 h20 gs100\"><div class=\"t m0 x0 h16 yc1 ff1 fs4 fc0 sc0 ls0 ws0\">Zyski zatrzyman<span class=\"_ _1\"></span>e </div></div><div class=\"c w33 h20 gs101\"><div class=\"t m0 x38 h16 yc1 ff1 fs4 fc0 sc0 ls5 ws0\">13<span class=\"ls0\"> 281,9 </span></div></div><div class=\"c w34 h20 gs102\"><div class=\"t m0 x45 h16 yc1 ff1 fs4 fc0 sc0 ls0 ws0\">107,7 </div></div><div class=\"c w35 h20 gs103\"><div class=\"t m0 x50 h16 y106 ff1 fs4 fc0 sc0 ls5 ws0\">13<span class=\"ls0\"> 389,6 </span></div></div><div class=\"c w36 h20 gs104\"><div class=\"t m0 xb h16 yc1 ff1 fs4 fc0 sc0 ls0 ws0\">5 712,0 </div></div><div class=\"c w37 h20 gs105\"><div class=\"t m0 x5e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">51,1 </div></div><div class=\"c w38 h20 gs106\"><div class=\"t m0 x41 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">5 763,1 </div></div><div class=\"c w30 h20 gs107\"><div class=\"t m0 x0 h17 y12 ff3 fs4 fc2 sc0 ls0 ws0\">RAZEM KAPI<span class=\"_ _1\"></span>TA\u0141 W\u0141ASNY<span class=\"ff2\"> </span></div></div><div class=\"c w33 h20 gs108\"><div class=\"t m0 x38 h17 y12 ff2 fs4 fc2 sc0 ls5 ws0\">15<span class=\"ls0\"> 937,5 </span></div></div><div class=\"c w34 h20 gs109\"><div class=\"t m0 x45 h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">107,7 </div></div><div class=\"c w35 h20 gs10a\"><div class=\"t m0 x50 h17 y12 ff2 fs4 fc2 sc0 ls5 ws0\">16<span class=\"ls0\"> 045,2 </span></div></div><div class=\"c w36 h20 gs10b\"><div class=\"t m0 xb h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">8 297,8 </div></div><div class=\"c w37 h20 gs10c\"><div class=\"t m0 x5e h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">51,1 </div></div><div class=\"c w38 h20 gs10d\"><div class=\"t m0 x41 h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">8 348,9 </div></div><div class=\"c w30 h5d gs10e\"><div class=\"t m0 x0 h17 y12 ff3 fs4 fcb sc0 ls0 ws0\">RAZEM KAPI<span class=\"_ _1\"></span>TA\u0141 W\u0141ASNY I <span class=\"_ _1\"></span>ZOBOWI\u0104ZANIA<span class=\"ff2\"> </span></div></div><div class=\"c w33 h5d gs10f\"><div class=\"t m0 x38 h17 y12 ff2 fs4 fcb sc0 ls5 ws0\">26<span class=\"ls0\"> 963,1 </span></div></div><div class=\"c w34 h5d gs110\"><div class=\"t m0 x45 h17 y12 ff2 fs4 fcb sc0 ls0 ws0\">107,7 </div></div><div class=\"c w35 h5d gs111\"><div class=\"t m0 x50 h17 y12 ff2 fs4 fcb sc0 ls5 ws0\">27<span class=\"ls0\"> 070,8 </span></div></div><div class=\"c w36 h5d gs112\"><div class=\"t m0 x27 h17 y12 ff2 fs4 fcb sc0 ls5 ws0\">15<span class=\"ls0\"> 961,8 </span></div></div><div class=\"c w37 h5d gs113\"><div class=\"t m0 x5e h17 y12 ff2 fs4 fcb sc0 ls0 ws0\">51,1 </div></div><div class=\"c w38 h5d gs114\"><div class=\"t m0 xb h17 y12 ff2 fs4 fcb sc0 ls5 ws0\">16<span class=\"ls0\"> 012,9 </span></div></div><div class=\"c w8 h4 gsd1\"><div class=\"t m0 x8 h3 y25a ff7 fs1 fc0 sc0 ls0 ws0\">Wp\u0142yw <span class=\"_ _9\"></span>zmian <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>asad <span class=\"_ _9\"></span>(polityki) <span class=\"_ _b\"></span>rachunkowo\u015bci <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>skonsolidowane <span class=\"_ _9\"></span>spr<span class=\"_ _0\"></span>awozdanie <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>wyniku <span class=\"_ _b\"></span>finansowego <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>inny<span class=\"_ _0\"></span>ch <span class=\"_ _9\"></span>ca\u0142kowitych <span class=\"_ _b\"></span>dochod\u00f3w <span class=\"_ _9\"></span>za <span class=\"_ _9\"></span>rok </div><div class=\"t m0 x8 h3 y25b ff7 fs1 fc0 sc0 ls0 ws0\">obrotowy zako\u0144czony 31 grudnia 2022 roku przedstawia poni\u017csza tabela.<span class=\"ff1\"> </span></div></div><div class=\"c w3a h60 gs115\"><div class=\"t m0 x61 h17 y25e ff3 fs4 fc0 sc0 ls0 ws0\">Za rok obrotow<span class=\"_ _1\"></span>y zako\u0144czony<span class=\"ff2\"> </span></div><div class=\"t m0 xd h17 y70 ff2 fs4 fc0 sc0 ls0 ws0\"> 31 grudnia 2022 </div></div><div class=\"c w3b h61 gs116\"><div class=\"t m0 x2e h8 y106 ff2 fs2 fc0 sc0 ls0 ws0\">dane zatwierdzone<span class=\"_ _0\"></span> </div></div><div class=\"c w3c h61 gs117\"><div class=\"t m0 x1a h8 y260 ff3 fs2 fc0 sc0 ls0 ws0\">korekta z tytu\u0142u zmi<span class=\"_ _0\"></span>an </div><div class=\"t m0 x1a h17 y261 ff3 fs2 fc0 sc0 ls0 ws0\">zasad rachunkowo<span class=\"_ _0\"></span>\u015bci<span class=\"ff2 fs4\"> </span></div></div><div class=\"c w3d h61 gs118\"><div class=\"t m0 x2e h17 y106 ff3 fs2 fc0 sc0 ls0 ws0\">dane przekszta\u0142cone<span class=\"_ _0\"></span><span class=\"ff2 fs4\"> </span></div></div><div class=\"c w39 h20 gs119\"><div class=\"t m0 x0 h16 yc1 ff7 fs4 fc0 sc0 ls0 ws0\">Koszt sprzedanych pr<span class=\"_ _1\"></span>odukt\u00f3w, mat<span class=\"_ _1\"></span>eria\u0142\u00f3w i towar\u00f3w<span class=\"ff1\"> </span></div></div><div class=\"c w3b h20 gs11a\"><div class=\"t m0 x52 h16 yc1 ff1 fs4 fc0 sc0 ls11 ws0\">(9<span class=\"ls0\"> 552,5) </span></div></div><div class=\"c w3c h20 gs11b\"><div class=\"t m0 x1b h16 yc1 ff1 fs4 fc0 sc0 ls0 ws0\">69,9 </div></div><div class=\"c w3d h20 gs11c\"><div class=\"t m0 x34 h16 yc1 ff1 fs4 fc0 sc0 ls11 ws0\">(9<span class=\"ls0\"> 482,6) </span></div></div><div class=\"c w39 h62 gs11d\"><div class=\"t m0 x0 h17 y213 ff3 fs4 fc2 sc0 ls0 ws0\">ZYSK BRUTTO <span class=\"_ _1\"></span>ZE SPRZEDA\u017b<span class=\"_ _1\"></span>Y<span class=\"ff2\"> </span></div></div><div class=\"c w3b h62 gs11e\"><div class=\"t m0 x47 h17 y213 ff2 fs4 fc2 sc0 ls5 ws0\">10<span class=\"ls0\"> 646,0 </span></div></div><div class=\"c w3c h62 gs11f\"><div class=\"t m0 x1b h17 y213 ff2 fs4 fc2 sc0 ls0 ws0\">69,9 </div></div><div class=\"c w3d h62 gs120\"><div class=\"t m0 x2a h17 y213 ff2 fs4 fc2 sc0 ls5 ws0\">10<span class=\"ls0\"> 715,9 </span></div></div><div class=\"c w39 h63 gs121\"><div class=\"t m0 x0 h17 yc1 ff2 fs4 fc2 sc0 ls0 ws0\">ZYSK OPERAC<span class=\"_ _1\"></span>YJNY </div></div><div class=\"c w3b h63 gs122\"><div class=\"t m0 x49 h17 yc1 ff2 fs4 fc2 sc0 ls0 ws0\">9 336,4 </div></div><div class=\"c w3c h63 gs123\"><div class=\"t m0 x1b h17 yc1 ff2 fs4 fc2 sc0 ls0 ws0\">69,9 </div></div><div class=\"c w3d h63 gs124\"><div class=\"t m0 x37 h17 yc1 ff2 fs4 fc2 sc0 ls0 ws0\">9 406,3 </div></div><div class=\"c w39 h64 gs125\"><div class=\"t m0 x0 h17 y213 ff2 fs4 fc2 sc0 ls0 ws0\">ZYSK PRZED OPO<span class=\"_ _1\"></span>DATKOWANI<span class=\"_ _1\"></span>EM </div></div><div class=\"c w3b h64 gs126\"><div class=\"t m0 x49 h17 y213 ff2 fs4 fc2 sc0 ls0 ws0\">9 389,4 </div></div><div class=\"c w3c h64 gs127\"><div class=\"t m0 x1b h17 y213 ff2 fs4 fc2 sc0 ls0 ws0\">69,9 </div></div><div class=\"c w3d h64 gs128\"><div class=\"t m0 x37 h17 y213 ff2 fs4 fc2 sc0 ls0 ws0\">9 459,3 </div></div><div class=\"c w39 h63 gs129\"><div class=\"t m0 x0 h16 y213 ff1 fs4 fc0 sc0 ls0 ws0\">Podatek dochodow<span class=\"_ _1\"></span>y </div></div><div class=\"c w3b h63 gs12a\"><div class=\"t m0 x52 h16 y213 ff1 fs4 fc0 sc0 ls11 ws0\">(1<span class=\"ls0\"> 795,6) </span></div></div><div class=\"c w3c h63 gs12b\"><div class=\"t m0 x1c h16 y213 ff1 fs4 fc0 sc0 ls0 ws0\">(13,3) </div></div><div class=\"c w3d h63 gs12c\"><div class=\"t m0 x34 h16 y213 ff1 fs4 fc0 sc0 ls11 ws0\">(1<span class=\"ls0\"> 808,9) </span></div></div><div class=\"c w39 h63 gs12d\"><div class=\"t m0 x0 h17 y6d ff2 fs4 fcb sc0 ls0 ws0\">ZYSK NETTO </div></div><div class=\"c w3b h63 gs12e\"><div class=\"t m0 x49 h17 y6d ff2 fs4 fcb sc0 ls0 ws0\">7 593,8 </div></div><div class=\"c w3c h63 gs12f\"><div class=\"t m0 x1b h17 y6d ff2 fs4 fcb sc0 ls0 ws0\">56,6 </div></div><div class=\"c w3d h63 gs130\"><div class=\"t m0 x37 h17 y6d ff2 fs4 fcb sc0 ls0 ws0\">7 650,4 </div></div><div class=\"c w39 h65 gs131\"><div class=\"t m0 x0 h17 y268 ff3 fs4 fcb sc0 ls0 ws0\">CA\u0141KOWITE DOC<span class=\"_ _1\"></span>HODY RAZEM<span class=\"ff2\"> </span></div></div><div class=\"c w3b h65 gs132\"><div class=\"t m0 x49 h17 y268 ff2 fs4 fcb sc0 ls0 ws0\">7 619,9 </div></div><div class=\"c w3c h65 gs133\"><div class=\"t m0 x1b h17 y268 ff2 fs4 fcb sc0 ls0 ws0\">56,6 </div></div><div class=\"c w3d h65 gs134\"><div class=\"t m0 x37 h17 y268 ff2 fs4 fcb sc0 ls0 ws0\">7 676,5 </div></div><div class=\"c w39 h66 gs135\"><div class=\"t m0 x0 h16 y269 ff7 fs4 fc0 sc0 ls0 ws0\">Podstawowy i ro<span class=\"_ _1\"></span>zwodniony zysk na a<span class=\"_ _1\"></span>kcj\u0119 przypadaj<span class=\"_ _1\"></span>\u0105cy na<span class=\"ff1\"> akcjonariuszy </span></div><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Jednostki <span class=\"ff7\">dominuj\u0105<span class=\"_ _1\"></span>cej (wyra\u017cony<span class=\"ff1\"> w PL<span class=\"_ _1\"></span>N <span class=\"ls5\">na</span> <span class=\"ff7\">jedn\u0105</span> <span class=\"ff7\">akcj\u0119)<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span></span></div></div><div class=\"c w3b h66 gs136\"><div class=\"t m0 x2a h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">64,40 </div></div><div class=\"c w3c h66 gs137\"><div class=\"t m0 x1b h16 y26b ff1 fs4 fc0 sc0 ls0 ws0\">0,48 </div></div><div class=\"c w3d h66 gs138\"><div class=\"t m0 x1d h16 y26b ff1 fs4 fc0 sc0 ls0 ws0\">64,88<span class=\"_ _1c\"> </span> </div></div><div class=\"c w8 h4 gs13a\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h3 y45 ff7 fs1 fc0 sc0 ls0 ws0\">Wp\u0142yw <span class=\"_ _5\"></span>zmian <span class=\"_ _1\"></span>zasad <span class=\"_ _5\"></span>(polityki) <span class=\"_ _1\"></span>rachunkowo\u015bci <span class=\"_ _5\"></span>na <span class=\"_ _5\"></span>skonsolidowane <span class=\"_ _1\"></span>sprawozdanie <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>przep\u0142yw\u00f3w <span class=\"_ _5\"></span>pieni\u0119\u017cnych <span class=\"_ _1\"></span>za <span class=\"_ _5\"></span>rok <span class=\"_ _1\"></span>obrotowy <span class=\"_ _5\"></span>zako\u0144czony<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _1\"></span>31 <span class=\"_ _5\"></span>grudnia<span class=\"_ _0\"></span> </span></div><div class=\"t m0 x8 h3 y46 ff7 fs1 fc0 sc0 ls0 ws0\">2022 roku przedstawia poni\u017csza tabela.<span class=\"ff1\"> </span></div></div><div class=\"c w3e h67 gs13b\"><div class=\"t m0 x61 h17 y186 ff2 fs4 fc0 sc0 ls0 ws0\">Za rok <span class=\"ff3\">obrotow<span class=\"_ _1\"></span>y zako\u0144czony<span class=\"ff2\"> </span></span></div><div class=\"t m0 xd h17 y175 ff2 fs4 fc0 sc0 ls0 ws0\"> 31 grudnia 2022 </div></div><div class=\"c w3b h68 gs13c\"><div class=\"t m0 x2e h8 y106 ff2 fs2 fc0 sc0 ls0 ws0\">dane zatwierdzone<span class=\"_ _0\"></span> </div></div><div class=\"c w3c h68 gs13d\"><div class=\"t m0 x1a h8 y26f ff3 fs2 fc0 sc0 ls0 ws0\">korekta z tytu\u0142u zmi<span class=\"_ _0\"></span>an </div><div class=\"t m0 x1a h8 y6f ff3 fs2 fc0 sc0 ls0 ws0\">zasad rachunkowo<span class=\"_ _0\"></span>\u015bci<span class=\"ff2\"> </span></div></div><div class=\"c w3f h68 gs13e\"><div class=\"t m0 x65 h8 y106 ff3 fs2 fc0 sc0 ls0 ws0\">dane przekszta\u0142cone<span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w39 h20 gs13f\"><div class=\"t m0 x0 h16 y79 ff7 fs4 fc0 sc0 ls0 ws0\">Wp\u0142ywy pieni\u0119\u017cne <span class=\"_ _1\"></span>z dzia\u0142alno\u015bci op<span class=\"_ _1\"></span>eracyjnej<span class=\"ff1\"> </span></div></div><div class=\"c w3b h20 gs140\"><div class=\"t m0 x47 h16 y79 ff1 fs4 fc0 sc0 ls5 ws0\">10<span class=\"ls0\"> 741,1 </span></div></div><div class=\"c w3c h20 gs141\"><div class=\"t m0 x3e h16 y79 ff1 fs4 fc0 sc0 ls0 ws0\">355,1 </div></div><div class=\"c w3f h20 gs142\"><div class=\"t m0 x34 h16 y79 ff1 fs4 fc0 sc0 ls5 ws0\">11<span class=\"ls0\"> 096,2 </span></div></div><div class=\"c w39 h63 gs143\"><div class=\"t m0 x0 h17 ya4 ff3 fs4 fc2 sc0 ls0 ws0\">PRZEP\u0141YWY PI<span class=\"_ _1\"></span>ENI\u0118\u017bNE NE<span class=\"_ _1\"></span>TTO Z DZIA\u0141<span class=\"_ _1\"></span>ALNO\u015aCI OPER<span class=\"_ _1\"></span>ACYJNEJ<span class=\"ff2\"> </span></div></div><div class=\"c w3b h63 gs144\"><div class=\"t m0 x47 h17 ya4 ff2 fs4 fc2 sc0 ls5 ws0\">10<span class=\"ls0\"> 689,8 </span></div></div><div class=\"c w3c h63 gs145\"><div class=\"t m0 x3e h17 ya4 ff2 fs4 fc2 sc0 ls0 ws0\">355,1 </div></div><div class=\"c w3f h63 gs146\"><div class=\"t m0 x34 h17 ya4 ff2 fs4 fc2 sc0 ls5 ws0\">11<span class=\"ls0\"> 044,9 </span></div></div><div class=\"c w39 h64 gs147\"><div class=\"t m0 x0 h16 ya4 ff7 fs4 fc0 sc0 ls0 ws0\">Nabycie rzeczowyc<span class=\"_ _1\"></span>h aktyw\u00f3w trwa\u0142<span class=\"_ _1\"></span>ych<span class=\"ff1\"> </span></div></div><div class=\"c w3b h64 gs148\"><div class=\"t m0 x52 h16 ya4 ff1 fs4 fc0 sc0 ls11 ws0\">(2<span class=\"ls0\"> 267,7) </span></div></div><div class=\"c w3c h64 gs149\"><div class=\"t m0 x33 h16 ya4 ff1 fs4 fc0 sc0 ls0 ws0\">(355,1) </div></div><div class=\"c w3f h64 gs14a\"><div class=\"t m0 x34 h16 ya4 ff1 fs4 fc0 sc0 ls11 ws0\">(2<span class=\"ls0\"> 622,8) </span></div></div><div class=\"c w39 h63 gs14b\"><div class=\"t m0 x0 h17 ya4 ff3 fs4 fc2 sc0 ls0 ws0\">PRZEP\u0141YWY PI<span class=\"_ _1\"></span>ENI\u0118\u017bNE NE<span class=\"_ _1\"></span>TTO Z DZIA\u0141<span class=\"_ _1\"></span>ALNO\u015aCI INWEST<span class=\"_ _1\"></span>YCYJNEJ<span class=\"ff2\"> </span></div></div><div class=\"c w3b h63 gs14c\"><div class=\"t m0 x52 h17 ya4 ff2 fs4 fc2 sc0 ls11 ws0\">(6<span class=\"ls0\"> 333,1) </span></div></div><div class=\"c w3c h63 gs14d\"><div class=\"t m0 x33 h17 ya4 ff2 fs4 fc2 sc0 ls0 ws0\">(355,1) </div></div><div class=\"c w3f h63 gs14e\"><div class=\"t m0 x34 h17 ya4 ff2 fs4 fc2 sc0 ls11 ws0\">(6<span class=\"ls0\"> 688,2) </span></div></div><div class=\"c w39 h63 gs14f\"><div class=\"t m0 x0 h17 ya4 ff3 fs4 fc2 sc0 ls0 ws0\">ZMIANA STANU \u015a<span class=\"_ _1\"></span>RODK\u00d3W PIE<span class=\"_ _1\"></span>NI\u0118\u017bNYCH I<span class=\"ff2\"> ICH </span>EKWIW<span class=\"_ _1\"></span>ALENT\u00d3W<span class=\"ff2\"> </span></div></div><div class=\"c w3b h63 gs150\"><div class=\"t m0 x49 h17 ya4 ff2 fs4 fc2 sc0 ls0 ws0\">3 538,0 </div></div><div class=\"c w3c h63 gs151\"><div class=\"t m0 x20 h17 ya4 ff2 fs4 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w3f h63 gs152\"><div class=\"t m0 x33 h17 ya4 ff2 fs4 fc2 sc0 ls0 ws0\">3 538,0 </div></div><div class=\"c w8 h4 gs13a\"><div class=\"t m0 x8 h3 y275 ff7 fs1 fc0 sc0 ls0 ws0\">Wp\u0142yw <span class=\"_ _b\"></span>zmian <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>asad <span class=\"_ _b\"></span>(poli<span class=\"_ _0\"></span>tyki) <span class=\"_ _b\"> </span>r<span class=\"_ _0\"></span>achunkowo\u015bci <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>skonsolidowane <span class=\"_ _b\"></span>spr<span class=\"_ _0\"></span>awozdanie <span class=\"_ _b\"></span>ze <span class=\"_ _b\"> </span>zmian<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>w <span class=\"_ _8\"> </span>kapitale <span class=\"_ _b\"></span>w\u0142asnym <span class=\"_ _e\"> </span>za <span class=\"_ _b\"></span>rok <span class=\"_ _8\"> </span>obrotowy <span class=\"_ _b\"></span>zako\u0144czony </div><div class=\"t m0 x8 h3 y276 ff1 fs1 fc0 sc0 ls3 ws0\">31<span class=\"ls0\"> <span class=\"ff7\">grudnia 2022 roku przedstawia poni\u017csza tabela.</span> </span></div></div><div class=\"c w42 h3f gs153\"><div class=\"t m0 x35 h17 y26e ff3 fs4 fc0 sc0 ls0 ws0\">Przypadaj\u0105ce na <span class=\"_ _1\"></span>akcjonariuszy J<span class=\"_ _1\"></span>ednostki domin<span class=\"_ _1\"></span>uj\u0105cej<span class=\"ff2\"> </span></div></div><div class=\"c w43 h69 gs154\"><div class=\"t m0 x3f h17 y27a ff3 fs4 fc0 sc0 ls0 ws0\">Udzia\u0142y </div><div class=\"t m0 x16 h17 y27b ff3 fs4 fc0 sc0 ls0 ws0\">niekontroluj\u0105ce<span class=\"_ _1\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w44 h69 gs155\"><div class=\"t m0 x3f h17 y27a ff2 fs4 fc0 sc0 ls0 ws0\">Razem </div><div class=\"t m0 x2 h17 y27b ff3 fs4 fc0 sc0 ls0 ws0\">kapita\u0142 w\u0142asny<span class=\"ff2\"> </span></div></div><div class=\"c w45 h6a gs156\"><div class=\"t m0 x14 h17 y27c ff3 fs4 fc0 sc0 ls0 ws0\">Kapita\u0142<span class=\"ff2\"> </span></div><div class=\"t m0 x2 h17 y16d ff2 fs4 fc0 sc0 ls0 ws0\">podstawowy </div></div><div class=\"c w45 h6a gs157\"><div class=\"t m0 x27 h17 y27d ff3 fs4 fc0 sc0 ls0 ws0\">Nadwy\u017cka <span class=\"ff2\"> </span></div><div class=\"t m0 x43 h17 y27e ff3 fs4 fc0 sc0 ls0 ws0\">warto\u015bci </div><div class=\"t m0 x6b h17 y27c ff2 fs4 fc0 sc0 ls0 ws0\">emisyjnej  </div><div class=\"t m0 x28 h17 y16d ff2 fs4 fc0 sc0 ls0 ws0\">akcji nad ich </div><div class=\"t m0 x32 h17 y16c ff3 fs4 fc0 sc0 ls0 ws0\">warto\u015bci\u0105 </div><div class=\"t m0 x6b h17 y12 ff3 fs4 fc0 sc0 ls0 ws0\">nominaln\u0105<span class=\"ff2\"> </span></div></div><div class=\"c w34 h6a gs158\"><div class=\"t m0 x14 h17 y27f ff3 fs4 fc0 sc0 ls0 ws0\">Kapita\u0142 <span class=\"ff2\"> </span></div><div class=\"t m0 x50 h17 y280 ff2 fs4 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">tytu\u0142u</span> </div><div class=\"t m0 x17 h17 y281 ff2 fs4 fc0 sc0 ls0 ws0\">wyceny </div><div class=\"t m0 x16 h17 y282 ff3 fs4 fc0 sc0 ls0 ws0\">instrument\u00f3w </div><div class=\"t m0 x28 h17 y26a ff2 fs4 fc0 sc0 ls0 ws0\">finansowych </div></div><div class=\"c w45 h6a gs159\"><div class=\"t m0 x31 h17 y27c ff2 fs4 fc0 sc0 ls0 ws0\">Zyski </div><div class=\"t m0 x65 h17 y16d ff2 fs4 fc0 sc0 ls0 ws0\">zatrzymane </div></div><div class=\"c w46 h6a gs15a\"><div class=\"t m0 x50 h17 y281 ff2 fs4 fc0 sc0 ls0 ws0\">Razem </div></div><div class=\"c w40 h2d gs15b\"><div class=\"t m0 x0 h17 y115 ff2 fs4 fc0 sc0 ls0 ws0\">STAN <span class=\"ls9\">NA</span> <span class=\"_ _1\"></span>1 STYCZNIA 2022 </div><div class=\"t m0 x0 h17 y261 ff2 fs2 fc0 sc0 ls0 ws0\">(<span class=\"ffa\">dane zatwierdzone)<span class=\"_ _0\"></span></span><span class=\"fs4\"> </span></div></div><div class=\"c w45 h2d gs15c\"><div class=\"t m0 x42 h17 y284 ff2 fs4 fc0 sc0 ls0 ws0\">1 251,9 </div></div><div class=\"c w45 h2d gs15d\"><div class=\"t m0 x4a h17 y284 ff2 fs4 fc0 sc0 ls0 ws0\">905,0 </div></div><div class=\"c w34 h2d gs15e\"><div class=\"t m0 x17 h17 y284 ff2 fs4 fc0 sc0 ls0 ws0\">(17,4) </div></div><div class=\"c w45 h2d gs15f\"><div class=\"t m0 x42 h17 y284 ff2 fs4 fc0 sc0 ls0 ws0\">5 712,0 </div></div><div class=\"c w46 h2d gs160\"><div class=\"t m0 x43 h17 y284 ff2 fs4 fc0 sc0 ls0 ws0\">7 851,5 </div></div><div class=\"c w43 h2d gs161\"><div class=\"t m0 x52 h17 y284 ff2 fs4 fc0 sc0 ls0 ws0\">446,3 </div></div><div class=\"c w44 h2d gs162\"><div class=\"t m0 x4a h17 y284 ff2 fs4 fc0 sc0 ls0 ws0\">8 297,8 </div></div><div class=\"c w40 h61 gs163\"><div class=\"t m0 x0 h16 y285 ff7 fs4 fc0 sc0 ls0 ws0\">Korekta <span class=\"_ _f\"> </span>z <span class=\"_ _f\"> </span>tytu\u0142u <span class=\"_ _f\"> </span>zmian <span class=\"_ _f\"> </span>zasad<span class=\"_ _1\"></span> </div><div class=\"t m0 x0 h16 y175 ff7 fs4 fc0 sc0 ls0 ws0\">rachunkowo\u015bci <span class=\"ff1\"> </span></div></div><div class=\"c w45 h61 gs164\"><div class=\"t m0 x36 h16 y26b ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w45 h61 gs165\"><div class=\"t m0 x36 h16 y26b ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w34 h61 gs166\"><div class=\"t m0 x36 h16 y26b ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w45 h61 gs167\"><div class=\"t m0 x3f h16 y26b ff1 fs4 fc0 sc0 ls0 ws0\">51,1 </div></div><div class=\"c w46 h61 gs168\"><div class=\"t m0 x45 h16 y26b ff1 fs4 fc0 sc0 ls0 ws0\">51,1 </div></div><div class=\"c w43 h61 gs169\"><div class=\"t m0 x37 h16 y26b ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w44 h61 gs16a\"><div class=\"t m0 x35 h16 y26b ff1 fs4 fc0 sc0 ls0 ws0\">51,1 </div></div><div class=\"c w40 h68 gs16b\"><div class=\"t m0 x0 h17 y287 ff2 fs4 fc0 sc0 ls0 ws0\">STAN <span class=\"ls9\">NA</span> <span class=\"_ _1\"></span>1 STYCZNIA 2022 </div><div class=\"t m0 x0 h17 y6b ff2 fs2 fc0 sc0 ls0 ws0\">(<span class=\"ff9\">dane przekszta\u0142cone)<span class=\"_ _0\"></span></span><span class=\"fs4\"> </span></div></div><div class=\"c w45 h68 gs16c\"><div class=\"t m0 x42 h17 y26b ff2 fs4 fc0 sc0 ls0 ws0\">1 251,9 </div></div><div class=\"c w45 h68 gs16d\"><div class=\"t m0 x4a h17 y26b ff2 fs4 fc0 sc0 ls0 ws0\">905,0 </div></div><div class=\"c w34 h68 gs16e\"><div class=\"t m0 x17 h17 y26b ff2 fs4 fc0 sc0 ls0 ws0\">(17,4) </div></div><div class=\"c w45 h68 gs16f\"><div class=\"t m0 x42 h17 y26b ff2 fs4 fc0 sc0 ls0 ws0\">5 763,1 </div></div><div class=\"c w46 h68 gs170\"><div class=\"t m0 x43 h17 y26b ff2 fs4 fc0 sc0 ls0 ws0\">7 902,6 </div></div><div class=\"c w43 h68 gs171\"><div class=\"t m0 x52 h17 y26b ff2 fs4 fc0 sc0 ls0 ws0\">446,3 </div></div><div class=\"c w44 h68 gs172\"><div class=\"t m0 x4a h17 y26b ff2 fs4 fc0 sc0 ls0 ws0\">8 348,9 </div></div><div class=\"c w40 h6b gs173\"><div class=\"t m0 x4 h16 y212 ff7 fs4 fc0 sc0 ls0 ws0\">Ca\u0142kowite dochody ra<span class=\"_ _1\"></span>zem:<span class=\"ff1\"> </span></div><div class=\"t m0 x4 h9 ya4 ff4 fs2 fc0 sc0 ls0 ws0\">(dane <span class=\"ff5\">przekszta\u0142cone)<span class=\"_ _0\"></span></span> </div></div><div class=\"c w45 h6b gs174\"><div class=\"t m0 x36 h16 y10d ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w45 h6b gs175\"><div class=\"t m0 x36 h16 y10d ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w34 h6b gs176\"><div class=\"t m0 x3f h16 y10d ff1 fs4 fc0 sc0 ls0 ws0\">15,1 </div></div><div class=\"c w45 h6b gs177\"><div class=\"t m0 x42 h16 y10d ff1 fs4 fc0 sc0 ls0 ws0\">7 628,8 </div></div><div class=\"c w46 h6b gs178\"><div class=\"t m0 x43 h16 y10d ff1 fs4 fc0 sc0 ls0 ws0\">7 643,9 </div></div><div class=\"c w43 h6b gs179\"><div class=\"t m0 x49 h16 y10d ff1 fs4 fc0 sc0 ls0 ws0\">32,6 </div></div><div class=\"c w44 h6b gs17a\"><div class=\"t m0 x4a h16 y10d ff1 fs4 fc0 sc0 ls0 ws0\">7 676,5 </div></div><div class=\"c w40 h68 gs17b\"><div class=\"t m0 x4c h16 y287 ff1 fs4 fc0 sc0 ls0 ws0\">- zysk netto </div><div class=\"t m0 x4c h16 y6b ff4 fs2 fc0 sc0 ls6 ws0\">  <span class=\"ff5 ls0\">(dane przekszta\u0142co<span class=\"_ _0\"></span>ne)<span class=\"ff1 fs4\"> </span></span></div></div><div class=\"c w45 h68 gs17c\"><div class=\"t m0 x36 h16 y26b ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w45 h68 gs17d\"><div class=\"t m0 x36 h16 y26b ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w34 h68 gs17e\"><div class=\"t m0 x36 h16 y26b ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w45 h68 gs17f\"><div class=\"t m0 x42 h16 y26b ff1 fs4 fc0 sc0 ls0 ws0\">7 618,0 </div></div><div class=\"c w46 h68 gs180\"><div class=\"t m0 x43 h16 y26b ff1 fs4 fc0 sc0 ls0 ws0\">7 618,0 </div></div><div class=\"c w43 h68 gs181\"><div class=\"t m0 x49 h16 y26b ff1 fs4 fc0 sc0 ls0 ws0\">32,4 </div></div><div class=\"c w44 h68 gs182\"><div class=\"t m0 x4a h16 y26b ff1 fs4 fc0 sc0 ls0 ws0\">7 650,4 </div></div><div class=\"c w40 h6c gs183\"><div class=\"t m0 x4c h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">- <span class=\"ff7\">inne ca\u0142kowite <span class=\"_ _1\"></span>dochody<span class=\"ff1\"> </span></span></div></div><div class=\"c w45 h6c gs184\"><div class=\"t m0 x36 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w45 h6c gs185\"><div class=\"t m0 x36 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w34 h6c gs186\"><div class=\"t m0 x3f h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">15,1 </div></div><div class=\"c w45 h6c gs187\"><div class=\"t m0 x3f h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">10,8 </div></div><div class=\"c w46 h6c gs188\"><div class=\"t m0 x45 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">25,9 </div></div><div class=\"c w43 h6c gs189\"><div class=\"t m0 x36 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">0,2 </div></div><div class=\"c w44 h6c gs18a\"><div class=\"t m0 x35 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">26,1 </div></div><div class=\"c w40 h36 gs18b\"><div class=\"t m0 x4 h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">Dywidendy </div></div><div class=\"c w45 h36 gs18c\"><div class=\"t m0 x36 h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w45 h36 gs18d\"><div class=\"t m0 x36 h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w34 h36 gs18e\"><div class=\"t m0 x36 h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w45 h36 gs18f\"><div class=\"t m0 x36 h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w46 h36 gs190\"><div class=\"t m0 x49 h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w43 h36 gs191\"><div class=\"t m0 x1 h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">(0,1) </div></div><div class=\"c w44 h36 gs192\"><div class=\"t m0 x47 h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">(0,1) </div></div><div class=\"c w40 h68 gs193\"><div class=\"t m0 x4 h16 y285 ff7 fs4 fc0 sc0 ls0 ws0\">Transakcje z udzia\u0142<span class=\"_ _1\"></span>owcami </div><div class=\"t m0 x4 h16 yb ff7 fs4 fc0 sc0 ls0 ws0\">niekontroluj\u0105cymi<span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w45 h68 gs194\"><div class=\"t m0 x36 h16 y25d ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w45 h68 gs195\"><div class=\"t m0 x36 h16 y25d ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w34 h68 gs196\"><div class=\"t m0 x36 h16 y25d ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w45 h68 gs197\"><div class=\"t m0 x31 h16 y25d ff1 fs4 fc0 sc0 ls0 ws0\">(2,2) </div></div><div class=\"c w46 h68 gs198\"><div class=\"t m0 x45 h16 y25d ff1 fs4 fc0 sc0 ls0 ws0\">(2,2) </div></div><div class=\"c w43 h68 gs199\"><div class=\"t m0 x49 h16 y25d ff1 fs4 fc0 sc0 ls0 ws0\">22,2 </div></div><div class=\"c w44 h68 gs19a\"><div class=\"t m0 x35 h16 y25d ff1 fs4 fc0 sc0 ls0 ws0\">20,0 </div></div><div class=\"c w40 h19 gs19b\"><div class=\"t m0 x4 h16 y6d ff7 fs4 fc0 sc0 ls0 ws0\">Pozosta\u0142e<span class=\"ff1\"> </span></div></div><div class=\"c w45 h19 gs19c\"><div class=\"t m0 x36 h16 y6d ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w45 h19 gs19d\"><div class=\"t m0 x36 h16 y6d ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w34 h19 gs19e\"><div class=\"t m0 x36 h16 y6d ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w45 h19 gs19f\"><div class=\"t m0 x31 h16 y6d ff1 fs4 fc0 sc0 ls0 ws0\">(0,1) </div></div><div class=\"c w46 h19 gs1a0\"><div class=\"t m0 x45 h16 y6d ff1 fs4 fc0 sc0 ls0 ws0\">(0,1) </div></div><div class=\"c w43 h19 gs1a1\"><div class=\"t m0 x37 h16 y6d ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w44 h19 gs1a2\"><div class=\"t m0 x47 h16 y6d ff1 fs4 fc0 sc0 ls0 ws0\">(0,1) </div></div><div class=\"c w40 h6d gs1a3\"><div class=\"t m0 x0 h17 y290 ff2 fs4 fc2 sc0 ls0 ws0\">STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2022 </div><div class=\"t m0 x0 h1c yfd ff9 fs2 fc2 sc0 ls0 ws0\">(dane przekszta\u0142cone)<span class=\"_ _0\"></span><span class=\"ffa\"> </span></div></div><div class=\"c w45 h6d gs1a4\"><div class=\"t m0 x42 h17 yd0 ff2 fs4 fc2 sc0 ls0 ws0\">1 251,9 </div></div><div class=\"c w45 h6d gs1a5\"><div class=\"t m0 x4a h17 yd0 ff2 fs4 fc2 sc0 ls0 ws0\">905,0 </div></div><div class=\"c w34 h6d gs1a6\"><div class=\"t m0 x31 h17 yd0 ff2 fs4 fc2 sc0 ls0 ws0\">(2,3) </div></div><div class=\"c w45 h6d gs1a7\"><div class=\"t m0 xb h17 yd0 ff2 fs4 fc2 sc0 ls5 ws0\">13<span class=\"ls0\"> 389,6 </span></div></div><div class=\"c w46 h6d gs1a8\"><div class=\"t m0 x6b h17 yd0 ff2 fs4 fc2 sc0 ls5 ws0\">15<span class=\"ls0\"> 544,2 </span></div></div><div class=\"c w43 h6d gs1a9\"><div class=\"t m0 x52 h17 yd0 ff2 fs4 fc2 sc0 ls0 ws0\">501,0 </div></div><div class=\"c w44 h6d gs1aa\"><div class=\"t m0 x50 h17 yd0 ff2 fs4 fc2 sc0 ls5 ws0\">16<span class=\"ls0\"> 045,2</span><span class=\"ls0\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "2.6.<span class=\"ffb ls0\"> <span class=\"ff3\">ZMIANY ZASAD RACHUNK<span class=\"_ _0\"></span>OWO\u015aCI STOSOWA<span class=\"_ _0\"></span>NYCH PRZEZ GRUP\u0118<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>ZMIANA ZASAD (POLITYKI) RACHUNKOWO\u015aC<span class=\"_ _1\"></span>I<span class=\"ff2\"> </span>Z <span class=\"_ _9\"></span>moc\u0105 <span class=\"_ _9\"></span>obowi\u0105zuj\u0105c\u0105 <span class=\"_ _b\"></span>od <span class=\"_ _9\"></span>1 <span class=\"_ _9\"></span>stycznia<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _b\"></span>Grupa <span class=\"_ _9\"></span>dokona\u0142a <span class=\"_ _b\"></span>zmiany <span class=\"_ _9\"></span>zasad <span class=\"_ _b\"></span>(polityki) <span class=\"_ _9\"></span>rachunkowo\u015bci <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>zakresie <span class=\"_ _9\"></span>ujmowania <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>wyceny <span class=\"_ _b\"></span>oraz ewidencji <span class=\"_ _b\"></span>i <span class=\"ff7\">prezentacji <span class=\"_ _b\"></span>nak\u0142ad\u00f3w <span class=\"_ _b\"></span>na</span> <span class=\"ff7\">zbrojenie <span class=\"_ _b\"></span>\u015bcian. <span class=\"_ _b\"></span>Nak\u0142ady <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>zbrojenie <span class=\"_ _9\"></span>\u015b<span class=\"_ _0\"></span>cian <span class=\"_ _b\"></span>obejmuj\u0105 <span class=\"_ _b\"></span>koszty <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>abudowy <span class=\"_ _9\"></span>maszyn <span class=\"_ _b\"></span>i <span class=\"_ _8\"> </span>urz\u0105dze\u0144 <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>przecince </span>\u015bcianowej, <span class=\"_ _9\"></span>chodniku <span class=\"_ _b\"></span>pod\u015bcianowym <span class=\"_ _b\"></span>oraz <span class=\"_ _9\"></span>nad\u015bci<span class=\"_ _0\"></span>anowym <span class=\"_ _9\"></span>(<span class=\"_ _0\"></span>np. <span class=\"_ _9\"></span>koszty <span class=\"_ _b\"></span>materia\u0142\u00f3w, <span class=\"_ _b\"></span>energii, <span class=\"_ _9\"></span>wynagrodze\u0144 <span class=\"_ _b\"></span>wraz <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>narzutami, <span class=\"_ _b\"></span>pozosta\u0142ych <span class=\"_ _b\"></span>us\u0142ug) niezb\u0119dnych <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>eksploatacji <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>transp<span class=\"_ _1\"></span>ortu <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _9\"></span>ze <span class=\"_ _9\"></span>\u015bciany. <span class=\"_ _0\"></span>Z<span class=\"_ _0\"></span>godnie <span class=\"_ _9\"></span>ze <span class=\"_ _9\"></span>zmienionymi <span class=\"_ _0\"></span>zasadami <span class=\"_ _9\"></span>(poli<span class=\"_ _0\"></span>tyk\u0105) <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>achunkow<span class=\"_ _1\"></span>o\u015bci <span class=\"_ _9\"></span>skumulowan<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>nak\u0142ady na<span class=\"ls0\"> <span class=\"ff7\">zbrojenie <span class=\"_ _8\"> </span>\u015bcian <span class=\"_ _b\"></span>Grupa <span class=\"_ _8\"> </span>ujmuje <span class=\"_ _b\"></span>jako</span> <span class=\"_ _8\"> </span>aktywa <span class=\"_ _8\"> </span>i <span class=\"_ _b\"></span>prezentuje <span class=\"_ _8\"> </span>w <span class=\"_ _b\"></span>skonsolidowanym <span class=\"_ _8\"> </span>sprawozdaniu <span class=\"_ _b\"></span>finansowym <span class=\"_ _8\"> </span>w <span class=\"_ _b\"></span>oddzielnej <span class=\"_ _8\"> </span>pozycji <span class=\"_ _8\"> </span>rzeczowych<span class=\"_ _1\"></span> </span>aktyw\u00f3w <span class=\"_ _1\"></span>trwa\u0142ych.<span class=\"ff4 fs4\"> </span>Uj\u0119te <span class=\"_ _1\"></span>jako aktywa<span class=\"_ _1\"></span> nak\u0142ady <span class=\"_ _5\"></span>na<span class=\"_ _0\"></span> zbrojenie <span class=\"_ _5\"></span>\u015bci<span class=\"_ _0\"></span>an <span class=\"_ _1\"></span>s\u0105 <span class=\"_ _1\"></span>rozliczane proporcjonalnie <span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>ilo\u015bci wydobytych <span class=\"_ _1\"></span>ton <span class=\"_ _1\"></span>w\u0119gla ze<span class=\"ff1\"> </span>zbrojonej \u015bciany w <span class=\"_ _b\"></span>stosunku <span class=\"_ _8\"> </span>do <span class=\"_ _b\"></span>ca\u0142o\u015bci <span class=\"_ _b\"> </span>osz<span class=\"_ _0\"></span>acowanych <span class=\"_ _b\"></span>zasob\u00f3w <span class=\"_ _8\"> </span>z <span class=\"_ _b\"></span>danej <span class=\"_ _b\"> </span>\u015bci<span class=\"_ _0\"></span>any <span class=\"_ _b\"></span>tj. <span class=\"_ _8\"> </span>metod\u0105 <span class=\"_ _b\"></span>naturaln\u0105, <span class=\"_ _b\"> </span>a <span class=\"_ _8\"> </span>amortyzacja <span class=\"_ _b\"></span>jest <span class=\"_ _8\"> </span>prezentowana <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>skonsoli<span class=\"_ _0\"></span>dowanym sprawozdaniu z wyniku finansowego i innych ca\u0142kowitych dochod\u00f3w w<span class=\"ff1\"> </span>pozycji \u201eKoszt sprzedanych produkt\u00f3w, materia\u0142\u00f3w i towar\u00f3w<span class=\"_ _1\"></span>\u201d.<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Przed <span class=\"_ _9\"></span>zmian\u0105 <span class=\"_ _9\"></span>zas<span class=\"_ _0\"></span>ad <span class=\"_ _9\"></span>rachunkowo\u015bci <span class=\"_ _b\"></span>koszty <span class=\"_ _9\"></span>prac <span class=\"_ _b\"></span>zwi\u0105zanych <span class=\"_ _9\"></span>ze<span class=\"ff1\"> </span>z<span class=\"_ _0\"></span>brojeniem <span class=\"_ _9\"></span>\u015bcian <span class=\"_ _9\"></span>ujmo<span class=\"_ _0\"></span>wane <span class=\"_ _9\"></span>by\u0142y <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>wyniku <span class=\"_ _9\"></span>f<span class=\"_ _0\"></span>inansowym <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>okresie, <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>kt\u00f3rym zosta\u0142y <span class=\"_ _1\"></span>poniesione <span class=\"_ _5\"></span>i wykazywane <span class=\"_ _5\"></span>w <span class=\"_ _5\"></span>pozycj<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>\u201eKoszt <span class=\"_ _1\"></span>sprzedanych <span class=\"_ _1\"></span>produkt\u00f3w, <span class=\"_ _5\"></span>materia\u0142\u00f3w <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>towar\u00f3w\u201d. Sto<span class=\"_ _1\"></span>sowana <span class=\"_ _5\"></span>dotyc<span class=\"_ _0\"></span>hczas <span class=\"_ _1\"></span>polityka rachunkowo\u015bci<span class=\"_ _1\"></span> pol<span class=\"ff7 ls0\">egaj\u0105ca na ujmo<span class=\"_ _0\"></span>waniu ponoszonych nak\u0142ad\u00f3w bezpo\u015brednio w <span class=\"_ _0\"></span>wyniku finansowym wynika\u0142a z <span class=\"_ _0\"></span>faktu, i\u017c z<span class=\"_ _0\"></span>asady rozliczania tego typu <span class=\"_ _9\"></span>koszt\u00f3w </span>nie <span class=\"_ _8\"> </span>s\u0105 <span class=\"_ _b\"></span>wprost <span class=\"_ _8\"> </span>uregulowane <span class=\"_ _b\"></span>w<span class=\"ff1\"> </span>MSR/MSSF. <span class=\"_ _8\"> </span>Ponadto, <span class=\"_ _b\"></span>Grupa<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>nie <span class=\"_ _8\"> </span>posiada\u0142a <span class=\"_ _8\"> </span>uprzednio <span class=\"_ _b\"></span>odpowiedniego <span class=\"_ _8\"> </span>systemu <span class=\"_ _8\"> </span>ewide<span class=\"_ _1\"></span>ncji <span class=\"_ _8\"> </span>tych <span class=\"_ _b\"></span>koszt\u00f3w, <span class=\"_ _e\"> </span>kt\u00f3ry pozwala\u0142by na ich kapitalizowanie i<span class=\"ff1\"> </span>amortyzowanie w okresie u\u017cytkowania. <span class=\"ff1\"> </span>Zmienione <span class=\"_ _0\"></span>ujmowanie, <span class=\"_ _9\"></span>wycena <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>prezentacja <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>ocenie <span class=\"_ _0\"></span>Grupy <span class=\"_ _9\"></span>lepiej <span class=\"_ _0\"></span>odzwierci<span class=\"_ _0\"></span>edla <span class=\"_ _0\"></span>charakter <span class=\"_ _9\"></span>aktyw\u00f3w, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>owstaj\u0105 <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _0\"></span>utrzymyw<span class=\"_ _9\"></span><span class=\"ff1\">ane <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>celu </span>wykorzystania <span class=\"_ _0\"></span>ich w procesie <span class=\"_ _0\"></span>produkcyjny<span class=\"ff7\">m. <span class=\"_ _0\"></span>Rozliczenie nak\u0142ad\u00f3w <span class=\"_ _0\"></span>to r<span class=\"_ _0\"></span>oz\u0142o\u017cenie warto\u015bci <span class=\"_ _0\"></span>na prz<span class=\"_ _0\"></span>estrzeni okresu u\u017cytkowania. <span class=\"_ _0\"></span>Uj\u0119cie r<span class=\"_ _0\"></span>ozliczenia </span>nak\u0142ad\u00f3w <span class=\"_ _b\"></span>w<span class=\"ff1\"> </span>kosztach <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span>mortyzacji <span class=\"_ _b\"></span>odzwierciedla <span class=\"_ _b\"></span>charakter <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>spos\u00f3b <span class=\"_ _b\"></span>u\u017cytkowania <span class=\"_ _b\"></span>aktyw\u00f3w. <span class=\"_ _b\"></span>W <span class=\"_ _b\"></span>efekcie <span class=\"_ _b\"></span>zmiany <span class=\"_ _b\"></span>zasad <span class=\"_ _b\"></span>(polityk<span class=\"_ _0\"></span>i) <span class=\"_ _b\"></span>rachunkowo\u015bci skonsolidowane <span class=\"_ _8\"> </span>sprawo<span class=\"ff7\">zdanie  finansowe <span class=\"_ _8\"> </span>b\u0119dzie <span class=\"_ _8\"> </span>zawiera\u0107  wiarygodne <span class=\"_ _8\"> </span>i</span> <span class=\"ff7\">bardziej  przydatne <span class=\"_ _8\"> </span>informacje <span class=\"_ _8\"> </span>o  wp\u0142ywie <span class=\"_ _8\"> </span>przedmiotowych <span class=\"_ _8\"> </span>zdarze\u0144 </span>na<span class=\"ls0\"> wynik finansowy Grupy. </span>Powy\u017csza  zmiana  zasad  (polityki)  rachunkowo\u015bci  zosta\u0142a <span class=\"_ _d\"> </span>zastosowana  retrospektywnie  poprzez  przekszta\u0142cenie  danych  por\u00f3wna<span class=\"_ _0\"></span><span class=\"ff1\">wczych </span>za<span class=\"ls0\"> poprzednie <span class=\"_ _9\"></span>okresy. <span class=\"_ _9\"></span><span class=\"ff7\">Uj\u0119cie<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _9\"></span>1 <span class=\"_ _0\"></span>stycznia <span class=\"_ _0\"></span>2022 <span class=\"_ _9\"></span>roku<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>akt<span class=\"_ _1\"></span>yw\u00f3w <span class=\"_ _0\"></span>dotycz\u0105c<span class=\"_ _1\"></span>ych <span class=\"_ _9\"></span>n<span class=\"_ _1\"></span>ak\u0142ad<span class=\"_ _1\"></span>\u00f3w <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>zbrojen<span class=\"_ _1\"></span>ie <span class=\"_ _9\"></span>\u015bc<span class=\"_ _1\"></span>ian <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>powod<span class=\"_ _1\"></span>owa\u0142o<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>mian\u0119<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>warto<span class=\"_ _1\"></span>\u015bci<span class=\"_ _1\"></span> </span></span>bilansow<span class=\"_ _1\"></span>ej o\u015brod<span class=\"_ _1\"></span>k\u00f3w generuj\u0105<span class=\"_ _1\"></span>cych \u015brodk<span class=\"_ _1\"></span>i pieni\u0119\u017cne<span class=\"_ _1\"></span> (\u201eCGU\u201d), w stosun<span class=\"_ _1\"></span>ku do k<span class=\"_ _0\"></span>t\u00f3ry<span class=\"_ _1\"></span>ch przeprow<span class=\"_ _1\"></span>adzono te<span class=\"_ _1\"></span>st na utrat\u0119 war<span class=\"_ _0\"></span>to\u015bci na dzie\u0144 31 <span class=\"_ _0\"></span>grud<span class=\"_ _1\"></span>nia<span class=\"_ _1c\"> </span>2021<span class=\"ls0\"> <span class=\"ff7\">roku.<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Zmiana <span class=\"_ _b\"></span>wa<span class=\"_ _1\"></span>rto\u015bc<span class=\"_ _1\"></span>i <span class=\"_ _b\"></span>bilanso<span class=\"_ _1\"></span>wej <span class=\"_ _b\"></span>CGU <span class=\"_ _b\"></span>spowod<span class=\"_ _1\"></span>owa<span class=\"_ _1\"></span>\u0142a <span class=\"_ _b\"></span>koniecz<span class=\"_ _1\"></span>no\u015b\u0107<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>dokonania <span class=\"_ _9\"></span>korekty <span class=\"_ _b\"></span>wys<span class=\"_ _1\"></span>oko\u015bci<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>odpis\u00f3w<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>aktual<span class=\"_ _1\"></span>izuj\u0105c<span class=\"_ _1\"></span>ych <span class=\"_ _b\"></span>z <span class=\"_ _b\"></span>tytu\u0142u <span class=\"_ _b\"></span>ut<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span><span class=\"ff1\">aty </span></span></span>warto\u015b<span class=\"_ _1\"></span>ci <span class=\"_ _e\"> </span>uj\u0119t<span class=\"_ _1\"></span>ych <span class=\"_ _8\"> </span>na  dz<span class=\"_ _1\"></span>ie\u0144 <span class=\"_ _8\"> </span>31  g<span class=\"_ _1\"></span>rudni<span class=\"_ _1\"></span>a <span class=\"_ _e\"> </span>2021 <span class=\"_ _8\"> </span>roku <span class=\"_ _e\"> </span>oraz <span class=\"_ _8\"> </span>konie<span class=\"_ _1\"></span>czno\u015bc<span class=\"_ _1\"></span>i <span class=\"_ _8\"> </span>korekty <span class=\"_ _8\"> </span>alokacji <span class=\"_ _8\"> </span>odpis\u00f3w <span class=\"_ _8\"> </span>do <span class=\"_ _8\"> </span>pos<span class=\"_ _0\"></span>zczeg\u00f3<span class=\"_ _1\"></span>lnych<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>aktyw\u00f3w<span class=\"_ _1\"></span>. <span class=\"_ _e\"> </span>Prze<span class=\"_ _1\"></span>kszta\u0142<span class=\"_ _1\"></span>cenie<span class=\"_ _5\"></span> to<span class=\"ls0\"> <span class=\"ff7\">obejm<span class=\"_ _1\"></span>uje  po<span class=\"_ _1\"></span>szczeg<span class=\"_ _1\"></span>\u00f3lne  p<span class=\"_ _1\"></span>ozyc<span class=\"_ _1\"></span>je  rze<span class=\"_ _1\"></span>czowy<span class=\"_ _1\"></span>ch  akt<span class=\"_ _1\"></span>yw\u00f3w  t<span class=\"_ _1\"></span>rwa\u0142ych <span class=\"_ _8\"> </span>i  warto\u015bci  n<span class=\"_ _1\"></span>iemate<span class=\"_ _1\"></span>rialn<span class=\"_ _1\"></span>ych,  o<span class=\"_ _1\"></span>raz  w <span class=\"_ _e\"> </span>konsekwen<span class=\"_ _5\"></span>cji  przekszt<span class=\"_ _1\"></span>a\u0142cen<span class=\"_ _1\"></span>ie  dan<span class=\"ff1\">ych </span></span></span>dotycz\u0105<span class=\"_ _1\"></span>cych w<span class=\"_ _1\"></span>yso<span class=\"_ _1\"></span>ko\u015bci a<span class=\"_ _1\"></span>mort<span class=\"_ _1\"></span>yzacj<span class=\"_ _1\"></span>i powy<span class=\"_ _1\"></span>\u017cszych<span class=\"_ _1\"></span> sk\u0142adn<span class=\"_ _1\"></span>ik\u00f3w <span class=\"_ _1\"></span>aktyw\u00f3w<span class=\"_ _5\"></span> trwa\u0142ych w<span class=\"_ _1\"></span> 2022 <span class=\"_ _1\"></span>roku<span class=\"_ _1\"></span>.<span class=\"_ _1c\"> </span>Na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _9\"></span>1 <span class=\"_ _0\"></span>stycznia <span class=\"_ _0\"></span>2022 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>Grupa <span class=\"_ _9\"></span>uj\u0119\u0142a <span class=\"_ _0\"></span>skumulowane <span class=\"_ _0\"></span>nak\u0142ady <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>zbrojenie <span class=\"_ _9\"></span>\u015bcian <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wysoko\u015bci <span class=\"_ _9\"></span>188,5 <span class=\"_ _0\"></span>mln <span class=\"_ _0\"></span>PLN, <span class=\"_ _9\"></span>odpis <span class=\"_ _0\"></span>aktualizuj\u0105<span class=\"_ _9\"></span>cy <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>tytu\u0142u<span class=\"_ _1\"></span> utraty <span class=\"_ _e\"> </span>warto\u015bci  (w <span class=\"_ _8\"> </span>wyniku <span class=\"_ _e\"> </span>przekszta\u0142cenia <span class=\"_ _e\"> </span>odpis\u00f3w <span class=\"_ _8\"> </span>aktuali<span class=\"_ _0\"></span>zuj\u0105cych <span class=\"_ _e\"> </span>z <span class=\"_ _e\"> </span>tytu\u0142u <span class=\"_ _8\"> </span>utraty  warto\u015bci <span class=\"_ _8\"> </span>na  dzie\u0144 <span class=\"_ _8\"> </span>31  grudnia <span class=\"_ _8\"> </span>2021  roku)  w <span class=\"_ _8\"> </span>wysoko\u015bci 125,5 mln <span class=\"ff7\">PLN or<span class=\"_ _0\"></span>az <span class=\"_ _0\"></span>zmniejszenie <span class=\"_ _0\"></span>aktywa <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>odr<span class=\"_ _0\"></span>oczonego podatku <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ochodowego od <span class=\"_ _9\"></span>powy\u017cszych <span class=\"_ _0\"></span>zmian w<span class=\"_ _0\"></span></span> <span class=\"ff7\">wysoko\u015bci<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>11,9</span> mln <span class=\"ff7\">PLN, kt\u00f3re<span class=\"_ _0\"></span> </span>zosta\u0142y <span class=\"_ _0\"></span>odniesione <span class=\"_ _0\"></span>w<span class=\"ff1\"> </span>wynik <span class=\"_ _0\"></span>lat <span class=\"_ _0\"></span>ubieg\u0142ych <span class=\"_ _0\"></span>w<span class=\"ff1\"> </span>\u0142\u0105cznej <span class=\"_ _9\"></span>wysoko\u015bci 51,1 <span class=\"_ _0\"></span>mln <span class=\"_ _0\"></span>PLN.<span class=\"ff1\"> <span class=\"_ _0\"></span></span>Na <span class=\"_ _0\"></span>dzi<span class=\"_ _0\"></span>e\u0144 <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>stycznia <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>uj\u0119\u0142a <span class=\"_ _0\"></span>skumulowane <span class=\"_ _0\"></span>nak\u0142ady na<span class=\"ls0\"> <span class=\"ff7\">zbrojenie <span class=\"_ _0\"></span>\u015bci<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wysoko\u015bc<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>233,4</span> mln <span class=\"ff7\">PLN, <span class=\"_ _9\"></span>odpis <span class=\"_ _0\"></span>aktualizuj\u0105cy <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _9\"></span>utraty <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _9\"></span>(w <span class=\"_ _0\"></span>wyniku <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>zekszta\u0142cenia <span class=\"_ _0\"></span>odpis\u00f3w <span class=\"_ _0\"></span>aktualizuj\u0105cy<span class=\"_ _0\"></span>ch </span></span>z <span class=\"ff7\">tytu\u0142u <span class=\"_ _0\"></span>utraty <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _0\"></span>31</span> <span class=\"ff7\">grudnia <span class=\"_ _0\"></span>2021 <span class=\"_ _0\"></span>roku)<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wysoko\u015bci <span class=\"_ _0\"></span>125,5 <span class=\"_ _0\"></span>mln <span class=\"_ _0\"></span>PLN <span class=\"_ _0\"></span>wraz <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>wynikaj\u0105c\u0105 <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tego <span class=\"_ _0\"></span>korekt\u0105 <span class=\"_ _0\"></span>amortyzacji <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wysoko\u015bci </span>25,0 <span class=\"_ _0\"></span>mln <span class=\"_ _9\"></span>PLN <span class=\"_ _9\"></span>oraz <span class=\"_ _0\"></span>zmniejsz<span class=\"_ _0\"></span>enie <span class=\"_ _0\"></span>aktywa <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _9\"></span>odroczonego <span class=\"_ _9\"></span>podatku <span class=\"_ _0\"></span>dochodowego <span class=\"_ _9\"></span>od <span class=\"_ _0\"></span>powy\u017cszych <span class=\"_ _9\"></span>zmian <span class=\"_ _9\"></span>w<span class=\"ff1\"> </span>wysoko\u015bci <span class=\"_ _9\"></span>25,2<span class=\"ff1\"> mln </span>PLN, <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>t\u00f3re zosta\u0142y odniesione w<span class=\"ff1\"> </span>wynik lat ubieg\u0142ych w<span class=\"ff1\"> </span>\u0142\u0105cznej wysoko\u015bci 107,7<span class=\"ff1\"> mln PLN. </span>Wp\u0142yw <span class=\"_ _b\"></span>opisanej <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>miany <span class=\"_ _b\"> </span>na<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>skonsolidowane <span class=\"_ _8\"> </span>sprawozdanie <span class=\"_ _b\"></span>z <span class=\"_ _b\"></span>sytu<span class=\"_ _0\"></span>acji <span class=\"_ _b\"></span>finansowej <span class=\"_ _8\"> </span>na <span class=\"_ _b\"></span>dzie\u0144 <span class=\"_ _8\"> </span>31 <span class=\"_ _b\"></span>grudnia <span class=\"_ _b\"> </span>2022<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>r<span class=\"_ _0\"></span>oku <span class=\"_ _b\"></span>oraz <span class=\"_ _8\"> </span>1 <span class=\"_ _b\"></span>stycznia <span class=\"_ _b\"></span>2<span class=\"_ _0\"></span>022<span class=\"_ _9\"></span><span class=\"ff1\"> <span class=\"_ _b\"></span>roku </span>przedstawia poni\u017csza tabela.<span class=\"ff1\"> </span>31.12.2022 01.01.2022 dane zatwierdzone korekta z tytu\u0142u zmian zasad rachunkowo\u015bci<span class=\"ff2\"> </span>dane przekszta\u0142cone<span class=\"ff2 fs4\"> </span>dane zatwierdzone<span class=\"fs4\"> </span>korekta z tytu\u0142u zmian zasad rachunkowo\u015bci<span class=\"ff2 fs4\"> </span>dane przekszta\u0142cone<span class=\"ff2 fs4\"> </span>AKTYWA AKTYWA TRWA<span class=\"_ _1\"></span>\u0141E<span class=\"ff2 fca\"> </span>Rzeczowe aktywa trw<span class=\"_ _1\"></span>a\u0142e<span class=\"ff1\"> </span>10<span class=\"ls0\"> 374,3 </span>133,1 10<span class=\"ls0\"> 507,4 </span>9 383,4 63,2 9 446,6 Warto\u015bci niematerialn<span class=\"_ _1\"></span>e<span class=\"ff1\"> </span>116,2 (0,2) 116,0 106,4 (0,2) 106,2 Aktywa z tytu\u0142u <span class=\"_ _1\"></span>odroczonego podat<span class=\"_ _1\"></span>ku dochodow<span class=\"_ _1\"></span>ego<span class=\"ff1\"> </span>495,5 (25,2) 470,3 849,9 (11,9) 838,0 RAZEM AKTYW<span class=\"_ _1\"></span>A TRWA\u0141E<span class=\"ff2\"> </span>19<span class=\"ls0\"> 110,8 </span>107,7 19<span class=\"ls0\"> 218,5 </span>12<span class=\"ls0\"> 070,2 </span>51,1 12<span class=\"ls0\"> 121,3 </span>RAZEM AKTYW<span class=\"_ _1\"></span>A 26<span class=\"ls0\"> 963,1 </span>107,7 27<span class=\"ls0\"> 070,8 </span>15<span class=\"ls0\"> 961,8 </span>51,1 16<span class=\"ls0\"> 012,9 </span>KAPITA\u0141 W\u0141AS<span class=\"_ _1\"></span>NY<span class=\"ff2\"> </span>Zyski zatrzyman<span class=\"_ _1\"></span>e 13<span class=\"ls0\"> 281,9 </span>107,7 13<span class=\"ls0\"> 389,6 </span>5 712,0 51,1 5 763,1 RAZEM KAPI<span class=\"_ _1\"></span>TA\u0141 W\u0141ASNY<span class=\"ff2\"> </span>15<span class=\"ls0\"> 937,5 </span>107,7 16<span class=\"ls0\"> 045,2 </span>8 297,8 51,1 8 348,9 RAZEM KAPI<span class=\"_ _1\"></span>TA\u0141 W\u0141ASNY I <span class=\"_ _1\"></span>ZOBOWI\u0104ZANIA<span class=\"ff2\"> </span>26<span class=\"ls0\"> 963,1 </span>107,7 27<span class=\"ls0\"> 070,8 </span>15<span class=\"ls0\"> 961,8 </span>51,1 16<span class=\"ls0\"> 012,9 </span>Wp\u0142yw <span class=\"_ _9\"></span>zmian <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>asad <span class=\"_ _9\"></span>(polityki) <span class=\"_ _b\"></span>rachunkowo\u015bci <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>skonsolidowane <span class=\"_ _9\"></span>spr<span class=\"_ _0\"></span>awozdanie <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>wyniku <span class=\"_ _b\"></span>finansowego <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>inny<span class=\"_ _0\"></span>ch <span class=\"_ _9\"></span>ca\u0142kowitych <span class=\"_ _b\"></span>dochod\u00f3w <span class=\"_ _9\"></span>za <span class=\"_ _9\"></span>rok obrotowy zako\u0144czony 31 grudnia 2022 roku przedstawia poni\u017csza tabela.<span class=\"ff1\"> </span>Za rok obrotow<span class=\"_ _1\"></span>y zako\u0144czony<span class=\"ff2\"> </span> 31 grudnia 2022 dane zatwierdzone<span class=\"_ _0\"></span> korekta z tytu\u0142u zmi<span class=\"_ _0\"></span>an zasad rachunkowo<span class=\"_ _0\"></span>\u015bci<span class=\"ff2 fs4\"> </span>dane przekszta\u0142cone<span class=\"_ _0\"></span><span class=\"ff2 fs4\"> </span>Koszt sprzedanych pr<span class=\"_ _1\"></span>odukt\u00f3w, mat<span class=\"_ _1\"></span>eria\u0142\u00f3w i towar\u00f3w<span class=\"ff1\"> </span>(9<span class=\"ls0\"> 552,5) </span>69,9 (9<span class=\"ls0\"> 482,6) </span>ZYSK BRUTTO <span class=\"_ _1\"></span>ZE SPRZEDA\u017b<span class=\"_ _1\"></span>Y<span class=\"ff2\"> </span>10<span class=\"ls0\"> 646,0 </span>69,9 10<span class=\"ls0\"> 715,9 </span>ZYSK OPERAC<span class=\"_ _1\"></span>YJNY 9 336,4 69,9 9 406,3 ZYSK PRZED OPO<span class=\"_ _1\"></span>DATKOWANI<span class=\"_ _1\"></span>EM 9 389,4 69,9 9 459,3 Podatek dochodow<span class=\"_ _1\"></span>y (1<span class=\"ls0\"> 795,6) </span>(13,3) (1<span class=\"ls0\"> 808,9) </span>ZYSK NETTO 7 593,8 56,6 7 650,4 CA\u0141KOWITE DOC<span class=\"_ _1\"></span>HODY RAZEM<span class=\"ff2\"> </span>7 619,9 56,6 7 676,5 Podstawowy i ro<span class=\"_ _1\"></span>zwodniony zysk na a<span class=\"_ _1\"></span>kcj\u0119 przypadaj<span class=\"_ _1\"></span>\u0105cy na<span class=\"ff1\"> akcjonariuszy </span>Jednostki <span class=\"ff7\">dominuj\u0105<span class=\"_ _1\"></span>cej (wyra\u017cony<span class=\"ff1\"> w PL<span class=\"_ _1\"></span>N <span class=\"ls5\">na</span> <span class=\"ff7\">jedn\u0105</span> <span class=\"ff7\">akcj\u0119)<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span></span>64,40 0,48 64,88<span class=\"_ _1c\"> </span>Wp\u0142yw <span class=\"_ _5\"></span>zmian <span class=\"_ _1\"></span>zasad <span class=\"_ _5\"></span>(polityki) <span class=\"_ _1\"></span>rachunkowo\u015bci <span class=\"_ _5\"></span>na <span class=\"_ _5\"></span>skonsolidowane <span class=\"_ _1\"></span>sprawozdanie <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>przep\u0142yw\u00f3w <span class=\"_ _5\"></span>pieni\u0119\u017cnych <span class=\"_ _1\"></span>za <span class=\"_ _5\"></span>rok <span class=\"_ _1\"></span>obrotowy <span class=\"_ _5\"></span>zako\u0144czony<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _1\"></span>31 <span class=\"_ _5\"></span>grudnia<span class=\"_ _0\"></span> </span>2022 roku przedstawia poni\u017csza tabela.<span class=\"ff1\"> </span>Za rok <span class=\"ff3\">obrotow<span class=\"_ _1\"></span>y zako\u0144czony<span class=\"ff2\"> </span></span> 31 grudnia 2022 dane zatwierdzone<span class=\"_ _0\"></span> korekta z tytu\u0142u zmi<span class=\"_ _0\"></span>an zasad rachunkowo<span class=\"_ _0\"></span>\u015bci<span class=\"ff2\"> </span>dane przekszta\u0142cone<span class=\"_ _0\"></span><span class=\"ff2\"> </span>Wp\u0142ywy pieni\u0119\u017cne <span class=\"_ _1\"></span>z dzia\u0142alno\u015bci op<span class=\"_ _1\"></span>eracyjnej<span class=\"ff1\"> </span>10<span class=\"ls0\"> 741,1 </span>355,1 11<span class=\"ls0\"> 096,2 </span>PRZEP\u0141YWY PI<span class=\"_ _1\"></span>ENI\u0118\u017bNE NE<span class=\"_ _1\"></span>TTO Z DZIA\u0141<span class=\"_ _1\"></span>ALNO\u015aCI OPER<span class=\"_ _1\"></span>ACYJNEJ<span class=\"ff2\"> </span>10<span class=\"ls0\"> 689,8 </span>355,1 11<span class=\"ls0\"> 044,9 </span>Nabycie rzeczowyc<span class=\"_ _1\"></span>h aktyw\u00f3w trwa\u0142<span class=\"_ _1\"></span>ych<span class=\"ff1\"> </span>(2<span class=\"ls0\"> 267,7) </span>(355,1) (2<span class=\"ls0\"> 622,8) </span>PRZEP\u0141YWY PI<span class=\"_ _1\"></span>ENI\u0118\u017bNE NE<span class=\"_ _1\"></span>TTO Z DZIA\u0141<span class=\"_ _1\"></span>ALNO\u015aCI INWEST<span class=\"_ _1\"></span>YCYJNEJ<span class=\"ff2\"> </span>(6<span class=\"ls0\"> 333,1) </span>(355,1) (6<span class=\"ls0\"> 688,2) </span>ZMIANA STANU \u015a<span class=\"_ _1\"></span>RODK\u00d3W PIE<span class=\"_ _1\"></span>NI\u0118\u017bNYCH I<span class=\"ff2\"> ICH </span>EKWIW<span class=\"_ _1\"></span>ALENT\u00d3W<span class=\"ff2\"> </span>3 538,0 - 3 538,0 Wp\u0142yw <span class=\"_ _b\"></span>zmian <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>asad <span class=\"_ _b\"></span>(poli<span class=\"_ _0\"></span>tyki) <span class=\"_ _b\"> </span>r<span class=\"_ _0\"></span>achunkowo\u015bci <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>skonsolidowane <span class=\"_ _b\"></span>spr<span class=\"_ _0\"></span>awozdanie <span class=\"_ _b\"></span>ze <span class=\"_ _b\"> </span>zmian<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>w <span class=\"_ _8\"> </span>kapitale <span class=\"_ _b\"></span>w\u0142asnym <span class=\"_ _e\"> </span>za <span class=\"_ _b\"></span>rok <span class=\"_ _8\"> </span>obrotowy <span class=\"_ _b\"></span>zako\u0144czony 31<span class=\"ls0\"> <span class=\"ff7\">grudnia 2022 roku przedstawia poni\u017csza tabela.</span> </span>Przypadaj\u0105ce na <span class=\"_ _1\"></span>akcjonariuszy J<span class=\"_ _1\"></span>ednostki domin<span class=\"_ _1\"></span>uj\u0105cej<span class=\"ff2\"> </span>Udzia\u0142y niekontroluj\u0105ce<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Razem kapita\u0142 w\u0142asny<span class=\"ff2\"> </span>Kapita\u0142<span class=\"ff2\"> </span>podstawowy Nadwy\u017cka <span class=\"ff2\"> </span>warto\u015bci emisyjnej  akcji nad ich warto\u015bci\u0105 nominaln\u0105<span class=\"ff2\"> </span>Kapita\u0142 <span class=\"ff2\"> </span>z <span class=\"ff3\">tytu\u0142u</span> wyceny instrument\u00f3w finansowych Zyski zatrzymane Razem STAN <span class=\"ls9\">NA</span> <span class=\"_ _1\"></span>1 STYCZNIA 2022 (<span class=\"ffa\">dane zatwierdzone)<span class=\"_ _0\"></span></span><span class=\"fs4\"> </span>1 251,9 905,0 (17,4) 5 712,0 7 851,5 446,3 8 297,8 Korekta <span class=\"_ _f\"> </span>z <span class=\"_ _f\"> </span>tytu\u0142u <span class=\"_ _f\"> </span>zmian <span class=\"_ _f\"> </span>zasad<span class=\"_ _1\"></span> rachunkowo\u015bci <span class=\"ff1\"> </span>- - - 51,1 51,1 - 51,1 STAN <span class=\"ls9\">NA</span> <span class=\"_ _1\"></span>1 STYCZNIA 2022 (<span class=\"ff9\">dane przekszta\u0142cone)<span class=\"_ _0\"></span></span><span class=\"fs4\"> </span>1 251,9 905,0 (17,4) 5 763,1 7 902,6 446,3 8 348,9 Ca\u0142kowite dochody ra<span class=\"_ _1\"></span>zem:<span class=\"ff1\"> </span>(dane <span class=\"ff5\">przekszta\u0142cone)<span class=\"_ _0\"></span></span> - - 15,1 7 628,8 7 643,9 32,6 7 676,5 - zysk netto   <span class=\"ff5 ls0\">(dane przekszta\u0142co<span class=\"_ _0\"></span>ne)<span class=\"ff1 fs4\"> </span></span>- - - 7 618,0 7 618,0 32,4 7 650,4 - <span class=\"ff7\">inne ca\u0142kowite <span class=\"_ _1\"></span>dochody<span class=\"ff1\"> </span></span>- - 15,1 10,8 25,9 0,2 26,1 Dywidendy - - - - - (0,1) (0,1) Transakcje z udzia\u0142<span class=\"_ _1\"></span>owcami niekontroluj\u0105cymi<span class=\"_ _1\"></span><span class=\"ff1\"> </span>- - - (2,2) (2,2) 22,2 20,0 Pozosta\u0142e<span class=\"ff1\"> </span>- - - (0,1) (0,1) - (0,1) STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2022 (dane przekszta\u0142cone)<span class=\"_ _0\"></span><span class=\"ffa\"> </span>1 251,9 905,0 (2,3) 13<span class=\"ls0\"> 389,6 </span>15<span class=\"ls0\"> 544,2 </span>501,0 16<span class=\"ls0\"> 045,2</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-478": {
   "value": "2.6.<span class=\"ffb ls0\"> <span class=\"ff3\">ZMIANY ZASAD RACHUNK<span class=\"_ _0\"></span>OWO\u015aCI STOSOWA<span class=\"_ _0\"></span>NYCH PRZEZ GRUP\u0118<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>ZMIANA ZASAD (POLITYKI) RACHUNKOWO\u015aC<span class=\"_ _1\"></span>I<span class=\"ff2\"> </span>Z <span class=\"_ _9\"></span>moc\u0105 <span class=\"_ _9\"></span>obowi\u0105zuj\u0105c\u0105 <span class=\"_ _b\"></span>od <span class=\"_ _9\"></span>1 <span class=\"_ _9\"></span>stycznia<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _b\"></span>Grupa <span class=\"_ _9\"></span>dokona\u0142a <span class=\"_ _b\"></span>zmiany <span class=\"_ _9\"></span>zasad <span class=\"_ _b\"></span>(polityki) <span class=\"_ _9\"></span>rachunkowo\u015bci <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>zakresie <span class=\"_ _9\"></span>ujmowania <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>wyceny <span class=\"_ _b\"></span>oraz ewidencji <span class=\"_ _b\"></span>i <span class=\"ff7\">prezentacji <span class=\"_ _b\"></span>nak\u0142ad\u00f3w <span class=\"_ _b\"></span>na</span> <span class=\"ff7\">zbrojenie <span class=\"_ _b\"></span>\u015bcian. <span class=\"_ _b\"></span>Nak\u0142ady <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>zbrojenie <span class=\"_ _9\"></span>\u015b<span class=\"_ _0\"></span>cian <span class=\"_ _b\"></span>obejmuj\u0105 <span class=\"_ _b\"></span>koszty <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>abudowy <span class=\"_ _9\"></span>maszyn <span class=\"_ _b\"></span>i <span class=\"_ _8\"> </span>urz\u0105dze\u0144 <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>przecince </span>\u015bcianowej, <span class=\"_ _9\"></span>chodniku <span class=\"_ _b\"></span>pod\u015bcianowym <span class=\"_ _b\"></span>oraz <span class=\"_ _9\"></span>nad\u015bci<span class=\"_ _0\"></span>anowym <span class=\"_ _9\"></span>(<span class=\"_ _0\"></span>np. <span class=\"_ _9\"></span>koszty <span class=\"_ _b\"></span>materia\u0142\u00f3w, <span class=\"_ _b\"></span>energii, <span class=\"_ _9\"></span>wynagrodze\u0144 <span class=\"_ _b\"></span>wraz <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>narzutami, <span class=\"_ _b\"></span>pozosta\u0142ych <span class=\"_ _b\"></span>us\u0142ug) niezb\u0119dnych <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>eksploatacji <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>transp<span class=\"_ _1\"></span>ortu <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _9\"></span>ze <span class=\"_ _9\"></span>\u015bciany. <span class=\"_ _0\"></span>Z<span class=\"_ _0\"></span>godnie <span class=\"_ _9\"></span>ze <span class=\"_ _9\"></span>zmienionymi <span class=\"_ _0\"></span>zasadami <span class=\"_ _9\"></span>(poli<span class=\"_ _0\"></span>tyk\u0105) <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>achunkow<span class=\"_ _1\"></span>o\u015bci <span class=\"_ _9\"></span>skumulowan<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>nak\u0142ady na<span class=\"ls0\"> <span class=\"ff7\">zbrojenie <span class=\"_ _8\"> </span>\u015bcian <span class=\"_ _b\"></span>Grupa <span class=\"_ _8\"> </span>ujmuje <span class=\"_ _b\"></span>jako</span> <span class=\"_ _8\"> </span>aktywa <span class=\"_ _8\"> </span>i <span class=\"_ _b\"></span>prezentuje <span class=\"_ _8\"> </span>w <span class=\"_ _b\"></span>skonsolidowanym <span class=\"_ _8\"> </span>sprawozdaniu <span class=\"_ _b\"></span>finansowym <span class=\"_ _8\"> </span>w <span class=\"_ _b\"></span>oddzielnej <span class=\"_ _8\"> </span>pozycji <span class=\"_ _8\"> </span>rzeczowych<span class=\"_ _1\"></span> </span>aktyw\u00f3w <span class=\"_ _1\"></span>trwa\u0142ych.<span class=\"ff4 fs4\"> </span>Uj\u0119te <span class=\"_ _1\"></span>jako aktywa<span class=\"_ _1\"></span> nak\u0142ady <span class=\"_ _5\"></span>na<span class=\"_ _0\"></span> zbrojenie <span class=\"_ _5\"></span>\u015bci<span class=\"_ _0\"></span>an <span class=\"_ _1\"></span>s\u0105 <span class=\"_ _1\"></span>rozliczane proporcjonalnie <span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>ilo\u015bci wydobytych <span class=\"_ _1\"></span>ton <span class=\"_ _1\"></span>w\u0119gla ze<span class=\"ff1\"> </span>zbrojonej \u015bciany w <span class=\"_ _b\"></span>stosunku <span class=\"_ _8\"> </span>do <span class=\"_ _b\"></span>ca\u0142o\u015bci <span class=\"_ _b\"> </span>osz<span class=\"_ _0\"></span>acowanych <span class=\"_ _b\"></span>zasob\u00f3w <span class=\"_ _8\"> </span>z <span class=\"_ _b\"></span>danej <span class=\"_ _b\"> </span>\u015bci<span class=\"_ _0\"></span>any <span class=\"_ _b\"></span>tj. <span class=\"_ _8\"> </span>metod\u0105 <span class=\"_ _b\"></span>naturaln\u0105, <span class=\"_ _b\"> </span>a <span class=\"_ _8\"> </span>amortyzacja <span class=\"_ _b\"></span>jest <span class=\"_ _8\"> </span>prezentowana <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>skonsoli<span class=\"_ _0\"></span>dowanym sprawozdaniu z wyniku finansowego i innych ca\u0142kowitych dochod\u00f3w w<span class=\"ff1\"> </span>pozycji \u201eKoszt sprzedanych produkt\u00f3w, materia\u0142\u00f3w i towar\u00f3w<span class=\"_ _1\"></span>\u201d.<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Przed <span class=\"_ _9\"></span>zmian\u0105 <span class=\"_ _9\"></span>zas<span class=\"_ _0\"></span>ad <span class=\"_ _9\"></span>rachunkowo\u015bci <span class=\"_ _b\"></span>koszty <span class=\"_ _9\"></span>prac <span class=\"_ _b\"></span>zwi\u0105zanych <span class=\"_ _9\"></span>ze<span class=\"ff1\"> </span>z<span class=\"_ _0\"></span>brojeniem <span class=\"_ _9\"></span>\u015bcian <span class=\"_ _9\"></span>ujmo<span class=\"_ _0\"></span>wane <span class=\"_ _9\"></span>by\u0142y <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>wyniku <span class=\"_ _9\"></span>f<span class=\"_ _0\"></span>inansowym <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>okresie, <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>kt\u00f3rym zosta\u0142y <span class=\"_ _1\"></span>poniesione <span class=\"_ _5\"></span>i wykazywane <span class=\"_ _5\"></span>w <span class=\"_ _5\"></span>pozycj<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>\u201eKoszt <span class=\"_ _1\"></span>sprzedanych <span class=\"_ _1\"></span>produkt\u00f3w, <span class=\"_ _5\"></span>materia\u0142\u00f3w <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>towar\u00f3w\u201d. Sto<span class=\"_ _1\"></span>sowana <span class=\"_ _5\"></span>dotyc<span class=\"_ _0\"></span>hczas <span class=\"_ _1\"></span>polityka rachunkowo\u015bci<span class=\"_ _1\"></span> pol<span class=\"ff7 ls0\">egaj\u0105ca na ujmo<span class=\"_ _0\"></span>waniu ponoszonych nak\u0142ad\u00f3w bezpo\u015brednio w <span class=\"_ _0\"></span>wyniku finansowym wynika\u0142a z <span class=\"_ _0\"></span>faktu, i\u017c z<span class=\"_ _0\"></span>asady rozliczania tego typu <span class=\"_ _9\"></span>koszt\u00f3w </span>nie <span class=\"_ _8\"> </span>s\u0105 <span class=\"_ _b\"></span>wprost <span class=\"_ _8\"> </span>uregulowane <span class=\"_ _b\"></span>w<span class=\"ff1\"> </span>MSR/MSSF. <span class=\"_ _8\"> </span>Ponadto, <span class=\"_ _b\"></span>Grupa<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>nie <span class=\"_ _8\"> </span>posiada\u0142a <span class=\"_ _8\"> </span>uprzednio <span class=\"_ _b\"></span>odpowiedniego <span class=\"_ _8\"> </span>systemu <span class=\"_ _8\"> </span>ewide<span class=\"_ _1\"></span>ncji <span class=\"_ _8\"> </span>tych <span class=\"_ _b\"></span>koszt\u00f3w, <span class=\"_ _e\"> </span>kt\u00f3ry pozwala\u0142by na ich kapitalizowanie i<span class=\"ff1\"> </span>amortyzowanie w okresie u\u017cytkowania. <span class=\"ff1\"> </span>Zmienione <span class=\"_ _0\"></span>ujmowanie, <span class=\"_ _9\"></span>wycena <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>prezentacja <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>ocenie <span class=\"_ _0\"></span>Grupy <span class=\"_ _9\"></span>lepiej <span class=\"_ _0\"></span>odzwierci<span class=\"_ _0\"></span>edla <span class=\"_ _0\"></span>charakter <span class=\"_ _9\"></span>aktyw\u00f3w, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>owstaj\u0105 <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _0\"></span>utrzymyw<span class=\"_ _9\"></span><span class=\"ff1\">ane <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>celu </span>wykorzystania <span class=\"_ _0\"></span>ich w procesie <span class=\"_ _0\"></span>produkcyjny<span class=\"ff7\">m. <span class=\"_ _0\"></span>Rozliczenie nak\u0142ad\u00f3w <span class=\"_ _0\"></span>to r<span class=\"_ _0\"></span>oz\u0142o\u017cenie warto\u015bci <span class=\"_ _0\"></span>na prz<span class=\"_ _0\"></span>estrzeni okresu u\u017cytkowania. <span class=\"_ _0\"></span>Uj\u0119cie r<span class=\"_ _0\"></span>ozliczenia </span>nak\u0142ad\u00f3w <span class=\"_ _b\"></span>w<span class=\"ff1\"> </span>kosztach <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span>mortyzacji <span class=\"_ _b\"></span>odzwierciedla <span class=\"_ _b\"></span>charakter <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>spos\u00f3b <span class=\"_ _b\"></span>u\u017cytkowania <span class=\"_ _b\"></span>aktyw\u00f3w. <span class=\"_ _b\"></span>W <span class=\"_ _b\"></span>efekcie <span class=\"_ _b\"></span>zmiany <span class=\"_ _b\"></span>zasad <span class=\"_ _b\"></span>(polityk<span class=\"_ _0\"></span>i) <span class=\"_ _b\"></span>rachunkowo\u015bci skonsolidowane <span class=\"_ _8\"> </span>sprawo<span class=\"ff7\">zdanie  finansowe <span class=\"_ _8\"> </span>b\u0119dzie <span class=\"_ _8\"> </span>zawiera\u0107  wiarygodne <span class=\"_ _8\"> </span>i</span> <span class=\"ff7\">bardziej  przydatne <span class=\"_ _8\"> </span>informacje <span class=\"_ _8\"> </span>o  wp\u0142ywie <span class=\"_ _8\"> </span>przedmiotowych <span class=\"_ _8\"> </span>zdarze\u0144 </span>na<span class=\"ls0\"> wynik finansowy Grupy. </span>Powy\u017csza  zmiana  zasad  (polityki)  rachunkowo\u015bci  zosta\u0142a <span class=\"_ _d\"> </span>zastosowana  retrospektywnie  poprzez  przekszta\u0142cenie  danych  por\u00f3wna<span class=\"_ _0\"></span><span class=\"ff1\">wczych </span>za<span class=\"ls0\"> poprzednie <span class=\"_ _9\"></span>okresy. <span class=\"_ _9\"></span><span class=\"ff7\">Uj\u0119cie<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _9\"></span>1 <span class=\"_ _0\"></span>stycznia <span class=\"_ _0\"></span>2022 <span class=\"_ _9\"></span>roku<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>akt<span class=\"_ _1\"></span>yw\u00f3w <span class=\"_ _0\"></span>dotycz\u0105c<span class=\"_ _1\"></span>ych <span class=\"_ _9\"></span>n<span class=\"_ _1\"></span>ak\u0142ad<span class=\"_ _1\"></span>\u00f3w <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>zbrojen<span class=\"_ _1\"></span>ie <span class=\"_ _9\"></span>\u015bc<span class=\"_ _1\"></span>ian <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>powod<span class=\"_ _1\"></span>owa\u0142o<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>mian\u0119<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>warto<span class=\"_ _1\"></span>\u015bci<span class=\"_ _1\"></span> </span></span>bilansow<span class=\"_ _1\"></span>ej o\u015brod<span class=\"_ _1\"></span>k\u00f3w generuj\u0105<span class=\"_ _1\"></span>cych \u015brodk<span class=\"_ _1\"></span>i pieni\u0119\u017cne<span class=\"_ _1\"></span> (\u201eCGU\u201d), w stosun<span class=\"_ _1\"></span>ku do k<span class=\"_ _0\"></span>t\u00f3ry<span class=\"_ _1\"></span>ch przeprow<span class=\"_ _1\"></span>adzono te<span class=\"_ _1\"></span>st na utrat\u0119 war<span class=\"_ _0\"></span>to\u015bci na dzie\u0144 31 <span class=\"_ _0\"></span>grud<span class=\"_ _1\"></span>nia<span class=\"_ _1c\"> </span>2021<span class=\"ls0\"> <span class=\"ff7\">roku.<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>Zmiana <span class=\"_ _b\"></span>wa<span class=\"_ _1\"></span>rto\u015bc<span class=\"_ _1\"></span>i <span class=\"_ _b\"></span>bilanso<span class=\"_ _1\"></span>wej <span class=\"_ _b\"></span>CGU <span class=\"_ _b\"></span>spowod<span class=\"_ _1\"></span>owa<span class=\"_ _1\"></span>\u0142a <span class=\"_ _b\"></span>koniecz<span class=\"_ _1\"></span>no\u015b\u0107<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>dokonania <span class=\"_ _9\"></span>korekty <span class=\"_ _b\"></span>wys<span class=\"_ _1\"></span>oko\u015bci<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>odpis\u00f3w<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>aktual<span class=\"_ _1\"></span>izuj\u0105c<span class=\"_ _1\"></span>ych <span class=\"_ _b\"></span>z <span class=\"_ _b\"></span>tytu\u0142u <span class=\"_ _b\"></span>ut<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span><span class=\"ff1\">aty </span></span></span>warto\u015b<span class=\"_ _1\"></span>ci <span class=\"_ _e\"> </span>uj\u0119t<span class=\"_ _1\"></span>ych <span class=\"_ _8\"> </span>na  dz<span class=\"_ _1\"></span>ie\u0144 <span class=\"_ _8\"> </span>31  g<span class=\"_ _1\"></span>rudni<span class=\"_ _1\"></span>a <span class=\"_ _e\"> </span>2021 <span class=\"_ _8\"> </span>roku <span class=\"_ _e\"> </span>oraz <span class=\"_ _8\"> </span>konie<span class=\"_ _1\"></span>czno\u015bc<span class=\"_ _1\"></span>i <span class=\"_ _8\"> </span>korekty <span class=\"_ _8\"> </span>alokacji <span class=\"_ _8\"> </span>odpis\u00f3w <span class=\"_ _8\"> </span>do <span class=\"_ _8\"> </span>pos<span class=\"_ _0\"></span>zczeg\u00f3<span class=\"_ _1\"></span>lnych<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>aktyw\u00f3w<span class=\"_ _1\"></span>. <span class=\"_ _e\"> </span>Prze<span class=\"_ _1\"></span>kszta\u0142<span class=\"_ _1\"></span>cenie<span class=\"_ _5\"></span> to<span class=\"ls0\"> <span class=\"ff7\">obejm<span class=\"_ _1\"></span>uje  po<span class=\"_ _1\"></span>szczeg<span class=\"_ _1\"></span>\u00f3lne  p<span class=\"_ _1\"></span>ozyc<span class=\"_ _1\"></span>je  rze<span class=\"_ _1\"></span>czowy<span class=\"_ _1\"></span>ch  akt<span class=\"_ _1\"></span>yw\u00f3w  t<span class=\"_ _1\"></span>rwa\u0142ych <span class=\"_ _8\"> </span>i  warto\u015bci  n<span class=\"_ _1\"></span>iemate<span class=\"_ _1\"></span>rialn<span class=\"_ _1\"></span>ych,  o<span class=\"_ _1\"></span>raz  w <span class=\"_ _e\"> </span>konsekwen<span class=\"_ _5\"></span>cji  przekszt<span class=\"_ _1\"></span>a\u0142cen<span class=\"_ _1\"></span>ie  dan<span class=\"ff1\">ych </span></span></span>dotycz\u0105<span class=\"_ _1\"></span>cych w<span class=\"_ _1\"></span>yso<span class=\"_ _1\"></span>ko\u015bci a<span class=\"_ _1\"></span>mort<span class=\"_ _1\"></span>yzacj<span class=\"_ _1\"></span>i powy<span class=\"_ _1\"></span>\u017cszych<span class=\"_ _1\"></span> sk\u0142adn<span class=\"_ _1\"></span>ik\u00f3w <span class=\"_ _1\"></span>aktyw\u00f3w<span class=\"_ _5\"></span> trwa\u0142ych w<span class=\"_ _1\"></span> 2022 <span class=\"_ _1\"></span>roku<span class=\"_ _1\"></span>.<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfVoluntaryChangeInAccountingPolicy",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "3.1.<span class=\"ffb ls0\"> <span class=\"ff2\">SEGMENTY OPERACYJNE<span class=\"_ _0\"></span> </span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>SEGMENTY OPER<span class=\"_ _1\"></span>ACYJNE<span class=\"fs1\"> </span>Organizacja i <span class=\"ff5\">zarz\u0105<span class=\"_ _1\"></span>dzanie Grup\u0105 odbyw<span class=\"_ _1\"></span>aj\u0105 si\u0119<span class=\"ff4\"> w </span>podziale na s<span class=\"_ _1\"></span>egmenty, uwz<span class=\"_ _1\"></span>gl\u0119dniaj\u0105ce rodzaj <span class=\"_ _1\"></span>oferowanych wyr<span class=\"_ _1\"></span>ob\u00f3w oraz rodzaj d<span class=\"_ _1\"></span>zia\u0142alno\u015bci produk<span class=\"_ _1\"></span>cyjnej.<span class=\"ff4\"> </span></span>W wyni<span class=\"_ _1\"></span>ku analiz <span class=\"_ _1\"></span>kryteri\u00f3<span class=\"_ _1\"></span>w agregacji <span class=\"_ _1\"></span>oraz <span class=\"_ _1\"></span>prog\u00f3w <span class=\"_ _1\"></span>ilo\u015bciowyc<span class=\"_ _1\"></span>h wydzi<span class=\"_ _1\"></span>elono w <span class=\"_ _1\"></span>skonsoli<span class=\"_ _1\"></span>dowanym <span class=\"_ _1\"></span>sprawozdaniu finansow<span class=\"_ _1\"></span>ym Gru<span class=\"_ _1\"></span>py nast\u0119puj<span class=\"_ _1\"></span>\u0105ce segm<span class=\"_ _1\"></span>enty <span class=\"_ _1\"></span>operacyjne, kt\u00f3re jednocze\u015bnie <span class=\"_ _1\"></span>stanowi\u0105 segment<span class=\"_ _1\"></span>y sprawozdaw<span class=\"_ _1\"></span>cze:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Segment W\u0119<span class=\"_ _1\"></span>giel \u2013<span class=\"ff4\"> </span>kt\u00f3ry obejmuje wy<span class=\"_ _1\"></span>dobycie i sprzed<span class=\"_ _1\"></span>a\u017c w\u0119gla kami<span class=\"_ _1\"></span>ennego;<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Segment Koks <span class=\"ff5\">\u2013</span> <span class=\"ff5\">kt<span class=\"_ _1\"></span>\u00f3ry obejmuje wytw<span class=\"_ _1\"></span>arzanie i sprzeda<span class=\"_ _1\"></span>\u017c koksu oraz w\u0119glopocho<span class=\"_ _1\"></span>dnych;<span class=\"ff4\"> </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Pozosta\u0142e se<span class=\"_ _1\"></span>gmenty \u2013<span class=\"ff4\"> </span>kt\u00f3re obejm<span class=\"_ _1\"></span>uj\u0105 dzia\u0142alno\u015b\u0107 jed<span class=\"_ _1\"></span>nostek Grupy, a<span class=\"ff4\"> </span>kt\u00f3re nie <span class=\"_ _1\"></span>wchodz\u0105 w<span class=\"ff4\"> zakre<span class=\"_ _1\"></span>s wymieniony w <span class=\"ff5\">Segm<span class=\"_ _1\"></span>encie W\u0119giel i Seg<span class=\"_ _1\"></span>mencie Koks.<span class=\"ff4\"> </span></span></span></span></span>Zarz\u0105d <span class=\"_ _0\"></span>Jednostki dominuj\u0105cej <span class=\"_ _0\"></span>zidentyfikowa\u0142 segmenty <span class=\"_ _0\"></span>operacyjne <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>podstawie <span class=\"_ _0\"></span>sprawozdawczo\u015b<span class=\"_ _1\"></span>ci <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>ansowej <span class=\"_ _0\"></span>sp\u00f3\u0142ek w<span class=\"_ _0\"></span>chodz\u0105cych w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>sk\u0142ad <span class=\"_ _0\"></span>Grupy, dane <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>niej<span class=\"_ _1\"></span> pochodz\u0105ce s\u0105 <span class=\"_ _1\"></span>wykorzystywane pr<span class=\"_ _1\"></span>zy podejmowani<span class=\"_ _1\"></span>u decyzji strategicz<span class=\"_ _1\"></span>nych w<span class=\"ff4\"> Grupie.  </span>Organem podejmuj\u0105cym k<span class=\"_ _0\"></span>luczowe decyzje <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>Grupie <span class=\"_ _0\"></span>jest Zarz\u0105d <span class=\"_ _0\"></span>JSW. <span class=\"_ _0\"></span>Miar\u0105 <span class=\"_ _0\"></span>wyniku finansowego p<span class=\"_ _0\"></span>oszczeg\u00f3lnych segment\u00f3w operacy<span class=\"_ _0\"></span>jnych <span class=\"_ _0\"></span>Grupy analizowan\u0105 przez <span class=\"_ _b\"></span>Zarz\u0105d <span class=\"_ _b\"></span>Jednostki <span class=\"_ _b\"> </span>dominuj\u0105cej <span class=\"_ _b\"> </span>jest <span class=\"_ _b\"></span>zysk/(strata) <span class=\"_ _b\"></span>operacyjny/(a) <span class=\"_ _b\"></span>segmentu <span class=\"_ _9\"></span>ustalony/(a) <span class=\"_ _b\"> </span>wed\u0142ug <span class=\"_ _b\"> </span>zasad <span class=\"_ _b\"> </span>MSR/MSSF. <span class=\"_ _b\"> </span>Przychody <span class=\"_ _b\"></span>z<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _8\"> </span>transakcji <span class=\"_ _b\"></span>z podmiota<span class=\"_ _1\"></span>mi </span>zewn\u0119trznymi s\u0105 w<span class=\"_ _1\"></span>yceniane w spos<span class=\"_ _1\"></span>\u00f3b sp\u00f3jny ze spos<span class=\"_ _1\"></span>obem zastosowanym <span class=\"_ _1\"></span>w<span class=\"ff4\"> skonsolidowanym wyniku f<span class=\"_ _1\"></span>inansowym. </span>Przychody <span class=\"_ _b\"></span>z <span class=\"_ _b\"> </span>tytu\u0142u <span class=\"_ _8\"> </span>tran<span class=\"_ _1\"></span>sakcji <span class=\"_ _b\"> </span>pomi\u0119dzy <span class=\"_ _b\"> </span>segmentami <span class=\"_ _b\"> </span>s\u0105 <span class=\"_ _8\"> </span>elimino<span class=\"_ _1\"></span>wane <span class=\"_ _b\"> </span>w <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rocesie <span class=\"_ _b\"></span>konsolidacji. <span class=\"_ _b\"></span>Sprzeda\u017c <span class=\"_ _b\"> </span>mi\u0119dzy <span class=\"_ _b\"> </span>segmentami <span class=\"_ _b\"> </span>realizow<span class=\"_ _9\"></span><span class=\"ff4\">an<span class=\"_ _1\"></span>a <span class=\"_ _b\"> </span>jes<span class=\"_ _0\"></span>t <span class=\"_ _b\"></span>na <span class=\"_ _b\"> </span>warunkach </span>rynkowych. <span class=\"_ _9\"></span>Zgodni<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>zasadami <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tosowa<span class=\"_ _1\"></span>nymi <span class=\"_ _9\"></span>przez <span class=\"_ _9\"></span>Zarz\u0105<span class=\"_ _1\"></span>d <span class=\"_ _9\"></span>Jednostki <span class=\"_ _9\"></span>domi<span class=\"_ _1\"></span>nuj\u0105cej <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>oceny <span class=\"_ _0\"></span>w<span class=\"_ _9\"></span>ynik\u00f3w <span class=\"_ _0\"></span>dzia\u0142alno\u015bci <span class=\"_ _9\"></span>poszczeg\u00f3l<span class=\"_ _1\"></span>nych <span class=\"_ _9\"></span>segment\u00f3w, <span class=\"_ _0\"></span>przych\u00f3d <span class=\"_ _9\"></span>oraz mar\u017ca s\u0105 <span class=\"_ _1\"></span>rozpoznawa<span class=\"_ _1\"></span>ne w <span class=\"_ _1\"></span>wyniku <span class=\"_ _1\"></span>segmentu w <span class=\"_ _1\"></span>mome<span class=\"_ _1\"></span>ncie doko<span class=\"_ _1\"></span>nanej spr<span class=\"_ _1\"></span>zeda\u017cy po<span class=\"_ _1\"></span>za segment. <span class=\"_ _1\"></span>W <span class=\"_ _1\"></span>wyniku f<span class=\"_ _1\"></span>inansowym <span class=\"_ _1\"></span>poszczeg\u00f3ln<span class=\"_ _1\"></span>ych segment\u00f3w nie<span class=\"ff4\"> </span><span class=\"lsa\">s\u0105</span><span class=\"ff4\"> zawarte </span>przychody i koszty fin<span class=\"_ _1\"></span>ansowe.<span class=\"_ _1c\"> </span>INFORMACJE O SEGM<span class=\"ff3\">ENTACH DLA CEL\u00d3W SPRAWOZDAWCZYCH</span> W\u0119giel<span class=\"ff2\"> </span>Koks Pozosta\u0142e<span class=\"ff2\"> </span>segmenty * Korekty konsolida- cyjne ** Razem ZA OKRES ZAKO<span class=\"_ _1\"></span>\u0143CZONY 31 GR<span class=\"_ _1\"></span>UDNIA 2023<span class=\"ff2 fs1\"> </span>\u0141\u0105czne przychody z<span class=\"_ _1\"></span>e sprzeda\u017cy <span class=\"_ _1\"></span>segmentu<span class=\"ff2\"> </span>14<span class=\"ls0\"> 072,1 </span>5 641,2 2 880,1 (7<span class=\"ls0\"> 254,9) </span>15<span class=\"ls0\"> 338,5 </span>Przychody ze <span class=\"ff7\">sprzeda<span class=\"_ _1\"></span>\u017cy pomi\u0119dzy <span class=\"_ _1\"></span>segmentami<span class=\"ff1\"> </span></span>5 165,2 - 2 089,7 (7<span class=\"ls0\"> 254,9) </span>- Przychody ze sprzed<span class=\"_ _1\"></span>a\u017cy od odbiorc\u00f3<span class=\"_ _1\"></span>w zewn\u0119trznych<span class=\"ff1\"> </span>8 876,0 5 632,1 790,4 - 15<span class=\"ls0\"> 298,5 </span>Korekta przycho<span class=\"_ _1\"></span>d\u00f3w ze sprzeda\u017cy <span class=\"_ _1\"></span>z tytu\u0142u realizacji tr<span class=\"_ _1\"></span>ansakcji zabezpieczaj\u0105cych<span class=\"_ _1\"></span><span class=\"ff1\"> </span>30,9 9,1 - - 40,0 Zysk/(strata) br<span class=\"_ _1\"></span>utto ze sprzeda<span class=\"_ _1\"></span>\u017cy segmentu<span class=\"ff2\"> </span>3 942,8 (427,8) 284,6 48,2 3 847,8 Zysk/(strata) oper<span class=\"_ _1\"></span>acyjny/(a) segm<span class=\"_ _1\"></span>entu  3 252,6 (780,5) 173,4 181,2 2 826,7 Amortyzacja (1<span class=\"ls0\"> 549,3) </span>(107,6) (148,3) 76,0 (1<span class=\"ls0\"> 729,2) </span>INNE ISTOTNE <span class=\"_ _1\"></span>POZYCJE <span class=\"ff3\">NIEPIENI\u0118<span class=\"_ _1\"></span>\u017bNE:<span class=\"ff2\"> </span></span>- <span class=\"ff7\">Utworzenie odpis<span class=\"_ _1\"></span>\u00f3w aktualizuj\u0105cy<span class=\"_ _1\"></span>ch niefinansowe a<span class=\"_ _1\"></span>ktywa trwa\u0142e <span class=\"ff1\"> </span></span>(212,4) (24,2) (5,3) - (241,9) - <span class=\"ff7\">Odwr\u00f3cenie odpi<span class=\"_ _1\"></span>s\u00f3w aktualizuj<span class=\"_ _1\"></span>\u0105cych niefinansow<span class=\"_ _1\"></span>e aktywa trwa\u0142e <span class=\"ff1\"> </span></span>1,8 13,6 0,5 - 15,9 AKTYWA SEGME<span class=\"_ _1\"></span>NTU RAZEM,<span class=\"_ _1\"></span> W TYM:  14<span class=\"ls0\"> 487,0 </span>4 153,1 2 768,7 (1<span class=\"ls0\"> 914,1) </span>19<span class=\"ls0\"> 494,7 </span>Zwi\u0119kszenia akt<span class=\"_ _1\"></span>yw\u00f3w trwa\u0142ych (inn<span class=\"_ _1\"></span>ych ni\u017c instrumenty fin<span class=\"_ _1\"></span>ansowe i <span class=\"ff7\">aktywa z tytu\u0142u po<span class=\"_ _1\"></span>datku odrocz<span class=\"_ _1\"></span>onego) <span class=\"ff1\"> </span></span>3 997,5 539,6 286,4 (149,2) 4 674,3 *<span class=\"ls6\">    </span><span class=\"ff5\">\u017badna  z  dzia\u0142alno\u015bci  w<span class=\"_ _1\"></span>ykazywanyc<span class=\"_ _0\"></span>h <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>\u201eP<span class=\"_ _0\"></span>ozosta\u0142ych  segmentach\u201d  nie <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>pe\u0142nia  kryteri\u00f3w  ag<span class=\"_ _1\"></span>regacji  oraz  prog\u00f3w  il<span class=\"_ _0\"></span>o\u015bciowych  okre\u015blonych  przez  MSSF<span class=\"ff4\"> 8  Segmenty  operacyjne </span></span>skutkuj\u0105cych wyodr\u0119b<span class=\"_ _0\"></span>nieniem jej jako osobny s<span class=\"_ _0\"></span>egment operacyjny.<span class=\"_ _9\"></span><span class=\"ff4\"> </span>**<span class=\"ls6\">   <span class=\"ff5 ls0\">Kolumna: \u201eKorekty kons<span class=\"_ _0\"></span>olidacyjne\u201d elimi<span class=\"_ _0\"></span>nuje skutki transakcji mi\u0119dzy s<span class=\"_ _0\"></span>egmentami w ramach Gru<span class=\"_ _0\"></span>py Kapita\u0142owej.</span></span><div class=\"c w4a h48 gs1ac\"><div class=\"t m0 x4c h17 y16c ff3 fs4 fc0 sc0 ls0 ws0\">W\u0119giel<span class=\"ff2\"> </span></div></div><div class=\"c w2b h48 gs1ad\"><div class=\"t m0 x32 h17 y16c ff2 fs4 fc0 sc0 ls0 ws0\">Koks </div></div><div class=\"c w2a h48 gs1ae\"><div class=\"t m0 x2e h17 y282 ff3 fs4 fc0 sc0 ls0 ws0\">Pozosta\u0142e<span class=\"ff2\"> </span></div><div class=\"t m0 x1a h17 y2ba ff2 fs4 fc0 sc0 ls0 ws0\">segmenty * </div></div><div class=\"c w4b h48 gs1af\"><div class=\"t m0 xb h17 y16d ff2 fs4 fc0 sc0 ls0 ws0\">Korekty </div><div class=\"t m0 x12 h17 y16c ff2 fs4 fc0 sc0 ls0 ws0\">konsolida- </div><div class=\"t m0 xb h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">cyjne ** </div></div><div class=\"c w2a h48 gs1b0\"><div class=\"t m0 x4c h17 y16c ff2 fs4 fc0 sc0 ls0 ws0\">Razem </div></div><div class=\"c w49 h72 gs1b1\"><div class=\"t m0 x2 h17 y2bc ff3 fs4 fc0 sc0 ls0 ws0\">ZA OKRES ZAKO<span class=\"_ _1\"></span>\u0143CZONY 31 GR<span class=\"_ _1\"></span>UDNIA 2022<span class=\"ff2\"> </span></div><div class=\"t m0 x2 h73 ya4 ff9 fs4 fc0 sc0 ls0 ws0\">(dane przekszta\u0142c<span class=\"_ _1\"></span>one)***<span class=\"ffa fs2\"> </span></div></div><div class=\"c w49 h19 gs1b2\"><div class=\"t m0 x2 h17 y2a5 ff3 fs4 fc0 sc0 ls0 ws0\">\u0141\u0105czne przychody z<span class=\"_ _1\"></span>e sprzeda\u017cy <span class=\"_ _1\"></span>segmentu<span class=\"ff2\"> </span></div></div><div class=\"c w4a h19 gs1b3\"><div class=\"t m0 x43 h17 y21e ff2 fs4 fc0 sc0 ls5 ws0\">17<span class=\"ls0\"> 949,9 </span></div></div><div class=\"c w2b h19 gs1b4\"><div class=\"t m0 x14 h17 y21e ff2 fs4 fc0 sc0 ls0 ws0\">7 910,0 </div></div><div class=\"c w2a h19 gs1b5\"><div class=\"t m0 x14 h17 y21e ff2 fs4 fc0 sc0 ls0 ws0\">2 361,6 </div></div><div class=\"c w4b h19 gs1b6\"><div class=\"t m0 x4a h17 y21e ff2 fs4 fc0 sc0 ls11 ws0\">(8<span class=\"ls0\"> 023,0) </span></div></div><div class=\"c w2a h19 gs1b7\"><div class=\"t m0 x43 h17 y21e ff2 fs4 fc0 sc0 ls5 ws0\">20<span class=\"ls0\"> 198,5 </span></div></div><div class=\"c w49 h36 gs1b8\"><div class=\"t m0 x38 h16 y2a5 ff7 fs4 fc0 sc0 ls0 ws0\">Przychody ze sprzed<span class=\"_ _1\"></span>a\u017cy pomi\u0119dzy <span class=\"_ _1\"></span>segmentami<span class=\"ff1\"> </span></div></div><div class=\"c w4a h36 gs1b9\"><div class=\"t m0 x14 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">6 543,0 </div></div><div class=\"c w2b h36 gs1ba\"><div class=\"t m0 x34 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2a h36 gs1bb\"><div class=\"t m0 x14 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">1 480,0 </div></div><div class=\"c w4b h36 gs1bc\"><div class=\"t m0 x4a h16 y2a5 ff1 fs4 fc0 sc0 ls11 ws0\">(8<span class=\"ls0\"> 023,0) </span></div></div><div class=\"c w2a h36 gs1bd\"><div class=\"t m0 x34 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w49 h36 gs1be\"><div class=\"t m0 x38 h16 y268 ff7 fs4 fc0 sc0 ls0 ws0\">Przychody ze sprzed<span class=\"_ _1\"></span>a\u017cy od odbiorc\u00f3<span class=\"_ _1\"></span>w zewn\u0119trznych<span class=\"ff1\"> </span></div></div><div class=\"c w4a h36 gs1bf\"><div class=\"t m0 x43 h16 y268 ff1 fs4 fc0 sc0 ls5 ws0\">11<span class=\"ls0\"> 406,9 </span></div></div><div class=\"c w2b h36 gs1c0\"><div class=\"t m0 x14 h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">7 945,8 </div></div><div class=\"c w2a h36 gs1c1\"><div class=\"t m0 x31 h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">881,6 </div></div><div class=\"c w4b h36 gs1c2\"><div class=\"t m0 x72 h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2a h36 gs1c3\"><div class=\"t m0 x43 h16 y268 ff1 fs4 fc0 sc0 ls5 ws0\">20<span class=\"ls0\"> 234,3 </span></div></div><div class=\"c w49 h66 gs1c4\"><div class=\"t m0 x38 h16 y16c ff7 fs4 fc0 sc0 ls0 ws0\">Korekta przycho<span class=\"_ _1\"></span>d\u00f3w ze sprzeda\u017cy <span class=\"_ _1\"></span>z tytu\u0142u realizacji tr<span class=\"_ _1\"></span>ansakcji </div><div class=\"t m0 x38 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">zabezpieczaj\u0105cych<span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w4a h66 gs1c5\"><div class=\"t m0 x34 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2b h66 gs1c6\"><div class=\"t m0 x45 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">(35,8) </div></div><div class=\"c w2a h66 gs1c7\"><div class=\"t m0 x34 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4b h66 gs1c8\"><div class=\"t m0 x72 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2a h66 gs1c9\"><div class=\"t m0 x45 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">(35,8) </div></div><div class=\"c w49 h36 gs1ca\"><div class=\"t m0 x2 h17 y268 ff3 fs4 fc0 sc0 ls0 ws0\">Zysk/(strata) br<span class=\"_ _1\"></span>utto ze sprzeda<span class=\"_ _1\"></span>\u017cy <span class=\"ff2\">segmentu </span></div></div><div class=\"c w4a h36 gs1cb\"><div class=\"t m0 x14 h17 y6d ff2 fs4 fc0 sc0 ls0 ws0\">9 729,2 </div></div><div class=\"c w2b h36 gs1cc\"><div class=\"t m0 x31 h17 y6d ff2 fs4 fc0 sc0 ls0 ws0\">843,2 </div></div><div class=\"c w2a h36 gs1cd\"><div class=\"t m0 x31 h17 y6d ff2 fs4 fc0 sc0 ls0 ws0\">178,1 </div></div><div class=\"c w4b h36 gs1ce\"><div class=\"t m0 x47 h17 y6d ff2 fs4 fc0 sc0 ls0 ws0\">(34,6) </div></div><div class=\"c w2a h36 gs1cf\"><div class=\"t m0 x43 h17 y6d ff2 fs4 fc0 sc0 ls5 ws0\">10<span class=\"ls0\"> 715,9 </span></div></div><div class=\"c w49 hc gs1d0\"><div class=\"t m0 x2 h17 y2c5 ff2 fs4 fc0 sc0 ls0 ws0\">Zysk/(strata) oper<span class=\"_ _1\"></span>acyjny/(a) segm<span class=\"_ _1\"></span>entu  </div></div><div class=\"c w4a hc gs1d1\"><div class=\"t m0 x14 h17 y2c6 ff2 fs4 fc0 sc0 ls0 ws0\">8 744,4 </div></div><div class=\"c w2b hc gs1d2\"><div class=\"t m0 x31 h17 y2c6 ff2 fs4 fc0 sc0 ls0 ws0\">584,3 </div></div><div class=\"c w2a hc gs1d3\"><div class=\"t m0 x24 h17 y2c6 ff2 fs4 fc0 sc0 ls0 ws0\">11,9 </div></div><div class=\"c w4b hc gs1d4\"><div class=\"t m0 x29 h17 y2c6 ff2 fs4 fc0 sc0 ls0 ws0\">65,7 </div></div><div class=\"c w2a hc gs1d5\"><div class=\"t m0 x14 h17 y2c6 ff2 fs4 fc0 sc0 ls0 ws0\">9 406,3 </div></div><div class=\"c w49 h36 gs1d6\"><div class=\"t m0 x2 h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">Amortyzacja </div></div><div class=\"c w4a h36 gs1d7\"><div class=\"t m0 x43 h16 y268 ff1 fs4 fc0 sc0 ls11 ws0\">(1<span class=\"ls0\"> 330,7) </span></div></div><div class=\"c w2b h36 gs1d8\"><div class=\"t m0 x14 h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">(102,6) </div></div><div class=\"c w2a h36 gs1d9\"><div class=\"t m0 x17 h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">(142,3) </div></div><div class=\"c w4b h36 gs1da\"><div class=\"t m0 x29 h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">62,7 </div></div><div class=\"c w2a h36 gs1db\"><div class=\"t m0 x43 h16 y268 ff1 fs4 fc0 sc0 ls11 ws0\">(1<span class=\"ls0\"> 512,9) </span></div></div><div class=\"c w49 h6f gs1dc\"><div class=\"t m0 x2 h17 y253 ff3 fs4 fc0 sc0 ls0 ws0\">INNE ISTOTNE <span class=\"_ _1\"></span>POZYCJE NI<span class=\"_ _1\"></span>EPIENI\u0118\u017bNE:<span class=\"ff2\"> </span></div></div><div class=\"c w49 h70 gs1dd\"><div class=\"t m0 x38 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- Utworzenie <span class=\"ff7\">odpis\u00f3w <span class=\"_ _1\"></span>aktualizuj\u0105cy<span class=\"_ _1\"></span>ch niefinansowe akt<span class=\"_ _1\"></span>ywa trwa\u0142e<span class=\"ff1\"> </span></span></div></div><div class=\"c w4a h70 gs1de\"><div class=\"t m0 x14 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(267,9) </div></div><div class=\"c w2b h70 gs1df\"><div class=\"t m0 x45 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(30,5) </div></div><div class=\"c w2a h70 gs1e0\"><div class=\"t m0 x45 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(66,4) </div></div><div class=\"c w4b h70 gs1e1\"><div class=\"t m0 x72 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2a h70 gs1e2\"><div class=\"t m0 x14 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(364,8) </div></div><div class=\"c w49 h70 gs1e3\"><div class=\"t m0 x38 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- <span class=\"ff7\">Odwr\u00f3cenie odpi<span class=\"_ _1\"></span>s\u00f3w aktualizuj<span class=\"_ _1\"></span>\u0105cych niefinansow<span class=\"_ _1\"></span>e aktywa trwa\u0142e<span class=\"ff1\"> </span></span></div></div><div class=\"c w4a h70 gs1e4\"><div class=\"t m0 x35 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">7,5 </div></div><div class=\"c w2b h70 gs1e5\"><div class=\"t m0 x34 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2a h70 gs1e6\"><div class=\"t m0 x35 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">7,5 </div></div><div class=\"c w4b h70 gs1e7\"><div class=\"t m0 x72 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2a h70 gs1e8\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">15,0 </div></div><div class=\"c w49 h36 gs1e9\"><div class=\"t m0 x2 h17 y268 ff2 fs4 fc0 sc0 ls0 ws0\">AKTYWA SEGME<span class=\"_ _1\"></span>NTU RAZEM,<span class=\"_ _1\"></span> W TYM:  </div></div><div class=\"c w4a h36 gs1ea\"><div class=\"t m0 x43 h17 y6d ff2 fs4 fc0 sc0 ls5 ws0\">13<span class=\"ls0\"> 988,3 </span></div></div><div class=\"c w2b h36 gs1eb\"><div class=\"t m0 x14 h17 y6d ff2 fs4 fc0 sc0 ls0 ws0\">4 366,9 </div></div><div class=\"c w2a h36 gs1ec\"><div class=\"t m0 x14 h17 y6d ff2 fs4 fc0 sc0 ls0 ws0\">2 379,6 </div></div><div class=\"c w4b h36 gs1ed\"><div class=\"t m0 x4a h17 y6d ff2 fs4 fc0 sc0 ls11 ws0\">(1<span class=\"ls0\"> 779,8) </span></div></div><div class=\"c w2a h36 gs1ee\"><div class=\"t m0 x43 h17 y6d ff2 fs4 fc0 sc0 ls5 ws0\">18<span class=\"ls0\"> 955,0 </span></div></div><div class=\"c w49 h66 gs1ef\"><div class=\"t m0 x2 h16 y16c ff7 fs4 fc0 sc0 ls0 ws0\">Zwi\u0119kszenia akt<span class=\"_ _1\"></span>yw\u00f3w trwa\u0142ych (inn<span class=\"_ _1\"></span>ych ni\u017c instrumenty fin<span class=\"_ _1\"></span>ansowe </div><div class=\"t m0 x2 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">i <span class=\"ff7\">aktywa z tytu\u0142u po<span class=\"_ _1\"></span>datku odrocz<span class=\"_ _1\"></span>onego) <span class=\"ff1\"> </span></span></div></div><div class=\"c w4a h66 gs1f0\"><div class=\"t m0 x14 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">2 472,9 </div></div><div class=\"c w2b h66 gs1f1\"><div class=\"t m0 x31 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">510,9 </div></div><div class=\"c w2a h66 gs1f2\"><div class=\"t m0 x31 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">134,9 </div></div><div class=\"c w4b h66 gs1f3\"><div class=\"t m0 x47 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">(16,9) </div></div><div class=\"c w2a h66 gs1f4\"><div class=\"t m0 x14 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">3 101,8 </div></div><div class=\"c w8 h4 gs1f5\"><div class=\"t m0 x8 h9 y2cf ff4 fs2 fc0 sc0 ls0 ws0\">*<span class=\"ls6\">    </span><span class=\"ff5\">\u017badna  z  dzia\u0142alno\u015bci  w<span class=\"_ _1\"></span>ykazywanyc<span class=\"_ _0\"></span>h <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>\u201eP<span class=\"_ _0\"></span>ozosta\u0142ych  segmentach\u201d  nie <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>pe\u0142nia  kryteri\u00f3w  ag<span class=\"_ _1\"></span>regacji  oraz  prog\u00f3w  il<span class=\"_ _0\"></span>o\u015bciowych  okre\u015blonych  przez  MSSF<span class=\"ff4\"> 8  Segmenty  operacyjne </span></span></div><div class=\"t m0 x73 h9 y2d0 ff5 fs2 fc0 sc0 ls0 ws0\">skutkuj\u0105cych wyodr\u0119b<span class=\"_ _0\"></span>nieniem jej jako osobny s<span class=\"_ _0\"></span>egment operacyjny.<span class=\"_ _9\"></span><span class=\"ff4\"> </span></div><div class=\"t m0 x8 h9 y2d1 ff4 fs2 fc0 sc0 ls12 ws0\">**<span class=\"ls6\">   <span class=\"ff5 ls0\">Kolumna: \u201eKorekty kons<span class=\"_ _0\"></span>olidacyjne\u201d elimi<span class=\"_ _0\"></span>nuje skutki transakcji mi\u0119dzy s<span class=\"_ _0\"></span>egmentami w ramach Gru<span class=\"_ _0\"></span>py Kapita\u0142owej.<span class=\"_ _9\"></span><span class=\"ff4\"> </span></span></span></div><div class=\"t m0 x8 h16 y2d2 ff1 fs2 fc0 sc0 ls12 ws0\">***<span class=\"ls6\">  <span class=\"ff4 ls0\">Dane <span class=\"ff5\">przekszta\u0142cone w zwi\u0105zku<span class=\"_ _0\"></span> z zastosowan\u0105 zmian\u0105 zas<span class=\"_ _0\"></span>ad (polityki) rachunkow<span class=\"_ _0\"></span>o\u015bci, kt\u00f3ra zosta\u0142a szerz<span class=\"_ _0\"></span>ej opisana w Nocie <span class=\"_ _0\"></span>2.6.<span class=\"_ _0\"></span><span class=\"ff1 fs4\"> </span></span></span></span></div><div class=\"t m0 x8 h3 y2d3 ff7 fs1 fc0 sc0 ls0 ws0\">Poni\u017cej przedstawione jest uzgodnienie wynik\u00f3w segment\u00f3w (zysku operacyjnego z zyskiem przed opodatkowaniem):<span class=\"ff1\"> </span></div></div><div class=\"c w4d h74 gs1f6\"><div class=\"t m0 x3e h17 y2d5 ff2 fs4 fc0 sc0 ls0 ws0\">2023 </div><div class=\"t m0 x20 h17 ydf ff2 fs4 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w4e h74 gs1f7\"><div class=\"t m0 x1e h17 y2d5 ff2 fs4 fc0 sc0 ls0 ws0\">2022 </div><div class=\"t m0 x28 h73 ydf ffa fs2 fc0 sc0 ls0 ws0\">(dane przeksz<span class=\"ff9\">ta\u0142con<span class=\"_ _0\"></span>e</span><span class=\"fs4 ls11\">)*<span class=\"ls0\"> </span></span></div></div><div class=\"c w4c h70 gs1f8\"><div class=\"t m0 x2 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">ZYSK OPERAC<span class=\"_ _1\"></span>YJNY </div></div><div class=\"c w4d h70 gs1f9\"><div class=\"t m0 x2a h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">2 826,7 </div></div><div class=\"c w4e h70 gs1fa\"><div class=\"t m0 x76 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">9 406,3 </div></div><div class=\"c w4c h70 gs1fb\"><div class=\"t m0 x2 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Przychody finanso<span class=\"_ _1\"></span>we </div></div><div class=\"c w4d h70 gs1fc\"><div class=\"t m0 x1b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">274,1 </div></div><div class=\"c w4e h70 gs1fd\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">194,3 </div></div><div class=\"c w4c h70 gs1fe\"><div class=\"t m0 x2 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Koszty finansow<span class=\"_ _1\"></span>e </div></div><div class=\"c w4d h70 gs1ff\"><div class=\"t m0 x1c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(226,2) </div></div><div class=\"c w4e h70 gs200\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(141,4) </div></div><div class=\"c w4c h6f gs201\"><div class=\"t m0 x2 h16 y253 ff7 fs4 fc0 sc0 ls0 ws0\">Udzia\u0142 w zyskach je<span class=\"_ _1\"></span>dnostek stowar<span class=\"_ _1\"></span>zyszonych<span class=\"ff1\"> </span></div></div><div class=\"c w4d h6f gs202\"><div class=\"t m0 x2c h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">0,1 </div></div><div class=\"c w4e h6f gs203\"><div class=\"t m0 x39 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">0,1 </div></div><div class=\"c w4c h36 gs204\"><div class=\"t m0 x2 h17 y2a5 ff2 fs4 fcb sc0 ls0 ws0\">ZYSK PRZED O<span class=\"_ _1\"></span>PODATKOW<span class=\"_ _1\"></span>ANIEM </div></div><div class=\"c w4d h36 gs205\"><div class=\"t m0 x2a h17 y2a5 ff2 fs4 fcb sc0 ls0 ws0\">2 874,7 </div></div><div class=\"c w4e h36 gs206\"><div class=\"t m0 x76 h17 y2a5 ff2 fs4 fcb sc0 ls0 ws0\">9 459,3 </div></div><div class=\"c w8 h4 gs1f5\"><div class=\"t m0 x8 h16 y2dd ff1 fs4 fc0 sc0 ls0 ws0\">*<span class=\"ls4\">   </span><span class=\"ff5 fs2\">Dane przekszta\u0142con<span class=\"_ _0\"></span>e w zwi\u0105zku z z<span class=\"_ _0\"></span>astosowan\u0105 zmian\u0105 zasad (<span class=\"_ _0\"></span>polityki) rachunkowo\u015bci, k<span class=\"_ _0\"></span>t\u00f3ra zosta\u0142a szerzej <span class=\"_ _0\"></span>opisana w Nocie 2.6.<span class=\"_ _9\"></span></span> </div><div class=\"t m0 x8 h54 y37 ff3 fs1 fc1 sc0 ls0 ws0\">AKTYWA SEGMENT\u00d3W<span class=\"ff2\"> </span></div><div class=\"t m0 x8 h3 y2de ff7 fs1 fc0 sc0 ls0 ws0\">Kwoty \u0142\u0105cznych aktyw\u00f3w <span class=\"_ _0\"></span>s\u0105 wycenione w <span class=\"_ _0\"></span>spos\u00f3b sp\u00f3jny <span class=\"_ _0\"></span>ze sposobem <span class=\"_ _0\"></span>zastosowanym w <span class=\"_ _0\"></span>skonsolidowanym sprawozdaniu z<span class=\"_ _9\"></span><span class=\"ff1\"> sytuacji finansowej. </span></div><div class=\"t m0 x8 h3 y39 ff7 fs1 fc0 sc0 ls0 ws0\">Aktywa te s\u0105 alokowane zgodnie z przedmiotem dzia\u0142alno\u015bci segmentu i<span class=\"ff1\"> </span>wed\u0142ug fizycznej lokalizacji danego sk\u0142adnika maj\u0105tku.<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y262 ff7 fs1 fc0 sc0 ls0 ws0\">Aktywa Grupy znajduj\u0105 si\u0119 na terenie Polski.<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y2df ff7 fs1 fc0 sc0 ls0 ws0\">Poni\u017cej przedstawione jest uzgodnienie aktyw\u00f3w segment\u00f3w z aktywami og\u00f3\u0142em Grupy:<span class=\"ff1\"> </span></div></div><div class=\"c w4f h76 gs207\"><div class=\"t m0 x5e h17 y26b ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w50 h76 gs208\"><div class=\"t m0 x49 h17 y172 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div><div class=\"t m0 x38 h73 y12 ff9 fs2 fc0 sc0 ls0 ws0\">(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ffa fs4\"> </span></div></div><div class=\"c w4c h68 gs209\"><div class=\"t m0 x2 h17 y14 ff3 fs4 fc0 sc0 ls0 ws0\">AKTYWA SEGME<span class=\"_ _1\"></span>NT\u00d3W<span class=\"ff2\"> </span></div></div><div class=\"c w4f h68 gs20a\"><div class=\"t m0 x49 h17 y14 ff2 fs4 fc0 sc0 ls5 ws0\">19<span class=\"ls0\"> 494,7 </span></div></div><div class=\"c w50 h68 gs20b\"><div class=\"t m0 x1c h17 y14 ff2 fs4 fc0 sc0 ls5 ws0\">18<span class=\"ls0\"> 955,0 </span></div></div><div class=\"c w4c h6f gs20c\"><div class=\"t m0 x2 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">Inwestycje w jed<span class=\"_ _1\"></span>nostkach stowarzy<span class=\"_ _1\"></span>szonych </div></div><div class=\"c w4f h6f gs20d\"><div class=\"t m0 x1e h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">1,2 </div></div><div class=\"c w50 h6f gs20e\"><div class=\"t m0 x21 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">1,2 </div></div><div class=\"c w4c h70 gs20f\"><div class=\"t m0 x2 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Aktywa z tytu\u0142u <span class=\"_ _1\"></span>odroczonego podat<span class=\"_ _1\"></span>ku dochodow<span class=\"_ _1\"></span>ego<span class=\"ff1\"> </span></div></div><div class=\"c w4f h70 gs210\"><div class=\"t m0 x76 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">326,2 </div></div><div class=\"c w50 h70 gs211\"><div class=\"t m0 x1e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">470,3 </div></div><div class=\"c w4c h70 gs212\"><div class=\"t m0 x2 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Inwestycje w portfel a<span class=\"_ _1\"></span>ktyw\u00f3w FIZ<span class=\"ff1\"> </span></div></div><div class=\"c w4f h70 gs213\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">7 476,0 </div></div><div class=\"c w50 h70 gs214\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">7 131,2 </div></div><div class=\"c w4c h70 gs215\"><div class=\"t m0 x2 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Pozosta\u0142e d\u0142ugoter<span class=\"_ _1\"></span>minowe aktywa<span class=\"ff1\"> </span></div></div><div class=\"c w4f h70 gs216\"><div class=\"t m0 x76 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">458,9 </div></div><div class=\"c w50 h70 gs217\"><div class=\"t m0 x1e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">436,3 </div></div><div class=\"c w4c h70 gs219\"><div class=\"t m0 x2 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Nadp\u0142acony podat<span class=\"_ _1\"></span>ek dochodowy<span class=\"ff1\"> </span></div></div><div class=\"c w4f h70 gs21a\"><div class=\"t m0 x1e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">9,1 </div></div><div class=\"c w50 h70 gs21b\"><div class=\"t m0 x1f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">29,9 </div></div><div class=\"c w4c h70 gs21c\"><div class=\"t m0 x2 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Pochodne instrument<span class=\"_ _1\"></span>y finansowe </div></div><div class=\"c w4f h70 gs21d\"><div class=\"t m0 x78 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">27,7 </div></div><div class=\"c w50 h70 gs21e\"><div class=\"t m0 x1f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">43,8 </div></div><div class=\"c w4c h70 gs21f\"><div class=\"t m0 x2 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Inne kr\u00f3tkotermi<span class=\"_ _1\"></span>nowe aktywa fin<span class=\"_ _1\"></span>ansowe<span class=\"ff1\"> </span></div></div><div class=\"c w4f h70 gs220\"><div class=\"t m0 x21 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w50 h70 gs221\"><div class=\"t m0 x21 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">3,1 </div></div><div class=\"c w4c h36 gs222\"><div class=\"t m0 x2 h17 y268 ff3 fs4 fcb sc0 ls0 ws0\">RAZEM AKTYW<span class=\"_ _1\"></span>A WED\u0141UG SKON<span class=\"_ _1\"></span>SOLIDOWAN<span class=\"_ _1\"></span>EGO SPRAW<span class=\"_ _1\"></span>OZDANIA Z S<span class=\"_ _1\"></span>YTUACJI FIN<span class=\"_ _1\"></span>ANSOWEJ<span class=\"ff2\"> </span></div></div><div class=\"c w4f h36 gs223\"><div class=\"t m0 x49 h17 y268 ff2 fs4 fcb sc0 ls5 ws0\">27<span class=\"ls0\"> 793,8 </span></div></div><div class=\"c w50 h36 gs224\"><div class=\"t m0 x1c h17 y268 ff2 fs4 fcb sc0 ls5 ws0\">27<span class=\"ls0\"> 070,8 </span></div></div><div class=\"c w8 h4 gs225\"><div class=\"t m0 x8 h16 y2e9 ff1 fs4 fc0 sc0 ls0 ws0\">*<span class=\"ls4\">   </span><span class=\"ff5 fs2\">Dane przekszta\u0142con<span class=\"_ _0\"></span>e w zwi\u0105zku z zastosowan\u0105 zm<span class=\"_ _0\"></span>ian\u0105 zasad (polityki) rach<span class=\"_ _0\"></span>unkowo\u015bci, kt\u00f3ra<span class=\"_ _0\"></span> zosta\u0142a szerzej opisana w N<span class=\"_ _0\"></span>ocie 2.6.<span class=\"_ _9\"></span></span> </div><div class=\"t m0 x8 h54 y14a ff3 fs1 fc1 sc0 ls0 ws0\">INFORMACJE DOTYCZ\u0104CE OBSZAR\u00d3W GEOGRAFICZNYCH<span class=\"ff2\"> </span></div><div class=\"t m0 x8 h3 y14b ff7 fs1 fc0 sc0 ls0 ws0\">Podzia\u0142 geograficzny przychod\u00f3w ze sprzeda\u017cy zosta\u0142 zaprezentowany wed\u0142ug siedziby kraju kontrahenta, kt\u00f3ry dokonuje zakupu:<span class=\"ff1\"> </span></div></div><div class=\"c w52 h77 gs226\"><div class=\"t m0 x38 h17 y2eb ff2 fs4 fc2 sc0 ls0 ws0\">N<span class=\"lsb\">ot</span>a<span class=\"fc0\"> </span></div></div><div class=\"c w4f h77 gs227\"><div class=\"t m0 x1b h17 yc6 ff2 fs4 fc0 sc0 ls0 ws0\">2023 </div></div><div class=\"c w53 h77 gs228\"><div class=\"t m0 x2c h17 yc6 ff2 fs4 fc0 sc0 ls0 ws0\">2022 </div></div><div class=\"c w51 h78 gs229\"><div class=\"t m0 x2 h17 y12 ff3 fs4 fc2 sc0 ls0 ws0\">Sprzeda\u017c na terenie <span class=\"_ _1\"></span>Polski, w tym:<span class=\"_ _1\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w51 h70 gs22a\"><div class=\"t m0 x4a h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">W\u0119giel<span class=\"ff1\"> </span></div></div><div class=\"c w4f h70 gs22b\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">5 662,8 </div></div><div class=\"c w53 h70 gs22c\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">7 132,9 </div></div><div class=\"c w51 h70 gs22d\"><div class=\"t m0 x4a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Koks </div></div><div class=\"c w4f h70 gs22e\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">1 060,6 </div></div><div class=\"c w53 h70 gs22f\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">1 091,8 </div></div><div class=\"c w51 h6f gs230\"><div class=\"t m0 x4a h16 y253 ff7 fs4 fc0 sc0 ls0 ws0\">Pozosta\u0142e segm<span class=\"_ _1\"></span>enty<span class=\"ff1\"> </span></div></div><div class=\"c w4f h6f gs231\"><div class=\"t m0 x76 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">775,9 </div></div><div class=\"c w53 h6f gs232\"><div class=\"t m0 x1e h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">864,6 </div></div><div class=\"c w51 h79 gs233\"><div class=\"t m0 x2 h54 y6d ff3 fs4 fc0 sc0 ls0 ws0\">RAZEM SPRZE<span class=\"_ _1\"></span>DA\u017b NA TERENI<span class=\"_ _1\"></span>E POLSKI<span class=\"ff2 fs1\"> </span></div></div><div class=\"c w4f h79 gs234\"><div class=\"t m0 x36 h17 y6d ff2 fs4 fc0 sc0 ls0 ws0\">7 499,3 </div></div><div class=\"c w53 h79 gs235\"><div class=\"t m0 x37 h54 y6d ff2 fs4 fc0 sc0 ls0 ws0\">9 089,3<span class=\"fs1\"> </span></div></div><div class=\"c w51 h6f gs236\"><div class=\"t m0 x2 h17 y253 ff3 fs4 fc2 sc0 ls0 ws0\">Sprzeda\u017c poza <span class=\"_ _1\"></span>Polsk\u0119, w tym<span class=\"ff1 fc0\">:<span class=\"ff2\"> </span></span></div></div><div class=\"c w51 h70 gs237\"><div class=\"t m0 x43 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Kraje Unii Europ<span class=\"_ _1\"></span>ejskiej, w tym: </div></div><div class=\"c w4f h70 gs238\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">7 348,2 </div></div><div class=\"c w53 h70 gs239\"><div class=\"t m0 x1c h16 y12 ff1 fs4 fc0 sc0 ls5 ws0\">10<span class=\"ls0\"> 589,6 </span></div></div><div class=\"c w51 h70 gs23a\"><div class=\"t m0 x4a h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">W\u0119giel<span class=\"ff1\"> </span></div></div><div class=\"c w4f h70 gs23b\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">3 213,2 </div></div><div class=\"c w53 h70 gs23c\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">4 274,0 </div></div><div class=\"c w51 h70 gs23d\"><div class=\"t m0 x4a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Koks </div></div><div class=\"c w4f h70 gs23e\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">4 120,6 </div></div><div class=\"c w53 h70 gs23f\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">6 298,7 </div></div><div class=\"c w51 h70 gs240\"><div class=\"t m0 x4a h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Pozosta\u0142e segm<span class=\"_ _1\"></span>enty<span class=\"ff1\"> </span></div></div><div class=\"c w4f h70 gs241\"><div class=\"t m0 x78 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">14,4 </div></div><div class=\"c w53 h70 gs242\"><div class=\"t m0 x1f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">16,9 </div></div><div class=\"c w51 h70 gs243\"><div class=\"t m0 x43 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Kraje europejski<span class=\"_ _1\"></span>e poza Uni\u0105 Eur<span class=\"_ _1\"></span>opejsk\u0105, w tym:<span class=\"ff1\"> </span></div></div><div class=\"c w4f h70 gs244\"><div class=\"t m0 x76 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">358,9 </div></div><div class=\"c w53 h70 gs245\"><div class=\"t m0 x1e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">555,4 </div></div><div class=\"c w51 h6f gs246\"><div class=\"t m0 x4a h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">Koks </div></div><div class=\"c w4f h6f gs247\"><div class=\"t m0 x76 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">358,9 </div></div><div class=\"c w53 h6f gs248\"><div class=\"t m0 x1e h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">555,3 </div></div><div class=\"c w51 h78 gs249\"><div class=\"t m0 x4a h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Pozosta\u0142e segm<span class=\"_ _1\"></span>enty<span class=\"ff1\"> </span></div></div><div class=\"c w4f h78 gs24a\"><div class=\"t m0 x21 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w53 h78 gs24b\"><div class=\"t m0 x21 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,1 </div></div><div class=\"c w51 h70 gs24c\"><div class=\"t m0 x43 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Pozosta\u0142e kraje, w t<span class=\"_ _1\"></span>ym:<span class=\"ff1\"> </span></div></div><div class=\"c w4f h70 gs24d\"><div class=\"t m0 x78 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">92,1 </div></div><div class=\"c w53 h70 gs24e\"><div class=\"t m0 x75 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w51 h70 gs24f\"><div class=\"t m0 x4a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Koks </div></div><div class=\"c w4f h70 gs250\"><div class=\"t m0 x78 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">92,0 </div></div><div class=\"c w53 h70 gs251\"><div class=\"t m0 x75 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w51 h70 gs252\"><div class=\"t m0 x4a h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Pozosta\u0142e segm<span class=\"_ _1\"></span>enty<span class=\"ff1\"> </span></div></div><div class=\"c w4f h70 gs253\"><div class=\"t m0 x1e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,1 </div></div><div class=\"c w53 h70 gs254\"><div class=\"t m0 x75 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w51 h5d gs255\"><div class=\"t m0 x2 h54 y6d ff3 fs4 fc0 sc0 ls0 ws0\">RAZEM SPRZE<span class=\"_ _1\"></span>DA\u017b POZA POL<span class=\"_ _1\"></span>SK\u0118, w tym:<span class=\"ff2 fs1\"> </span></div></div><div class=\"c w4f h5d gs256\"><div class=\"t m0 x36 h17 y6d ff2 fs4 fc0 sc0 ls0 ws0\">7 799,2 </div></div><div class=\"c w53 h5d gs257\"><div class=\"t m0 x1c h54 y6d ff2 fs4 fc0 sc0 ls5 ws0\">11<span class=\"ls0\"> 145,0<span class=\"fs1\"> </span></span></div></div><div class=\"c w51 h70 gs258\"><div class=\"t m0 x4a h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">W\u0119giel<span class=\"ff1\"> </span></div></div><div class=\"c w4f h70 gs259\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">3 213,2 </div></div><div class=\"c w53 h70 gs25a\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">4 274,0 </div></div><div class=\"c w51 h70 gs25b\"><div class=\"t m0 x4a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Koks </div></div><div class=\"c w4f h70 gs25c\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">4 571,5 </div></div><div class=\"c w53 h70 gs25d\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">6 854,0 </div></div><div class=\"c w51 h70 gs25e\"><div class=\"t m0 x4a h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Pozosta\u0142e segm<span class=\"_ _1\"></span>enty<span class=\"ff1\"> </span></div></div><div class=\"c w4f h70 gs25f\"><div class=\"t m0 x78 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">14,5 </div></div><div class=\"c w53 h70 gs260\"><div class=\"t m0 x1f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">17,0 </div></div><div class=\"c w51 h5d gs261\"><div class=\"t m0 x2 h54 y6d ff3 fs4 fc2 sc0 ls0 ws0\">Korekta przych<span class=\"_ _1\"></span>od\u00f3w ze sprzed<span class=\"_ _1\"></span>a\u017cy z tytu\u0142u realiz<span class=\"_ _1\"></span>acji transakcji za<span class=\"_ _1\"></span>bezpieczaj\u0105cyc<span class=\"_ _1\"></span>h<span class=\"ff2 fs1\"> </span></div></div><div class=\"c w4f h5d gs262\"><div class=\"t m0 x78 h17 y6d ff2 fs4 fc2 sc0 ls0 ws0\">40,0 </div></div><div class=\"c w53 h5d gs263\"><div class=\"t m0 x1d h54 y6d ff2 fs4 fc2 sc0 ls0 ws0\">(35,8)<span class=\"fs1\"> </span></div></div><div class=\"c w51 h19 gs264\"><div class=\"t m0 x2 h17 y2a5 ff3 fs4 fcb sc0 ls0 ws0\">RAZEM PRZYC<span class=\"_ _1\"></span>HODY ZE SP<span class=\"_ _1\"></span>RZEDA\u017bY<span class=\"ff2\"> </span></div></div><div class=\"c w52 h19 gs265\"><div class=\"t m0 x4c h16 y21e ff1 fs4 fc2 sc0 ls0 ws0\">4.1<span class=\"fcb\"> </span></div></div><div class=\"c w4f h19 gs266\"><div class=\"t m0 x49 h17 y2a5 ff2 fs4 fcb sc0 ls5 ws0\">15<span class=\"ls0\"> 338,5 </span></div></div><div class=\"c w53 h19 gs267\"><div class=\"t m0 x1c h17 y2a5 ff2 fs4 fcb sc0 ls5 ws0\">20<span class=\"ls0\"> 198,5 </span></div></div><div class=\"c w8 h4 gs225\"><div class=\"t m0 x8 h3 y303 ff7 fs1 fc0 sc0 ls0 ws0\">Przychody ze sprzeda\u017cy \u2013<span class=\"ff1\"> </span>podzia\u0142 geograficzny wed\u0142ug kraju kontrahenta, kt\u00f3ry dokonuje zakupu:<span class=\"ff1\"> </span></div></div><div class=\"c w55 h7a gs268\"><div class=\"t m0 x1b h17 y214 ff2 fs4 fc0 sc0 ls0 ws0\">2023 </div></div><div class=\"c w56 h7a gs269\"><div class=\"t m0 x3c h17 y214 ff2 fs4 fc0 sc0 ls0 ws0\">2022<span class=\"fs2\"> </span></div></div><div class=\"c w54 h6f gs26a\"><div class=\"t m0 x2 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">Polska </div></div><div class=\"c w55 h6f gs26b\"><div class=\"t m0 x34 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">7 499,3 </div></div><div class=\"c w56 h6f gs26c\"><div class=\"t m0 x37 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">9 089,3 </div></div><div class=\"c w54 h70 gs26d\"><div class=\"t m0 x2 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Austria </div></div><div class=\"c w55 h70 gs26e\"><div class=\"t m0 x34 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">2 493,0 </div></div><div class=\"c w56 h70 gs26f\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">3 330,0 </div></div><div class=\"c w54 h70 gs270\"><div class=\"t m0 x2 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Czechy </div></div><div class=\"c w55 h70 gs271\"><div class=\"t m0 x34 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">1 916,7 </div></div><div class=\"c w56 h70 gs272\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">2 721,1 </div></div><div class=\"c w54 h70 gs273\"><div class=\"t m0 x2 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Niemcy </div></div><div class=\"c w55 h70 gs274\"><div class=\"t m0 x34 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">1 802,6 </div></div><div class=\"c w56 h70 gs275\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">2 496,6 </div></div><div class=\"c w54 h70 gs276\"><div class=\"t m0 x2 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">S\u0142owacja<span class=\"ff1\"> </span></div></div><div class=\"c w55 h70 gs277\"><div class=\"t m0 x76 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">381,0 </div></div><div class=\"c w56 h70 gs278\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">436,4 </div></div><div class=\"c w54 h70 gs279\"><div class=\"t m0 x2 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Belgia </div></div><div class=\"c w55 h70 gs27a\"><div class=\"t m0 x76 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">257,1 </div></div><div class=\"c w56 h70 gs27b\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">449,9 </div></div><div class=\"c w54 h6f gs27c\"><div class=\"t m0 x2 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">Hiszpania </div></div><div class=\"c w55 h6f gs27d\"><div class=\"t m0 x76 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">206,0 </div></div><div class=\"c w56 h6f gs27e\"><div class=\"t m0 x1d h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">241,2 </div></div><div class=\"c w54 h70 gs27f\"><div class=\"t m0 x2 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Norwegia </div></div><div class=\"c w55 h70 gs280\"><div class=\"t m0 x76 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">191,5 </div></div><div class=\"c w56 h70 gs281\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">279,3 </div></div><div class=\"c w54 h70 gs283\"><div class=\"t m0 x2 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Szwajcaria </div></div><div class=\"c w55 h70 gs284\"><div class=\"t m0 x76 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">167,4 </div></div><div class=\"c w56 h70 gs285\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">276,1 </div></div><div class=\"c w54 h70 gs286\"><div class=\"t m0 x2 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Rumunia </div></div><div class=\"c w55 h70 gs287\"><div class=\"t m0 x78 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">97,6 </div></div><div class=\"c w56 h70 gs288\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">582,2 </div></div><div class=\"c w54 h70 gs289\"><div class=\"t m0 x2 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Singapur </div></div><div class=\"c w55 h70 gs28a\"><div class=\"t m0 x78 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">92,1 </div></div><div class=\"c w56 h70 gs28b\"><div class=\"t m0 x61 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w54 h6f gs28c\"><div class=\"t m0 x2 h16 y253 ff7 fs4 fc0 sc0 ls0 ws0\">W\u0142ochy<span class=\"ff1\"> </span></div></div><div class=\"c w55 h6f gs28d\"><div class=\"t m0 x78 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">79,7 </div></div><div class=\"c w56 h6f gs28e\"><div class=\"t m0 x1d h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">222,4 </div></div><div class=\"c w54 h70 gs28f\"><div class=\"t m0 x2 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Luksemburg </div></div><div class=\"c w55 h70 gs290\"><div class=\"t m0 x78 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">64,9 </div></div><div class=\"c w56 h70 gs291\"><div class=\"t m0 x7b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">58,4 </div></div><div class=\"c w54 h70 gs292\"><div class=\"t m0 x2 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Holandia </div></div><div class=\"c w55 h70 gs293\"><div class=\"t m0 x78 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">35,4 </div></div><div class=\"c w56 h70 gs294\"><div class=\"t m0 x7b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">26,8 </div></div><div class=\"c w54 h70 gs295\"><div class=\"t m0 x2 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Francja </div></div><div class=\"c w55 h70 gs296\"><div class=\"t m0 x78 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">14,2 </div></div><div class=\"c w56 h70 gs297\"><div class=\"t m0 x7b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">24,5 </div></div><div class=\"c w54 h70 gs298\"><div class=\"t m0 x2 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Pozosta\u0142e kraje<span class=\"ff1\"> </span></div></div><div class=\"c w55 h70 gs299\"><div class=\"t m0 x21 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w56 h70 gs29a\"><div class=\"t m0 x7c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,1 </div></div><div class=\"c w54 h70 gs29b\"><div class=\"t m0 x2 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Korekta przycho<span class=\"_ _1\"></span>d\u00f3w ze sprzeda\u017cy <span class=\"_ _1\"></span>z tytu\u0142u realizacji tr<span class=\"_ _1\"></span>ansakcji zabezpi<span class=\"_ _1\"></span>eczaj\u0105cych<span class=\"ff1\"> </span></div></div><div class=\"c w55 h70 gs29c\"><div class=\"t m0 x78 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">40,0 </div></div><div class=\"c w56 h70 gs29d\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(35,8) </div></div><div class=\"c w54 h19 gs29e\"><div class=\"t m0 x2 h17 y2a5 ff3 fs4 fcb sc0 ls0 ws0\">RAZEM PRZYC<span class=\"_ _1\"></span>HODY ZE SP<span class=\"_ _1\"></span>RZEDA\u017bY<span class=\"ff2\"> </span></div></div><div class=\"c w55 h19 gs29f\"><div class=\"t m0 x49 h17 y2a5 ff2 fs4 fcb sc0 ls5 ws0\">15<span class=\"ls0\"> 338,5 </span></div></div><div class=\"c w56 h19 gs2a0\"><div class=\"t m0 x1c h17 y2a5 ff2 fs4 fcb sc0 ls5 ws0\">20<span class=\"ls0\"> 198,5 </span></div></div><div class=\"c w8 h4 gs2a1\"><div class=\"t m0 x8 h54 y316 ff3 fs1 fc1 sc0 ls0 ws0\">INFORMACJE DOTYCZ\u0104CE G\u0141\u00d3WNYCH KLIENT\u00d3W<span class=\"ff2\"> </span></div><div class=\"t m0 x8 h3 y317 ff7 fs1 fc0 sc0 ls0 ws0\">Za <span class=\"_ _0\"></span>okr<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>od <span class=\"_ _9\"></span>1 <span class=\"_ _0\"></span>stycznia <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>31 <span class=\"_ _9\"></span>grudnia <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>przychody <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _0\"></span>sprzeda\u017cy <span class=\"_ _0\"></span>do <span class=\"_ _9\"></span>dw\u00f3ch k<span class=\"_ _0\"></span>lient\u00f3w <span class=\"_ _0\"></span>przekroczy\u0142y <span class=\"_ _9\"></span>dla <span class=\"_ _0\"></span>ka\u017cdego <span class=\"_ _0\"></span>z<span class=\"_ _9\"></span><span class=\"ff1\"> nich <span class=\"_ _0\"></span>pojedynczo </span></div><div class=\"t m0 x8 h3 y318 ff7 fs1 fc0 sc0 ls0 ws0\">poziom <span class=\"_ _11\"> </span>10% <span class=\"_ _11\"> </span>przychod\u00f3w <span class=\"_ _11\"> </span>ze <span class=\"_ _11\"> </span>sprzeda\u017cy <span class=\"_ _11\"> </span>Grupy. <span class=\"_ _11\"> </span>Przychody <span class=\"_ _11\"> </span>ze<span class=\"_ _0\"></span><span class=\"ff1\"> </span>sprzeda\u017cy <span class=\"_ _11\"> </span>do<span class=\"ff1\"> jednego <span class=\"_ _11\"> </span>z <span class=\"_ _11\"> </span>ni</span>ch <span class=\"_ _11\"> </span>wynios\u0142y <span class=\"_ _12\"> </span>3<span class=\"ff1\"> 552,8 <span class=\"_ _11\"> </span>mln <span class=\"_ _11\"> </span>PLN, <span class=\"_ _11\"> </span>do drugiego<span class=\"_ _0\"></span> </span></div><div class=\"t m0 x8 h3 y319 ff1 fs1 fc0 sc0 ls0 ws0\">2 417,6 mln <span class=\"ff7\">PLN. Przychody ze sprzeda\u017cy do</span> <span class=\"ff7\">tych klient\u00f3w zosta\u0142y uj\u0119te w Segmencie W\u0119giel oraz w Segmencie Koks.</span> </div><div class=\"t m0 x8 h3 y31a ff7 fs1 fc0 sc0 ls0 ws0\">Za <span class=\"_ _0\"></span>okr<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>od <span class=\"_ _9\"></span>1 <span class=\"_ _0\"></span>stycznia <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>31 <span class=\"_ _9\"></span>grudnia <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>przychody <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _0\"></span>sprzeda\u017cy <span class=\"_ _0\"></span>do <span class=\"_ _9\"></span>dw\u00f3ch k<span class=\"_ _0\"></span>lient\u00f3w <span class=\"_ _0\"></span>przekroc<span class=\"_ _9\"></span>zy\u0142y <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>ka\u017cdego <span class=\"_ _9\"></span>z<span class=\"ff1\"> nich <span class=\"_ _0\"></span>pojedynczo </span></div><div class=\"t m0 x8 h3 y31b ff7 fs1 fc0 sc0 ls0 ws0\">poziom <span class=\"_ _11\"> </span>10% <span class=\"_ _11\"> </span>przychod\u00f3w <span class=\"_ _11\"> </span>ze <span class=\"_ _11\"> </span>sprzeda\u017cy <span class=\"_ _11\"> </span>Grupy. <span class=\"_ _11\"> </span>Przychody <span class=\"_ _11\"> </span>ze<span class=\"_ _0\"></span><span class=\"ff1\"> </span>sprzeda\u017cy <span class=\"_ _11\"> </span>do<span class=\"ff1\"> </span>jednego <span class=\"_ _11\"> </span>z <span class=\"_ _11\"> </span>nich <span class=\"_ _11\"> </span>wynios\u0142y <span class=\"_ _11\"> </span>4<span class=\"_ _0\"></span><span class=\"ff1\"> 869,3 <span class=\"_ _11\"> </span>mln <span class=\"_ _11\"> </span>PLN, <span class=\"_ _11\"> </span>do drugiego<span class=\"_ _0\"></span> </span></div><div class=\"t m0 x8 h3 y31c ff1 fs1 fc0 sc0 ls0 ws0\">3 245,2 mln <span class=\"ff7\">PLN. Przychody ze sprzeda\u017cy do</span> <span class=\"ff7\">tych klient\u00f3w zosta\u0142y uj\u0119te w Segmencie W\u0119giel oraz w Seg</span>mencie Koks. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>SEGMENTY OPER<span class=\"_ _1\"></span>ACYJNE<span class=\"fs1\"> </span>Organizacja i <span class=\"ff5\">zarz\u0105<span class=\"_ _1\"></span>dzanie Grup\u0105 odbyw<span class=\"_ _1\"></span>aj\u0105 si\u0119<span class=\"ff4\"> w </span>podziale na s<span class=\"_ _1\"></span>egmenty, uwz<span class=\"_ _1\"></span>gl\u0119dniaj\u0105ce rodzaj <span class=\"_ _1\"></span>oferowanych wyr<span class=\"_ _1\"></span>ob\u00f3w oraz rodzaj d<span class=\"_ _1\"></span>zia\u0142alno\u015bci produk<span class=\"_ _1\"></span>cyjnej.<span class=\"ff4\"> </span></span>W wyni<span class=\"_ _1\"></span>ku analiz <span class=\"_ _1\"></span>kryteri\u00f3<span class=\"_ _1\"></span>w agregacji <span class=\"_ _1\"></span>oraz <span class=\"_ _1\"></span>prog\u00f3w <span class=\"_ _1\"></span>ilo\u015bciowyc<span class=\"_ _1\"></span>h wydzi<span class=\"_ _1\"></span>elono w <span class=\"_ _1\"></span>skonsoli<span class=\"_ _1\"></span>dowanym <span class=\"_ _1\"></span>sprawozdaniu finansow<span class=\"_ _1\"></span>ym Gru<span class=\"_ _1\"></span>py nast\u0119puj<span class=\"_ _1\"></span>\u0105ce segm<span class=\"_ _1\"></span>enty <span class=\"_ _1\"></span>operacyjne, kt\u00f3re jednocze\u015bnie <span class=\"_ _1\"></span>stanowi\u0105 segment<span class=\"_ _1\"></span>y sprawozdaw<span class=\"_ _1\"></span>cze:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Segment W\u0119<span class=\"_ _1\"></span>giel \u2013<span class=\"ff4\"> </span>kt\u00f3ry obejmuje wy<span class=\"_ _1\"></span>dobycie i sprzed<span class=\"_ _1\"></span>a\u017c w\u0119gla kami<span class=\"_ _1\"></span>ennego;<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Segment Koks <span class=\"ff5\">\u2013</span> <span class=\"ff5\">kt<span class=\"_ _1\"></span>\u00f3ry obejmuje wytw<span class=\"_ _1\"></span>arzanie i sprzeda<span class=\"_ _1\"></span>\u017c koksu oraz w\u0119glopocho<span class=\"_ _1\"></span>dnych;<span class=\"ff4\"> </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Pozosta\u0142e se<span class=\"_ _1\"></span>gmenty \u2013<span class=\"ff4\"> </span>kt\u00f3re obejm<span class=\"_ _1\"></span>uj\u0105 dzia\u0142alno\u015b\u0107 jed<span class=\"_ _1\"></span>nostek Grupy, a<span class=\"ff4\"> </span>kt\u00f3re nie <span class=\"_ _1\"></span>wchodz\u0105 w<span class=\"ff4\"> zakre<span class=\"_ _1\"></span>s wymieniony w <span class=\"ff5\">Segm<span class=\"_ _1\"></span>encie W\u0119giel i Seg<span class=\"_ _1\"></span>mencie Koks.<span class=\"ff4\"> </span></span></span></span></span>Zarz\u0105d <span class=\"_ _0\"></span>Jednostki dominuj\u0105cej <span class=\"_ _0\"></span>zidentyfikowa\u0142 segmenty <span class=\"_ _0\"></span>operacyjne <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>podstawie <span class=\"_ _0\"></span>sprawozdawczo\u015b<span class=\"_ _1\"></span>ci <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>ansowej <span class=\"_ _0\"></span>sp\u00f3\u0142ek w<span class=\"_ _0\"></span>chodz\u0105cych w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>sk\u0142ad <span class=\"_ _0\"></span>Grupy, dane <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>niej<span class=\"_ _1\"></span> pochodz\u0105ce s\u0105 <span class=\"_ _1\"></span>wykorzystywane pr<span class=\"_ _1\"></span>zy podejmowani<span class=\"_ _1\"></span>u decyzji strategicz<span class=\"_ _1\"></span>nych w<span class=\"ff4\"> Grupie.  </span>Organem podejmuj\u0105cym k<span class=\"_ _0\"></span>luczowe decyzje <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>Grupie <span class=\"_ _0\"></span>jest Zarz\u0105d <span class=\"_ _0\"></span>JSW. <span class=\"_ _0\"></span>Miar\u0105 <span class=\"_ _0\"></span>wyniku finansowego p<span class=\"_ _0\"></span>oszczeg\u00f3lnych segment\u00f3w operacy<span class=\"_ _0\"></span>jnych <span class=\"_ _0\"></span>Grupy analizowan\u0105 przez <span class=\"_ _b\"></span>Zarz\u0105d <span class=\"_ _b\"></span>Jednostki <span class=\"_ _b\"> </span>dominuj\u0105cej <span class=\"_ _b\"> </span>jest <span class=\"_ _b\"></span>zysk/(strata) <span class=\"_ _b\"></span>operacyjny/(a) <span class=\"_ _b\"></span>segmentu <span class=\"_ _9\"></span>ustalony/(a) <span class=\"_ _b\"> </span>wed\u0142ug <span class=\"_ _b\"> </span>zasad <span class=\"_ _b\"> </span>MSR/MSSF. <span class=\"_ _b\"> </span>Przychody <span class=\"_ _b\"></span>z<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _8\"> </span>transakcji <span class=\"_ _b\"></span>z podmiota<span class=\"_ _1\"></span>mi </span>zewn\u0119trznymi s\u0105 w<span class=\"_ _1\"></span>yceniane w spos<span class=\"_ _1\"></span>\u00f3b sp\u00f3jny ze spos<span class=\"_ _1\"></span>obem zastosowanym <span class=\"_ _1\"></span>w<span class=\"ff4\"> skonsolidowanym wyniku f<span class=\"_ _1\"></span>inansowym. </span>Przychody <span class=\"_ _b\"></span>z <span class=\"_ _b\"> </span>tytu\u0142u <span class=\"_ _8\"> </span>tran<span class=\"_ _1\"></span>sakcji <span class=\"_ _b\"> </span>pomi\u0119dzy <span class=\"_ _b\"> </span>segmentami <span class=\"_ _b\"> </span>s\u0105 <span class=\"_ _8\"> </span>elimino<span class=\"_ _1\"></span>wane <span class=\"_ _b\"> </span>w <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rocesie <span class=\"_ _b\"></span>konsolidacji. <span class=\"_ _b\"></span>Sprzeda\u017c <span class=\"_ _b\"> </span>mi\u0119dzy <span class=\"_ _b\"> </span>segmentami <span class=\"_ _b\"> </span>realizow<span class=\"_ _9\"></span><span class=\"ff4\">an<span class=\"_ _1\"></span>a <span class=\"_ _b\"> </span>jes<span class=\"_ _0\"></span>t <span class=\"_ _b\"></span>na <span class=\"_ _b\"> </span>warunkach </span>rynkowych. <span class=\"_ _9\"></span>Zgodni<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>zasadami <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tosowa<span class=\"_ _1\"></span>nymi <span class=\"_ _9\"></span>przez <span class=\"_ _9\"></span>Zarz\u0105<span class=\"_ _1\"></span>d <span class=\"_ _9\"></span>Jednostki <span class=\"_ _9\"></span>domi<span class=\"_ _1\"></span>nuj\u0105cej <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>oceny <span class=\"_ _0\"></span>w<span class=\"_ _9\"></span>ynik\u00f3w <span class=\"_ _0\"></span>dzia\u0142alno\u015bci <span class=\"_ _9\"></span>poszczeg\u00f3l<span class=\"_ _1\"></span>nych <span class=\"_ _9\"></span>segment\u00f3w, <span class=\"_ _0\"></span>przych\u00f3d <span class=\"_ _9\"></span>oraz mar\u017ca s\u0105 <span class=\"_ _1\"></span>rozpoznawa<span class=\"_ _1\"></span>ne w <span class=\"_ _1\"></span>wyniku <span class=\"_ _1\"></span>segmentu w <span class=\"_ _1\"></span>mome<span class=\"_ _1\"></span>ncie doko<span class=\"_ _1\"></span>nanej spr<span class=\"_ _1\"></span>zeda\u017cy po<span class=\"_ _1\"></span>za segment. <span class=\"_ _1\"></span>W <span class=\"_ _1\"></span>wyniku f<span class=\"_ _1\"></span>inansowym <span class=\"_ _1\"></span>poszczeg\u00f3ln<span class=\"_ _1\"></span>ych segment\u00f3w nie<span class=\"ff4\"> </span><span class=\"lsa\">s\u0105</span><span class=\"ff4\"> zawarte </span>przychody i koszty fin<span class=\"_ _1\"></span>ansowe.<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "2023 2022 (dane przeksz<span class=\"ff9\">ta\u0142con<span class=\"_ _0\"></span>e</span><span class=\"fs4 ls11\">)*<span class=\"ls0\"> </span></span>ZYSK OPERAC<span class=\"_ _1\"></span>YJNY 2 826,7 9 406,3 Przychody finanso<span class=\"_ _1\"></span>we 274,1 194,3 Koszty finansow<span class=\"_ _1\"></span>e (226,2) (141,4) Udzia\u0142 w zyskach je<span class=\"_ _1\"></span>dnostek stowar<span class=\"_ _1\"></span>zyszonych<span class=\"ff1\"> </span>0,1 0,1 ZYSK PRZED O<span class=\"_ _1\"></span>PODATKOW<span class=\"_ _1\"></span>ANIEM 2 874,7 9 459,3 *<span class=\"ls4\">   </span><span class=\"ff5 fs2\">Dane przekszta\u0142con<span class=\"_ _0\"></span>e w zwi\u0105zku z z<span class=\"_ _0\"></span>astosowan\u0105 zmian\u0105 zasad (<span class=\"_ _0\"></span>polityki) rachunkowo\u015bci, k<span class=\"_ _0\"></span>t\u00f3ra zosta\u0142a szerzej <span class=\"_ _0\"></span>opisana w Nocie 2.6.<span class=\"_ _9\"></span></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "4.1.<span class=\"ffb ls0\"> <span class=\"ff3\">PRZYCHODY ZE SPRZEDA\u017bY <span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>PRZYCHODY Z<span class=\"_ _1\"></span>E SPRZEDA\u017b<span class=\"_ _1\"></span>Y<span class=\"ffa fs1\"> </span>Grupa ge<span class=\"_ _1\"></span>neruje <span class=\"ff9\">prz<span class=\"_ _1\"></span>ychody p<span class=\"_ _1\"></span>owstaj\u0105ce <span class=\"_ _1\"></span>z <span class=\"_ _1\"></span>prowadzonej <span class=\"_ _1\"></span>dzia\u0142alno\u015b<span class=\"_ _1\"></span>ci op<span class=\"_ _1\"></span>eracyjnej,<span class=\"ff4\"> </span>przede <span class=\"_ _1\"></span>wszystkim <span class=\"_ _5\"></span>ze<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>sprzeda\u017cy <span class=\"_ _1\"></span>w\u0119gla <span class=\"_ _1\"></span>koksowego <span class=\"_ _1\"></span>oraz s<span class=\"_ _1\"></span>przeda\u017cy <span class=\"_ _1\"></span>koksu.<span class=\"ff4\"> </span></span>Grupa <span class=\"_ _9\"></span>prowadzi <span class=\"_ _9\"></span>r\u00f3wnie\u017c <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>mniejszym <span class=\"_ _9\"></span>zakresie <span class=\"_ _b\"></span><span class=\"ff9\">sprzeda\u017c <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _9\"></span>do <span class=\"_ _b\"></span>cel\u00f3w <span class=\"_ _9\"></span>energetycznych <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>produkt\u00f3w <span class=\"_ _9\"></span>w\u0119glopochodnych.<span class=\"ff1\"> <span class=\"_ _b\"></span><span class=\"ff4\">Grupa <span class=\"_ _9\"></span>ujmuje <span class=\"_ _9\"></span>jako <span class=\"_ _b\"></span>przychody<span class=\"_ _1\"></span> </span></span></span>z <span class=\"ff5\">um\u00f3w <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>klientami w <span class=\"_ _0\"></span>skonsolidowanym sprawozdaniu <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>wyniku <span class=\"_ _0\"></span>finansowego i <span class=\"_ _9\"></span>i<span class=\"_ _1\"></span>nnych<span class=\"_ _0\"></span> ca<span class=\"_ _0\"></span>\u0142kowityc<span class=\"_ _1\"></span>h <span class=\"_ _0\"></span>dochod\u00f3w <span class=\"_ _0\"></span>(tj.<span class=\"ff4\"> </span>przychody ze <span class=\"_ _0\"></span>sprzeda\u017cy), s<span class=\"_ _0\"></span>korygowane o <span class=\"_ _0\"></span>wynik </span>z <span class=\"ff5\">rozliczenia instrume<span class=\"_ _1\"></span>nt\u00f3w zabezpiecz<span class=\"_ _1\"></span>aj\u0105cych przysz\u0142e pr<span class=\"_ _1\"></span>zep\u0142ywy pieni\u0119\u017c<span class=\"_ _1\"></span>ne.<span class=\"ff4\"> </span></span>Grupa  ujmuje  prz<span class=\"_ _1\"></span>ychody  ze  sprzeda<span class=\"_ _1\"></span>\u017cy  w  momencie  s<span class=\"_ _1\"></span>pe\u0142nienia  (lub  w  tra<span class=\"_ _1\"></span>kcie  spe\u0142niania) <span class=\"_ _8\"> </span>zobowi\u0105zania  do  wyko<span class=\"_ _1\"></span>nan<span class=\"_ _0\"></span>ia  \u015bwiadczenia  poprz<span class=\"_ _1\"></span>ez  przekazani<span class=\"_ _1\"></span>e przyrzeczonego <span class=\"_ _0\"></span>dobra <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>us<span class=\"_ _0\"></span>\u0142ugi <span class=\"_ _0\"></span>(tj. <span class=\"_ _9\"></span>sk\u0142adnika <span class=\"_ _9\"></span>akt<span class=\"_ _1\"></span>yw\u00f3w) <span class=\"_ _9\"></span>klient<span class=\"_ _1\"></span>owi <span class=\"_ _9\"></span>(klient <span class=\"_ _0\"></span>uzyskuje <span class=\"_ _9\"></span>kontrol\u0119 <span class=\"_ _0\"></span>nad <span class=\"_ _9\"></span>tym <span class=\"_ _9\"></span>sk\u0142adni<span class=\"_ _1\"></span>kiem <span class=\"_ _9\"></span>aktyw\u00f3<span class=\"_ _1\"></span>w) <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>kw<span class=\"_ _9\"></span>ocie, <span class=\"_ _0\"></span>kt\u00f3ra <span class=\"_ _9\"></span>odzwierciedla <span class=\"_ _0\"></span>kwot\u0119 wynagrodzenia, <span class=\"_ _1\"></span>kt\u00f3re \u2013<span class=\"ff4\"> zgodnie z ocz<span class=\"_ _1\"></span>ekiwaniem Grupy <span class=\"ff5\">\u2013</span> <span class=\"ff5\">przys\u0142<span class=\"_ _1\"></span>uguj<span class=\"ff4\">e jej w zami<span class=\"_ _1\"></span>an za <span class=\"ff5\">przekazanie prz<span class=\"_ _1\"></span>yrzeczonych d\u00f3br lub <span class=\"_ _1\"></span>us\u0142ug klientowi. <span class=\"_ _1\"></span> <span class=\"ff4\"> </span></span></span></span></span>Przychody z um\u00f3w <span class=\"_ _1\"></span>z klientami ujmo<span class=\"_ _1\"></span>wane s\u0105 jako kwot<span class=\"_ _1\"></span>y r\u00f3wne cenie tran<span class=\"_ _1\"></span>sakcyjnej, kt\u00f3ra zo<span class=\"_ _1\"></span>sta\u0142a przypisana <span class=\"_ _1\"></span>do danego zobo<span class=\"_ _1\"></span>wi\u0105zani<span class=\"_ _0\"></span>a do wykon<span class=\"_ _1\"></span>ania \u015bwiadczenia. <span class=\"ff4\"> </span>W <span class=\"_ _9\"></span>celu <span class=\"_ _9\"></span>ustalenia <span class=\"_ _0\"></span>ceny <span class=\"_ _9\"></span>transakcyjnej <span class=\"_ _9\"></span><span class=\"ff5\">Grupa <span class=\"_ _0\"></span>uwzgl\u0119dnia <span class=\"_ _9\"></span>warunki <span class=\"_ _0\"></span>umowy <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>stosowane <span class=\"_ _0\"></span>przez <span class=\"_ _9\"></span>ni\u0105 <span class=\"_ _9\"></span>zwyczajowe <span class=\"_ _0\"></span>praktyki <span class=\"_ _9\"></span>handlowe. <span class=\"_ _0\"></span>Cena <span class=\"_ _9\"></span>transakcyjna <span class=\"_ _9\"></span>to <span class=\"_ _0\"></span>kwota </span>wynagrodzenia, <span class=\"_ _9\"></span>kt\u00f3re <span class=\"_ _9\"></span>\u2013<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span>zgodnie <span class=\"_ _b\"></span>z <span class=\"_ _9\"></span>oczekiwaniem <span class=\"_ _9\"></span>G<span class=\"_ _0\"></span>rupy <span class=\"_ _9\"></span></span>\u2013<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>b\u0119dzie <span class=\"_ _b\"> </span>jej <span class=\"_ _9\"></span>przys\u0142ugiwa\u0107 <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>zamian <span class=\"_ _b\"></span>za <span class=\"_ _9\"></span>przekazanie <span class=\"_ _9\"></span>przyrzeczonych <span class=\"_ _b\"></span>d\u00f3br <span class=\"_ _9\"></span>lub <span class=\"_ _b\"></span>us\u0142ug <span class=\"_ _9\"></span>na <span class=\"_ _b\"></span>r<span class=\"_ _0\"></span><span class=\"ff4\">zecz <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>lienta<span class=\"_ _1\"></span>, </span>z <span class=\"ff5\">wy\u0142\u0105czeniem <span class=\"_ _0\"></span>kwot <span class=\"_ _0\"></span>pobranych <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>imieniu <span class=\"_ _0\"></span>os\u00f3b <span class=\"_ _0\"></span>trzecich <span class=\"_ _0\"></span>(na <span class=\"_ _9\"></span>przyk\u0142a<span class=\"_ _1\"></span>d <span class=\"_ _0\"></span>niekt\u00f3rych <span class=\"_ _0\"></span>podatk\u00f3w <span class=\"_ _0\"></span>od <span class=\"_ _0\"></span>sprzeda\u017cy). <span class=\"_ _0\"></span>Wynagrodzenie <span class=\"_ _0\"></span>okre\u015blone <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>umowie <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>kli<span class=\"_ _1\"></span>entem <span class=\"_ _0\"></span>mo\u017ce </span>obejmowa\u0107 kwot<span class=\"_ _1\"></span>y sta\u0142e, kwoty zmie<span class=\"_ _1\"></span>nne lub oba te<span class=\"ff4\"> rodzaje kwot. <span class=\"_ _1\"></span> </span>Niekt\u00f3re <span class=\"_ _5\"></span>umowy <span class=\"_ _1\"></span>z <span class=\"_ _5\"></span>kontrahentami <span class=\"_ _5\"></span>G<span class=\"_ _0\"></span>rupy <span class=\"_ _5\"></span>zawieraj\u0105 <span class=\"_ _5\"></span>zapisy <span class=\"_ _5\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>korekta<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>jako\u015b<span class=\"_ _1\"></span>ciowych <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>tanowi<span class=\"_ _1\"></span>\u0105cych <span class=\"_ _5\"></span>podstaw\u0119 <span class=\"_ _1\"></span>do <span class=\"_ _5\"></span>wyliczenia <span class=\"_ _5\"></span>ostatecznej <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>eny <span class=\"_ _5\"></span>sprzeda\u017cy, <span class=\"_ _5\"></span>czy<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _1\"></span>pewnych </span>formach pre<span class=\"_ _1\"></span>miowania <span class=\"_ _1\"></span>klienta. J<span class=\"_ _1\"></span>e\u017celi jest <span class=\"_ _1\"></span>wysoce <span class=\"_ _1\"></span>prawdopodo<span class=\"_ _1\"></span>bne, \u017ce <span class=\"_ _1\"></span>nie <span class=\"_ _1\"></span>nast\u0105pi od<span class=\"_ _1\"></span>wr\u00f3cenie <span class=\"_ _1\"></span>znacz\u0105cej c<span class=\"_ _1\"></span>z\u0119\u015bci sku<span class=\"_ _1\"></span>mulowanych <span class=\"_ _1\"></span>przychod\u00f3w<span class=\"ff4\"> w </span>przysz\u0142o\u015bci, <span class=\"_ _1\"></span>w t<span class=\"_ _1\"></span>akich przypadkach, <span class=\"_ _9\"></span>uwzgl\u0119dnia <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span><span class=\"ff4\">kwoty <span class=\"_ _9\"></span>wynagrodzenia <span class=\"_ _9\"></span>zmienn<span class=\"_ _1\"></span>ego <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>cenie <span class=\"_ _9\"></span>transakcyjnej. <span class=\"_ _9\"></span>Ponowna <span class=\"_ _9\"></span>ocena <span class=\"_ _9\"></span>wynagrodze<span class=\"_ _1\"></span>nia <span class=\"_ _9\"></span>zmiennego <span class=\"_ _9\"></span>jest <span class=\"_ _9\"></span>dokonywana <span class=\"_ _9\"></span>na<span class=\"_ _0\"></span> koniec </span>ka\u017cdego okresu spra<span class=\"_ _1\"></span>wozdawczego.<span class=\"ff4\"> </span>W Grupie wyst<span class=\"_ _1\"></span>\u0119puj\u0105 wieloletni<span class=\"_ _1\"></span>e kontrakty r<span class=\"_ _1\"></span>amowe zawieraj\u0105ce bazow<span class=\"_ _1\"></span>e uzgodnieni<span class=\"_ _1\"></span>a ilo\u015bciowe w uj<span class=\"_ _1\"></span>\u0119ciu rocznym <span class=\"_ _1\"></span>oraz opcje il<span class=\"_ _1\"></span>o\u015bciowe. Pr<span class=\"_ _1\"></span>zed rozpocz\u0119<span class=\"_ _1\"></span>ciem danego roku <span class=\"_ _9\"></span>bazo<span class=\"_ _1\"></span>we <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>zgodnienia <span class=\"_ _0\"></span>ilo\u015bciowe <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _9\"></span>weryfikowane <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>dzielone <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>kwarta\u0142y, <span class=\"_ _0\"></span>okre\u015blane <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _9\"></span>r\u00f3wnie\u017c <span class=\"_ _0\"></span>warunki <span class=\"_ _9\"></span>uruchomieni<span class=\"_ _1\"></span>a <span class=\"_ _9\"></span>opcji <span class=\"_ _0\"></span>ilo<span class=\"_ _0\"></span>\u015bciowych. <span class=\"_ _9\"></span>Finalne <span class=\"_ _0\"></span>operatywne<span class=\"_ _1\"></span> uz<span class=\"ff5 ls0\">godnienia <span class=\"_ _0\"></span>ilo\u015bciowe <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>cenowe <span class=\"_ _9\"></span>dokonywane <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>negocjacjac<span class=\"_ _1\"></span>h <span class=\"_ _9\"></span>kwartal<span class=\"_ _1\"></span>nych, <span class=\"_ _9\"></span>st\u0105d <span class=\"_ _0\"></span>Grupa <span class=\"_ _9\"></span>uznaje, <span class=\"_ _0\"></span>\u017c<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>obowi\u0105z<span class=\"_ _1\"></span>ki <span class=\"_ _9\"></span>\u015bwiadczeni<span class=\"_ _1\"></span>a <span class=\"_ _9\"></span>wynikaj\u0105 <span class=\"_ _0\"></span>z<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _0\"></span></span>kontrakt\u00f3w, <span class=\"_ _9\"></span>kt\u00f3re <span class=\"_ _0\"></span>maj\u0105 </span>oczekiwany <span class=\"_ _5\"></span>okres trwania <span class=\"_ _5\"></span>do 1 <span class=\"_ _5\"></span>roku i <span class=\"_ _5\"></span>na tej <span class=\"_ _5\"></span>pods<span class=\"_ _0\"></span>tawie <span class=\"_ _5\"></span>korzysta <span class=\"_ _1\"></span>z w<span class=\"_ _1\"></span>y\u0142\u0105czenia <span class=\"_ _5\"></span>wskazanego <span class=\"_ _1\"></span>w M<span class=\"_ _1\"></span>SSF <span class=\"_ _5\"></span>15<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>n<span class=\"_ _0\"></span>ie <span class=\"_ _1\"></span>ujawniaj\u0105c ce<span class=\"_ _1\"></span>ny tra<span class=\"_ _1\"></span>nsakcyjnej <span class=\"_ _5\"></span>przypisanej d<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>obowi\u0105zk\u00f3w<span class=\"_ _1\"></span> \u015bwiadcze\u0144 niewyp<span class=\"_ _1\"></span>e\u0142nionych w rama<span class=\"_ _1\"></span>ch tych um\u00f3w. <span class=\"ff4\"> </span>Do g\u0142\u00f3wnych kontrakt\u00f3<span class=\"_ _1\"></span>w dotycz\u0105cych sprzeda<span class=\"_ _1\"></span>\u017cy w\u0119gla i koksu (kt\u00f3re <span class=\"_ _1\"></span>stanowi\u0105 w 2023 roku 90,3% \u0142\u0105c<span class=\"_ _1\"></span>znych przychod\u00f3w ze spr<span class=\"_ _1\"></span>zeda\u017cy<span class=\"_ _0\"></span><span class=\"ff4\"> </span>bez uwzgl\u0119dnienia k<span class=\"_ _1\"></span>orekty<span class=\"_ _1\"></span> z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _0\"></span>realizacji <span class=\"_ _0\"></span>transakcji <span class=\"_ _9\"></span>zabezpie<span class=\"_ _1\"></span>czaj\u0105cych <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>91,1% <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>2022) <span class=\"_ _9\"></span>Grupa <span class=\"_ _0\"></span>wykorzystuje <span class=\"_ _9\"></span>mi<span class=\"_ _1\"></span>\u0119dzynarodowe <span class=\"_ _0\"></span>regu\u0142y <span class=\"_ _9\"></span>handl<span class=\"_ _1\"></span>u <span class=\"_ _9\"></span>tzw.<span class=\"ff4\"> INCOTERMS <span class=\"_ _0\"></span>(FCA, <span class=\"_ _0\"></span>DAP, <span class=\"_ _9\"></span>FOB). </span>Moment przeniesie<span class=\"_ _1\"></span>nia kontroli nad <span class=\"_ _1\"></span>przyrzeczonymi dobrami i <span class=\"ff5\">us\u0142ug<span class=\"_ _1\"></span>ami na klienta w<span class=\"_ _1\"></span>skazany jest \u015bci<span class=\"_ _1\"></span>\u015ble w<span class=\"ff4\"> </span>ka\u017cdej regu<span class=\"ff4\">le dostawy, tj.<span class=\"_ _1\"></span>: </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">FCA <span class=\"_ _b\"> </span><span class=\"ff5\">\u2013</span> <span class=\"_ _b\"> </span><span class=\"ff5\">FREE <span class=\"_ _b\"> </span>CARRIER <span class=\"_ _b\"> </span>(dostarczony <span class=\"_ _9\"></span>do <span class=\"_ _8\"> </span>przew<span class=\"_ _1\"></span>o\u017anika): <span class=\"_ _b\"></span>sprzedawca <span class=\"_ _9\"></span>o<span class=\"_ _0\"></span>bowi\u0105zany <span class=\"_ _9\"></span>je<span class=\"_ _0\"></span>st <span class=\"_ _b\"></span>dostarczy\u0107 <span class=\"_ _b\"></span>towar <span class=\"_ _b\"></span>przewo\u017anik<span class=\"_ _1\"></span>owi <span class=\"_ _b\"> </span>lub <span class=\"_ _b\"> </span>innej <span class=\"_ _b\"> </span>osobie <span class=\"_ _b\"> </span>wyznacz<span class=\"_ _0\"></span><span class=\"ff4\">onej <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rzez </span></span></span></span>kupuj\u0105cego <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>swoim <span class=\"_ _9\"></span>ter<span class=\"_ _1\"></span>enie <span class=\"_ _9\"></span>b\u0105d\u017a <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>innym <span class=\"_ _0\"></span>wyznaczonym <span class=\"_ _0\"></span>mie<span class=\"_ _0\"></span>jscu. <span class=\"_ _0\"></span>Ryzyko <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzenoszone <span class=\"_ _0\"></span>jest <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>nabywc\u0119 <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>m<span class=\"_ _1\"></span>omencie <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>a\u0142adowania <span class=\"_ _0\"></span>towaru <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>podstawiony<span class=\"_ _1\"></span> przez niego \u015brodek tr<span class=\"_ _1\"></span>ansportowy.<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">DAP <span class=\"_ _0\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _0\"></span><span class=\"ff5\">DELIVERED AT <span class=\"_ _0\"></span>PLACE <span class=\"_ _0\"></span>(dostarczony do <span class=\"_ _0\"></span>miejsca): <span class=\"_ _0\"></span>sprzedawca obowi\u0105zany je<span class=\"_ _0\"></span>st <span class=\"_ _0\"></span>dostarczy\u0107 <span class=\"_ _0\"></span>towar i <span class=\"_ _0\"></span>pozostawi\u0107 <span class=\"_ _0\"></span>go d<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>dyspozycji kupuj\u0105<span class=\"_ _9\"></span>cego na <span class=\"_ _0\"></span>\u015brodku </span></span></span>transportu, w <span class=\"ff5\">oznac<span class=\"_ _1\"></span>zonym miejscu prz<span class=\"_ _1\"></span>eznaczenia. Ryz<span class=\"_ _1\"></span>yko przenoszon<span class=\"_ _1\"></span>e jest na nabywc\u0119 <span class=\"_ _1\"></span>w momencie dostar<span class=\"_ _1\"></span>czenia towaru d<span class=\"_ _1\"></span>o miejsca przeznac<span class=\"_ _1\"></span>zenia.<span class=\"ff4\"> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">FOB  <span class=\"ff5\">\u2013</span>  <span class=\"ff5\">FR<span class=\"_ _1\"></span>EE  ON <span class=\"_ _8\"> </span>BOARD  (dostarcz<span class=\"_ _1\"></span>ony  na  state<span class=\"_ _1\"></span>k):  sprzedawc<span class=\"_ _1\"></span>a  obowi\u0105zany <span class=\"_ _8\"> </span>jest  dostar<span class=\"_ _1\"></span>czy\u0107  towar <span class=\"_ _8\"> </span>na  pok\u0142ad  statk<span class=\"_ _1\"></span>u  wyznaczo<span class=\"_ _1\"></span>nego  przez  k<span class=\"_ _1\"></span>upuj<span class=\"_ _0\"></span>\u0105cego, </span></span></span>w <span class=\"ff5\">wymienionym <span class=\"_ _1\"></span>z nazwy porcie. <span class=\"_ _1\"></span>Ryzyko przenoszone j<span class=\"_ _1\"></span>est na nabywc\u0119 w <span class=\"_ _1\"></span>momencie umie<span class=\"_ _1\"></span>szczenia towaru <span class=\"_ _1\"></span>na pok\u0142adzie statk<span class=\"_ _1\"></span>u.<span class=\"ff4\"> </span></span>Opieraj\u0105c <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _b\"> </span>n<span class=\"_ _0\"></span>a <span class=\"_ _8\"> </span>waru<span class=\"_ _1\"></span>nkach <span class=\"_ _b\"> </span>d<span class=\"_ _0\"></span>ostawy <span class=\"_ _b\"> </span>obowi\u0105zuj\u0105cych <span class=\"_ _8\"> </span>dla <span class=\"_ _b\"> </span>wi\u0119kszo\u015bci <span class=\"_ _8\"> </span>kontrakt\u00f3w, <span class=\"_ _b\"> </span>Grupa <span class=\"_ _8\"> </span>stwierdzi\u0142a, <span class=\"_ _b\"> </span>\u017ce <span class=\"_ _8\"> </span>moment <span class=\"_ _b\"> </span>przeniesienia <span class=\"_ _8\"> </span>kontr<span class=\"_ _0\"></span>oli <span class=\"_ _8\"> </span>na <span class=\"_ _b\"> </span>klien<span class=\"_ _0\"></span>ta <span class=\"_ _b\"> </span>nast\u0119puje po<span class=\"ls0\"> <span class=\"ff5\">dostarcze<span class=\"_ _1\"></span>niu <span class=\"_ _0\"></span>d\u00f3br <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>klient<span class=\"_ _1\"></span>a <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>przekazaniu <span class=\"_ _0\"></span>ich <span class=\"_ _9\"></span>przewo\u017anikowi <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>jednoczes<span class=\"_ _1\"></span>nym <span class=\"_ _9\"></span>zako<span class=\"_ _1\"></span>\u0144czeniu <span class=\"_ _0\"></span>us\u0142ugi <span class=\"_ _9\"></span>transpo<span class=\"_ _0\"></span>rtu, <span class=\"_ _0\"></span>je\u015bli <span class=\"_ _9\"></span>wyst\u0105pi\u0142a. <span class=\"_ _0\"></span>W\u00f3wczas <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>regu\u0142y <span class=\"_ _0\"></span>nas<span class=\"_ _0\"></span>t\u0119puj<span class=\"_ _1\"></span>e </span></span>fizyczne <span class=\"_ _0\"></span>przekazanie <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>przeniesienie <span class=\"_ _9\"></span>tyt<span class=\"_ _1\"></span>u\u0142u <span class=\"_ _9\"></span>prawneg<span class=\"_ _1\"></span>o <span class=\"_ _9\"></span>do <span class=\"_ _0\"></span>danego <span class=\"_ _9\"></span>sk\u0142adnika <span class=\"_ _0\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>odbiorc<span class=\"_ _1\"></span>y <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>przekazanie <span class=\"_ _9\"></span>odbi<span class=\"_ _1\"></span>orcy <span class=\"_ _9\"></span>istotnych<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>yzyk <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>korzy\u015bci <span class=\"_ _9\"></span>zwi\u0105zanyc<span class=\"_ _5\"></span>h ze<span class=\"ls0\"> <span class=\"ff5\">sprzed<span class=\"_ _1\"></span>anym sk\u0142adnikiem ak<span class=\"_ _0\"></span>tyw\u00f3w. W <span class=\"_ _0\"></span>takich przypad<span class=\"ff4\">kach <span class=\"_ _0\"></span>wszystkie przyrzeczone w <span class=\"_ _0\"></span>umowie dobra <span class=\"_ _0\"></span>i </span>us\u0142ugi (tj. <span class=\"_ _0\"></span>dostawa d<span class=\"_ _0\"></span>obra w <span class=\"_ _0\"></span>postaci w\u0119gla <span class=\"_ _0\"></span>lub k<span class=\"_ _0\"></span>oksu wraz </span></span>z <span class=\"ff5\">dotycz\u0105c\u0105 <span class=\"_ _b\"></span>ich <span class=\"_ _b\"></span>us\u0142ug\u0105 <span class=\"_ _9\"></span>transportu) <span class=\"_ _b\"> </span>traktowane <span class=\"_ _b\"></span>s\u0105 <span class=\"_ _b\"></span>jako <span class=\"_ _b\"></span>jedno <span class=\"_ _b\"></span>zobowi\u0105zanie <span class=\"_ _9\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>wykonania <span class=\"_ _9\"></span>\u015bwiadczenia <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>przych\u00f3d <span class=\"_ _b\"> </span>ujmowany <span class=\"_ _b\"></span>jest <span class=\"_ _b\"></span>jedn<span class=\"_ _0\"></span></span>orazowo <span class=\"_ _b\"></span>w <span class=\"ff5\">okre\u015blonym </span>momencie.<span class=\"_ _1c\"> </span>PRZYCHODY ZE SPRZEDA\u017bY<span class=\"ff2\"> </span>2023 2022 Sprzeda\u017c w\u0119gla<span class=\"ff1\"> </span>8 876,0 11<span class=\"ls0\"> 406,9 </span>Sprzeda\u017c koksu<span class=\"ff1\"> </span>4 985,6 7 036,4 Sprzeda\u017c w\u0119glo<span class=\"_ _1\"></span>pochodnych<span class=\"ff1\"> </span>646,5 909,4 Pozosta\u0142a dzia\u0142aln<span class=\"_ _1\"></span>o\u015b\u0107<span class=\"ff1\"> </span>790,4 881,6 Korekta przycho<span class=\"_ _1\"></span>d\u00f3w ze sprzeda\u017cy <span class=\"_ _1\"></span>z tytu\u0142u realizacji transa<span class=\"_ _1\"></span>kcji zabezpieczaj\u0105c<span class=\"_ _1\"></span>ych*<span class=\"ff1\"> </span>40,0 (35,8) RAZEM PRZYC<span class=\"_ _1\"></span>HODY ZE SP<span class=\"_ _1\"></span>RZEDA\u017bY <span class=\"ff2\"> </span>15<span class=\"ls0\"> 338,5 </span>20<span class=\"ls0\"> 198,5 </span>*<span class=\"ls6\">    </span><span class=\"ff5\">W <span class=\"_ _0\"></span>2023 r<span class=\"_ _0\"></span>oku k<span class=\"_ _0\"></span>orekta d<span class=\"_ _0\"></span>otyczy przyc<span class=\"_ _0\"></span>hod\u00f3w z<span class=\"_ _0\"></span>e s<span class=\"_ _0\"></span>przeda\u017cy <span class=\"_ _0\"></span>w\u0119gla <span class=\"_ _0\"></span>w kwoci<span class=\"_ _0\"></span>e 30,9 <span class=\"_ _0\"></span>mln <span class=\"_ _0\"></span>PLN <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>przychod\u00f3w <span class=\"_ _0\"></span>ze s<span class=\"_ _0\"></span>przeda\u017cy <span class=\"_ _0\"></span>koksu <span class=\"_ _0\"></span>w kw<span class=\"_ _0\"></span>ocie 9<span class=\"_ _9\"></span></span>,1 m<span class=\"_ _0\"></span>ln PLN <span class=\"_ _0\"></span>(w <span class=\"_ _0\"></span>2022 roku <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>korekta <span class=\"_ _0\"></span>w k<span class=\"_ _0\"></span>wocie (35,8) mln PLN dotyczy<span class=\"_ _0\"></span>\u0142a przychod\u00f3w ze sprze<span class=\"_ _0\"></span>da\u017cy koksu)<span class=\"_ _0\"></span><span class=\"ff1 ls6\">.<span class=\"_ _1c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "4.1.<span class=\"ffb ls0\"> <span class=\"ff3\">PRZYCHODY ZE SPRZEDA\u017bY <span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>PRZYCHODY Z<span class=\"_ _1\"></span>E SPRZEDA\u017b<span class=\"_ _1\"></span>Y<span class=\"ffa fs1\"> </span>Grupa ge<span class=\"_ _1\"></span>neruje <span class=\"ff9\">prz<span class=\"_ _1\"></span>ychody p<span class=\"_ _1\"></span>owstaj\u0105ce <span class=\"_ _1\"></span>z <span class=\"_ _1\"></span>prowadzonej <span class=\"_ _1\"></span>dzia\u0142alno\u015b<span class=\"_ _1\"></span>ci op<span class=\"_ _1\"></span>eracyjnej,<span class=\"ff4\"> </span>przede <span class=\"_ _1\"></span>wszystkim <span class=\"_ _5\"></span>ze<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>sprzeda\u017cy <span class=\"_ _1\"></span>w\u0119gla <span class=\"_ _1\"></span>koksowego <span class=\"_ _1\"></span>oraz s<span class=\"_ _1\"></span>przeda\u017cy <span class=\"_ _1\"></span>koksu.<span class=\"ff4\"> </span></span>Grupa <span class=\"_ _9\"></span>prowadzi <span class=\"_ _9\"></span>r\u00f3wnie\u017c <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>mniejszym <span class=\"_ _9\"></span>zakresie <span class=\"_ _b\"></span><span class=\"ff9\">sprzeda\u017c <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _9\"></span>do <span class=\"_ _b\"></span>cel\u00f3w <span class=\"_ _9\"></span>energetycznych <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>produkt\u00f3w <span class=\"_ _9\"></span>w\u0119glopochodnych.<span class=\"ff1\"> <span class=\"_ _b\"></span><span class=\"ff4\">Grupa <span class=\"_ _9\"></span>ujmuje <span class=\"_ _9\"></span>jako <span class=\"_ _b\"></span>przychody<span class=\"_ _1\"></span> </span></span></span>z <span class=\"ff5\">um\u00f3w <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>klientami w <span class=\"_ _0\"></span>skonsolidowanym sprawozdaniu <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>wyniku <span class=\"_ _0\"></span>finansowego i <span class=\"_ _9\"></span>i<span class=\"_ _1\"></span>nnych<span class=\"_ _0\"></span> ca<span class=\"_ _0\"></span>\u0142kowityc<span class=\"_ _1\"></span>h <span class=\"_ _0\"></span>dochod\u00f3w <span class=\"_ _0\"></span>(tj.<span class=\"ff4\"> </span>przychody ze <span class=\"_ _0\"></span>sprzeda\u017cy), s<span class=\"_ _0\"></span>korygowane o <span class=\"_ _0\"></span>wynik </span>z <span class=\"ff5\">rozliczenia instrume<span class=\"_ _1\"></span>nt\u00f3w zabezpiecz<span class=\"_ _1\"></span>aj\u0105cych przysz\u0142e pr<span class=\"_ _1\"></span>zep\u0142ywy pieni\u0119\u017c<span class=\"_ _1\"></span>ne.<span class=\"ff4\"> </span></span>Grupa  ujmuje  prz<span class=\"_ _1\"></span>ychody  ze  sprzeda<span class=\"_ _1\"></span>\u017cy  w  momencie  s<span class=\"_ _1\"></span>pe\u0142nienia  (lub  w  tra<span class=\"_ _1\"></span>kcie  spe\u0142niania) <span class=\"_ _8\"> </span>zobowi\u0105zania  do  wyko<span class=\"_ _1\"></span>nan<span class=\"_ _0\"></span>ia  \u015bwiadczenia  poprz<span class=\"_ _1\"></span>ez  przekazani<span class=\"_ _1\"></span>e przyrzeczonego <span class=\"_ _0\"></span>dobra <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>us<span class=\"_ _0\"></span>\u0142ugi <span class=\"_ _0\"></span>(tj. <span class=\"_ _9\"></span>sk\u0142adnika <span class=\"_ _9\"></span>akt<span class=\"_ _1\"></span>yw\u00f3w) <span class=\"_ _9\"></span>klient<span class=\"_ _1\"></span>owi <span class=\"_ _9\"></span>(klient <span class=\"_ _0\"></span>uzyskuje <span class=\"_ _9\"></span>kontrol\u0119 <span class=\"_ _0\"></span>nad <span class=\"_ _9\"></span>tym <span class=\"_ _9\"></span>sk\u0142adni<span class=\"_ _1\"></span>kiem <span class=\"_ _9\"></span>aktyw\u00f3<span class=\"_ _1\"></span>w) <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>kw<span class=\"_ _9\"></span>ocie, <span class=\"_ _0\"></span>kt\u00f3ra <span class=\"_ _9\"></span>odzwierciedla <span class=\"_ _0\"></span>kwot\u0119 wynagrodzenia, <span class=\"_ _1\"></span>kt\u00f3re \u2013<span class=\"ff4\"> zgodnie z ocz<span class=\"_ _1\"></span>ekiwaniem Grupy <span class=\"ff5\">\u2013</span> <span class=\"ff5\">przys\u0142<span class=\"_ _1\"></span>uguj<span class=\"ff4\">e jej w zami<span class=\"_ _1\"></span>an za <span class=\"ff5\">przekazanie prz<span class=\"_ _1\"></span>yrzeczonych d\u00f3br lub <span class=\"_ _1\"></span>us\u0142ug klientowi. <span class=\"_ _1\"></span> <span class=\"ff4\"> </span></span></span></span></span>Przychody z um\u00f3w <span class=\"_ _1\"></span>z klientami ujmo<span class=\"_ _1\"></span>wane s\u0105 jako kwot<span class=\"_ _1\"></span>y r\u00f3wne cenie tran<span class=\"_ _1\"></span>sakcyjnej, kt\u00f3ra zo<span class=\"_ _1\"></span>sta\u0142a przypisana <span class=\"_ _1\"></span>do danego zobo<span class=\"_ _1\"></span>wi\u0105zani<span class=\"_ _0\"></span>a do wykon<span class=\"_ _1\"></span>ania \u015bwiadczenia. <span class=\"ff4\"> </span>W <span class=\"_ _9\"></span>celu <span class=\"_ _9\"></span>ustalenia <span class=\"_ _0\"></span>ceny <span class=\"_ _9\"></span>transakcyjnej <span class=\"_ _9\"></span><span class=\"ff5\">Grupa <span class=\"_ _0\"></span>uwzgl\u0119dnia <span class=\"_ _9\"></span>warunki <span class=\"_ _0\"></span>umowy <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>stosowane <span class=\"_ _0\"></span>przez <span class=\"_ _9\"></span>ni\u0105 <span class=\"_ _9\"></span>zwyczajowe <span class=\"_ _0\"></span>praktyki <span class=\"_ _9\"></span>handlowe. <span class=\"_ _0\"></span>Cena <span class=\"_ _9\"></span>transakcyjna <span class=\"_ _9\"></span>to <span class=\"_ _0\"></span>kwota </span>wynagrodzenia, <span class=\"_ _9\"></span>kt\u00f3re <span class=\"_ _9\"></span>\u2013<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span>zgodnie <span class=\"_ _b\"></span>z <span class=\"_ _9\"></span>oczekiwaniem <span class=\"_ _9\"></span>G<span class=\"_ _0\"></span>rupy <span class=\"_ _9\"></span></span>\u2013<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>b\u0119dzie <span class=\"_ _b\"> </span>jej <span class=\"_ _9\"></span>przys\u0142ugiwa\u0107 <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>zamian <span class=\"_ _b\"></span>za <span class=\"_ _9\"></span>przekazanie <span class=\"_ _9\"></span>przyrzeczonych <span class=\"_ _b\"></span>d\u00f3br <span class=\"_ _9\"></span>lub <span class=\"_ _b\"></span>us\u0142ug <span class=\"_ _9\"></span>na <span class=\"_ _b\"></span>r<span class=\"_ _0\"></span><span class=\"ff4\">zecz <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>lienta<span class=\"_ _1\"></span>, </span>z <span class=\"ff5\">wy\u0142\u0105czeniem <span class=\"_ _0\"></span>kwot <span class=\"_ _0\"></span>pobranych <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>imieniu <span class=\"_ _0\"></span>os\u00f3b <span class=\"_ _0\"></span>trzecich <span class=\"_ _0\"></span>(na <span class=\"_ _9\"></span>przyk\u0142a<span class=\"_ _1\"></span>d <span class=\"_ _0\"></span>niekt\u00f3rych <span class=\"_ _0\"></span>podatk\u00f3w <span class=\"_ _0\"></span>od <span class=\"_ _0\"></span>sprzeda\u017cy). <span class=\"_ _0\"></span>Wynagrodzenie <span class=\"_ _0\"></span>okre\u015blone <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>umowie <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>kli<span class=\"_ _1\"></span>entem <span class=\"_ _0\"></span>mo\u017ce </span>obejmowa\u0107 kwot<span class=\"_ _1\"></span>y sta\u0142e, kwoty zmie<span class=\"_ _1\"></span>nne lub oba te<span class=\"ff4\"> rodzaje kwot. <span class=\"_ _1\"></span> </span>Niekt\u00f3re <span class=\"_ _5\"></span>umowy <span class=\"_ _1\"></span>z <span class=\"_ _5\"></span>kontrahentami <span class=\"_ _5\"></span>G<span class=\"_ _0\"></span>rupy <span class=\"_ _5\"></span>zawieraj\u0105 <span class=\"_ _5\"></span>zapisy <span class=\"_ _5\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>korekta<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>jako\u015b<span class=\"_ _1\"></span>ciowych <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>tanowi<span class=\"_ _1\"></span>\u0105cych <span class=\"_ _5\"></span>podstaw\u0119 <span class=\"_ _1\"></span>do <span class=\"_ _5\"></span>wyliczenia <span class=\"_ _5\"></span>ostatecznej <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>eny <span class=\"_ _5\"></span>sprzeda\u017cy, <span class=\"_ _5\"></span>czy<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _1\"></span>pewnych </span>formach pre<span class=\"_ _1\"></span>miowania <span class=\"_ _1\"></span>klienta. J<span class=\"_ _1\"></span>e\u017celi jest <span class=\"_ _1\"></span>wysoce <span class=\"_ _1\"></span>prawdopodo<span class=\"_ _1\"></span>bne, \u017ce <span class=\"_ _1\"></span>nie <span class=\"_ _1\"></span>nast\u0105pi od<span class=\"_ _1\"></span>wr\u00f3cenie <span class=\"_ _1\"></span>znacz\u0105cej c<span class=\"_ _1\"></span>z\u0119\u015bci sku<span class=\"_ _1\"></span>mulowanych <span class=\"_ _1\"></span>przychod\u00f3w<span class=\"ff4\"> w </span>przysz\u0142o\u015bci, <span class=\"_ _1\"></span>w t<span class=\"_ _1\"></span>akich przypadkach, <span class=\"_ _9\"></span>uwzgl\u0119dnia <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span><span class=\"ff4\">kwoty <span class=\"_ _9\"></span>wynagrodzenia <span class=\"_ _9\"></span>zmienn<span class=\"_ _1\"></span>ego <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>cenie <span class=\"_ _9\"></span>transakcyjnej. <span class=\"_ _9\"></span>Ponowna <span class=\"_ _9\"></span>ocena <span class=\"_ _9\"></span>wynagrodze<span class=\"_ _1\"></span>nia <span class=\"_ _9\"></span>zmiennego <span class=\"_ _9\"></span>jest <span class=\"_ _9\"></span>dokonywana <span class=\"_ _9\"></span>na<span class=\"_ _0\"></span> koniec </span>ka\u017cdego okresu spra<span class=\"_ _1\"></span>wozdawczego.<span class=\"ff4\"> </span>W Grupie wyst<span class=\"_ _1\"></span>\u0119puj\u0105 wieloletni<span class=\"_ _1\"></span>e kontrakty r<span class=\"_ _1\"></span>amowe zawieraj\u0105ce bazow<span class=\"_ _1\"></span>e uzgodnieni<span class=\"_ _1\"></span>a ilo\u015bciowe w uj<span class=\"_ _1\"></span>\u0119ciu rocznym <span class=\"_ _1\"></span>oraz opcje il<span class=\"_ _1\"></span>o\u015bciowe. Pr<span class=\"_ _1\"></span>zed rozpocz\u0119<span class=\"_ _1\"></span>ciem danego roku <span class=\"_ _9\"></span>bazo<span class=\"_ _1\"></span>we <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>zgodnienia <span class=\"_ _0\"></span>ilo\u015bciowe <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _9\"></span>weryfikowane <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>dzielone <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>kwarta\u0142y, <span class=\"_ _0\"></span>okre\u015blane <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _9\"></span>r\u00f3wnie\u017c <span class=\"_ _0\"></span>warunki <span class=\"_ _9\"></span>uruchomieni<span class=\"_ _1\"></span>a <span class=\"_ _9\"></span>opcji <span class=\"_ _0\"></span>ilo<span class=\"_ _0\"></span>\u015bciowych. <span class=\"_ _9\"></span>Finalne <span class=\"_ _0\"></span>operatywne<span class=\"_ _1\"></span> uz<span class=\"ff5 ls0\">godnienia <span class=\"_ _0\"></span>ilo\u015bciowe <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>cenowe <span class=\"_ _9\"></span>dokonywane <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>negocjacjac<span class=\"_ _1\"></span>h <span class=\"_ _9\"></span>kwartal<span class=\"_ _1\"></span>nych, <span class=\"_ _9\"></span>st\u0105d <span class=\"_ _0\"></span>Grupa <span class=\"_ _9\"></span>uznaje, <span class=\"_ _0\"></span>\u017c<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>obowi\u0105z<span class=\"_ _1\"></span>ki <span class=\"_ _9\"></span>\u015bwiadczeni<span class=\"_ _1\"></span>a <span class=\"_ _9\"></span>wynikaj\u0105 <span class=\"_ _0\"></span>z<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _0\"></span></span>kontrakt\u00f3w, <span class=\"_ _9\"></span>kt\u00f3re <span class=\"_ _0\"></span>maj\u0105 </span>oczekiwany <span class=\"_ _5\"></span>okres trwania <span class=\"_ _5\"></span>do 1 <span class=\"_ _5\"></span>roku i <span class=\"_ _5\"></span>na tej <span class=\"_ _5\"></span>pods<span class=\"_ _0\"></span>tawie <span class=\"_ _5\"></span>korzysta <span class=\"_ _1\"></span>z w<span class=\"_ _1\"></span>y\u0142\u0105czenia <span class=\"_ _5\"></span>wskazanego <span class=\"_ _1\"></span>w M<span class=\"_ _1\"></span>SSF <span class=\"_ _5\"></span>15<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>n<span class=\"_ _0\"></span>ie <span class=\"_ _1\"></span>ujawniaj\u0105c ce<span class=\"_ _1\"></span>ny tra<span class=\"_ _1\"></span>nsakcyjnej <span class=\"_ _5\"></span>przypisanej d<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>obowi\u0105zk\u00f3w<span class=\"_ _1\"></span> \u015bwiadcze\u0144 niewyp<span class=\"_ _1\"></span>e\u0142nionych w rama<span class=\"_ _1\"></span>ch tych um\u00f3w. <span class=\"ff4\"> </span>Do g\u0142\u00f3wnych kontrakt\u00f3<span class=\"_ _1\"></span>w dotycz\u0105cych sprzeda<span class=\"_ _1\"></span>\u017cy w\u0119gla i koksu (kt\u00f3re <span class=\"_ _1\"></span>stanowi\u0105 w 2023 roku 90,3% \u0142\u0105c<span class=\"_ _1\"></span>znych przychod\u00f3w ze spr<span class=\"_ _1\"></span>zeda\u017cy<span class=\"_ _0\"></span><span class=\"ff4\"> </span>bez uwzgl\u0119dnienia k<span class=\"_ _1\"></span>orekty<span class=\"_ _1\"></span> z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _0\"></span>realizacji <span class=\"_ _0\"></span>transakcji <span class=\"_ _9\"></span>zabezpie<span class=\"_ _1\"></span>czaj\u0105cych <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>91,1% <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>2022) <span class=\"_ _9\"></span>Grupa <span class=\"_ _0\"></span>wykorzystuje <span class=\"_ _9\"></span>mi<span class=\"_ _1\"></span>\u0119dzynarodowe <span class=\"_ _0\"></span>regu\u0142y <span class=\"_ _9\"></span>handl<span class=\"_ _1\"></span>u <span class=\"_ _9\"></span>tzw.<span class=\"ff4\"> INCOTERMS <span class=\"_ _0\"></span>(FCA, <span class=\"_ _0\"></span>DAP, <span class=\"_ _9\"></span>FOB). </span>Moment przeniesie<span class=\"_ _1\"></span>nia kontroli nad <span class=\"_ _1\"></span>przyrzeczonymi dobrami i <span class=\"ff5\">us\u0142ug<span class=\"_ _1\"></span>ami na klienta w<span class=\"_ _1\"></span>skazany jest \u015bci<span class=\"_ _1\"></span>\u015ble w<span class=\"ff4\"> </span>ka\u017cdej regu<span class=\"ff4\">le dostawy, tj.<span class=\"_ _1\"></span>: </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">FCA <span class=\"_ _b\"> </span><span class=\"ff5\">\u2013</span> <span class=\"_ _b\"> </span><span class=\"ff5\">FREE <span class=\"_ _b\"> </span>CARRIER <span class=\"_ _b\"> </span>(dostarczony <span class=\"_ _9\"></span>do <span class=\"_ _8\"> </span>przew<span class=\"_ _1\"></span>o\u017anika): <span class=\"_ _b\"></span>sprzedawca <span class=\"_ _9\"></span>o<span class=\"_ _0\"></span>bowi\u0105zany <span class=\"_ _9\"></span>je<span class=\"_ _0\"></span>st <span class=\"_ _b\"></span>dostarczy\u0107 <span class=\"_ _b\"></span>towar <span class=\"_ _b\"></span>przewo\u017anik<span class=\"_ _1\"></span>owi <span class=\"_ _b\"> </span>lub <span class=\"_ _b\"> </span>innej <span class=\"_ _b\"> </span>osobie <span class=\"_ _b\"> </span>wyznacz<span class=\"_ _0\"></span><span class=\"ff4\">onej <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rzez </span></span></span></span>kupuj\u0105cego <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>swoim <span class=\"_ _9\"></span>ter<span class=\"_ _1\"></span>enie <span class=\"_ _9\"></span>b\u0105d\u017a <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>innym <span class=\"_ _0\"></span>wyznaczonym <span class=\"_ _0\"></span>mie<span class=\"_ _0\"></span>jscu. <span class=\"_ _0\"></span>Ryzyko <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzenoszone <span class=\"_ _0\"></span>jest <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>nabywc\u0119 <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>m<span class=\"_ _1\"></span>omencie <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>a\u0142adowania <span class=\"_ _0\"></span>towaru <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>podstawiony<span class=\"_ _1\"></span> przez niego \u015brodek tr<span class=\"_ _1\"></span>ansportowy.<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">DAP <span class=\"_ _0\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _0\"></span><span class=\"ff5\">DELIVERED AT <span class=\"_ _0\"></span>PLACE <span class=\"_ _0\"></span>(dostarczony do <span class=\"_ _0\"></span>miejsca): <span class=\"_ _0\"></span>sprzedawca obowi\u0105zany je<span class=\"_ _0\"></span>st <span class=\"_ _0\"></span>dostarczy\u0107 <span class=\"_ _0\"></span>towar i <span class=\"_ _0\"></span>pozostawi\u0107 <span class=\"_ _0\"></span>go d<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>dyspozycji kupuj\u0105<span class=\"_ _9\"></span>cego na <span class=\"_ _0\"></span>\u015brodku </span></span></span>transportu, w <span class=\"ff5\">oznac<span class=\"_ _1\"></span>zonym miejscu prz<span class=\"_ _1\"></span>eznaczenia. Ryz<span class=\"_ _1\"></span>yko przenoszon<span class=\"_ _1\"></span>e jest na nabywc\u0119 <span class=\"_ _1\"></span>w momencie dostar<span class=\"_ _1\"></span>czenia towaru d<span class=\"_ _1\"></span>o miejsca przeznac<span class=\"_ _1\"></span>zenia.<span class=\"ff4\"> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">FOB  <span class=\"ff5\">\u2013</span>  <span class=\"ff5\">FR<span class=\"_ _1\"></span>EE  ON <span class=\"_ _8\"> </span>BOARD  (dostarcz<span class=\"_ _1\"></span>ony  na  state<span class=\"_ _1\"></span>k):  sprzedawc<span class=\"_ _1\"></span>a  obowi\u0105zany <span class=\"_ _8\"> </span>jest  dostar<span class=\"_ _1\"></span>czy\u0107  towar <span class=\"_ _8\"> </span>na  pok\u0142ad  statk<span class=\"_ _1\"></span>u  wyznaczo<span class=\"_ _1\"></span>nego  przez  k<span class=\"_ _1\"></span>upuj<span class=\"_ _0\"></span>\u0105cego, </span></span></span>w <span class=\"ff5\">wymienionym <span class=\"_ _1\"></span>z nazwy porcie. <span class=\"_ _1\"></span>Ryzyko przenoszone j<span class=\"_ _1\"></span>est na nabywc\u0119 w <span class=\"_ _1\"></span>momencie umie<span class=\"_ _1\"></span>szczenia towaru <span class=\"_ _1\"></span>na pok\u0142adzie statk<span class=\"_ _1\"></span>u.<span class=\"ff4\"> </span></span>Opieraj\u0105c <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _b\"> </span>n<span class=\"_ _0\"></span>a <span class=\"_ _8\"> </span>waru<span class=\"_ _1\"></span>nkach <span class=\"_ _b\"> </span>d<span class=\"_ _0\"></span>ostawy <span class=\"_ _b\"> </span>obowi\u0105zuj\u0105cych <span class=\"_ _8\"> </span>dla <span class=\"_ _b\"> </span>wi\u0119kszo\u015bci <span class=\"_ _8\"> </span>kontrakt\u00f3w, <span class=\"_ _b\"> </span>Grupa <span class=\"_ _8\"> </span>stwierdzi\u0142a, <span class=\"_ _b\"> </span>\u017ce <span class=\"_ _8\"> </span>moment <span class=\"_ _b\"> </span>przeniesienia <span class=\"_ _8\"> </span>kontr<span class=\"_ _0\"></span>oli <span class=\"_ _8\"> </span>na <span class=\"_ _b\"> </span>klien<span class=\"_ _0\"></span>ta <span class=\"_ _b\"> </span>nast\u0119puje po<span class=\"ls0\"> <span class=\"ff5\">dostarcze<span class=\"_ _1\"></span>niu <span class=\"_ _0\"></span>d\u00f3br <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>klient<span class=\"_ _1\"></span>a <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>przekazaniu <span class=\"_ _0\"></span>ich <span class=\"_ _9\"></span>przewo\u017anikowi <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>jednoczes<span class=\"_ _1\"></span>nym <span class=\"_ _9\"></span>zako<span class=\"_ _1\"></span>\u0144czeniu <span class=\"_ _0\"></span>us\u0142ugi <span class=\"_ _9\"></span>transpo<span class=\"_ _0\"></span>rtu, <span class=\"_ _0\"></span>je\u015bli <span class=\"_ _9\"></span>wyst\u0105pi\u0142a. <span class=\"_ _0\"></span>W\u00f3wczas <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>regu\u0142y <span class=\"_ _0\"></span>nas<span class=\"_ _0\"></span>t\u0119puj<span class=\"_ _1\"></span>e </span></span>fizyczne <span class=\"_ _0\"></span>przekazanie <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>przeniesienie <span class=\"_ _9\"></span>tyt<span class=\"_ _1\"></span>u\u0142u <span class=\"_ _9\"></span>prawneg<span class=\"_ _1\"></span>o <span class=\"_ _9\"></span>do <span class=\"_ _0\"></span>danego <span class=\"_ _9\"></span>sk\u0142adnika <span class=\"_ _0\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>odbiorc<span class=\"_ _1\"></span>y <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>przekazanie <span class=\"_ _9\"></span>odbi<span class=\"_ _1\"></span>orcy <span class=\"_ _9\"></span>istotnych<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>yzyk <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>korzy\u015bci <span class=\"_ _9\"></span>zwi\u0105zanyc<span class=\"_ _5\"></span>h ze<span class=\"ls0\"> <span class=\"ff5\">sprzed<span class=\"_ _1\"></span>anym sk\u0142adnikiem ak<span class=\"_ _0\"></span>tyw\u00f3w. W <span class=\"_ _0\"></span>takich przypad<span class=\"ff4\">kach <span class=\"_ _0\"></span>wszystkie przyrzeczone w <span class=\"_ _0\"></span>umowie dobra <span class=\"_ _0\"></span>i </span>us\u0142ugi (tj. <span class=\"_ _0\"></span>dostawa d<span class=\"_ _0\"></span>obra w <span class=\"_ _0\"></span>postaci w\u0119gla <span class=\"_ _0\"></span>lub k<span class=\"_ _0\"></span>oksu wraz </span></span>z <span class=\"ff5\">dotycz\u0105c\u0105 <span class=\"_ _b\"></span>ich <span class=\"_ _b\"></span>us\u0142ug\u0105 <span class=\"_ _9\"></span>transportu) <span class=\"_ _b\"> </span>traktowane <span class=\"_ _b\"></span>s\u0105 <span class=\"_ _b\"></span>jako <span class=\"_ _b\"></span>jedno <span class=\"_ _b\"></span>zobowi\u0105zanie <span class=\"_ _9\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>wykonania <span class=\"_ _9\"></span>\u015bwiadczenia <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>przych\u00f3d <span class=\"_ _b\"> </span>ujmowany <span class=\"_ _b\"></span>jest <span class=\"_ _b\"></span>jedn<span class=\"_ _0\"></span></span>orazowo <span class=\"_ _b\"></span>w <span class=\"ff5\">okre\u015blonym </span>momencie.<span class=\"_ _1c\"> </span>PRZYCHODY ZE SPRZEDA\u017bY<span class=\"ff2\"> </span>2023 2022 Sprzeda\u017c w\u0119gla<span class=\"ff1\"> </span>8 876,0 11<span class=\"ls0\"> 406,9 </span>Sprzeda\u017c koksu<span class=\"ff1\"> </span>4 985,6 7 036,4 Sprzeda\u017c w\u0119glo<span class=\"_ _1\"></span>pochodnych<span class=\"ff1\"> </span>646,5 909,4 Pozosta\u0142a dzia\u0142aln<span class=\"_ _1\"></span>o\u015b\u0107<span class=\"ff1\"> </span>790,4 881,6 Korekta przycho<span class=\"_ _1\"></span>d\u00f3w ze sprzeda\u017cy <span class=\"_ _1\"></span>z tytu\u0142u realizacji transa<span class=\"_ _1\"></span>kcji zabezpieczaj\u0105c<span class=\"_ _1\"></span>ych*<span class=\"ff1\"> </span>40,0 (35,8) RAZEM PRZYC<span class=\"_ _1\"></span>HODY ZE SP<span class=\"_ _1\"></span>RZEDA\u017bY <span class=\"ff2\"> </span>15<span class=\"ls0\"> 338,5 </span>20<span class=\"ls0\"> 198,5 </span>*<span class=\"ls6\">    </span><span class=\"ff5\">W <span class=\"_ _0\"></span>2023 r<span class=\"_ _0\"></span>oku k<span class=\"_ _0\"></span>orekta d<span class=\"_ _0\"></span>otyczy przyc<span class=\"_ _0\"></span>hod\u00f3w z<span class=\"_ _0\"></span>e s<span class=\"_ _0\"></span>przeda\u017cy <span class=\"_ _0\"></span>w\u0119gla <span class=\"_ _0\"></span>w kwoci<span class=\"_ _0\"></span>e 30,9 <span class=\"_ _0\"></span>mln <span class=\"_ _0\"></span>PLN <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>przychod\u00f3w <span class=\"_ _0\"></span>ze s<span class=\"_ _0\"></span>przeda\u017cy <span class=\"_ _0\"></span>koksu <span class=\"_ _0\"></span>w kw<span class=\"_ _0\"></span>ocie 9<span class=\"_ _9\"></span></span>,1 m<span class=\"_ _0\"></span>ln PLN <span class=\"_ _0\"></span>(w <span class=\"_ _0\"></span>2022 roku <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>korekta <span class=\"_ _0\"></span>w k<span class=\"_ _0\"></span>wocie (35,8) mln PLN dotyczy<span class=\"_ _0\"></span>\u0142a przychod\u00f3w ze sprze<span class=\"_ _0\"></span>da\u017cy koksu)<span class=\"_ _0\"></span><span class=\"ff1 ls6\">.<span class=\"_ _1c\"> </span></span>4.2.<span class=\"ffb ls0\"> <span class=\"ff3\">KOSZT SPRZEDANYCH PROD<span class=\"_ _0\"></span>UKT\u00d3W, MATERIA\u0141\u00d3<span class=\"_ _0\"></span>W I TOWAR\u00d3W<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>KOSZT SPRZEDA<span class=\"_ _1\"></span>NYCH PROD<span class=\"_ _1\"></span>UKT\u00d3W, MATERI<span class=\"_ _1\"></span>A\u0141\u00d3W I TOW<span class=\"_ _1\"></span>AR\u00d3W<span class=\"ffa fs1 fc4\"> </span>Ca\u0142kowity koszt <span class=\"_ _1\"></span>sprzedanych produkt\u00f3<span class=\"_ _1\"></span>w, materia\u0142\u00f3w i tow<span class=\"_ _1\"></span>ar\u00f3w stanowi:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">koszt wyt<span class=\"_ _1\"></span>worzenia <span class=\"_ _1\"></span>sprzedanych <span class=\"_ _1\"></span>produkt\u00f3w <span class=\"_ _1\"></span>poniesiony <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>danym okre<span class=\"_ _1\"></span>sie spraw<span class=\"_ _1\"></span>ozdawczym, <span class=\"_ _1\"></span>skorygowa<span class=\"_ _1\"></span>ny o z<span class=\"_ _1\"></span>mian\u0119 <span class=\"_ _1\"></span>stanu pro<span class=\"_ _1\"></span>dukt\u00f3w <span class=\"_ _1\"></span>oraz <span class=\"ff4\">sko<span class=\"_ _0\"></span>rygowa<span class=\"_ _1\"></span>ny o <span class=\"ff5\">warto\u015b\u0107<span class=\"_ _1\"></span> </span></span></span></span>\u015bwiadcze\u0144 i rzec<span class=\"_ _1\"></span>zowych aktyw\u00f3w tr<span class=\"_ _1\"></span>wa\u0142ych wytworzonych n<span class=\"_ _1\"></span>a potrzeby w\u0142a<span class=\"ff4\">sne (w tym </span>wyr<span class=\"_ _1\"></span>obisk ruchowych i <span class=\"_ _1\"></span>zbrojenia \u015bcian),<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">koszty <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>przeda\u017cy <span class=\"_ _5\"></span>i koszty <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>dministra<span class=\"_ _1\"></span>cyjne <span class=\"_ _1\"></span>poniesione <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>okresie <span class=\"_ _5\"></span>sprawozdawczym, <span class=\"_ _1\"></span>kt\u00f3re <span class=\"_ _5\"></span>s\u0105<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span>ykazywane <span class=\"_ _5\"></span>odr\u0119bnie <span class=\"_ _1\"></span>w s<span class=\"_ _1\"></span>prawozdani<span class=\"_ _1\"></span>u z <span class=\"ff4\">wyniku <span class=\"_ _5\"></span>finansowego <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>innych </span></span></span>ca\u0142kowitych docho<span class=\"_ _1\"></span>d\u00f3w,<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">warto\u015b\u0107 sprzeda<span class=\"_ _1\"></span>nych towar\u00f3w i mat<span class=\"_ _1\"></span>eria\u0142\u00f3w.<span class=\"ff4\"> </span></span></span>Koszty <span class=\"_ _d\"> </span>wytworzenia, <span class=\"_ _d\"> </span>kt\u00f3re <span class=\"_ _d\"> </span>mo\u017cna <span class=\"_ _f\"> </span>bezpo\u015bredni<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>przyporz\u0105dkowa\u0107 <span class=\"_ _d\"> </span>osi\u0105gni\u0119tym <span class=\"_ _d\"> </span>przychodom <span class=\"_ _d\"> </span>przez <span class=\"_ _d\"> </span>Grup\u0119, <span class=\"_ _f\"> </span>wp\u0142yw<span class=\"_ _1\"></span>aj\u0105 <span class=\"_ _d\"> </span>na <span class=\"_ _f\"> </span>wynik <span class=\"_ _d\"> </span>finansowy <span class=\"_ _f\"> </span><span class=\"ff4\">za <span class=\"_ _f\"> </span>ten <span class=\"_ _d\"> </span>okres </span>sprawozdawczy, w <span class=\"_ _1\"></span>kt\u00f3rym przychod<span class=\"_ _1\"></span>y te wyst\u0105pi\u0142y.<span class=\"ff4\"> </span>Koszty <span class=\"_ _0\"></span>wytworzenia, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _9\"></span>mo\u017cna <span class=\"_ _0\"></span>jedynie <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>spos\u00f3b <span class=\"_ _0\"></span>po\u015bredni <span class=\"_ _9\"></span>przyporz\u0105dkowa\u0107 <span class=\"_ _0\"></span>przychodom <span class=\"_ _0\"></span>lub <span class=\"_ _9\"></span>inny<span class=\"_ _1\"></span>m <span class=\"_ _9\"></span>kor<span class=\"_ _1\"></span>zy\u015bciom <span class=\"_ _0\"></span>osi\u0105ganym <span class=\"_ _9\"></span>prze<span class=\"_ _1\"></span>z <span class=\"_ _9\"></span>Grup\u0119, w<span class=\"_ _0\"></span>p\u0142ywaj\u0105 <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>wyni<span class=\"_ _1\"></span>k finansowy <span class=\"_ _1\"></span>Grupy <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>cz\u0119\u015bci, <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>kt\u00f3rej <span class=\"_ _1\"></span>dotycz\u0105 <span class=\"_ _1\"></span>danego <span class=\"_ _5\"></span>o<span class=\"_ _0\"></span>kresu <span class=\"_ _1\"></span>sprawoz<span class=\"_ _1\"></span>dawczego, <span class=\"_ _1\"></span>zapewni<span class=\"_ _1\"></span>aj\u0105c <span class=\"_ _1\"></span>ich w<span class=\"_ _1\"></span>sp\u00f3\u0142mierno\u015b\u0107 <span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>przyc<span class=\"_ _1\"></span>hod\u00f3w <span class=\"_ _1\"></span>lub <span class=\"_ _1\"></span>inn<span class=\"_ _0\"></span>ych k<span class=\"_ _1\"></span>orzy\u015bci <span class=\"_ _1\"></span>ekonomiczn<span class=\"_ _1\"></span>ych.<span class=\"_ _1c\"> </span>KOSZT SPR<span class=\"ff3\">ZEDANYCH PRODUKT\u00d3W, MATERIA\u0141\u00d3W I TOWAR\u00d3W</span> 2023 2022 (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ffa\"> </span>Amortyzacja 1 729,2 1 512,9 Zu\u017cycie materia\u0142<span class=\"_ _1\"></span>\u00f3w i energii, w tym:<span class=\"ff1\"> </span>3 872,0 2 988,3 \u2012<span class=\"ffc\"> <span class=\"ff5\">zu\u017cycie materia\u0142<span class=\"_ _1\"></span>\u00f3w<span class=\"ff4\"> </span></span></span>2 758,6 2 075,2 \u2012<span class=\"ffc\"> <span class=\"ff5\">zu\u017cycie ener<span class=\"_ _1\"></span>gii<span class=\"ff4\"> </span></span></span>1 113,4 913,1 Us\u0142ugi obce<span class=\"ff1\"> </span>2 430,4 1 872,6 \u015awiadczenia na rz<span class=\"_ _1\"></span>ecz pracownik\u00f3w**<span class=\"_ _1\"></span><span class=\"ff1\"> </span>7 407,3 5 713,4 Podatki i op\u0142aty<span class=\"ff1\"> </span>349,5 231,3 Pozosta\u0142e koszt<span class=\"_ _1\"></span>y rodzajowe<span class=\"ff1\"> </span>56,9 65,7 Warto\u015b\u0107 sprzedany<span class=\"_ _1\"></span>ch materia\u0142\u00f3w i t<span class=\"_ _1\"></span>owar\u00f3w<span class=\"ff1\"> </span>84,3 127,0 RAZEM KOSZT<span class=\"_ _1\"></span>Y RODZAJOWE 15<span class=\"ls0\"> 929,6 </span>12<span class=\"ls0\"> 511,2 </span>Koszty <span class=\"ff7\">sprzeda\u017cy</span> (449,3) (357,2) Koszty administrac<span class=\"_ _1\"></span>yjne (1<span class=\"ls0\"> 060,2) </span>(826,6) Warto\u015b\u0107 \u015bwiadcze\u0144 i <span class=\"_ _1\"></span>rzeczowych akty<span class=\"_ _1\"></span>w\u00f3w trwa\u0142<span class=\"_ _1\"></span>ych wytworzonych <span class=\"_ _1\"></span>na potrzeby w\u0142a<span class=\"_ _1\"></span>sne<span class=\"ff1\"> </span>(w tym <span class=\"ff7\">wyrobisk ruc<span class=\"_ _1\"></span>howych i zbrojenia <span class=\"_ _1\"></span>\u015bcian)<span class=\"ff1\"> </span></span>(2<span class=\"ls0\"> 689,7) </span>(1<span class=\"ls0\"> 733,5) </span>Zmiana stanu pr<span class=\"_ _1\"></span>odukt\u00f3w<span class=\"ff1\"> </span>(239,7) (111,3) KOSZT SPRZEDA<span class=\"_ _1\"></span>NYCH PROD<span class=\"_ _1\"></span>UKT\u00d3W, MATERI<span class=\"_ _1\"></span>A\u0141\u00d3W I TOW<span class=\"_ _1\"></span>AR\u00d3W<span class=\"ff2\"> </span>11<span class=\"ls0\"> 490,7 </span>9 482,6 *<span class=\"ls6\">   </span><span class=\"ff5\">Dane przekszta\u0142c<span class=\"_ _0\"></span>one w zwi\u0105zku z zastos<span class=\"_ _0\"></span>owan\u0105 zmian\u0105 zasad (<span class=\"_ _0\"></span>polityki) rachunkowo\u015bci, k<span class=\"_ _0\"></span>t\u00f3ra zosta\u0142a szerzej <span class=\"_ _0\"></span>opisana w Nocie 2.6.<span class=\"_ _9\"></span></span> **<span class=\"ls0\">  <span class=\"ls14\">W </span><span class=\"ff5\">2<span class=\"_ _1\"></span>023 roku pozycja obejmuje koszt <span class=\"_ _1\"></span>motywacyj<span class=\"_ _0\"></span>nej nag<span class=\"_ _1\"></span>rody jednorazowej \u0142\u0105cznie z kosztami pracodawcy w wysoko\u015bci 262,2<span class=\"ff4\"> <span class=\"ls15\">mln</span> </span>PL<span class=\"_ _0\"></span>N (wyp\u0142aconej pracownikom JSW w<span class=\"ff4\"> lipcu i <span class=\"_ _1\"></span>sierpniu </span></span></span>2023 rok<span class=\"_ _0\"></span>u n<span class=\"_ _0\"></span>a po<span class=\"_ _0\"></span>dstawie z<span class=\"_ _0\"></span>awartego <span class=\"_ _0\"></span>w d<span class=\"_ _0\"></span>niu 1<span class=\"_ _0\"></span>1 li<span class=\"_ _0\"></span>pca 202<span class=\"_ _0\"></span>3 rok<span class=\"_ _0\"></span>u Porozumi<span class=\"_ _0\"></span>enia <span class=\"_ _0\"></span>pomi\u0119dzy <span class=\"_ _0\"></span>Zarz\u0105<span class=\"_ _0\"></span><span class=\"ff4\">dem <span class=\"_ _0\"></span>JSW <span class=\"_ _0\"></span>a </span>R<span class=\"_ _0\"></span>eprezentatywnymi <span class=\"_ _0\"></span>Organizacjami <span class=\"_ _0\"></span>Z<span class=\"_ _0\"></span>wi\u0105zkowymi <span class=\"_ _0\"></span>dzia\u0142aj\u0105cymi <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> JSW) <span class=\"_ _0\"></span>oraz </span>koszt dodatkowej premi<span class=\"_ _0\"></span>i jednorazowej \u0142\u0105czni<span class=\"_ _0\"></span>e z kosztami <span class=\"_ _0\"></span>pracodawcy w wysok<span class=\"_ _0\"></span>o\u015bci 354,3<span class=\"_ _0\"></span><span class=\"ff4\"> </span>ml<span class=\"_ _0\"></span>n PLN (wyp\u0142aconej pr<span class=\"_ _0\"></span>acownikom JSW w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>pa\u017adziernik<span class=\"_ _0\"></span>u 2023<span class=\"ff4\"> roku n<span class=\"_ _0\"></span>a podstawie zawarteg<span class=\"_ _0\"></span>o </span>w dniu 1<span class=\"ff5\">3 pa\u017adziernik<span class=\"_ _0\"></span>a 2023 roku Porozumieni<span class=\"_ _0\"></span>a pomi\u0119dzy Zarz<span class=\"_ _0\"></span>\u0105dem JSW a Reprezent<span class=\"_ _0\"></span>atywnymi Organizacjami Z<span class=\"_ _0\"></span>wi\u0105zkowymi dzia\u0142aj\u0105cym<span class=\"_ _0\"></span>i w<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>JSW). Natomiast <span class=\"_ _9\"></span>w <span class=\"_ _b\"> </span>2022 <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _9\"></span>pozycja <span class=\"_ _b\"> </span>obejmuje <span class=\"_ _b\"></span>koszt <span class=\"_ _9\"></span>nagrody <span class=\"_ _b\"> </span>jednorazowej <span class=\"_ _b\"> </span>\u0142\u0105cznie <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>osztami <span class=\"_ _b\"> </span>pracodawcy <span class=\"_ _b\"> </span>w <span class=\"_ _9\"></span>wysoko\u015bci <span class=\"_ _b\"> </span>472,2 <span class=\"_ _9\"></span>mln<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>PLN, <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>t<span class=\"_ _9\"></span>\u00f3ra <span class=\"_ _9\"></span>zosta\u0142<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>wyp\u0142acona <span class=\"_ _b\"> </span>w <span class=\"_ _9\"></span>lipcu <span class=\"_ _b\"> </span>2022 <span class=\"_ _9\"></span>rok<span class=\"_ _0\"></span>u pracownikom JSW na podstawie Porozumieni<span class=\"_ _0\"></span>a zawartego w dniu 5 <span class=\"_ _1\"></span>lipca 2022 roku pomi\u0119dzy Zarz\u0105dem<span class=\"_ _0\"></span> JSW a Reprezentatywnymi Organi<span class=\"_ _9\"></span>zacjami Zwi\u0105zkowymi dzia\u0142aj\u0105cymi w<span class=\"ff4\"> JSW.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradingIncomeExpenseExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-479": {
   "value": "4.1.<span class=\"ffb ls0\"> <span class=\"ff3\">PRZYCHODY ZE SPRZEDA\u017bY <span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>PRZYCHODY Z<span class=\"_ _1\"></span>E SPRZEDA\u017b<span class=\"_ _1\"></span>Y<span class=\"ffa fs1\"> </span>Grupa ge<span class=\"_ _1\"></span>neruje <span class=\"ff9\">prz<span class=\"_ _1\"></span>ychody p<span class=\"_ _1\"></span>owstaj\u0105ce <span class=\"_ _1\"></span>z <span class=\"_ _1\"></span>prowadzonej <span class=\"_ _1\"></span>dzia\u0142alno\u015b<span class=\"_ _1\"></span>ci op<span class=\"_ _1\"></span>eracyjnej,<span class=\"ff4\"> </span>przede <span class=\"_ _1\"></span>wszystkim <span class=\"_ _5\"></span>ze<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>sprzeda\u017cy <span class=\"_ _1\"></span>w\u0119gla <span class=\"_ _1\"></span>koksowego <span class=\"_ _1\"></span>oraz s<span class=\"_ _1\"></span>przeda\u017cy <span class=\"_ _1\"></span>koksu.<span class=\"ff4\"> </span></span>Grupa <span class=\"_ _9\"></span>prowadzi <span class=\"_ _9\"></span>r\u00f3wnie\u017c <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>mniejszym <span class=\"_ _9\"></span>zakresie <span class=\"_ _b\"></span><span class=\"ff9\">sprzeda\u017c <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _9\"></span>do <span class=\"_ _b\"></span>cel\u00f3w <span class=\"_ _9\"></span>energetycznych <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>produkt\u00f3w <span class=\"_ _9\"></span>w\u0119glopochodnych.<span class=\"ff1\"> <span class=\"_ _b\"></span><span class=\"ff4\">Grupa <span class=\"_ _9\"></span>ujmuje <span class=\"_ _9\"></span>jako <span class=\"_ _b\"></span>przychody<span class=\"_ _1\"></span> </span></span></span>z <span class=\"ff5\">um\u00f3w <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>klientami w <span class=\"_ _0\"></span>skonsolidowanym sprawozdaniu <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>wyniku <span class=\"_ _0\"></span>finansowego i <span class=\"_ _9\"></span>i<span class=\"_ _1\"></span>nnych<span class=\"_ _0\"></span> ca<span class=\"_ _0\"></span>\u0142kowityc<span class=\"_ _1\"></span>h <span class=\"_ _0\"></span>dochod\u00f3w <span class=\"_ _0\"></span>(tj.<span class=\"ff4\"> </span>przychody ze <span class=\"_ _0\"></span>sprzeda\u017cy), s<span class=\"_ _0\"></span>korygowane o <span class=\"_ _0\"></span>wynik </span>z <span class=\"ff5\">rozliczenia instrume<span class=\"_ _1\"></span>nt\u00f3w zabezpiecz<span class=\"_ _1\"></span>aj\u0105cych przysz\u0142e pr<span class=\"_ _1\"></span>zep\u0142ywy pieni\u0119\u017c<span class=\"_ _1\"></span>ne.<span class=\"ff4\"> </span></span>Grupa  ujmuje  prz<span class=\"_ _1\"></span>ychody  ze  sprzeda<span class=\"_ _1\"></span>\u017cy  w  momencie  s<span class=\"_ _1\"></span>pe\u0142nienia  (lub  w  tra<span class=\"_ _1\"></span>kcie  spe\u0142niania) <span class=\"_ _8\"> </span>zobowi\u0105zania  do  wyko<span class=\"_ _1\"></span>nan<span class=\"_ _0\"></span>ia  \u015bwiadczenia  poprz<span class=\"_ _1\"></span>ez  przekazani<span class=\"_ _1\"></span>e przyrzeczonego <span class=\"_ _0\"></span>dobra <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>us<span class=\"_ _0\"></span>\u0142ugi <span class=\"_ _0\"></span>(tj. <span class=\"_ _9\"></span>sk\u0142adnika <span class=\"_ _9\"></span>akt<span class=\"_ _1\"></span>yw\u00f3w) <span class=\"_ _9\"></span>klient<span class=\"_ _1\"></span>owi <span class=\"_ _9\"></span>(klient <span class=\"_ _0\"></span>uzyskuje <span class=\"_ _9\"></span>kontrol\u0119 <span class=\"_ _0\"></span>nad <span class=\"_ _9\"></span>tym <span class=\"_ _9\"></span>sk\u0142adni<span class=\"_ _1\"></span>kiem <span class=\"_ _9\"></span>aktyw\u00f3<span class=\"_ _1\"></span>w) <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>kw<span class=\"_ _9\"></span>ocie, <span class=\"_ _0\"></span>kt\u00f3ra <span class=\"_ _9\"></span>odzwierciedla <span class=\"_ _0\"></span>kwot\u0119 wynagrodzenia, <span class=\"_ _1\"></span>kt\u00f3re \u2013<span class=\"ff4\"> zgodnie z ocz<span class=\"_ _1\"></span>ekiwaniem Grupy <span class=\"ff5\">\u2013</span> <span class=\"ff5\">przys\u0142<span class=\"_ _1\"></span>uguj<span class=\"ff4\">e jej w zami<span class=\"_ _1\"></span>an za <span class=\"ff5\">przekazanie prz<span class=\"_ _1\"></span>yrzeczonych d\u00f3br lub <span class=\"_ _1\"></span>us\u0142ug klientowi. <span class=\"_ _1\"></span> <span class=\"ff4\"> </span></span></span></span></span>Przychody z um\u00f3w <span class=\"_ _1\"></span>z klientami ujmo<span class=\"_ _1\"></span>wane s\u0105 jako kwot<span class=\"_ _1\"></span>y r\u00f3wne cenie tran<span class=\"_ _1\"></span>sakcyjnej, kt\u00f3ra zo<span class=\"_ _1\"></span>sta\u0142a przypisana <span class=\"_ _1\"></span>do danego zobo<span class=\"_ _1\"></span>wi\u0105zani<span class=\"_ _0\"></span>a do wykon<span class=\"_ _1\"></span>ania \u015bwiadczenia. <span class=\"ff4\"> </span>W <span class=\"_ _9\"></span>celu <span class=\"_ _9\"></span>ustalenia <span class=\"_ _0\"></span>ceny <span class=\"_ _9\"></span>transakcyjnej <span class=\"_ _9\"></span><span class=\"ff5\">Grupa <span class=\"_ _0\"></span>uwzgl\u0119dnia <span class=\"_ _9\"></span>warunki <span class=\"_ _0\"></span>umowy <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>stosowane <span class=\"_ _0\"></span>przez <span class=\"_ _9\"></span>ni\u0105 <span class=\"_ _9\"></span>zwyczajowe <span class=\"_ _0\"></span>praktyki <span class=\"_ _9\"></span>handlowe. <span class=\"_ _0\"></span>Cena <span class=\"_ _9\"></span>transakcyjna <span class=\"_ _9\"></span>to <span class=\"_ _0\"></span>kwota </span>wynagrodzenia, <span class=\"_ _9\"></span>kt\u00f3re <span class=\"_ _9\"></span>\u2013<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span>zgodnie <span class=\"_ _b\"></span>z <span class=\"_ _9\"></span>oczekiwaniem <span class=\"_ _9\"></span>G<span class=\"_ _0\"></span>rupy <span class=\"_ _9\"></span></span>\u2013<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>b\u0119dzie <span class=\"_ _b\"> </span>jej <span class=\"_ _9\"></span>przys\u0142ugiwa\u0107 <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>zamian <span class=\"_ _b\"></span>za <span class=\"_ _9\"></span>przekazanie <span class=\"_ _9\"></span>przyrzeczonych <span class=\"_ _b\"></span>d\u00f3br <span class=\"_ _9\"></span>lub <span class=\"_ _b\"></span>us\u0142ug <span class=\"_ _9\"></span>na <span class=\"_ _b\"></span>r<span class=\"_ _0\"></span><span class=\"ff4\">zecz <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>lienta<span class=\"_ _1\"></span>, </span>z <span class=\"ff5\">wy\u0142\u0105czeniem <span class=\"_ _0\"></span>kwot <span class=\"_ _0\"></span>pobranych <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>imieniu <span class=\"_ _0\"></span>os\u00f3b <span class=\"_ _0\"></span>trzecich <span class=\"_ _0\"></span>(na <span class=\"_ _9\"></span>przyk\u0142a<span class=\"_ _1\"></span>d <span class=\"_ _0\"></span>niekt\u00f3rych <span class=\"_ _0\"></span>podatk\u00f3w <span class=\"_ _0\"></span>od <span class=\"_ _0\"></span>sprzeda\u017cy). <span class=\"_ _0\"></span>Wynagrodzenie <span class=\"_ _0\"></span>okre\u015blone <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>umowie <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>kli<span class=\"_ _1\"></span>entem <span class=\"_ _0\"></span>mo\u017ce </span>obejmowa\u0107 kwot<span class=\"_ _1\"></span>y sta\u0142e, kwoty zmie<span class=\"_ _1\"></span>nne lub oba te<span class=\"ff4\"> rodzaje kwot. <span class=\"_ _1\"></span> </span>Niekt\u00f3re <span class=\"_ _5\"></span>umowy <span class=\"_ _1\"></span>z <span class=\"_ _5\"></span>kontrahentami <span class=\"_ _5\"></span>G<span class=\"_ _0\"></span>rupy <span class=\"_ _5\"></span>zawieraj\u0105 <span class=\"_ _5\"></span>zapisy <span class=\"_ _5\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>korekta<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>jako\u015b<span class=\"_ _1\"></span>ciowych <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>tanowi<span class=\"_ _1\"></span>\u0105cych <span class=\"_ _5\"></span>podstaw\u0119 <span class=\"_ _1\"></span>do <span class=\"_ _5\"></span>wyliczenia <span class=\"_ _5\"></span>ostatecznej <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>eny <span class=\"_ _5\"></span>sprzeda\u017cy, <span class=\"_ _5\"></span>czy<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _1\"></span>pewnych </span>formach pre<span class=\"_ _1\"></span>miowania <span class=\"_ _1\"></span>klienta. J<span class=\"_ _1\"></span>e\u017celi jest <span class=\"_ _1\"></span>wysoce <span class=\"_ _1\"></span>prawdopodo<span class=\"_ _1\"></span>bne, \u017ce <span class=\"_ _1\"></span>nie <span class=\"_ _1\"></span>nast\u0105pi od<span class=\"_ _1\"></span>wr\u00f3cenie <span class=\"_ _1\"></span>znacz\u0105cej c<span class=\"_ _1\"></span>z\u0119\u015bci sku<span class=\"_ _1\"></span>mulowanych <span class=\"_ _1\"></span>przychod\u00f3w<span class=\"ff4\"> w </span>przysz\u0142o\u015bci, <span class=\"_ _1\"></span>w t<span class=\"_ _1\"></span>akich przypadkach, <span class=\"_ _9\"></span>uwzgl\u0119dnia <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span><span class=\"ff4\">kwoty <span class=\"_ _9\"></span>wynagrodzenia <span class=\"_ _9\"></span>zmienn<span class=\"_ _1\"></span>ego <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>cenie <span class=\"_ _9\"></span>transakcyjnej. <span class=\"_ _9\"></span>Ponowna <span class=\"_ _9\"></span>ocena <span class=\"_ _9\"></span>wynagrodze<span class=\"_ _1\"></span>nia <span class=\"_ _9\"></span>zmiennego <span class=\"_ _9\"></span>jest <span class=\"_ _9\"></span>dokonywana <span class=\"_ _9\"></span>na<span class=\"_ _0\"></span> koniec </span>ka\u017cdego okresu spra<span class=\"_ _1\"></span>wozdawczego.<span class=\"ff4\"> </span>W Grupie wyst<span class=\"_ _1\"></span>\u0119puj\u0105 wieloletni<span class=\"_ _1\"></span>e kontrakty r<span class=\"_ _1\"></span>amowe zawieraj\u0105ce bazow<span class=\"_ _1\"></span>e uzgodnieni<span class=\"_ _1\"></span>a ilo\u015bciowe w uj<span class=\"_ _1\"></span>\u0119ciu rocznym <span class=\"_ _1\"></span>oraz opcje il<span class=\"_ _1\"></span>o\u015bciowe. Pr<span class=\"_ _1\"></span>zed rozpocz\u0119<span class=\"_ _1\"></span>ciem danego roku <span class=\"_ _9\"></span>bazo<span class=\"_ _1\"></span>we <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>zgodnienia <span class=\"_ _0\"></span>ilo\u015bciowe <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _9\"></span>weryfikowane <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>dzielone <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>kwarta\u0142y, <span class=\"_ _0\"></span>okre\u015blane <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _9\"></span>r\u00f3wnie\u017c <span class=\"_ _0\"></span>warunki <span class=\"_ _9\"></span>uruchomieni<span class=\"_ _1\"></span>a <span class=\"_ _9\"></span>opcji <span class=\"_ _0\"></span>ilo<span class=\"_ _0\"></span>\u015bciowych. <span class=\"_ _9\"></span>Finalne <span class=\"_ _0\"></span>operatywne<span class=\"_ _1\"></span> uz<span class=\"ff5 ls0\">godnienia <span class=\"_ _0\"></span>ilo\u015bciowe <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>cenowe <span class=\"_ _9\"></span>dokonywane <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>negocjacjac<span class=\"_ _1\"></span>h <span class=\"_ _9\"></span>kwartal<span class=\"_ _1\"></span>nych, <span class=\"_ _9\"></span>st\u0105d <span class=\"_ _0\"></span>Grupa <span class=\"_ _9\"></span>uznaje, <span class=\"_ _0\"></span>\u017c<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>obowi\u0105z<span class=\"_ _1\"></span>ki <span class=\"_ _9\"></span>\u015bwiadczeni<span class=\"_ _1\"></span>a <span class=\"_ _9\"></span>wynikaj\u0105 <span class=\"_ _0\"></span>z<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _0\"></span></span>kontrakt\u00f3w, <span class=\"_ _9\"></span>kt\u00f3re <span class=\"_ _0\"></span>maj\u0105 </span>oczekiwany <span class=\"_ _5\"></span>okres trwania <span class=\"_ _5\"></span>do 1 <span class=\"_ _5\"></span>roku i <span class=\"_ _5\"></span>na tej <span class=\"_ _5\"></span>pods<span class=\"_ _0\"></span>tawie <span class=\"_ _5\"></span>korzysta <span class=\"_ _1\"></span>z w<span class=\"_ _1\"></span>y\u0142\u0105czenia <span class=\"_ _5\"></span>wskazanego <span class=\"_ _1\"></span>w M<span class=\"_ _1\"></span>SSF <span class=\"_ _5\"></span>15<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>n<span class=\"_ _0\"></span>ie <span class=\"_ _1\"></span>ujawniaj\u0105c ce<span class=\"_ _1\"></span>ny tra<span class=\"_ _1\"></span>nsakcyjnej <span class=\"_ _5\"></span>przypisanej d<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>obowi\u0105zk\u00f3w<span class=\"_ _1\"></span> \u015bwiadcze\u0144 niewyp<span class=\"_ _1\"></span>e\u0142nionych w rama<span class=\"_ _1\"></span>ch tych um\u00f3w. <span class=\"ff4\"> </span>Do g\u0142\u00f3wnych kontrakt\u00f3<span class=\"_ _1\"></span>w dotycz\u0105cych sprzeda<span class=\"_ _1\"></span>\u017cy w\u0119gla i koksu (kt\u00f3re <span class=\"_ _1\"></span>stanowi\u0105 w 2023 roku 90,3% \u0142\u0105c<span class=\"_ _1\"></span>znych przychod\u00f3w ze spr<span class=\"_ _1\"></span>zeda\u017cy<span class=\"_ _0\"></span><span class=\"ff4\"> </span>bez uwzgl\u0119dnienia k<span class=\"_ _1\"></span>orekty<span class=\"_ _1\"></span> z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _0\"></span>realizacji <span class=\"_ _0\"></span>transakcji <span class=\"_ _9\"></span>zabezpie<span class=\"_ _1\"></span>czaj\u0105cych <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>91,1% <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>2022) <span class=\"_ _9\"></span>Grupa <span class=\"_ _0\"></span>wykorzystuje <span class=\"_ _9\"></span>mi<span class=\"_ _1\"></span>\u0119dzynarodowe <span class=\"_ _0\"></span>regu\u0142y <span class=\"_ _9\"></span>handl<span class=\"_ _1\"></span>u <span class=\"_ _9\"></span>tzw.<span class=\"ff4\"> INCOTERMS <span class=\"_ _0\"></span>(FCA, <span class=\"_ _0\"></span>DAP, <span class=\"_ _9\"></span>FOB). </span>Moment przeniesie<span class=\"_ _1\"></span>nia kontroli nad <span class=\"_ _1\"></span>przyrzeczonymi dobrami i <span class=\"ff5\">us\u0142ug<span class=\"_ _1\"></span>ami na klienta w<span class=\"_ _1\"></span>skazany jest \u015bci<span class=\"_ _1\"></span>\u015ble w<span class=\"ff4\"> </span>ka\u017cdej regu<span class=\"ff4\">le dostawy, tj.<span class=\"_ _1\"></span>: </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">FCA <span class=\"_ _b\"> </span><span class=\"ff5\">\u2013</span> <span class=\"_ _b\"> </span><span class=\"ff5\">FREE <span class=\"_ _b\"> </span>CARRIER <span class=\"_ _b\"> </span>(dostarczony <span class=\"_ _9\"></span>do <span class=\"_ _8\"> </span>przew<span class=\"_ _1\"></span>o\u017anika): <span class=\"_ _b\"></span>sprzedawca <span class=\"_ _9\"></span>o<span class=\"_ _0\"></span>bowi\u0105zany <span class=\"_ _9\"></span>je<span class=\"_ _0\"></span>st <span class=\"_ _b\"></span>dostarczy\u0107 <span class=\"_ _b\"></span>towar <span class=\"_ _b\"></span>przewo\u017anik<span class=\"_ _1\"></span>owi <span class=\"_ _b\"> </span>lub <span class=\"_ _b\"> </span>innej <span class=\"_ _b\"> </span>osobie <span class=\"_ _b\"> </span>wyznacz<span class=\"_ _0\"></span><span class=\"ff4\">onej <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rzez </span></span></span></span>kupuj\u0105cego <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>swoim <span class=\"_ _9\"></span>ter<span class=\"_ _1\"></span>enie <span class=\"_ _9\"></span>b\u0105d\u017a <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>innym <span class=\"_ _0\"></span>wyznaczonym <span class=\"_ _0\"></span>mie<span class=\"_ _0\"></span>jscu. <span class=\"_ _0\"></span>Ryzyko <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzenoszone <span class=\"_ _0\"></span>jest <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>nabywc\u0119 <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>m<span class=\"_ _1\"></span>omencie <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>a\u0142adowania <span class=\"_ _0\"></span>towaru <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>podstawiony<span class=\"_ _1\"></span> przez niego \u015brodek tr<span class=\"_ _1\"></span>ansportowy.<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">DAP <span class=\"_ _0\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _0\"></span><span class=\"ff5\">DELIVERED AT <span class=\"_ _0\"></span>PLACE <span class=\"_ _0\"></span>(dostarczony do <span class=\"_ _0\"></span>miejsca): <span class=\"_ _0\"></span>sprzedawca obowi\u0105zany je<span class=\"_ _0\"></span>st <span class=\"_ _0\"></span>dostarczy\u0107 <span class=\"_ _0\"></span>towar i <span class=\"_ _0\"></span>pozostawi\u0107 <span class=\"_ _0\"></span>go d<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>dyspozycji kupuj\u0105<span class=\"_ _9\"></span>cego na <span class=\"_ _0\"></span>\u015brodku </span></span></span>transportu, w <span class=\"ff5\">oznac<span class=\"_ _1\"></span>zonym miejscu prz<span class=\"_ _1\"></span>eznaczenia. Ryz<span class=\"_ _1\"></span>yko przenoszon<span class=\"_ _1\"></span>e jest na nabywc\u0119 <span class=\"_ _1\"></span>w momencie dostar<span class=\"_ _1\"></span>czenia towaru d<span class=\"_ _1\"></span>o miejsca przeznac<span class=\"_ _1\"></span>zenia.<span class=\"ff4\"> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">FOB  <span class=\"ff5\">\u2013</span>  <span class=\"ff5\">FR<span class=\"_ _1\"></span>EE  ON <span class=\"_ _8\"> </span>BOARD  (dostarcz<span class=\"_ _1\"></span>ony  na  state<span class=\"_ _1\"></span>k):  sprzedawc<span class=\"_ _1\"></span>a  obowi\u0105zany <span class=\"_ _8\"> </span>jest  dostar<span class=\"_ _1\"></span>czy\u0107  towar <span class=\"_ _8\"> </span>na  pok\u0142ad  statk<span class=\"_ _1\"></span>u  wyznaczo<span class=\"_ _1\"></span>nego  przez  k<span class=\"_ _1\"></span>upuj<span class=\"_ _0\"></span>\u0105cego, </span></span></span>w <span class=\"ff5\">wymienionym <span class=\"_ _1\"></span>z nazwy porcie. <span class=\"_ _1\"></span>Ryzyko przenoszone j<span class=\"_ _1\"></span>est na nabywc\u0119 w <span class=\"_ _1\"></span>momencie umie<span class=\"_ _1\"></span>szczenia towaru <span class=\"_ _1\"></span>na pok\u0142adzie statk<span class=\"_ _1\"></span>u.<span class=\"ff4\"> </span></span>Opieraj\u0105c <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _b\"> </span>n<span class=\"_ _0\"></span>a <span class=\"_ _8\"> </span>waru<span class=\"_ _1\"></span>nkach <span class=\"_ _b\"> </span>d<span class=\"_ _0\"></span>ostawy <span class=\"_ _b\"> </span>obowi\u0105zuj\u0105cych <span class=\"_ _8\"> </span>dla <span class=\"_ _b\"> </span>wi\u0119kszo\u015bci <span class=\"_ _8\"> </span>kontrakt\u00f3w, <span class=\"_ _b\"> </span>Grupa <span class=\"_ _8\"> </span>stwierdzi\u0142a, <span class=\"_ _b\"> </span>\u017ce <span class=\"_ _8\"> </span>moment <span class=\"_ _b\"> </span>przeniesienia <span class=\"_ _8\"> </span>kontr<span class=\"_ _0\"></span>oli <span class=\"_ _8\"> </span>na <span class=\"_ _b\"> </span>klien<span class=\"_ _0\"></span>ta <span class=\"_ _b\"> </span>nast\u0119puje po<span class=\"ls0\"> <span class=\"ff5\">dostarcze<span class=\"_ _1\"></span>niu <span class=\"_ _0\"></span>d\u00f3br <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>klient<span class=\"_ _1\"></span>a <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>przekazaniu <span class=\"_ _0\"></span>ich <span class=\"_ _9\"></span>przewo\u017anikowi <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>jednoczes<span class=\"_ _1\"></span>nym <span class=\"_ _9\"></span>zako<span class=\"_ _1\"></span>\u0144czeniu <span class=\"_ _0\"></span>us\u0142ugi <span class=\"_ _9\"></span>transpo<span class=\"_ _0\"></span>rtu, <span class=\"_ _0\"></span>je\u015bli <span class=\"_ _9\"></span>wyst\u0105pi\u0142a. <span class=\"_ _0\"></span>W\u00f3wczas <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>regu\u0142y <span class=\"_ _0\"></span>nas<span class=\"_ _0\"></span>t\u0119puj<span class=\"_ _1\"></span>e </span></span>fizyczne <span class=\"_ _0\"></span>przekazanie <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>przeniesienie <span class=\"_ _9\"></span>tyt<span class=\"_ _1\"></span>u\u0142u <span class=\"_ _9\"></span>prawneg<span class=\"_ _1\"></span>o <span class=\"_ _9\"></span>do <span class=\"_ _0\"></span>danego <span class=\"_ _9\"></span>sk\u0142adnika <span class=\"_ _0\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>odbiorc<span class=\"_ _1\"></span>y <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>przekazanie <span class=\"_ _9\"></span>odbi<span class=\"_ _1\"></span>orcy <span class=\"_ _9\"></span>istotnych<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>yzyk <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>korzy\u015bci <span class=\"_ _9\"></span>zwi\u0105zanyc<span class=\"_ _5\"></span>h ze<span class=\"ls0\"> <span class=\"ff5\">sprzed<span class=\"_ _1\"></span>anym sk\u0142adnikiem ak<span class=\"_ _0\"></span>tyw\u00f3w. W <span class=\"_ _0\"></span>takich przypad<span class=\"ff4\">kach <span class=\"_ _0\"></span>wszystkie przyrzeczone w <span class=\"_ _0\"></span>umowie dobra <span class=\"_ _0\"></span>i </span>us\u0142ugi (tj. <span class=\"_ _0\"></span>dostawa d<span class=\"_ _0\"></span>obra w <span class=\"_ _0\"></span>postaci w\u0119gla <span class=\"_ _0\"></span>lub k<span class=\"_ _0\"></span>oksu wraz </span></span>z <span class=\"ff5\">dotycz\u0105c\u0105 <span class=\"_ _b\"></span>ich <span class=\"_ _b\"></span>us\u0142ug\u0105 <span class=\"_ _9\"></span>transportu) <span class=\"_ _b\"> </span>traktowane <span class=\"_ _b\"></span>s\u0105 <span class=\"_ _b\"></span>jako <span class=\"_ _b\"></span>jedno <span class=\"_ _b\"></span>zobowi\u0105zanie <span class=\"_ _9\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>wykonania <span class=\"_ _9\"></span>\u015bwiadczenia <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>przych\u00f3d <span class=\"_ _b\"> </span>ujmowany <span class=\"_ _b\"></span>jest <span class=\"_ _b\"></span>jedn<span class=\"_ _0\"></span></span>orazowo <span class=\"_ _b\"></span>w <span class=\"ff5\">okre\u015blonym </span>momencie.<span class=\"_ _1c\"> </span>PRZYCHODY ZE SPRZEDA\u017bY<span class=\"ff2\"> </span>2023 2022 Sprzeda\u017c w\u0119gla<span class=\"ff1\"> </span>8 876,0 11<span class=\"ls0\"> 406,9 </span>Sprzeda\u017c koksu<span class=\"ff1\"> </span>4 985,6 7 036,4 Sprzeda\u017c w\u0119glo<span class=\"_ _1\"></span>pochodnych<span class=\"ff1\"> </span>646,5 909,4 Pozosta\u0142a dzia\u0142aln<span class=\"_ _1\"></span>o\u015b\u0107<span class=\"ff1\"> </span>790,4 881,6 Korekta przycho<span class=\"_ _1\"></span>d\u00f3w ze sprzeda\u017cy <span class=\"_ _1\"></span>z tytu\u0142u realizacji transa<span class=\"_ _1\"></span>kcji zabezpieczaj\u0105c<span class=\"_ _1\"></span>ych*<span class=\"ff1\"> </span>40,0 (35,8) RAZEM PRZYC<span class=\"_ _1\"></span>HODY ZE SP<span class=\"_ _1\"></span>RZEDA\u017bY <span class=\"ff2\"> </span>15<span class=\"ls0\"> 338,5 </span>20<span class=\"ls0\"> 198,5 </span>*<span class=\"ls6\">    </span><span class=\"ff5\">W <span class=\"_ _0\"></span>2023 r<span class=\"_ _0\"></span>oku k<span class=\"_ _0\"></span>orekta d<span class=\"_ _0\"></span>otyczy przyc<span class=\"_ _0\"></span>hod\u00f3w z<span class=\"_ _0\"></span>e s<span class=\"_ _0\"></span>przeda\u017cy <span class=\"_ _0\"></span>w\u0119gla <span class=\"_ _0\"></span>w kwoci<span class=\"_ _0\"></span>e 30,9 <span class=\"_ _0\"></span>mln <span class=\"_ _0\"></span>PLN <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>przychod\u00f3w <span class=\"_ _0\"></span>ze s<span class=\"_ _0\"></span>przeda\u017cy <span class=\"_ _0\"></span>koksu <span class=\"_ _0\"></span>w kw<span class=\"_ _0\"></span>ocie 9<span class=\"_ _9\"></span></span>,1 m<span class=\"_ _0\"></span>ln PLN <span class=\"_ _0\"></span>(w <span class=\"_ _0\"></span>2022 roku <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>korekta <span class=\"_ _0\"></span>w k<span class=\"_ _0\"></span>wocie (35,8) mln PLN dotyczy<span class=\"_ _0\"></span>\u0142a przychod\u00f3w ze sprze<span class=\"_ _0\"></span>da\u017cy koksu)<span class=\"_ _0\"></span><span class=\"ff1 ls6\">.<span class=\"_ _1c\"> </span></span>4.3.<span class=\"ffb ls0\"> <span class=\"ff3\">POZOSTA\u0141E PRZYCHOD<span class=\"_ _0\"></span>Y<span class=\"ff2\"> </span></span></span>Nota 2023 2022 Przedawnione i um<span class=\"_ _1\"></span>orzone zobowi\u0105za<span class=\"_ _1\"></span>nia wraz z odset<span class=\"_ _1\"></span>kami<span class=\"ff1\"> </span>35,0 27,6 Odsetki 34,9 16,4 Otrzymane odsz<span class=\"_ _1\"></span>kodowania, kary 24,0 85,1 Odwr\u00f3cenie odpisu a<span class=\"_ _1\"></span>ktualizuj\u0105cego n<span class=\"_ _1\"></span>ale\u017cno\u015bci i pozosta\u0142<span class=\"_ _1\"></span>e aktywa fina<span class=\"_ _1\"></span>nsowe<span class=\"ff1\"> </span>14,1 0,7<span class=\"_ _1c\"> </span><div class=\"c w61 h6d gs2b3\"><div class=\"t m0 x4 h16 ya ff1 fs4 fc0 sc0 ls0 ws0\">Otrzymana pomoc fin<span class=\"_ _1\"></span>ansowa dla <span class=\"ff7\">sektor\u00f3<span class=\"_ _1\"></span>w energoch\u0142onn<span class=\"_ _1\"></span>ych zwi\u0105zana ze w<span class=\"_ _1\"></span>zrostami cen gazu </span></div><div class=\"t m0 x4 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">ziemnego i energii <span class=\"_ _1\"></span>elektrycznej </div></div><div class=\"c w63 h6d gs2b4\"><div class=\"t m0 x7b h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">18,6 </div></div><div class=\"c w64 h6d gs2b5\"><div class=\"t m0 x79 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w61 h66 gs2b6\"><div class=\"t m0 x4 h16 y16c ff7 fs4 fc0 sc0 ls0 ws0\">Odwr\u00f3cenie odpisu a<span class=\"_ _1\"></span>ktualizuj\u0105cego rz<span class=\"_ _1\"></span>eczowe aktywa trw<span class=\"_ _1\"></span>a\u0142e, warto\u015bci nie<span class=\"_ _1\"></span>materialne i <span class=\"_ _1\"></span>prawo </div><div class=\"t m0 x4 h16 y12 ff1 fs4 fc0 sc0 ls5 ws0\">do<span class=\"ls0\"> <span class=\"ff7\">u\u017cytkowa<span class=\"_ _1\"></span>nia sk\u0142adnika akty<span class=\"_ _1\"></span>w\u00f3w<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w62 h66 gs2b7\"><div class=\"t m0 x38 h16 y26a ff1 fs4 fc2 sc0 ls0 ws0\">7.4 </div></div><div class=\"c w63 h66 gs2b8\"><div class=\"t m0 x7b h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">15,9 </div></div><div class=\"c w64 h66 gs2b9\"><div class=\"t m0 x39 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">15,0 </div></div><div class=\"c w61 h70 gs2ba\"><div class=\"t m0 x4 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Ujawnienie <span class=\"ff7\">towar\u00f3w<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></div></div><div class=\"c w63 h70 gs2bb\"><div class=\"t m0 x7b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">12,8 </div></div><div class=\"c w64 h70 gs2bc\"><div class=\"t m0 x39 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">15,4 </div></div><div class=\"c w61 h70 gs2bd\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Przychody z tytu\u0142u <span class=\"_ _1\"></span>przyznanych \u015bwi<span class=\"_ _1\"></span>adectw efektyw<span class=\"_ _1\"></span>no\u015bci energetycznej (<span class=\"_ _1\"></span>certyfikaty bia\u0142e)<span class=\"ff1\"> </span></div></div><div class=\"c w63 h70 gs2be\"><div class=\"t m0 x7b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">10,6 </div></div><div class=\"c w64 h70 gs2bf\"><div class=\"t m0 x79 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w61 h6f gs2c0\"><div class=\"t m0 x4 h16 y253 ff7 fs4 fc0 sc0 ls0 ws0\">Dotacje (odpisane <span class=\"_ _1\"></span>w wysoko\u015bci am<span class=\"_ _1\"></span>ortyzacji)<span class=\"ff1\"> </span></div></div><div class=\"c w63 h6f gs2c1\"><div class=\"t m0 x7c h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">6,3 </div></div><div class=\"c w64 h6f gs2c2\"><div class=\"t m0 x2b h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">4,1 </div></div><div class=\"c w61 h6d gs2c3\"><div class=\"t m0 x4 h16 ya ff7 fs4 fc0 sc0 ls0 ws0\">Przychody zwi\u0105zan<span class=\"_ _1\"></span>e z nieodp\u0142atnym <span class=\"_ _1\"></span>przekazaniem za<span class=\"_ _1\"></span>k\u0142adu g\u00f3rniczego OG \u201eJastrz<span class=\"_ _1\"></span>\u0119bie III\u201d </div><div class=\"t m0 x4 h16 y12 ff1 fs4 fc0 sc0 ls5 ws0\">do<span class=\"ls0\"> SRK<span class=\"_ _1\"></span> </span></div></div><div class=\"c w63 h6d gs2c4\"><div class=\"t m0 x61 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w64 h6d gs2c5\"><div class=\"t m0 x39 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">65,8 </div></div><div class=\"c w61 h70 gs2c6\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Pozosta\u0142e<span class=\"ff1\"> </span></div></div><div class=\"c w63 h70 gs2c7\"><div class=\"t m0 x7b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">15,1 </div></div><div class=\"c w64 h70 gs2c8\"><div class=\"t m0 x39 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">16,4 </div></div><div class=\"c w61 hc gs2c9\"><div class=\"t m0 x4 h17 y37c ff3 fs4 fcb sc0 ls0 ws0\">RAZEM POZOS<span class=\"_ _1\"></span>TA\u0141E PRZYCH<span class=\"_ _1\"></span>ODY<span class=\"ff2\"> </span></div></div><div class=\"c w63 hc gs2ca\"><div class=\"t m0 x1d h17 y37c ff2 fs4 fcb sc0 ls0 ws0\">187,3 </div></div><div class=\"c w64 hc gs2cb\"><div class=\"t m0 x2c h17 y37c ff2 fs4 fcb sc0 ls0 ws0\">246,5<span class=\"_ _1c\"> </span> </div></div>W <span class=\"_ _9\"></span>2022 <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>pomi\u0119dzy <span class=\"_ _0\"></span>JSW <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>Sp\u00f3\u0142k\u0105 <span class=\"_ _0\"></span>Restrukturyzacji <span class=\"_ _9\"></span>Kopal\u0144 <span class=\"_ _9\"></span>S.A. <span class=\"_ _0\"></span>(\u201eSRK\u201d) <span class=\"_ _9\"></span>dokonano <span class=\"_ _0\"></span>transakcji <span class=\"_ _9\"></span>nieodp\u0142atnego <span class=\"_ _0\"></span>zbycia <span class=\"_ _9\"></span>zorganizowane<span class=\"_ _0\"></span>j <span class=\"_ _9\"></span>cz\u0119\u015bci przedsi\u0119biorstwa JSW w <span class=\"_ _0\"></span>postaci zak\u0142adu g\u00f3rniczego OG<span class=\"_ _0\"></span> \u201eJastrz\u0119bie <span class=\"_ _0\"></span>III\u201d KWK Jastr<span class=\"_ _0\"></span>z\u0119bie<span class=\"_ _0\"></span><span class=\"ff1\">-</span>Bzie <span class=\"_ _0\"></span>(\u201eZORG\u201d). W wyniku <span class=\"_ _0\"></span>powy\u017cszej transakcji, <span class=\"_ _0\"></span>Grupa w <span class=\"_ _5\"></span>sk<span class=\"_ _0\"></span>onsolidowanym <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>prawozdaniu <span class=\"_ _1\"></span>z <span class=\"_ _1\"></span>wyniku <span class=\"_ _5\"></span>finansowego i <span class=\"_ _5\"></span>innych ca\u0142kowitych <span class=\"_ _5\"></span>dochod\u00f3w za <span class=\"_ _5\"></span>rok 2022 <span class=\"_ _5\"></span>uj\u0119\u0142a<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>przychody <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wysoko\u015b<span class=\"_ _0\"></span><span class=\"ff1\">ci <span class=\"_ _1\"></span>65,8 mln PLN, </span>koszty <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>wysoko\u015bci <span class=\"_ _9\"></span>3,0 <span class=\"_ _9\"></span>mln <span class=\"_ _9\"></span>PLN <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>odroczony <span class=\"_ _b\"></span>podatek <span class=\"_ _9\"></span>dochodowy <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>kwocie <span class=\"_ _b\"></span>24,0 <span class=\"_ _9\"></span>mln <span class=\"_ _9\"></span>PLN, <span class=\"_ _9\"></span>co <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>efekcie <span class=\"_ _9\"></span>da\u0142o <span class=\"_ _9\"></span>wynik <span class=\"_ _9\"></span>netto <span class=\"_ _b\"></span>z <span class=\"_ _9\"></span>przeka<span class=\"_ _0\"></span><span class=\"ff1\">zania </span>zak\u0142adu g\u00f3rniczego do SRK w<span class=\"ff1\"> </span>wysoko\u015bci 38,8<span class=\"ff1\"> mln PLN.<span class=\"_ _1c\"> </span></span><div class=\"c w8 h4 gs2f7\"><div class=\"t m0 x8 h45 y393 ff2 fs7 fc2 sc0 ls8 ws0\">4.5.<span class=\"ffb ls0\"> <span class=\"ff3\">POZOSTA\u0141E ZYSKI \u2013<span class=\"ff2\"> N<span class=\"_ _0\"></span>ETTO </span></span></span></div></div><div class=\"c w63 h46 gs2f8\"><div class=\"t m0 x1d h17 ya5 ff2 fs4 fc0 sc0 ls0 ws0\">2023 </div></div><div class=\"c w64 h46 gs2f9\"><div class=\"t m0 x2c h17 ya5 ff2 fs4 fc0 sc0 ls0 ws0\">2022 </div></div><div class=\"c w6a h65 gs2fa\"><div class=\"t m0 x4 h16 y21e ff7 fs4 fc0 sc0 ls0 ws0\">(Strata) z tytu\u0142u zb<span class=\"_ _1\"></span>ycia rzeczowych <span class=\"_ _1\"></span>aktyw\u00f3w trwa\u0142ych<span class=\"ff1\"> </span></div></div><div class=\"c w63 h65 gs2fb\"><div class=\"t m0 x3e h16 y21e ff1 fs4 fc0 sc0 ls0 ws0\">(10,6) </div></div><div class=\"c w64 h65 gs2fc\"><div class=\"t m0 x3c h16 y21e ff1 fs4 fc0 sc0 ls0 ws0\">(10,2) </div></div><div class=\"c w6a h65 gs2fd\"><div class=\"t m0 x4 h16 y21e ff7 fs4 fc0 sc0 ls0 ws0\">R\u00f3\u017cnice kursowe d<span class=\"_ _1\"></span>otycz\u0105ce dzia\u0142al<span class=\"_ _1\"></span>no\u015bci operacyjnej<span class=\"ff1\"> </span></div></div><div class=\"c w63 h65 gs2fe\"><div class=\"t m0 x3e h16 y21e ff1 fs4 fc0 sc0 ls0 ws0\">(53,2) </div></div><div class=\"c w64 h65 gs2ff\"><div class=\"t m0 x39 h16 y21e ff1 fs4 fc0 sc0 ls0 ws0\">51,9 </div></div><div class=\"c w6a h82 gs300\"><div class=\"t m0 x4 h16 y6d ff1 fs4 fc0 sc0 ls0 ws0\">Zysk/(strata) na <span class=\"_ _1\"></span>pochodnych instrume<span class=\"_ _1\"></span>ntach finansowy<span class=\"_ _1\"></span>ch </div></div><div class=\"c w63 h82 gs301\"><div class=\"t m0 x2c h16 y6d ff1 fs4 fc0 sc0 ls0 ws0\">73,7 </div></div><div class=\"c w64 h82 gs302\"><div class=\"t m0 x3e h16 y6d ff1 fs4 fc0 sc0 ls0 ws0\">(114,8) </div></div><div class=\"c w6a h65 gs303\"><div class=\"t m0 x4 h16 y21e ff7 fs4 fc0 sc0 ls0 ws0\">Zysk z tytu\u0142u wyce<span class=\"_ _1\"></span>ny do warto\u015bci god<span class=\"_ _1\"></span>ziwej portfela akt<span class=\"_ _1\"></span>yw\u00f3w FIZ, w t<span class=\"_ _1\"></span>ym:<span class=\"ff1\"> </span></div></div><div class=\"c w63 h65 gs304\"><div class=\"t m0 x1d h16 y21e ff1 fs4 fc0 sc0 ls0 ws0\">672,4 </div></div><div class=\"c w64 h65 gs305\"><div class=\"t m0 x2c h16 y21e ff1 fs4 fc0 sc0 ls0 ws0\">185,9 </div></div><div class=\"c w6a h65 gs306\"><div class=\"t m0 x4 h10 y21e ff4 fs4 fc0 sc0 ls0 ws0\"> - <span class=\"ff5\">przychody odset<span class=\"_ _1\"></span>kowe portfela akt<span class=\"_ _1\"></span>yw\u00f3w FIZ wylicz<span class=\"_ _1\"></span>one wed\u0142ug efekty<span class=\"_ _1\"></span>wnej stopy procent<span class=\"_ _1\"></span>owej <span class=\"ff4\"> </span></span></div></div><div class=\"c w63 h65 gs307\"><div class=\"t m0 x1d h10 y21e ff4 fs4 fc0 sc0 ls0 ws0\">377,5 </div></div><div class=\"c w64 h65 gs308\"><div class=\"t m0 x2c h10 y21e ff4 fs4 fc0 sc0 ls0 ws0\">130,6<span class=\"_ _1c\"> </span> </div></div>- <span class=\"ff5\">zysk z wyceny d<span class=\"_ _1\"></span>o warto\u015bci godziwej<span class=\"ff4\"> </span></span>294,3 55,3  - <span class=\"ff5\">r\u00f3\u017cnice kursowe</span> 0,6 - Pozosta\u0142e<span class=\"ff1\"> </span>(0,5) 0,4 RAZEM POZOS<span class=\"_ _1\"></span>TA\u0141E ZYSKI \u2013<span class=\"ff2\"> NET<span class=\"_ _1\"></span>TO  </span>681,8 113,2<span class=\"_ _1c\"> </span><div class=\"c w8 h4 gs317\"><div class=\"t m0 x8 h9 y39f ff4 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 h45 y3a0 ff2 fs7 fc2 sc0 ls8 ws0\">4.6.<span class=\"ffb ls0\"> <span class=\"ff2\">PRZYCHODY I KOSZTY FIN<span class=\"_ _0\"></span>ANSOWE<span class=\"_ _0\"></span> </span></span></div></div><div class=\"c w6d hf gs318\"><div class=\"t m0 x2c h17 y389 ff2 fs4 fc0 sc0 ls0 ws0\">2023 </div></div><div class=\"c w60 hf gs319\"><div class=\"t m0 x2c h17 y389 ff2 fs4 fc0 sc0 ls0 ws0\">2022 </div></div><div class=\"c w59 h36 gs31a\"><div class=\"t m0 x4 h16 y261 ff7 fs4 fc0 sc0 ls0 ws0\">Przychody odsetko<span class=\"_ _1\"></span>we od \u015brodk\u00f3w <span class=\"_ _1\"></span>pieni\u0119\u017cnych i ich ek<span class=\"_ _1\"></span>wiwalent\u00f3w<span class=\"ff1\"> </span></div></div><div class=\"c w6d h36 gs31b\"><div class=\"t m0 x2c h16 y261 ff1 fs4 fc0 sc0 ls0 ws0\">271,8 </div></div><div class=\"c w60 h36 gs31c\"><div class=\"t m0 x2c h16 y261 ff1 fs4 fc0 sc0 ls0 ws0\">183,9 </div></div><div class=\"c w59 h84 gs31d\"><div class=\"t m0 x4 h16 y21e ff7 fs4 fc0 sc0 ls0 ws0\">R\u00f3\u017cnice kursowe o<span class=\"_ _1\"></span>d \u015brodk\u00f3w pieni<span class=\"_ _1\"></span>\u0119\u017cnych i ich ekwi<span class=\"_ _1\"></span>walent\u00f3w ora<span class=\"_ _1\"></span>z transakcji Fx Forwar<span class=\"_ _1\"></span>d i swap towaro<span class=\"_ _1\"></span>wy<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w6d h84 gs31e\"><div class=\"t m0 x7a h16 y3a6 ff1 fs4 fc0 sc0 ls0 ws0\">0,7 </div></div><div class=\"c w60 h84 gs31f\"><div class=\"t m0 x2b h16 y3a6 ff1 fs4 fc0 sc0 ls0 ws0\">8,9 </div></div><div class=\"c w59 h36 gs320\"><div class=\"t m0 x4 h16 y261 ff1 fs4 fc0 sc0 ls0 ws0\">Inne </div></div><div class=\"c w6d h36 gs321\"><div class=\"t m0 x7a h16 y261 ff1 fs4 fc0 sc0 ls0 ws0\">1,6 </div></div><div class=\"c w60 h36 gs322\"><div class=\"t m0 x2b h16 y261 ff1 fs4 fc0 sc0 ls0 ws0\">1,5 </div></div><div class=\"c w59 h19 gs323\"><div class=\"t m0 x4 h54 y70 ff2 fs4 fc0 sc0 ls0 ws0\">RAZEM PRZYC<span class=\"_ _1\"></span>HODY FINANSO<span class=\"_ _1\"></span>WE<span class=\"fs1\"> </span></div></div><div class=\"c w6d h19 gs324\"><div class=\"t m0 x2c h17 y70 ff2 fs4 fc0 sc0 ls0 ws0\">274,1 </div></div><div class=\"c w60 h19 gs325\"><div class=\"t m0 x2c h54 y70 ff2 fs4 fc0 sc0 ls0 ws0\">194,3<span class=\"fs1\"> </span></div></div><div class=\"c w59 h36 gs326\"><div class=\"t m0 x4 h16 y261 ff1 fs4 fc0 sc0 ls0 ws0\">Koszty odsetek: </div></div><div class=\"c w6d h36 gs327\"><div class=\"t m0 x3e h16 y261 ff1 fs4 fc0 sc0 ls0 ws0\">(176,5) </div></div><div class=\"c w60 h36 gs328\"><div class=\"t m0 x78 h16 y261 ff1 fs4 fc0 sc0 ls0 ws0\">(107,9) </div></div><div class=\"c w59 h36 gs329\"><div class=\"t m0 x65 h7e y28b ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff5\">odsetki i prowizj<span class=\"_ _1\"></span>e od kredyt\u00f3w i <span class=\"_ _1\"></span>po\u017cyczek<span class=\"ff4\"> </span></span></span></div></div><div class=\"c w6d h36 gs32a\"><div class=\"t m0 x2c h10 y261 ff4 fs4 fc0 sc0 ls0 ws0\">(52,6) </div></div><div class=\"c w60 h36 gs32b\"><div class=\"t m0 x3c h10 y261 ff4 fs4 fc0 sc0 ls0 ws0\">(64,3) </div></div><div class=\"c w59 h19 gs32c\"><div class=\"t m0 x65 h7e yd5 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff5\">rozliczenie d<span class=\"_ _1\"></span>yskonta z tytu\u0142u <span class=\"_ _1\"></span>d\u0142ugoterminowych r<span class=\"_ _1\"></span>ezerw<span class=\"ff4\"> </span></span></span></div></div><div class=\"c w6d h19 gs32d\"><div class=\"t m0 x3e h10 y70 ff4 fs4 fc0 sc0 ls0 ws0\">(120,1) </div></div><div class=\"c w60 h19 gs32e\"><div class=\"t m0 x3c h10 y70 ff4 fs4 fc0 sc0 ls0 ws0\">(38,7) </div></div><div class=\"c w59 h36 gs32f\"><div class=\"t m0 x65 h7e y28b ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff5\">pozosta\u0142e od<span class=\"_ _1\"></span>setki<span class=\"ff4\"> </span></span></span></div></div><div class=\"c w6d h36 gs330\"><div class=\"t m0 x39 h10 y261 ff4 fs4 fc0 sc0 ls0 ws0\">(3,8) </div></div><div class=\"c w60 h36 gs331\"><div class=\"t m0 x1f h10 y261 ff4 fs4 fc0 sc0 ls0 ws0\">(4,9) </div></div><div class=\"c w59 h36 gs332\"><div class=\"t m0 x4 h16 y261 ff1 fs4 fc0 sc0 ls0 ws0\">Odsetki od leasi<span class=\"_ _1\"></span>ngu </div></div><div class=\"c w6d h36 gs333\"><div class=\"t m0 x2c h16 y261 ff1 fs4 fc0 sc0 ls0 ws0\">(34,3) </div></div><div class=\"c w60 h36 gs334\"><div class=\"t m0 x3c h16 y261 ff1 fs4 fc0 sc0 ls0 ws0\">(31,4) </div></div><div class=\"c w59 h19 gs335\"><div class=\"t m0 x4 h16 y70 ff7 fs4 fc0 sc0 ls0 ws0\">R\u00f3\u017cnice kursowe o<span class=\"_ _1\"></span>d transakcji Fx F<span class=\"_ _1\"></span>orward i swap towaro<span class=\"_ _1\"></span>wy<span class=\"ff1\"> </span></div></div><div class=\"c w6d h19 gs336\"><div class=\"t m0 x2c h16 y70 ff1 fs4 fc0 sc0 ls0 ws0\">(12,5) </div></div><div class=\"c w60 h19 gs337\"><div class=\"t m0 x79 h16 y70 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w59 h36 gs338\"><div class=\"t m0 x4 h16 y261 ff1 fs4 fc0 sc0 ls0 ws0\">Inne </div></div><div class=\"c w6d h36 gs339\"><div class=\"t m0 x39 h16 y261 ff1 fs4 fc0 sc0 ls0 ws0\">(2,9) </div></div><div class=\"c w60 h36 gs33a\"><div class=\"t m0 x1f h16 y261 ff1 fs4 fc0 sc0 ls0 ws0\">(2,1) </div></div><div class=\"c w59 hc gs33b\"><div class=\"t m0 x4 h54 y261 ff2 fs4 fc0 sc0 ls0 ws0\">RAZEM KOSZT<span class=\"_ _1\"></span>Y FINANSOWE<span class=\"_ _1\"></span><span class=\"fs1\"> </span></div></div><div class=\"c w6d hc gs33c\"><div class=\"t m0 x3e h17 y261 ff2 fs4 fc0 sc0 ls0 ws0\">(226,2) </div></div><div class=\"c w60 hc gs33d\"><div class=\"t m0 x78 h54 y261 ff2 fs4 fc0 sc0 ls0 ws0\">(141,4)<span class=\"fs1\"> </span></div></div><div class=\"c w59 h19 gs33e\"><div class=\"t m0 x4 h17 y70 ff2 fs4 fcb sc0 ls0 ws0\">PRZYCHODY/(KO<span class=\"_ _1\"></span>SZTY) FINAN<span class=\"_ _1\"></span>SOWE NET<span class=\"_ _1\"></span>TO </div></div><div class=\"c w6d h19 gs33f\"><div class=\"t m0 x7c h17 y70 ff2 fs4 fcb sc0 ls0 ws0\">47,9 </div></div><div class=\"c w60 h19 gs340\"><div class=\"t m0 x39 h17 y70 ff2 fs4 fcb sc0 ls0 ws0\">52,9<span class=\"_ _1c\"> </span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-495": {
   "value": "ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>PRZYCHODY Z<span class=\"_ _1\"></span>E SPRZEDA\u017b<span class=\"_ _1\"></span>Y<span class=\"ffa fs1\"> </span>Grupa ge<span class=\"_ _1\"></span>neruje <span class=\"ff9\">prz<span class=\"_ _1\"></span>ychody p<span class=\"_ _1\"></span>owstaj\u0105ce <span class=\"_ _1\"></span>z <span class=\"_ _1\"></span>prowadzonej <span class=\"_ _1\"></span>dzia\u0142alno\u015b<span class=\"_ _1\"></span>ci op<span class=\"_ _1\"></span>eracyjnej,<span class=\"ff4\"> </span>przede <span class=\"_ _1\"></span>wszystkim <span class=\"_ _5\"></span>ze<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>sprzeda\u017cy <span class=\"_ _1\"></span>w\u0119gla <span class=\"_ _1\"></span>koksowego <span class=\"_ _1\"></span>oraz s<span class=\"_ _1\"></span>przeda\u017cy <span class=\"_ _1\"></span>koksu.<span class=\"ff4\"> </span></span>Grupa <span class=\"_ _9\"></span>prowadzi <span class=\"_ _9\"></span>r\u00f3wnie\u017c <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>mniejszym <span class=\"_ _9\"></span>zakresie <span class=\"_ _b\"></span><span class=\"ff9\">sprzeda\u017c <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _9\"></span>do <span class=\"_ _b\"></span>cel\u00f3w <span class=\"_ _9\"></span>energetycznych <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>produkt\u00f3w <span class=\"_ _9\"></span>w\u0119glopochodnych.<span class=\"ff1\"> <span class=\"_ _b\"></span><span class=\"ff4\">Grupa <span class=\"_ _9\"></span>ujmuje <span class=\"_ _9\"></span>jako <span class=\"_ _b\"></span>przychody<span class=\"_ _1\"></span> </span></span></span>z <span class=\"ff5\">um\u00f3w <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>klientami w <span class=\"_ _0\"></span>skonsolidowanym sprawozdaniu <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>wyniku <span class=\"_ _0\"></span>finansowego i <span class=\"_ _9\"></span>i<span class=\"_ _1\"></span>nnych<span class=\"_ _0\"></span> ca<span class=\"_ _0\"></span>\u0142kowityc<span class=\"_ _1\"></span>h <span class=\"_ _0\"></span>dochod\u00f3w <span class=\"_ _0\"></span>(tj.<span class=\"ff4\"> </span>przychody ze <span class=\"_ _0\"></span>sprzeda\u017cy), s<span class=\"_ _0\"></span>korygowane o <span class=\"_ _0\"></span>wynik </span>z <span class=\"ff5\">rozliczenia instrume<span class=\"_ _1\"></span>nt\u00f3w zabezpiecz<span class=\"_ _1\"></span>aj\u0105cych przysz\u0142e pr<span class=\"_ _1\"></span>zep\u0142ywy pieni\u0119\u017c<span class=\"_ _1\"></span>ne.<span class=\"ff4\"> </span></span>Grupa  ujmuje  prz<span class=\"_ _1\"></span>ychody  ze  sprzeda<span class=\"_ _1\"></span>\u017cy  w  momencie  s<span class=\"_ _1\"></span>pe\u0142nienia  (lub  w  tra<span class=\"_ _1\"></span>kcie  spe\u0142niania) <span class=\"_ _8\"> </span>zobowi\u0105zania  do  wyko<span class=\"_ _1\"></span>nan<span class=\"_ _0\"></span>ia  \u015bwiadczenia  poprz<span class=\"_ _1\"></span>ez  przekazani<span class=\"_ _1\"></span>e przyrzeczonego <span class=\"_ _0\"></span>dobra <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>us<span class=\"_ _0\"></span>\u0142ugi <span class=\"_ _0\"></span>(tj. <span class=\"_ _9\"></span>sk\u0142adnika <span class=\"_ _9\"></span>akt<span class=\"_ _1\"></span>yw\u00f3w) <span class=\"_ _9\"></span>klient<span class=\"_ _1\"></span>owi <span class=\"_ _9\"></span>(klient <span class=\"_ _0\"></span>uzyskuje <span class=\"_ _9\"></span>kontrol\u0119 <span class=\"_ _0\"></span>nad <span class=\"_ _9\"></span>tym <span class=\"_ _9\"></span>sk\u0142adni<span class=\"_ _1\"></span>kiem <span class=\"_ _9\"></span>aktyw\u00f3<span class=\"_ _1\"></span>w) <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>kw<span class=\"_ _9\"></span>ocie, <span class=\"_ _0\"></span>kt\u00f3ra <span class=\"_ _9\"></span>odzwierciedla <span class=\"_ _0\"></span>kwot\u0119 wynagrodzenia, <span class=\"_ _1\"></span>kt\u00f3re \u2013<span class=\"ff4\"> zgodnie z ocz<span class=\"_ _1\"></span>ekiwaniem Grupy <span class=\"ff5\">\u2013</span> <span class=\"ff5\">przys\u0142<span class=\"_ _1\"></span>uguj<span class=\"ff4\">e jej w zami<span class=\"_ _1\"></span>an za <span class=\"ff5\">przekazanie prz<span class=\"_ _1\"></span>yrzeczonych d\u00f3br lub <span class=\"_ _1\"></span>us\u0142ug klientowi. <span class=\"_ _1\"></span> <span class=\"ff4\"> </span></span></span></span></span>Przychody z um\u00f3w <span class=\"_ _1\"></span>z klientami ujmo<span class=\"_ _1\"></span>wane s\u0105 jako kwot<span class=\"_ _1\"></span>y r\u00f3wne cenie tran<span class=\"_ _1\"></span>sakcyjnej, kt\u00f3ra zo<span class=\"_ _1\"></span>sta\u0142a przypisana <span class=\"_ _1\"></span>do danego zobo<span class=\"_ _1\"></span>wi\u0105zani<span class=\"_ _0\"></span>a do wykon<span class=\"_ _1\"></span>ania \u015bwiadczenia. <span class=\"ff4\"> </span>W <span class=\"_ _9\"></span>celu <span class=\"_ _9\"></span>ustalenia <span class=\"_ _0\"></span>ceny <span class=\"_ _9\"></span>transakcyjnej <span class=\"_ _9\"></span><span class=\"ff5\">Grupa <span class=\"_ _0\"></span>uwzgl\u0119dnia <span class=\"_ _9\"></span>warunki <span class=\"_ _0\"></span>umowy <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>stosowane <span class=\"_ _0\"></span>przez <span class=\"_ _9\"></span>ni\u0105 <span class=\"_ _9\"></span>zwyczajowe <span class=\"_ _0\"></span>praktyki <span class=\"_ _9\"></span>handlowe. <span class=\"_ _0\"></span>Cena <span class=\"_ _9\"></span>transakcyjna <span class=\"_ _9\"></span>to <span class=\"_ _0\"></span>kwota </span>wynagrodzenia, <span class=\"_ _9\"></span>kt\u00f3re <span class=\"_ _9\"></span>\u2013<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span>zgodnie <span class=\"_ _b\"></span>z <span class=\"_ _9\"></span>oczekiwaniem <span class=\"_ _9\"></span>G<span class=\"_ _0\"></span>rupy <span class=\"_ _9\"></span></span>\u2013<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>b\u0119dzie <span class=\"_ _b\"> </span>jej <span class=\"_ _9\"></span>przys\u0142ugiwa\u0107 <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>zamian <span class=\"_ _b\"></span>za <span class=\"_ _9\"></span>przekazanie <span class=\"_ _9\"></span>przyrzeczonych <span class=\"_ _b\"></span>d\u00f3br <span class=\"_ _9\"></span>lub <span class=\"_ _b\"></span>us\u0142ug <span class=\"_ _9\"></span>na <span class=\"_ _b\"></span>r<span class=\"_ _0\"></span><span class=\"ff4\">zecz <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>lienta<span class=\"_ _1\"></span>, </span>z <span class=\"ff5\">wy\u0142\u0105czeniem <span class=\"_ _0\"></span>kwot <span class=\"_ _0\"></span>pobranych <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>imieniu <span class=\"_ _0\"></span>os\u00f3b <span class=\"_ _0\"></span>trzecich <span class=\"_ _0\"></span>(na <span class=\"_ _9\"></span>przyk\u0142a<span class=\"_ _1\"></span>d <span class=\"_ _0\"></span>niekt\u00f3rych <span class=\"_ _0\"></span>podatk\u00f3w <span class=\"_ _0\"></span>od <span class=\"_ _0\"></span>sprzeda\u017cy). <span class=\"_ _0\"></span>Wynagrodzenie <span class=\"_ _0\"></span>okre\u015blone <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>umowie <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>kli<span class=\"_ _1\"></span>entem <span class=\"_ _0\"></span>mo\u017ce </span>obejmowa\u0107 kwot<span class=\"_ _1\"></span>y sta\u0142e, kwoty zmie<span class=\"_ _1\"></span>nne lub oba te<span class=\"ff4\"> rodzaje kwot. <span class=\"_ _1\"></span> </span>Niekt\u00f3re <span class=\"_ _5\"></span>umowy <span class=\"_ _1\"></span>z <span class=\"_ _5\"></span>kontrahentami <span class=\"_ _5\"></span>G<span class=\"_ _0\"></span>rupy <span class=\"_ _5\"></span>zawieraj\u0105 <span class=\"_ _5\"></span>zapisy <span class=\"_ _5\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>korekta<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>jako\u015b<span class=\"_ _1\"></span>ciowych <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>tanowi<span class=\"_ _1\"></span>\u0105cych <span class=\"_ _5\"></span>podstaw\u0119 <span class=\"_ _1\"></span>do <span class=\"_ _5\"></span>wyliczenia <span class=\"_ _5\"></span>ostatecznej <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>eny <span class=\"_ _5\"></span>sprzeda\u017cy, <span class=\"_ _5\"></span>czy<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _1\"></span>pewnych </span>formach pre<span class=\"_ _1\"></span>miowania <span class=\"_ _1\"></span>klienta. J<span class=\"_ _1\"></span>e\u017celi jest <span class=\"_ _1\"></span>wysoce <span class=\"_ _1\"></span>prawdopodo<span class=\"_ _1\"></span>bne, \u017ce <span class=\"_ _1\"></span>nie <span class=\"_ _1\"></span>nast\u0105pi od<span class=\"_ _1\"></span>wr\u00f3cenie <span class=\"_ _1\"></span>znacz\u0105cej c<span class=\"_ _1\"></span>z\u0119\u015bci sku<span class=\"_ _1\"></span>mulowanych <span class=\"_ _1\"></span>przychod\u00f3w<span class=\"ff4\"> w </span>przysz\u0142o\u015bci, <span class=\"_ _1\"></span>w t<span class=\"_ _1\"></span>akich przypadkach, <span class=\"_ _9\"></span>uwzgl\u0119dnia <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span><span class=\"ff4\">kwoty <span class=\"_ _9\"></span>wynagrodzenia <span class=\"_ _9\"></span>zmienn<span class=\"_ _1\"></span>ego <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>cenie <span class=\"_ _9\"></span>transakcyjnej. <span class=\"_ _9\"></span>Ponowna <span class=\"_ _9\"></span>ocena <span class=\"_ _9\"></span>wynagrodze<span class=\"_ _1\"></span>nia <span class=\"_ _9\"></span>zmiennego <span class=\"_ _9\"></span>jest <span class=\"_ _9\"></span>dokonywana <span class=\"_ _9\"></span>na<span class=\"_ _0\"></span> koniec </span>ka\u017cdego okresu spra<span class=\"_ _1\"></span>wozdawczego.<span class=\"ff4\"> </span>W Grupie wyst<span class=\"_ _1\"></span>\u0119puj\u0105 wieloletni<span class=\"_ _1\"></span>e kontrakty r<span class=\"_ _1\"></span>amowe zawieraj\u0105ce bazow<span class=\"_ _1\"></span>e uzgodnieni<span class=\"_ _1\"></span>a ilo\u015bciowe w uj<span class=\"_ _1\"></span>\u0119ciu rocznym <span class=\"_ _1\"></span>oraz opcje il<span class=\"_ _1\"></span>o\u015bciowe. Pr<span class=\"_ _1\"></span>zed rozpocz\u0119<span class=\"_ _1\"></span>ciem danego roku <span class=\"_ _9\"></span>bazo<span class=\"_ _1\"></span>we <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>zgodnienia <span class=\"_ _0\"></span>ilo\u015bciowe <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _9\"></span>weryfikowane <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>dzielone <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>kwarta\u0142y, <span class=\"_ _0\"></span>okre\u015blane <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _9\"></span>r\u00f3wnie\u017c <span class=\"_ _0\"></span>warunki <span class=\"_ _9\"></span>uruchomieni<span class=\"_ _1\"></span>a <span class=\"_ _9\"></span>opcji <span class=\"_ _0\"></span>ilo<span class=\"_ _0\"></span>\u015bciowych. <span class=\"_ _9\"></span>Finalne <span class=\"_ _0\"></span>operatywne<span class=\"_ _1\"></span> uz<span class=\"ff5 ls0\">godnienia <span class=\"_ _0\"></span>ilo\u015bciowe <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>cenowe <span class=\"_ _9\"></span>dokonywane <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>negocjacjac<span class=\"_ _1\"></span>h <span class=\"_ _9\"></span>kwartal<span class=\"_ _1\"></span>nych, <span class=\"_ _9\"></span>st\u0105d <span class=\"_ _0\"></span>Grupa <span class=\"_ _9\"></span>uznaje, <span class=\"_ _0\"></span>\u017c<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>obowi\u0105z<span class=\"_ _1\"></span>ki <span class=\"_ _9\"></span>\u015bwiadczeni<span class=\"_ _1\"></span>a <span class=\"_ _9\"></span>wynikaj\u0105 <span class=\"_ _0\"></span>z<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _0\"></span></span>kontrakt\u00f3w, <span class=\"_ _9\"></span>kt\u00f3re <span class=\"_ _0\"></span>maj\u0105 </span>oczekiwany <span class=\"_ _5\"></span>okres trwania <span class=\"_ _5\"></span>do 1 <span class=\"_ _5\"></span>roku i <span class=\"_ _5\"></span>na tej <span class=\"_ _5\"></span>pods<span class=\"_ _0\"></span>tawie <span class=\"_ _5\"></span>korzysta <span class=\"_ _1\"></span>z w<span class=\"_ _1\"></span>y\u0142\u0105czenia <span class=\"_ _5\"></span>wskazanego <span class=\"_ _1\"></span>w M<span class=\"_ _1\"></span>SSF <span class=\"_ _5\"></span>15<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>n<span class=\"_ _0\"></span>ie <span class=\"_ _1\"></span>ujawniaj\u0105c ce<span class=\"_ _1\"></span>ny tra<span class=\"_ _1\"></span>nsakcyjnej <span class=\"_ _5\"></span>przypisanej d<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>obowi\u0105zk\u00f3w<span class=\"_ _1\"></span> \u015bwiadcze\u0144 niewyp<span class=\"_ _1\"></span>e\u0142nionych w rama<span class=\"_ _1\"></span>ch tych um\u00f3w. <span class=\"ff4\"> </span>Do g\u0142\u00f3wnych kontrakt\u00f3<span class=\"_ _1\"></span>w dotycz\u0105cych sprzeda<span class=\"_ _1\"></span>\u017cy w\u0119gla i koksu (kt\u00f3re <span class=\"_ _1\"></span>stanowi\u0105 w 2023 roku 90,3% \u0142\u0105c<span class=\"_ _1\"></span>znych przychod\u00f3w ze spr<span class=\"_ _1\"></span>zeda\u017cy<span class=\"_ _0\"></span><span class=\"ff4\"> </span>bez uwzgl\u0119dnienia k<span class=\"_ _1\"></span>orekty<span class=\"_ _1\"></span> z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _0\"></span>realizacji <span class=\"_ _0\"></span>transakcji <span class=\"_ _9\"></span>zabezpie<span class=\"_ _1\"></span>czaj\u0105cych <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>91,1% <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>2022) <span class=\"_ _9\"></span>Grupa <span class=\"_ _0\"></span>wykorzystuje <span class=\"_ _9\"></span>mi<span class=\"_ _1\"></span>\u0119dzynarodowe <span class=\"_ _0\"></span>regu\u0142y <span class=\"_ _9\"></span>handl<span class=\"_ _1\"></span>u <span class=\"_ _9\"></span>tzw.<span class=\"ff4\"> INCOTERMS <span class=\"_ _0\"></span>(FCA, <span class=\"_ _0\"></span>DAP, <span class=\"_ _9\"></span>FOB). </span>Moment przeniesie<span class=\"_ _1\"></span>nia kontroli nad <span class=\"_ _1\"></span>przyrzeczonymi dobrami i <span class=\"ff5\">us\u0142ug<span class=\"_ _1\"></span>ami na klienta w<span class=\"_ _1\"></span>skazany jest \u015bci<span class=\"_ _1\"></span>\u015ble w<span class=\"ff4\"> </span>ka\u017cdej regu<span class=\"ff4\">le dostawy, tj.<span class=\"_ _1\"></span>: </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">FCA <span class=\"_ _b\"> </span><span class=\"ff5\">\u2013</span> <span class=\"_ _b\"> </span><span class=\"ff5\">FREE <span class=\"_ _b\"> </span>CARRIER <span class=\"_ _b\"> </span>(dostarczony <span class=\"_ _9\"></span>do <span class=\"_ _8\"> </span>przew<span class=\"_ _1\"></span>o\u017anika): <span class=\"_ _b\"></span>sprzedawca <span class=\"_ _9\"></span>o<span class=\"_ _0\"></span>bowi\u0105zany <span class=\"_ _9\"></span>je<span class=\"_ _0\"></span>st <span class=\"_ _b\"></span>dostarczy\u0107 <span class=\"_ _b\"></span>towar <span class=\"_ _b\"></span>przewo\u017anik<span class=\"_ _1\"></span>owi <span class=\"_ _b\"> </span>lub <span class=\"_ _b\"> </span>innej <span class=\"_ _b\"> </span>osobie <span class=\"_ _b\"> </span>wyznacz<span class=\"_ _0\"></span><span class=\"ff4\">onej <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rzez </span></span></span></span>kupuj\u0105cego <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>swoim <span class=\"_ _9\"></span>ter<span class=\"_ _1\"></span>enie <span class=\"_ _9\"></span>b\u0105d\u017a <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>innym <span class=\"_ _0\"></span>wyznaczonym <span class=\"_ _0\"></span>mie<span class=\"_ _0\"></span>jscu. <span class=\"_ _0\"></span>Ryzyko <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzenoszone <span class=\"_ _0\"></span>jest <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>nabywc\u0119 <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>m<span class=\"_ _1\"></span>omencie <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>a\u0142adowania <span class=\"_ _0\"></span>towaru <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>podstawiony<span class=\"_ _1\"></span> przez niego \u015brodek tr<span class=\"_ _1\"></span>ansportowy.<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">DAP <span class=\"_ _0\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _0\"></span><span class=\"ff5\">DELIVERED AT <span class=\"_ _0\"></span>PLACE <span class=\"_ _0\"></span>(dostarczony do <span class=\"_ _0\"></span>miejsca): <span class=\"_ _0\"></span>sprzedawca obowi\u0105zany je<span class=\"_ _0\"></span>st <span class=\"_ _0\"></span>dostarczy\u0107 <span class=\"_ _0\"></span>towar i <span class=\"_ _0\"></span>pozostawi\u0107 <span class=\"_ _0\"></span>go d<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>dyspozycji kupuj\u0105<span class=\"_ _9\"></span>cego na <span class=\"_ _0\"></span>\u015brodku </span></span></span>transportu, w <span class=\"ff5\">oznac<span class=\"_ _1\"></span>zonym miejscu prz<span class=\"_ _1\"></span>eznaczenia. Ryz<span class=\"_ _1\"></span>yko przenoszon<span class=\"_ _1\"></span>e jest na nabywc\u0119 <span class=\"_ _1\"></span>w momencie dostar<span class=\"_ _1\"></span>czenia towaru d<span class=\"_ _1\"></span>o miejsca przeznac<span class=\"_ _1\"></span>zenia.<span class=\"ff4\"> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">FOB  <span class=\"ff5\">\u2013</span>  <span class=\"ff5\">FR<span class=\"_ _1\"></span>EE  ON <span class=\"_ _8\"> </span>BOARD  (dostarcz<span class=\"_ _1\"></span>ony  na  state<span class=\"_ _1\"></span>k):  sprzedawc<span class=\"_ _1\"></span>a  obowi\u0105zany <span class=\"_ _8\"> </span>jest  dostar<span class=\"_ _1\"></span>czy\u0107  towar <span class=\"_ _8\"> </span>na  pok\u0142ad  statk<span class=\"_ _1\"></span>u  wyznaczo<span class=\"_ _1\"></span>nego  przez  k<span class=\"_ _1\"></span>upuj<span class=\"_ _0\"></span>\u0105cego, </span></span></span>w <span class=\"ff5\">wymienionym <span class=\"_ _1\"></span>z nazwy porcie. <span class=\"_ _1\"></span>Ryzyko przenoszone j<span class=\"_ _1\"></span>est na nabywc\u0119 w <span class=\"_ _1\"></span>momencie umie<span class=\"_ _1\"></span>szczenia towaru <span class=\"_ _1\"></span>na pok\u0142adzie statk<span class=\"_ _1\"></span>u.<span class=\"ff4\"> </span></span>Opieraj\u0105c <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _b\"> </span>n<span class=\"_ _0\"></span>a <span class=\"_ _8\"> </span>waru<span class=\"_ _1\"></span>nkach <span class=\"_ _b\"> </span>d<span class=\"_ _0\"></span>ostawy <span class=\"_ _b\"> </span>obowi\u0105zuj\u0105cych <span class=\"_ _8\"> </span>dla <span class=\"_ _b\"> </span>wi\u0119kszo\u015bci <span class=\"_ _8\"> </span>kontrakt\u00f3w, <span class=\"_ _b\"> </span>Grupa <span class=\"_ _8\"> </span>stwierdzi\u0142a, <span class=\"_ _b\"> </span>\u017ce <span class=\"_ _8\"> </span>moment <span class=\"_ _b\"> </span>przeniesienia <span class=\"_ _8\"> </span>kontr<span class=\"_ _0\"></span>oli <span class=\"_ _8\"> </span>na <span class=\"_ _b\"> </span>klien<span class=\"_ _0\"></span>ta <span class=\"_ _b\"> </span>nast\u0119puje po<span class=\"ls0\"> <span class=\"ff5\">dostarcze<span class=\"_ _1\"></span>niu <span class=\"_ _0\"></span>d\u00f3br <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>klient<span class=\"_ _1\"></span>a <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>przekazaniu <span class=\"_ _0\"></span>ich <span class=\"_ _9\"></span>przewo\u017anikowi <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>jednoczes<span class=\"_ _1\"></span>nym <span class=\"_ _9\"></span>zako<span class=\"_ _1\"></span>\u0144czeniu <span class=\"_ _0\"></span>us\u0142ugi <span class=\"_ _9\"></span>transpo<span class=\"_ _0\"></span>rtu, <span class=\"_ _0\"></span>je\u015bli <span class=\"_ _9\"></span>wyst\u0105pi\u0142a. <span class=\"_ _0\"></span>W\u00f3wczas <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>regu\u0142y <span class=\"_ _0\"></span>nas<span class=\"_ _0\"></span>t\u0119puj<span class=\"_ _1\"></span>e </span></span>fizyczne <span class=\"_ _0\"></span>przekazanie <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>przeniesienie <span class=\"_ _9\"></span>tyt<span class=\"_ _1\"></span>u\u0142u <span class=\"_ _9\"></span>prawneg<span class=\"_ _1\"></span>o <span class=\"_ _9\"></span>do <span class=\"_ _0\"></span>danego <span class=\"_ _9\"></span>sk\u0142adnika <span class=\"_ _0\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>odbiorc<span class=\"_ _1\"></span>y <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>przekazanie <span class=\"_ _9\"></span>odbi<span class=\"_ _1\"></span>orcy <span class=\"_ _9\"></span>istotnych<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>yzyk <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>korzy\u015bci <span class=\"_ _9\"></span>zwi\u0105zanyc<span class=\"_ _5\"></span>h ze<span class=\"ls0\"> <span class=\"ff5\">sprzed<span class=\"_ _1\"></span>anym sk\u0142adnikiem ak<span class=\"_ _0\"></span>tyw\u00f3w. W <span class=\"_ _0\"></span>takich przypad<span class=\"ff4\">kach <span class=\"_ _0\"></span>wszystkie przyrzeczone w <span class=\"_ _0\"></span>umowie dobra <span class=\"_ _0\"></span>i </span>us\u0142ugi (tj. <span class=\"_ _0\"></span>dostawa d<span class=\"_ _0\"></span>obra w <span class=\"_ _0\"></span>postaci w\u0119gla <span class=\"_ _0\"></span>lub k<span class=\"_ _0\"></span>oksu wraz </span></span>z <span class=\"ff5\">dotycz\u0105c\u0105 <span class=\"_ _b\"></span>ich <span class=\"_ _b\"></span>us\u0142ug\u0105 <span class=\"_ _9\"></span>transportu) <span class=\"_ _b\"> </span>traktowane <span class=\"_ _b\"></span>s\u0105 <span class=\"_ _b\"></span>jako <span class=\"_ _b\"></span>jedno <span class=\"_ _b\"></span>zobowi\u0105zanie <span class=\"_ _9\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>wykonania <span class=\"_ _9\"></span>\u015bwiadczenia <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>przych\u00f3d <span class=\"_ _b\"> </span>ujmowany <span class=\"_ _b\"></span>jest <span class=\"_ _b\"></span>jedn<span class=\"_ _0\"></span></span>orazowo <span class=\"_ _b\"></span>w <span class=\"ff5\">okre\u015blonym </span>momencie.<span class=\"_ _1c\"> </span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>KOSZT SPRZEDA<span class=\"_ _1\"></span>NYCH PROD<span class=\"_ _1\"></span>UKT\u00d3W, MATERI<span class=\"_ _1\"></span>A\u0141\u00d3W I TOW<span class=\"_ _1\"></span>AR\u00d3W<span class=\"ffa fs1 fc4\"> </span>Ca\u0142kowity koszt <span class=\"_ _1\"></span>sprzedanych produkt\u00f3<span class=\"_ _1\"></span>w, materia\u0142\u00f3w i tow<span class=\"_ _1\"></span>ar\u00f3w stanowi:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">koszt wyt<span class=\"_ _1\"></span>worzenia <span class=\"_ _1\"></span>sprzedanych <span class=\"_ _1\"></span>produkt\u00f3w <span class=\"_ _1\"></span>poniesiony <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>danym okre<span class=\"_ _1\"></span>sie spraw<span class=\"_ _1\"></span>ozdawczym, <span class=\"_ _1\"></span>skorygowa<span class=\"_ _1\"></span>ny o z<span class=\"_ _1\"></span>mian\u0119 <span class=\"_ _1\"></span>stanu pro<span class=\"_ _1\"></span>dukt\u00f3w <span class=\"_ _1\"></span>oraz <span class=\"ff4\">sko<span class=\"_ _0\"></span>rygowa<span class=\"_ _1\"></span>ny o <span class=\"ff5\">warto\u015b\u0107<span class=\"_ _1\"></span> </span></span></span></span>\u015bwiadcze\u0144 i rzec<span class=\"_ _1\"></span>zowych aktyw\u00f3w tr<span class=\"_ _1\"></span>wa\u0142ych wytworzonych n<span class=\"_ _1\"></span>a potrzeby w\u0142a<span class=\"ff4\">sne (w tym </span>wyr<span class=\"_ _1\"></span>obisk ruchowych i <span class=\"_ _1\"></span>zbrojenia \u015bcian),<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">koszty <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>przeda\u017cy <span class=\"_ _5\"></span>i koszty <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>dministra<span class=\"_ _1\"></span>cyjne <span class=\"_ _1\"></span>poniesione <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>okresie <span class=\"_ _5\"></span>sprawozdawczym, <span class=\"_ _1\"></span>kt\u00f3re <span class=\"_ _5\"></span>s\u0105<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span>ykazywane <span class=\"_ _5\"></span>odr\u0119bnie <span class=\"_ _1\"></span>w s<span class=\"_ _1\"></span>prawozdani<span class=\"_ _1\"></span>u z <span class=\"ff4\">wyniku <span class=\"_ _5\"></span>finansowego <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>innych </span></span></span>ca\u0142kowitych docho<span class=\"_ _1\"></span>d\u00f3w,<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">warto\u015b\u0107 sprzeda<span class=\"_ _1\"></span>nych towar\u00f3w i mat<span class=\"_ _1\"></span>eria\u0142\u00f3w.<span class=\"ff4\"> </span></span></span>Koszty <span class=\"_ _d\"> </span>wytworzenia, <span class=\"_ _d\"> </span>kt\u00f3re <span class=\"_ _d\"> </span>mo\u017cna <span class=\"_ _f\"> </span>bezpo\u015bredni<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>przyporz\u0105dkowa\u0107 <span class=\"_ _d\"> </span>osi\u0105gni\u0119tym <span class=\"_ _d\"> </span>przychodom <span class=\"_ _d\"> </span>przez <span class=\"_ _d\"> </span>Grup\u0119, <span class=\"_ _f\"> </span>wp\u0142yw<span class=\"_ _1\"></span>aj\u0105 <span class=\"_ _d\"> </span>na <span class=\"_ _f\"> </span>wynik <span class=\"_ _d\"> </span>finansowy <span class=\"_ _f\"> </span><span class=\"ff4\">za <span class=\"_ _f\"> </span>ten <span class=\"_ _d\"> </span>okres </span>sprawozdawczy, w <span class=\"_ _1\"></span>kt\u00f3rym przychod<span class=\"_ _1\"></span>y te wyst\u0105pi\u0142y.<span class=\"ff4\"> </span>Koszty <span class=\"_ _0\"></span>wytworzenia, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _9\"></span>mo\u017cna <span class=\"_ _0\"></span>jedynie <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>spos\u00f3b <span class=\"_ _0\"></span>po\u015bredni <span class=\"_ _9\"></span>przyporz\u0105dkowa\u0107 <span class=\"_ _0\"></span>przychodom <span class=\"_ _0\"></span>lub <span class=\"_ _9\"></span>inny<span class=\"_ _1\"></span>m <span class=\"_ _9\"></span>kor<span class=\"_ _1\"></span>zy\u015bciom <span class=\"_ _0\"></span>osi\u0105ganym <span class=\"_ _9\"></span>prze<span class=\"_ _1\"></span>z <span class=\"_ _9\"></span>Grup\u0119, w<span class=\"_ _0\"></span>p\u0142ywaj\u0105 <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>wyni<span class=\"_ _1\"></span>k finansowy <span class=\"_ _1\"></span>Grupy <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>cz\u0119\u015bci, <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>kt\u00f3rej <span class=\"_ _1\"></span>dotycz\u0105 <span class=\"_ _1\"></span>danego <span class=\"_ _5\"></span>o<span class=\"_ _0\"></span>kresu <span class=\"_ _1\"></span>sprawoz<span class=\"_ _1\"></span>dawczego, <span class=\"_ _1\"></span>zapewni<span class=\"_ _1\"></span>aj\u0105c <span class=\"_ _1\"></span>ich w<span class=\"_ _1\"></span>sp\u00f3\u0142mierno\u015b\u0107 <span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>przyc<span class=\"_ _1\"></span>hod\u00f3w <span class=\"_ _1\"></span>lub <span class=\"_ _1\"></span>inn<span class=\"_ _0\"></span>ych k<span class=\"_ _1\"></span>orzy\u015bci <span class=\"_ _1\"></span>ekonomiczn<span class=\"_ _1\"></span>ych.<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-508": {
   "value": "ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>PRZYCHODY Z<span class=\"_ _1\"></span>E SPRZEDA\u017b<span class=\"_ _1\"></span>Y<span class=\"ffa fs1\"> </span>Grupa ge<span class=\"_ _1\"></span>neruje <span class=\"ff9\">prz<span class=\"_ _1\"></span>ychody p<span class=\"_ _1\"></span>owstaj\u0105ce <span class=\"_ _1\"></span>z <span class=\"_ _1\"></span>prowadzonej <span class=\"_ _1\"></span>dzia\u0142alno\u015b<span class=\"_ _1\"></span>ci op<span class=\"_ _1\"></span>eracyjnej,<span class=\"ff4\"> </span>przede <span class=\"_ _1\"></span>wszystkim <span class=\"_ _5\"></span>ze<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>sprzeda\u017cy <span class=\"_ _1\"></span>w\u0119gla <span class=\"_ _1\"></span>koksowego <span class=\"_ _1\"></span>oraz s<span class=\"_ _1\"></span>przeda\u017cy <span class=\"_ _1\"></span>koksu.<span class=\"ff4\"> </span></span>Grupa <span class=\"_ _9\"></span>prowadzi <span class=\"_ _9\"></span>r\u00f3wnie\u017c <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>mniejszym <span class=\"_ _9\"></span>zakresie <span class=\"_ _b\"></span><span class=\"ff9\">sprzeda\u017c <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _9\"></span>do <span class=\"_ _b\"></span>cel\u00f3w <span class=\"_ _9\"></span>energetycznych <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>produkt\u00f3w <span class=\"_ _9\"></span>w\u0119glopochodnych.<span class=\"ff1\"> <span class=\"_ _b\"></span><span class=\"ff4\">Grupa <span class=\"_ _9\"></span>ujmuje <span class=\"_ _9\"></span>jako <span class=\"_ _b\"></span>przychody<span class=\"_ _1\"></span> </span></span></span>z <span class=\"ff5\">um\u00f3w <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>klientami w <span class=\"_ _0\"></span>skonsolidowanym sprawozdaniu <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>wyniku <span class=\"_ _0\"></span>finansowego i <span class=\"_ _9\"></span>i<span class=\"_ _1\"></span>nnych<span class=\"_ _0\"></span> ca<span class=\"_ _0\"></span>\u0142kowityc<span class=\"_ _1\"></span>h <span class=\"_ _0\"></span>dochod\u00f3w <span class=\"_ _0\"></span>(tj.<span class=\"ff4\"> </span>przychody ze <span class=\"_ _0\"></span>sprzeda\u017cy), s<span class=\"_ _0\"></span>korygowane o <span class=\"_ _0\"></span>wynik </span>z <span class=\"ff5\">rozliczenia instrume<span class=\"_ _1\"></span>nt\u00f3w zabezpiecz<span class=\"_ _1\"></span>aj\u0105cych przysz\u0142e pr<span class=\"_ _1\"></span>zep\u0142ywy pieni\u0119\u017c<span class=\"_ _1\"></span>ne.<span class=\"ff4\"> </span></span>Grupa  ujmuje  prz<span class=\"_ _1\"></span>ychody  ze  sprzeda<span class=\"_ _1\"></span>\u017cy  w  momencie  s<span class=\"_ _1\"></span>pe\u0142nienia  (lub  w  tra<span class=\"_ _1\"></span>kcie  spe\u0142niania) <span class=\"_ _8\"> </span>zobowi\u0105zania  do  wyko<span class=\"_ _1\"></span>nan<span class=\"_ _0\"></span>ia  \u015bwiadczenia  poprz<span class=\"_ _1\"></span>ez  przekazani<span class=\"_ _1\"></span>e przyrzeczonego <span class=\"_ _0\"></span>dobra <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>us<span class=\"_ _0\"></span>\u0142ugi <span class=\"_ _0\"></span>(tj. <span class=\"_ _9\"></span>sk\u0142adnika <span class=\"_ _9\"></span>akt<span class=\"_ _1\"></span>yw\u00f3w) <span class=\"_ _9\"></span>klient<span class=\"_ _1\"></span>owi <span class=\"_ _9\"></span>(klient <span class=\"_ _0\"></span>uzyskuje <span class=\"_ _9\"></span>kontrol\u0119 <span class=\"_ _0\"></span>nad <span class=\"_ _9\"></span>tym <span class=\"_ _9\"></span>sk\u0142adni<span class=\"_ _1\"></span>kiem <span class=\"_ _9\"></span>aktyw\u00f3<span class=\"_ _1\"></span>w) <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>kw<span class=\"_ _9\"></span>ocie, <span class=\"_ _0\"></span>kt\u00f3ra <span class=\"_ _9\"></span>odzwierciedla <span class=\"_ _0\"></span>kwot\u0119 wynagrodzenia, <span class=\"_ _1\"></span>kt\u00f3re \u2013<span class=\"ff4\"> zgodnie z ocz<span class=\"_ _1\"></span>ekiwaniem Grupy <span class=\"ff5\">\u2013</span> <span class=\"ff5\">przys\u0142<span class=\"_ _1\"></span>uguj<span class=\"ff4\">e jej w zami<span class=\"_ _1\"></span>an za <span class=\"ff5\">przekazanie prz<span class=\"_ _1\"></span>yrzeczonych d\u00f3br lub <span class=\"_ _1\"></span>us\u0142ug klientowi. <span class=\"_ _1\"></span> <span class=\"ff4\"> </span></span></span></span></span>Przychody z um\u00f3w <span class=\"_ _1\"></span>z klientami ujmo<span class=\"_ _1\"></span>wane s\u0105 jako kwot<span class=\"_ _1\"></span>y r\u00f3wne cenie tran<span class=\"_ _1\"></span>sakcyjnej, kt\u00f3ra zo<span class=\"_ _1\"></span>sta\u0142a przypisana <span class=\"_ _1\"></span>do danego zobo<span class=\"_ _1\"></span>wi\u0105zani<span class=\"_ _0\"></span>a do wykon<span class=\"_ _1\"></span>ania \u015bwiadczenia. <span class=\"ff4\"> </span>W <span class=\"_ _9\"></span>celu <span class=\"_ _9\"></span>ustalenia <span class=\"_ _0\"></span>ceny <span class=\"_ _9\"></span>transakcyjnej <span class=\"_ _9\"></span><span class=\"ff5\">Grupa <span class=\"_ _0\"></span>uwzgl\u0119dnia <span class=\"_ _9\"></span>warunki <span class=\"_ _0\"></span>umowy <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>stosowane <span class=\"_ _0\"></span>przez <span class=\"_ _9\"></span>ni\u0105 <span class=\"_ _9\"></span>zwyczajowe <span class=\"_ _0\"></span>praktyki <span class=\"_ _9\"></span>handlowe. <span class=\"_ _0\"></span>Cena <span class=\"_ _9\"></span>transakcyjna <span class=\"_ _9\"></span>to <span class=\"_ _0\"></span>kwota </span>wynagrodzenia, <span class=\"_ _9\"></span>kt\u00f3re <span class=\"_ _9\"></span>\u2013<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span>zgodnie <span class=\"_ _b\"></span>z <span class=\"_ _9\"></span>oczekiwaniem <span class=\"_ _9\"></span>G<span class=\"_ _0\"></span>rupy <span class=\"_ _9\"></span></span>\u2013<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>b\u0119dzie <span class=\"_ _b\"> </span>jej <span class=\"_ _9\"></span>przys\u0142ugiwa\u0107 <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>zamian <span class=\"_ _b\"></span>za <span class=\"_ _9\"></span>przekazanie <span class=\"_ _9\"></span>przyrzeczonych <span class=\"_ _b\"></span>d\u00f3br <span class=\"_ _9\"></span>lub <span class=\"_ _b\"></span>us\u0142ug <span class=\"_ _9\"></span>na <span class=\"_ _b\"></span>r<span class=\"_ _0\"></span><span class=\"ff4\">zecz <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>lienta<span class=\"_ _1\"></span>, </span>z <span class=\"ff5\">wy\u0142\u0105czeniem <span class=\"_ _0\"></span>kwot <span class=\"_ _0\"></span>pobranych <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>imieniu <span class=\"_ _0\"></span>os\u00f3b <span class=\"_ _0\"></span>trzecich <span class=\"_ _0\"></span>(na <span class=\"_ _9\"></span>przyk\u0142a<span class=\"_ _1\"></span>d <span class=\"_ _0\"></span>niekt\u00f3rych <span class=\"_ _0\"></span>podatk\u00f3w <span class=\"_ _0\"></span>od <span class=\"_ _0\"></span>sprzeda\u017cy). <span class=\"_ _0\"></span>Wynagrodzenie <span class=\"_ _0\"></span>okre\u015blone <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>umowie <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>kli<span class=\"_ _1\"></span>entem <span class=\"_ _0\"></span>mo\u017ce </span>obejmowa\u0107 kwot<span class=\"_ _1\"></span>y sta\u0142e, kwoty zmie<span class=\"_ _1\"></span>nne lub oba te<span class=\"ff4\"> rodzaje kwot. <span class=\"_ _1\"></span> </span>Niekt\u00f3re <span class=\"_ _5\"></span>umowy <span class=\"_ _1\"></span>z <span class=\"_ _5\"></span>kontrahentami <span class=\"_ _5\"></span>G<span class=\"_ _0\"></span>rupy <span class=\"_ _5\"></span>zawieraj\u0105 <span class=\"_ _5\"></span>zapisy <span class=\"_ _5\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>korekta<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>jako\u015b<span class=\"_ _1\"></span>ciowych <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>tanowi<span class=\"_ _1\"></span>\u0105cych <span class=\"_ _5\"></span>podstaw\u0119 <span class=\"_ _1\"></span>do <span class=\"_ _5\"></span>wyliczenia <span class=\"_ _5\"></span>ostatecznej <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>eny <span class=\"_ _5\"></span>sprzeda\u017cy, <span class=\"_ _5\"></span>czy<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _1\"></span>pewnych </span>formach pre<span class=\"_ _1\"></span>miowania <span class=\"_ _1\"></span>klienta. J<span class=\"_ _1\"></span>e\u017celi jest <span class=\"_ _1\"></span>wysoce <span class=\"_ _1\"></span>prawdopodo<span class=\"_ _1\"></span>bne, \u017ce <span class=\"_ _1\"></span>nie <span class=\"_ _1\"></span>nast\u0105pi od<span class=\"_ _1\"></span>wr\u00f3cenie <span class=\"_ _1\"></span>znacz\u0105cej c<span class=\"_ _1\"></span>z\u0119\u015bci sku<span class=\"_ _1\"></span>mulowanych <span class=\"_ _1\"></span>przychod\u00f3w<span class=\"ff4\"> w </span>przysz\u0142o\u015bci, <span class=\"_ _1\"></span>w t<span class=\"_ _1\"></span>akich przypadkach, <span class=\"_ _9\"></span>uwzgl\u0119dnia <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span><span class=\"ff4\">kwoty <span class=\"_ _9\"></span>wynagrodzenia <span class=\"_ _9\"></span>zmienn<span class=\"_ _1\"></span>ego <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>cenie <span class=\"_ _9\"></span>transakcyjnej. <span class=\"_ _9\"></span>Ponowna <span class=\"_ _9\"></span>ocena <span class=\"_ _9\"></span>wynagrodze<span class=\"_ _1\"></span>nia <span class=\"_ _9\"></span>zmiennego <span class=\"_ _9\"></span>jest <span class=\"_ _9\"></span>dokonywana <span class=\"_ _9\"></span>na<span class=\"_ _0\"></span> koniec </span>ka\u017cdego okresu spra<span class=\"_ _1\"></span>wozdawczego.<span class=\"ff4\"> </span>W Grupie wyst<span class=\"_ _1\"></span>\u0119puj\u0105 wieloletni<span class=\"_ _1\"></span>e kontrakty r<span class=\"_ _1\"></span>amowe zawieraj\u0105ce bazow<span class=\"_ _1\"></span>e uzgodnieni<span class=\"_ _1\"></span>a ilo\u015bciowe w uj<span class=\"_ _1\"></span>\u0119ciu rocznym <span class=\"_ _1\"></span>oraz opcje il<span class=\"_ _1\"></span>o\u015bciowe. Pr<span class=\"_ _1\"></span>zed rozpocz\u0119<span class=\"_ _1\"></span>ciem danego roku <span class=\"_ _9\"></span>bazo<span class=\"_ _1\"></span>we <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>zgodnienia <span class=\"_ _0\"></span>ilo\u015bciowe <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _9\"></span>weryfikowane <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>dzielone <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>kwarta\u0142y, <span class=\"_ _0\"></span>okre\u015blane <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _9\"></span>r\u00f3wnie\u017c <span class=\"_ _0\"></span>warunki <span class=\"_ _9\"></span>uruchomieni<span class=\"_ _1\"></span>a <span class=\"_ _9\"></span>opcji <span class=\"_ _0\"></span>ilo<span class=\"_ _0\"></span>\u015bciowych. <span class=\"_ _9\"></span>Finalne <span class=\"_ _0\"></span>operatywne<span class=\"_ _1\"></span> uz<span class=\"ff5 ls0\">godnienia <span class=\"_ _0\"></span>ilo\u015bciowe <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>cenowe <span class=\"_ _9\"></span>dokonywane <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>negocjacjac<span class=\"_ _1\"></span>h <span class=\"_ _9\"></span>kwartal<span class=\"_ _1\"></span>nych, <span class=\"_ _9\"></span>st\u0105d <span class=\"_ _0\"></span>Grupa <span class=\"_ _9\"></span>uznaje, <span class=\"_ _0\"></span>\u017c<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>obowi\u0105z<span class=\"_ _1\"></span>ki <span class=\"_ _9\"></span>\u015bwiadczeni<span class=\"_ _1\"></span>a <span class=\"_ _9\"></span>wynikaj\u0105 <span class=\"_ _0\"></span>z<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _0\"></span></span>kontrakt\u00f3w, <span class=\"_ _9\"></span>kt\u00f3re <span class=\"_ _0\"></span>maj\u0105 </span>oczekiwany <span class=\"_ _5\"></span>okres trwania <span class=\"_ _5\"></span>do 1 <span class=\"_ _5\"></span>roku i <span class=\"_ _5\"></span>na tej <span class=\"_ _5\"></span>pods<span class=\"_ _0\"></span>tawie <span class=\"_ _5\"></span>korzysta <span class=\"_ _1\"></span>z w<span class=\"_ _1\"></span>y\u0142\u0105czenia <span class=\"_ _5\"></span>wskazanego <span class=\"_ _1\"></span>w M<span class=\"_ _1\"></span>SSF <span class=\"_ _5\"></span>15<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>n<span class=\"_ _0\"></span>ie <span class=\"_ _1\"></span>ujawniaj\u0105c ce<span class=\"_ _1\"></span>ny tra<span class=\"_ _1\"></span>nsakcyjnej <span class=\"_ _5\"></span>przypisanej d<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>obowi\u0105zk\u00f3w<span class=\"_ _1\"></span> \u015bwiadcze\u0144 niewyp<span class=\"_ _1\"></span>e\u0142nionych w rama<span class=\"_ _1\"></span>ch tych um\u00f3w. <span class=\"ff4\"> </span>Do g\u0142\u00f3wnych kontrakt\u00f3<span class=\"_ _1\"></span>w dotycz\u0105cych sprzeda<span class=\"_ _1\"></span>\u017cy w\u0119gla i koksu (kt\u00f3re <span class=\"_ _1\"></span>stanowi\u0105 w 2023 roku 90,3% \u0142\u0105c<span class=\"_ _1\"></span>znych przychod\u00f3w ze spr<span class=\"_ _1\"></span>zeda\u017cy<span class=\"_ _0\"></span><span class=\"ff4\"> </span>bez uwzgl\u0119dnienia k<span class=\"_ _1\"></span>orekty<span class=\"_ _1\"></span> z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _0\"></span>realizacji <span class=\"_ _0\"></span>transakcji <span class=\"_ _9\"></span>zabezpie<span class=\"_ _1\"></span>czaj\u0105cych <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>91,1% <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>2022) <span class=\"_ _9\"></span>Grupa <span class=\"_ _0\"></span>wykorzystuje <span class=\"_ _9\"></span>mi<span class=\"_ _1\"></span>\u0119dzynarodowe <span class=\"_ _0\"></span>regu\u0142y <span class=\"_ _9\"></span>handl<span class=\"_ _1\"></span>u <span class=\"_ _9\"></span>tzw.<span class=\"ff4\"> INCOTERMS <span class=\"_ _0\"></span>(FCA, <span class=\"_ _0\"></span>DAP, <span class=\"_ _9\"></span>FOB). </span>Moment przeniesie<span class=\"_ _1\"></span>nia kontroli nad <span class=\"_ _1\"></span>przyrzeczonymi dobrami i <span class=\"ff5\">us\u0142ug<span class=\"_ _1\"></span>ami na klienta w<span class=\"_ _1\"></span>skazany jest \u015bci<span class=\"_ _1\"></span>\u015ble w<span class=\"ff4\"> </span>ka\u017cdej regu<span class=\"ff4\">le dostawy, tj.<span class=\"_ _1\"></span>: </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">FCA <span class=\"_ _b\"> </span><span class=\"ff5\">\u2013</span> <span class=\"_ _b\"> </span><span class=\"ff5\">FREE <span class=\"_ _b\"> </span>CARRIER <span class=\"_ _b\"> </span>(dostarczony <span class=\"_ _9\"></span>do <span class=\"_ _8\"> </span>przew<span class=\"_ _1\"></span>o\u017anika): <span class=\"_ _b\"></span>sprzedawca <span class=\"_ _9\"></span>o<span class=\"_ _0\"></span>bowi\u0105zany <span class=\"_ _9\"></span>je<span class=\"_ _0\"></span>st <span class=\"_ _b\"></span>dostarczy\u0107 <span class=\"_ _b\"></span>towar <span class=\"_ _b\"></span>przewo\u017anik<span class=\"_ _1\"></span>owi <span class=\"_ _b\"> </span>lub <span class=\"_ _b\"> </span>innej <span class=\"_ _b\"> </span>osobie <span class=\"_ _b\"> </span>wyznacz<span class=\"_ _0\"></span><span class=\"ff4\">onej <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rzez </span></span></span></span>kupuj\u0105cego <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>swoim <span class=\"_ _9\"></span>ter<span class=\"_ _1\"></span>enie <span class=\"_ _9\"></span>b\u0105d\u017a <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>innym <span class=\"_ _0\"></span>wyznaczonym <span class=\"_ _0\"></span>mie<span class=\"_ _0\"></span>jscu. <span class=\"_ _0\"></span>Ryzyko <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzenoszone <span class=\"_ _0\"></span>jest <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>nabywc\u0119 <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>m<span class=\"_ _1\"></span>omencie <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>a\u0142adowania <span class=\"_ _0\"></span>towaru <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>podstawiony<span class=\"_ _1\"></span> przez niego \u015brodek tr<span class=\"_ _1\"></span>ansportowy.<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">DAP <span class=\"_ _0\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _0\"></span><span class=\"ff5\">DELIVERED AT <span class=\"_ _0\"></span>PLACE <span class=\"_ _0\"></span>(dostarczony do <span class=\"_ _0\"></span>miejsca): <span class=\"_ _0\"></span>sprzedawca obowi\u0105zany je<span class=\"_ _0\"></span>st <span class=\"_ _0\"></span>dostarczy\u0107 <span class=\"_ _0\"></span>towar i <span class=\"_ _0\"></span>pozostawi\u0107 <span class=\"_ _0\"></span>go d<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>dyspozycji kupuj\u0105<span class=\"_ _9\"></span>cego na <span class=\"_ _0\"></span>\u015brodku </span></span></span>transportu, w <span class=\"ff5\">oznac<span class=\"_ _1\"></span>zonym miejscu prz<span class=\"_ _1\"></span>eznaczenia. Ryz<span class=\"_ _1\"></span>yko przenoszon<span class=\"_ _1\"></span>e jest na nabywc\u0119 <span class=\"_ _1\"></span>w momencie dostar<span class=\"_ _1\"></span>czenia towaru d<span class=\"_ _1\"></span>o miejsca przeznac<span class=\"_ _1\"></span>zenia.<span class=\"ff4\"> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">FOB  <span class=\"ff5\">\u2013</span>  <span class=\"ff5\">FR<span class=\"_ _1\"></span>EE  ON <span class=\"_ _8\"> </span>BOARD  (dostarcz<span class=\"_ _1\"></span>ony  na  state<span class=\"_ _1\"></span>k):  sprzedawc<span class=\"_ _1\"></span>a  obowi\u0105zany <span class=\"_ _8\"> </span>jest  dostar<span class=\"_ _1\"></span>czy\u0107  towar <span class=\"_ _8\"> </span>na  pok\u0142ad  statk<span class=\"_ _1\"></span>u  wyznaczo<span class=\"_ _1\"></span>nego  przez  k<span class=\"_ _1\"></span>upuj<span class=\"_ _0\"></span>\u0105cego, </span></span></span>w <span class=\"ff5\">wymienionym <span class=\"_ _1\"></span>z nazwy porcie. <span class=\"_ _1\"></span>Ryzyko przenoszone j<span class=\"_ _1\"></span>est na nabywc\u0119 w <span class=\"_ _1\"></span>momencie umie<span class=\"_ _1\"></span>szczenia towaru <span class=\"_ _1\"></span>na pok\u0142adzie statk<span class=\"_ _1\"></span>u.<span class=\"ff4\"> </span></span>Opieraj\u0105c <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _b\"> </span>n<span class=\"_ _0\"></span>a <span class=\"_ _8\"> </span>waru<span class=\"_ _1\"></span>nkach <span class=\"_ _b\"> </span>d<span class=\"_ _0\"></span>ostawy <span class=\"_ _b\"> </span>obowi\u0105zuj\u0105cych <span class=\"_ _8\"> </span>dla <span class=\"_ _b\"> </span>wi\u0119kszo\u015bci <span class=\"_ _8\"> </span>kontrakt\u00f3w, <span class=\"_ _b\"> </span>Grupa <span class=\"_ _8\"> </span>stwierdzi\u0142a, <span class=\"_ _b\"> </span>\u017ce <span class=\"_ _8\"> </span>moment <span class=\"_ _b\"> </span>przeniesienia <span class=\"_ _8\"> </span>kontr<span class=\"_ _0\"></span>oli <span class=\"_ _8\"> </span>na <span class=\"_ _b\"> </span>klien<span class=\"_ _0\"></span>ta <span class=\"_ _b\"> </span>nast\u0119puje po<span class=\"ls0\"> <span class=\"ff5\">dostarcze<span class=\"_ _1\"></span>niu <span class=\"_ _0\"></span>d\u00f3br <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>klient<span class=\"_ _1\"></span>a <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>przekazaniu <span class=\"_ _0\"></span>ich <span class=\"_ _9\"></span>przewo\u017anikowi <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>jednoczes<span class=\"_ _1\"></span>nym <span class=\"_ _9\"></span>zako<span class=\"_ _1\"></span>\u0144czeniu <span class=\"_ _0\"></span>us\u0142ugi <span class=\"_ _9\"></span>transpo<span class=\"_ _0\"></span>rtu, <span class=\"_ _0\"></span>je\u015bli <span class=\"_ _9\"></span>wyst\u0105pi\u0142a. <span class=\"_ _0\"></span>W\u00f3wczas <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>regu\u0142y <span class=\"_ _0\"></span>nas<span class=\"_ _0\"></span>t\u0119puj<span class=\"_ _1\"></span>e </span></span>fizyczne <span class=\"_ _0\"></span>przekazanie <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>przeniesienie <span class=\"_ _9\"></span>tyt<span class=\"_ _1\"></span>u\u0142u <span class=\"_ _9\"></span>prawneg<span class=\"_ _1\"></span>o <span class=\"_ _9\"></span>do <span class=\"_ _0\"></span>danego <span class=\"_ _9\"></span>sk\u0142adnika <span class=\"_ _0\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>odbiorc<span class=\"_ _1\"></span>y <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>przekazanie <span class=\"_ _9\"></span>odbi<span class=\"_ _1\"></span>orcy <span class=\"_ _9\"></span>istotnych<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>yzyk <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>korzy\u015bci <span class=\"_ _9\"></span>zwi\u0105zanyc<span class=\"_ _5\"></span>h ze<span class=\"ls0\"> <span class=\"ff5\">sprzed<span class=\"_ _1\"></span>anym sk\u0142adnikiem ak<span class=\"_ _0\"></span>tyw\u00f3w. W <span class=\"_ _0\"></span>takich przypad<span class=\"ff4\">kach <span class=\"_ _0\"></span>wszystkie przyrzeczone w <span class=\"_ _0\"></span>umowie dobra <span class=\"_ _0\"></span>i </span>us\u0142ugi (tj. <span class=\"_ _0\"></span>dostawa d<span class=\"_ _0\"></span>obra w <span class=\"_ _0\"></span>postaci w\u0119gla <span class=\"_ _0\"></span>lub k<span class=\"_ _0\"></span>oksu wraz </span></span>z <span class=\"ff5\">dotycz\u0105c\u0105 <span class=\"_ _b\"></span>ich <span class=\"_ _b\"></span>us\u0142ug\u0105 <span class=\"_ _9\"></span>transportu) <span class=\"_ _b\"> </span>traktowane <span class=\"_ _b\"></span>s\u0105 <span class=\"_ _b\"></span>jako <span class=\"_ _b\"></span>jedno <span class=\"_ _b\"></span>zobowi\u0105zanie <span class=\"_ _9\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>wykonania <span class=\"_ _9\"></span>\u015bwiadczenia <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>przych\u00f3d <span class=\"_ _b\"> </span>ujmowany <span class=\"_ _b\"></span>jest <span class=\"_ _b\"></span>jedn<span class=\"_ _0\"></span></span>orazowo <span class=\"_ _b\"></span>w <span class=\"ff5\">okre\u015blonym </span>momencie.<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "4.2.<span class=\"ffb ls0\"> <span class=\"ff3\">KOSZT SPRZEDANYCH PROD<span class=\"_ _0\"></span>UKT\u00d3W, MATERIA\u0141\u00d3<span class=\"_ _0\"></span>W I TOWAR\u00d3W<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>KOSZT SPRZEDA<span class=\"_ _1\"></span>NYCH PROD<span class=\"_ _1\"></span>UKT\u00d3W, MATERI<span class=\"_ _1\"></span>A\u0141\u00d3W I TOW<span class=\"_ _1\"></span>AR\u00d3W<span class=\"ffa fs1 fc4\"> </span>Ca\u0142kowity koszt <span class=\"_ _1\"></span>sprzedanych produkt\u00f3<span class=\"_ _1\"></span>w, materia\u0142\u00f3w i tow<span class=\"_ _1\"></span>ar\u00f3w stanowi:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">koszt wyt<span class=\"_ _1\"></span>worzenia <span class=\"_ _1\"></span>sprzedanych <span class=\"_ _1\"></span>produkt\u00f3w <span class=\"_ _1\"></span>poniesiony <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>danym okre<span class=\"_ _1\"></span>sie spraw<span class=\"_ _1\"></span>ozdawczym, <span class=\"_ _1\"></span>skorygowa<span class=\"_ _1\"></span>ny o z<span class=\"_ _1\"></span>mian\u0119 <span class=\"_ _1\"></span>stanu pro<span class=\"_ _1\"></span>dukt\u00f3w <span class=\"_ _1\"></span>oraz <span class=\"ff4\">sko<span class=\"_ _0\"></span>rygowa<span class=\"_ _1\"></span>ny o <span class=\"ff5\">warto\u015b\u0107<span class=\"_ _1\"></span> </span></span></span></span>\u015bwiadcze\u0144 i rzec<span class=\"_ _1\"></span>zowych aktyw\u00f3w tr<span class=\"_ _1\"></span>wa\u0142ych wytworzonych n<span class=\"_ _1\"></span>a potrzeby w\u0142a<span class=\"ff4\">sne (w tym </span>wyr<span class=\"_ _1\"></span>obisk ruchowych i <span class=\"_ _1\"></span>zbrojenia \u015bcian),<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">koszty <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>przeda\u017cy <span class=\"_ _5\"></span>i koszty <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>dministra<span class=\"_ _1\"></span>cyjne <span class=\"_ _1\"></span>poniesione <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>okresie <span class=\"_ _5\"></span>sprawozdawczym, <span class=\"_ _1\"></span>kt\u00f3re <span class=\"_ _5\"></span>s\u0105<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span>ykazywane <span class=\"_ _5\"></span>odr\u0119bnie <span class=\"_ _1\"></span>w s<span class=\"_ _1\"></span>prawozdani<span class=\"_ _1\"></span>u z <span class=\"ff4\">wyniku <span class=\"_ _5\"></span>finansowego <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>innych </span></span></span>ca\u0142kowitych docho<span class=\"_ _1\"></span>d\u00f3w,<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">warto\u015b\u0107 sprzeda<span class=\"_ _1\"></span>nych towar\u00f3w i mat<span class=\"_ _1\"></span>eria\u0142\u00f3w.<span class=\"ff4\"> </span></span></span>Koszty <span class=\"_ _d\"> </span>wytworzenia, <span class=\"_ _d\"> </span>kt\u00f3re <span class=\"_ _d\"> </span>mo\u017cna <span class=\"_ _f\"> </span>bezpo\u015bredni<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>przyporz\u0105dkowa\u0107 <span class=\"_ _d\"> </span>osi\u0105gni\u0119tym <span class=\"_ _d\"> </span>przychodom <span class=\"_ _d\"> </span>przez <span class=\"_ _d\"> </span>Grup\u0119, <span class=\"_ _f\"> </span>wp\u0142yw<span class=\"_ _1\"></span>aj\u0105 <span class=\"_ _d\"> </span>na <span class=\"_ _f\"> </span>wynik <span class=\"_ _d\"> </span>finansowy <span class=\"_ _f\"> </span><span class=\"ff4\">za <span class=\"_ _f\"> </span>ten <span class=\"_ _d\"> </span>okres </span>sprawozdawczy, w <span class=\"_ _1\"></span>kt\u00f3rym przychod<span class=\"_ _1\"></span>y te wyst\u0105pi\u0142y.<span class=\"ff4\"> </span>Koszty <span class=\"_ _0\"></span>wytworzenia, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _9\"></span>mo\u017cna <span class=\"_ _0\"></span>jedynie <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>spos\u00f3b <span class=\"_ _0\"></span>po\u015bredni <span class=\"_ _9\"></span>przyporz\u0105dkowa\u0107 <span class=\"_ _0\"></span>przychodom <span class=\"_ _0\"></span>lub <span class=\"_ _9\"></span>inny<span class=\"_ _1\"></span>m <span class=\"_ _9\"></span>kor<span class=\"_ _1\"></span>zy\u015bciom <span class=\"_ _0\"></span>osi\u0105ganym <span class=\"_ _9\"></span>prze<span class=\"_ _1\"></span>z <span class=\"_ _9\"></span>Grup\u0119, w<span class=\"_ _0\"></span>p\u0142ywaj\u0105 <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>wyni<span class=\"_ _1\"></span>k finansowy <span class=\"_ _1\"></span>Grupy <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>cz\u0119\u015bci, <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>kt\u00f3rej <span class=\"_ _1\"></span>dotycz\u0105 <span class=\"_ _1\"></span>danego <span class=\"_ _5\"></span>o<span class=\"_ _0\"></span>kresu <span class=\"_ _1\"></span>sprawoz<span class=\"_ _1\"></span>dawczego, <span class=\"_ _1\"></span>zapewni<span class=\"_ _1\"></span>aj\u0105c <span class=\"_ _1\"></span>ich w<span class=\"_ _1\"></span>sp\u00f3\u0142mierno\u015b\u0107 <span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>przyc<span class=\"_ _1\"></span>hod\u00f3w <span class=\"_ _1\"></span>lub <span class=\"_ _1\"></span>inn<span class=\"_ _0\"></span>ych k<span class=\"_ _1\"></span>orzy\u015bci <span class=\"_ _1\"></span>ekonomiczn<span class=\"_ _1\"></span>ych.<span class=\"_ _1c\"> </span>KOSZT SPR<span class=\"ff3\">ZEDANYCH PRODUKT\u00d3W, MATERIA\u0141\u00d3W I TOWAR\u00d3W</span> 2023 2022 (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ffa\"> </span>Amortyzacja 1 729,2 1 512,9 Zu\u017cycie materia\u0142<span class=\"_ _1\"></span>\u00f3w i energii, w tym:<span class=\"ff1\"> </span>3 872,0 2 988,3 \u2012<span class=\"ffc\"> <span class=\"ff5\">zu\u017cycie materia\u0142<span class=\"_ _1\"></span>\u00f3w<span class=\"ff4\"> </span></span></span>2 758,6 2 075,2 \u2012<span class=\"ffc\"> <span class=\"ff5\">zu\u017cycie ener<span class=\"_ _1\"></span>gii<span class=\"ff4\"> </span></span></span>1 113,4 913,1 Us\u0142ugi obce<span class=\"ff1\"> </span>2 430,4 1 872,6 \u015awiadczenia na rz<span class=\"_ _1\"></span>ecz pracownik\u00f3w**<span class=\"_ _1\"></span><span class=\"ff1\"> </span>7 407,3 5 713,4 Podatki i op\u0142aty<span class=\"ff1\"> </span>349,5 231,3 Pozosta\u0142e koszt<span class=\"_ _1\"></span>y rodzajowe<span class=\"ff1\"> </span>56,9 65,7 Warto\u015b\u0107 sprzedany<span class=\"_ _1\"></span>ch materia\u0142\u00f3w i t<span class=\"_ _1\"></span>owar\u00f3w<span class=\"ff1\"> </span>84,3 127,0 RAZEM KOSZT<span class=\"_ _1\"></span>Y RODZAJOWE 15<span class=\"ls0\"> 929,6 </span>12<span class=\"ls0\"> 511,2 </span>Koszty <span class=\"ff7\">sprzeda\u017cy</span> (449,3) (357,2) Koszty administrac<span class=\"_ _1\"></span>yjne (1<span class=\"ls0\"> 060,2) </span>(826,6) Warto\u015b\u0107 \u015bwiadcze\u0144 i <span class=\"_ _1\"></span>rzeczowych akty<span class=\"_ _1\"></span>w\u00f3w trwa\u0142<span class=\"_ _1\"></span>ych wytworzonych <span class=\"_ _1\"></span>na potrzeby w\u0142a<span class=\"_ _1\"></span>sne<span class=\"ff1\"> </span>(w tym <span class=\"ff7\">wyrobisk ruc<span class=\"_ _1\"></span>howych i zbrojenia <span class=\"_ _1\"></span>\u015bcian)<span class=\"ff1\"> </span></span>(2<span class=\"ls0\"> 689,7) </span>(1<span class=\"ls0\"> 733,5) </span>Zmiana stanu pr<span class=\"_ _1\"></span>odukt\u00f3w<span class=\"ff1\"> </span>(239,7) (111,3) KOSZT SPRZEDA<span class=\"_ _1\"></span>NYCH PROD<span class=\"_ _1\"></span>UKT\u00d3W, MATERI<span class=\"_ _1\"></span>A\u0141\u00d3W I TOW<span class=\"_ _1\"></span>AR\u00d3W<span class=\"ff2\"> </span>11<span class=\"ls0\"> 490,7 </span>9 482,6 *<span class=\"ls6\">   </span><span class=\"ff5\">Dane przekszta\u0142c<span class=\"_ _0\"></span>one w zwi\u0105zku z zastos<span class=\"_ _0\"></span>owan\u0105 zmian\u0105 zasad (<span class=\"_ _0\"></span>polityki) rachunkowo\u015bci, k<span class=\"_ _0\"></span>t\u00f3ra zosta\u0142a szerzej <span class=\"_ _0\"></span>opisana w Nocie 2.6.<span class=\"_ _9\"></span></span> **<span class=\"ls0\">  <span class=\"ls14\">W </span><span class=\"ff5\">2<span class=\"_ _1\"></span>023 roku pozycja obejmuje koszt <span class=\"_ _1\"></span>motywacyj<span class=\"_ _0\"></span>nej nag<span class=\"_ _1\"></span>rody jednorazowej \u0142\u0105cznie z kosztami pracodawcy w wysoko\u015bci 262,2<span class=\"ff4\"> <span class=\"ls15\">mln</span> </span>PL<span class=\"_ _0\"></span>N (wyp\u0142aconej pracownikom JSW w<span class=\"ff4\"> lipcu i <span class=\"_ _1\"></span>sierpniu </span></span></span>2023 rok<span class=\"_ _0\"></span>u n<span class=\"_ _0\"></span>a po<span class=\"_ _0\"></span>dstawie z<span class=\"_ _0\"></span>awartego <span class=\"_ _0\"></span>w d<span class=\"_ _0\"></span>niu 1<span class=\"_ _0\"></span>1 li<span class=\"_ _0\"></span>pca 202<span class=\"_ _0\"></span>3 rok<span class=\"_ _0\"></span>u Porozumi<span class=\"_ _0\"></span>enia <span class=\"_ _0\"></span>pomi\u0119dzy <span class=\"_ _0\"></span>Zarz\u0105<span class=\"_ _0\"></span><span class=\"ff4\">dem <span class=\"_ _0\"></span>JSW <span class=\"_ _0\"></span>a </span>R<span class=\"_ _0\"></span>eprezentatywnymi <span class=\"_ _0\"></span>Organizacjami <span class=\"_ _0\"></span>Z<span class=\"_ _0\"></span>wi\u0105zkowymi <span class=\"_ _0\"></span>dzia\u0142aj\u0105cymi <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> JSW) <span class=\"_ _0\"></span>oraz </span>koszt dodatkowej premi<span class=\"_ _0\"></span>i jednorazowej \u0142\u0105czni<span class=\"_ _0\"></span>e z kosztami <span class=\"_ _0\"></span>pracodawcy w wysok<span class=\"_ _0\"></span>o\u015bci 354,3<span class=\"_ _0\"></span><span class=\"ff4\"> </span>ml<span class=\"_ _0\"></span>n PLN (wyp\u0142aconej pr<span class=\"_ _0\"></span>acownikom JSW w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>pa\u017adziernik<span class=\"_ _0\"></span>u 2023<span class=\"ff4\"> roku n<span class=\"_ _0\"></span>a podstawie zawarteg<span class=\"_ _0\"></span>o </span>w dniu 1<span class=\"ff5\">3 pa\u017adziernik<span class=\"_ _0\"></span>a 2023 roku Porozumieni<span class=\"_ _0\"></span>a pomi\u0119dzy Zarz<span class=\"_ _0\"></span>\u0105dem JSW a Reprezent<span class=\"_ _0\"></span>atywnymi Organizacjami Z<span class=\"_ _0\"></span>wi\u0105zkowymi dzia\u0142aj\u0105cym<span class=\"_ _0\"></span>i w<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>JSW). Natomiast <span class=\"_ _9\"></span>w <span class=\"_ _b\"> </span>2022 <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _9\"></span>pozycja <span class=\"_ _b\"> </span>obejmuje <span class=\"_ _b\"></span>koszt <span class=\"_ _9\"></span>nagrody <span class=\"_ _b\"> </span>jednorazowej <span class=\"_ _b\"> </span>\u0142\u0105cznie <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>osztami <span class=\"_ _b\"> </span>pracodawcy <span class=\"_ _b\"> </span>w <span class=\"_ _9\"></span>wysoko\u015bci <span class=\"_ _b\"> </span>472,2 <span class=\"_ _9\"></span>mln<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>PLN, <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>t<span class=\"_ _9\"></span>\u00f3ra <span class=\"_ _9\"></span>zosta\u0142<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>wyp\u0142acona <span class=\"_ _b\"> </span>w <span class=\"_ _9\"></span>lipcu <span class=\"_ _b\"> </span>2022 <span class=\"_ _9\"></span>rok<span class=\"_ _0\"></span>u pracownikom JSW na podstawie Porozumieni<span class=\"_ _0\"></span>a zawartego w dniu 5 <span class=\"_ _1\"></span>lipca 2022 roku pomi\u0119dzy Zarz\u0105dem<span class=\"_ _0\"></span> JSW a Reprezentatywnymi Organi<span class=\"_ _9\"></span>zacjami Zwi\u0105zkowymi dzia\u0142aj\u0105cymi w<span class=\"ff4\"> JSW.</span><div class=\"c w8 h4 gs2cd\"><div class=\"t m0 x8 h3 y37d ff7 fs1 fc0 sc0 ls0 ws0\">W <span class=\"_ _9\"></span>2022 <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>pomi\u0119dzy <span class=\"_ _0\"></span>JSW <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>Sp\u00f3\u0142k\u0105 <span class=\"_ _0\"></span>Restrukturyzacji <span class=\"_ _9\"></span>Kopal\u0144 <span class=\"_ _9\"></span>S.A. <span class=\"_ _0\"></span>(\u201eSRK\u201d) <span class=\"_ _9\"></span>dokonano <span class=\"_ _0\"></span>transakcji <span class=\"_ _9\"></span>nieodp\u0142atnego <span class=\"_ _0\"></span>zbycia <span class=\"_ _9\"></span>zorganizowane<span class=\"_ _0\"></span>j <span class=\"_ _9\"></span>cz\u0119\u015bci </div><div class=\"t m0 x8 h3 y37e ff7 fs1 fc0 sc0 ls0 ws0\">przedsi\u0119biorstwa JSW w <span class=\"_ _0\"></span>postaci zak\u0142adu g\u00f3rniczego OG<span class=\"_ _0\"></span> \u201eJastrz\u0119bie <span class=\"_ _0\"></span>III\u201d KWK Jastr<span class=\"_ _0\"></span>z\u0119bie<span class=\"_ _0\"></span><span class=\"ff1\">-</span>Bzie <span class=\"_ _0\"></span>(\u201eZORG\u201d). W wyniku <span class=\"_ _0\"></span>powy\u017cszej transakcji, <span class=\"_ _0\"></span>Grupa </div><div class=\"t m0 x8 h3 y37f ff7 fs1 fc0 sc0 ls0 ws0\">w <span class=\"_ _5\"></span>sk<span class=\"_ _0\"></span>onsolidowanym <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>prawozdaniu <span class=\"_ _1\"></span>z <span class=\"_ _1\"></span>wyniku <span class=\"_ _5\"></span>finansowego i <span class=\"_ _5\"></span>innych ca\u0142kowitych <span class=\"_ _5\"></span>dochod\u00f3w za <span class=\"_ _5\"></span>rok 2022 <span class=\"_ _5\"></span>uj\u0119\u0142a<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>przychody <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wysoko\u015b<span class=\"_ _0\"></span><span class=\"ff1\">ci <span class=\"_ _1\"></span>65,8 mln PLN, </span></div><div class=\"t m0 x8 h3 y380 ff7 fs1 fc0 sc0 ls0 ws0\">koszty <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>wysoko\u015bci <span class=\"_ _9\"></span>3,0 <span class=\"_ _9\"></span>mln <span class=\"_ _9\"></span>PLN <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>odroczony <span class=\"_ _b\"></span>podatek <span class=\"_ _9\"></span>dochodowy <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>kwocie <span class=\"_ _b\"></span>24,0 <span class=\"_ _9\"></span>mln <span class=\"_ _9\"></span>PLN, <span class=\"_ _9\"></span>co <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>efekcie <span class=\"_ _9\"></span>da\u0142o <span class=\"_ _9\"></span>wynik <span class=\"_ _9\"></span>netto <span class=\"_ _b\"></span>z <span class=\"_ _9\"></span>przeka<span class=\"_ _0\"></span><span class=\"ff1\">zania </span></div><div class=\"t m0 x8 h54 y381 ff7 fs1 fc0 sc0 ls0 ws0\">zak\u0142adu g\u00f3rniczego do SRK w<span class=\"ff1\"> </span>wysoko\u015bci 38,8<span class=\"ff1\"> mln PLN.<span class=\"_ _1c\"> </span></span><span class=\"ff1\"><span class=\"ff2\"> </span></span></div><div class=\"t m0 x8 h45 y26 ff2 fs7 fc2 sc0 ls8 ws0\">4.4.<span class=\"ffb ls0\"> <span class=\"ff3\">POZOSTA\u0141E KOSZTY<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span></div></div><div class=\"c w67 h46 gs2ce\"><div class=\"t m0 x28 h17 y287 ff2 fs4 fc2 sc0 ls0 ws0\">Nota </div></div><div class=\"c w68 h46 gs2cf\"><div class=\"t m0 x2c h17 y287 ff2 fs4 fc0 sc0 ls0 ws0\">2023 </div></div><div class=\"c w69 h46 gs2d0\"><div class=\"t m0 x2c h17 y287 ff2 fs4 fc0 sc0 ls0 ws0\">2022 </div></div><div class=\"c w66 h66 gs2d1\"><div class=\"t m0 x4 h16 y16c ff7 fs4 fc0 sc0 ls0 ws0\">Utworzenie odpi<span class=\"_ _1\"></span>su aktualizuj\u0105ce<span class=\"_ _1\"></span>go rzeczowe akt<span class=\"_ _1\"></span>ywa trwa\u0142e, wart<span class=\"_ _1\"></span>o\u015bci niematerialne, <span class=\"_ _1\"></span>warto\u015b\u0107 </div><div class=\"t m0 x4 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">firmy i prawo do <span class=\"ff7\">u\u017c<span class=\"_ _1\"></span>ytkowania sk\u0142adnik<span class=\"_ _1\"></span>a aktyw\u00f3w<span class=\"ff1\"> </span></span></div></div><div class=\"c w67 h66 gs2d2\"><div class=\"t m0 x38 h16 y26a ff1 fs4 fc2 sc0 ls0 ws0\">7.4 </div></div><div class=\"c w68 h66 gs2d3\"><div class=\"t m0 x1e h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">241,9 </div></div><div class=\"c w69 h66 gs2d4\"><div class=\"t m0 x1e h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">364,8 </div></div><div class=\"c w66 h78 gs2d5\"><div class=\"t m0 x4 h16 ydc ff1 fs4 fc0 sc0 ls0 ws0\">Odsetki </div></div><div class=\"c w68 h78 gs2d6\"><div class=\"t m0 x1f h16 ydc ff1 fs4 fc0 sc0 ls0 ws0\">56,6 </div></div><div class=\"c w69 h78 gs2d7\"><div class=\"t m0 x1f h16 ydc ff1 fs4 fc0 sc0 ls0 ws0\">41,1 </div></div><div class=\"c w66 h81 gs2d8\"><div class=\"t m0 x65 h7e y388 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff5\">w <span class=\"_ _10\"> </span>tym <span class=\"_ _10\"> </span>odsetki <span class=\"_ _10\"> </span>hipotetyczne <span class=\"_ _10\"> </span>od <span class=\"_ _10\"> </span>zobowi\u0105za\u0144 <span class=\"_ _10\"> </span>naliczone <span class=\"_ _10\"> </span>zgodnie <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>art. <span class=\"_ _14\"> </span>5 <span class=\"_ _10\"> </span>ustawy </span></span></div><div class=\"t m0 x6b h10 y69 ff4 fs4 fc0 sc0 ls0 ws0\">o <span class=\"ff5\">przeciwdzia\u0142aniu <span class=\"_ _1\"></span>nadmiernym op\u00f3<span class=\"_ _1\"></span>\u017anieniom w tran<span class=\"_ _1\"></span>sakcjach handlowy<span class=\"_ _1\"></span>ch z p\u00f3\u017an. zmia<span class=\"_ _1\"></span>nami<span class=\"ff4\"> </span></span></div></div><div class=\"c w68 h81 gs2d9\"><div class=\"t m0 x1f h10 y173 ff4 fs4 fc0 sc0 ls0 ws0\">48,4 </div></div><div class=\"c w69 h81 gs2da\"><div class=\"t m0 x1f h10 y173 ff4 fs4 fc0 sc0 ls0 ws0\">37,4 </div></div><div class=\"c w66 h70 gs2db\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Utworzenie odpi<span class=\"_ _1\"></span>su aktualizuj\u0105ce<span class=\"_ _1\"></span>go nale\u017cno\u015bci i po<span class=\"_ _1\"></span>zosta\u0142e aktywa f<span class=\"_ _1\"></span>inansowe<span class=\"ff1\"> </span></div></div><div class=\"c w68 h70 gs2dc\"><div class=\"t m0 x1f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">21,3 </div></div><div class=\"c w69 h70 gs2dd\"><div class=\"t m0 x1f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">13,3 </div></div><div class=\"c w66 h70 gs2de\"><div class=\"t m0 x4 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Darowizny </div></div><div class=\"c w68 h70 gs2df\"><div class=\"t m0 x1f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">12,3 </div></div><div class=\"c w69 h70 gs2e0\"><div class=\"t m0 x21 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">9,0 </div></div><div class=\"c w66 h6f gs2e1\"><div class=\"t m0 x4 h16 y253 ff7 fs4 fc0 sc0 ls0 ws0\">Utworzenie rezerw<span class=\"_ _1\"></span>y na spory s\u0105dowe<span class=\"ff1\"> </span></div></div><div class=\"c w68 h6f gs2e2\"><div class=\"t m0 x21 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">5,4 </div></div><div class=\"c w69 h6f gs2e3\"><div class=\"t m0 x1f h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">25,5 </div></div><div class=\"c w66 h70 gs2e4\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Utworzenie rezerw<span class=\"_ _1\"></span>y na koszty lik<span class=\"_ _1\"></span>widacji ZK D\u0119bie\u0144sko<span class=\"ff1\"> </span></div></div><div class=\"c w68 h70 gs2e5\"><div class=\"t m0 x21 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">2,2 </div></div><div class=\"c w69 h70 gs2e6\"><div class=\"t m0 x21 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">1,7 </div></div><div class=\"c w66 h70 gs2e7\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Op\u0142aty egzekucyjn<span class=\"_ _1\"></span>e i kary<span class=\"ff1\"> </span></div></div><div class=\"c w68 h70 gs2e8\"><div class=\"t m0 x21 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">3,2 </div></div><div class=\"c w69 h70 gs2e9\"><div class=\"t m0 x21 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">4,1 </div></div><div class=\"c w66 h70 gs2ea\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Koszty poniesio<span class=\"_ _1\"></span>ne w zwi\u0105zku z pan<span class=\"_ _1\"></span>demi\u0105 COVID<span class=\"ff1\">-<span class=\"ls10\">19</span> </span></div></div><div class=\"c w68 h70 gs2eb\"><div class=\"t m0 x75 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w5b h70 gs2ec\"><div class=\"t m0 x21 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">8,4 </div></div><div class=\"c w66 h70 gs2ed\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Koszty zwi\u0105zane z <span class=\"_ _1\"></span>nieodp\u0142atnym prze<span class=\"_ _1\"></span>kazaniem zak\u0142adu <span class=\"_ _1\"></span>g\u00f3rniczego OG \u201e<span class=\"_ _1\"></span>Jastrz\u0119bie II<span class=\"_ _1\"></span>I\u201d do SRK<span class=\"ff1\"> </span></div></div><div class=\"c w68 h70 gs2ee\"><div class=\"t m0 x75 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w69 h70 gs2ef\"><div class=\"t m0 x21 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">3,0 </div></div><div class=\"c w66 h70 gs2f0\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Pozosta\u0142e<span class=\"ff1\"> </span></div></div><div class=\"c w68 h70 gs2f1\"><div class=\"t m0 x1f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">37,8 </div></div><div class=\"c w69 h70 gs2f2\"><div class=\"t m0 x1f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">14,6 </div></div><div class=\"c w66 h36 gs2f3\"><div class=\"t m0 x4 h17 y68 ff3 fs4 fcb sc0 ls0 ws0\">RAZEM POZOS<span class=\"_ _1\"></span>TA\u0141E KOSZTY<span class=\"ff2\"> </span></div></div><div class=\"c w68 h36 gs2f4\"><div class=\"t m0 x1e h17 y68 ff2 fs4 fcb sc0 ls0 ws0\">380,7 </div></div><div class=\"c w69 h36 gs2f5\"><div class=\"t m0 x1e h17 y68 ff2 fs4 fcb sc0 ls0 ws0\">485,5<span class=\"_ _1c\"> </span> </div></div>4.5.<span class=\"ffb ls0\"> <span class=\"ff3\">POZOSTA\u0141E ZYSKI \u2013<span class=\"ff2\"> N<span class=\"_ _0\"></span>ETTO </span></span></span>2023 2022 (Strata) z tytu\u0142u zb<span class=\"_ _1\"></span>ycia rzeczowych <span class=\"_ _1\"></span>aktyw\u00f3w trwa\u0142ych<span class=\"ff1\"> </span>(10,6) (10,2) R\u00f3\u017cnice kursowe d<span class=\"_ _1\"></span>otycz\u0105ce dzia\u0142al<span class=\"_ _1\"></span>no\u015bci operacyjnej<span class=\"ff1\"> </span>(53,2) 51,9 Zysk/(strata) na <span class=\"_ _1\"></span>pochodnych instrume<span class=\"_ _1\"></span>ntach finansowy<span class=\"_ _1\"></span>ch 73,7 (114,8) Zysk z tytu\u0142u wyce<span class=\"_ _1\"></span>ny do warto\u015bci god<span class=\"_ _1\"></span>ziwej portfela akt<span class=\"_ _1\"></span>yw\u00f3w FIZ, w t<span class=\"_ _1\"></span>ym:<span class=\"ff1\"> </span>672,4 185,9  - <span class=\"ff5\">przychody odset<span class=\"_ _1\"></span>kowe portfela akt<span class=\"_ _1\"></span>yw\u00f3w FIZ wylicz<span class=\"_ _1\"></span>one wed\u0142ug efekty<span class=\"_ _1\"></span>wnej stopy procent<span class=\"_ _1\"></span>owej <span class=\"ff4\"> </span></span>377,5 130,6<span class=\"_ _1c\"> </span>- <span class=\"ff5\">zysk z wyceny d<span class=\"_ _1\"></span>o warto\u015bci godziwej<span class=\"ff4\"> </span></span>294,3 55,3  - <span class=\"ff5\">r\u00f3\u017cnice kursowe</span> 0,6 - Pozosta\u0142e<span class=\"ff1\"> </span>(0,5) 0,4 RAZEM POZOS<span class=\"_ _1\"></span>TA\u0141E ZYSKI \u2013<span class=\"ff2\"> NET<span class=\"_ _1\"></span>TO  </span>681,8 113,2<span class=\"_ _1c\"> </span>4.6.<span class=\"ffb ls0\"> <span class=\"ff2\">PRZYCHODY I KOSZTY FIN<span class=\"_ _0\"></span>ANSOWE<span class=\"_ _0\"></span> </span></span>2023 2022 Przychody odsetko<span class=\"_ _1\"></span>we od \u015brodk\u00f3w <span class=\"_ _1\"></span>pieni\u0119\u017cnych i ich ek<span class=\"_ _1\"></span>wiwalent\u00f3w<span class=\"ff1\"> </span>271,8 183,9 R\u00f3\u017cnice kursowe o<span class=\"_ _1\"></span>d \u015brodk\u00f3w pieni<span class=\"_ _1\"></span>\u0119\u017cnych i ich ekwi<span class=\"_ _1\"></span>walent\u00f3w ora<span class=\"_ _1\"></span>z transakcji Fx Forwar<span class=\"_ _1\"></span>d i swap towaro<span class=\"_ _1\"></span>wy<span class=\"_ _0\"></span><span class=\"ff1\"> </span>0,7 8,9 Inne 1,6 1,5 RAZEM PRZYC<span class=\"_ _1\"></span>HODY FINANSO<span class=\"_ _1\"></span>WE<span class=\"fs1\"> </span>274,1 194,3<span class=\"fs1\"> </span>Koszty odsetek: (176,5) (107,9) \u2012<span class=\"ffc\"> <span class=\"ff5\">odsetki i prowizj<span class=\"_ _1\"></span>e od kredyt\u00f3w i <span class=\"_ _1\"></span>po\u017cyczek<span class=\"ff4\"> </span></span></span>(52,6) (64,3) \u2012<span class=\"ffc\"> <span class=\"ff5\">rozliczenie d<span class=\"_ _1\"></span>yskonta z tytu\u0142u <span class=\"_ _1\"></span>d\u0142ugoterminowych r<span class=\"_ _1\"></span>ezerw<span class=\"ff4\"> </span></span></span>(120,1) (38,7) \u2012<span class=\"ffc\"> <span class=\"ff5\">pozosta\u0142e od<span class=\"_ _1\"></span>setki<span class=\"ff4\"> </span></span></span>(3,8) (4,9) Odsetki od leasi<span class=\"_ _1\"></span>ngu (34,3) (31,4) R\u00f3\u017cnice kursowe o<span class=\"_ _1\"></span>d transakcji Fx F<span class=\"_ _1\"></span>orward i swap towaro<span class=\"_ _1\"></span>wy<span class=\"ff1\"> </span>(12,5) - Inne (2,9) (2,1) RAZEM KOSZT<span class=\"_ _1\"></span>Y FINANSOWE<span class=\"_ _1\"></span><span class=\"fs1\"> </span>(226,2) (141,4)<span class=\"fs1\"> </span>PRZYCHODY/(KO<span class=\"_ _1\"></span>SZTY) FINAN<span class=\"_ _1\"></span>SOWE NET<span class=\"_ _1\"></span>TO 47,9 52,9<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-480": {
   "value": "4.2.<span class=\"ffb ls0\"> <span class=\"ff3\">KOSZT SPRZEDANYCH PROD<span class=\"_ _0\"></span>UKT\u00d3W, MATERIA\u0141\u00d3<span class=\"_ _0\"></span>W I TOWAR\u00d3W<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>KOSZT SPRZEDA<span class=\"_ _1\"></span>NYCH PROD<span class=\"_ _1\"></span>UKT\u00d3W, MATERI<span class=\"_ _1\"></span>A\u0141\u00d3W I TOW<span class=\"_ _1\"></span>AR\u00d3W<span class=\"ffa fs1 fc4\"> </span>Ca\u0142kowity koszt <span class=\"_ _1\"></span>sprzedanych produkt\u00f3<span class=\"_ _1\"></span>w, materia\u0142\u00f3w i tow<span class=\"_ _1\"></span>ar\u00f3w stanowi:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">koszt wyt<span class=\"_ _1\"></span>worzenia <span class=\"_ _1\"></span>sprzedanych <span class=\"_ _1\"></span>produkt\u00f3w <span class=\"_ _1\"></span>poniesiony <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>danym okre<span class=\"_ _1\"></span>sie spraw<span class=\"_ _1\"></span>ozdawczym, <span class=\"_ _1\"></span>skorygowa<span class=\"_ _1\"></span>ny o z<span class=\"_ _1\"></span>mian\u0119 <span class=\"_ _1\"></span>stanu pro<span class=\"_ _1\"></span>dukt\u00f3w <span class=\"_ _1\"></span>oraz <span class=\"ff4\">sko<span class=\"_ _0\"></span>rygowa<span class=\"_ _1\"></span>ny o <span class=\"ff5\">warto\u015b\u0107<span class=\"_ _1\"></span> </span></span></span></span>\u015bwiadcze\u0144 i rzec<span class=\"_ _1\"></span>zowych aktyw\u00f3w tr<span class=\"_ _1\"></span>wa\u0142ych wytworzonych n<span class=\"_ _1\"></span>a potrzeby w\u0142a<span class=\"ff4\">sne (w tym </span>wyr<span class=\"_ _1\"></span>obisk ruchowych i <span class=\"_ _1\"></span>zbrojenia \u015bcian),<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">koszty <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>przeda\u017cy <span class=\"_ _5\"></span>i koszty <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>dministra<span class=\"_ _1\"></span>cyjne <span class=\"_ _1\"></span>poniesione <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>okresie <span class=\"_ _5\"></span>sprawozdawczym, <span class=\"_ _1\"></span>kt\u00f3re <span class=\"_ _5\"></span>s\u0105<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span>ykazywane <span class=\"_ _5\"></span>odr\u0119bnie <span class=\"_ _1\"></span>w s<span class=\"_ _1\"></span>prawozdani<span class=\"_ _1\"></span>u z <span class=\"ff4\">wyniku <span class=\"_ _5\"></span>finansowego <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>innych </span></span></span>ca\u0142kowitych docho<span class=\"_ _1\"></span>d\u00f3w,<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">warto\u015b\u0107 sprzeda<span class=\"_ _1\"></span>nych towar\u00f3w i mat<span class=\"_ _1\"></span>eria\u0142\u00f3w.<span class=\"ff4\"> </span></span></span>Koszty <span class=\"_ _d\"> </span>wytworzenia, <span class=\"_ _d\"> </span>kt\u00f3re <span class=\"_ _d\"> </span>mo\u017cna <span class=\"_ _f\"> </span>bezpo\u015bredni<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>przyporz\u0105dkowa\u0107 <span class=\"_ _d\"> </span>osi\u0105gni\u0119tym <span class=\"_ _d\"> </span>przychodom <span class=\"_ _d\"> </span>przez <span class=\"_ _d\"> </span>Grup\u0119, <span class=\"_ _f\"> </span>wp\u0142yw<span class=\"_ _1\"></span>aj\u0105 <span class=\"_ _d\"> </span>na <span class=\"_ _f\"> </span>wynik <span class=\"_ _d\"> </span>finansowy <span class=\"_ _f\"> </span><span class=\"ff4\">za <span class=\"_ _f\"> </span>ten <span class=\"_ _d\"> </span>okres </span>sprawozdawczy, w <span class=\"_ _1\"></span>kt\u00f3rym przychod<span class=\"_ _1\"></span>y te wyst\u0105pi\u0142y.<span class=\"ff4\"> </span>Koszty <span class=\"_ _0\"></span>wytworzenia, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _9\"></span>mo\u017cna <span class=\"_ _0\"></span>jedynie <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>spos\u00f3b <span class=\"_ _0\"></span>po\u015bredni <span class=\"_ _9\"></span>przyporz\u0105dkowa\u0107 <span class=\"_ _0\"></span>przychodom <span class=\"_ _0\"></span>lub <span class=\"_ _9\"></span>inny<span class=\"_ _1\"></span>m <span class=\"_ _9\"></span>kor<span class=\"_ _1\"></span>zy\u015bciom <span class=\"_ _0\"></span>osi\u0105ganym <span class=\"_ _9\"></span>prze<span class=\"_ _1\"></span>z <span class=\"_ _9\"></span>Grup\u0119, w<span class=\"_ _0\"></span>p\u0142ywaj\u0105 <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>wyni<span class=\"_ _1\"></span>k finansowy <span class=\"_ _1\"></span>Grupy <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>cz\u0119\u015bci, <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>kt\u00f3rej <span class=\"_ _1\"></span>dotycz\u0105 <span class=\"_ _1\"></span>danego <span class=\"_ _5\"></span>o<span class=\"_ _0\"></span>kresu <span class=\"_ _1\"></span>sprawoz<span class=\"_ _1\"></span>dawczego, <span class=\"_ _1\"></span>zapewni<span class=\"_ _1\"></span>aj\u0105c <span class=\"_ _1\"></span>ich w<span class=\"_ _1\"></span>sp\u00f3\u0142mierno\u015b\u0107 <span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>przyc<span class=\"_ _1\"></span>hod\u00f3w <span class=\"_ _1\"></span>lub <span class=\"_ _1\"></span>inn<span class=\"_ _0\"></span>ych k<span class=\"_ _1\"></span>orzy\u015bci <span class=\"_ _1\"></span>ekonomiczn<span class=\"_ _1\"></span>ych.<span class=\"_ _1c\"> </span>KOSZT SPR<span class=\"ff3\">ZEDANYCH PRODUKT\u00d3W, MATERIA\u0141\u00d3W I TOWAR\u00d3W</span> 2023 2022 (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ffa\"> </span>Amortyzacja 1 729,2 1 512,9 Zu\u017cycie materia\u0142<span class=\"_ _1\"></span>\u00f3w i energii, w tym:<span class=\"ff1\"> </span>3 872,0 2 988,3 \u2012<span class=\"ffc\"> <span class=\"ff5\">zu\u017cycie materia\u0142<span class=\"_ _1\"></span>\u00f3w<span class=\"ff4\"> </span></span></span>2 758,6 2 075,2 \u2012<span class=\"ffc\"> <span class=\"ff5\">zu\u017cycie ener<span class=\"_ _1\"></span>gii<span class=\"ff4\"> </span></span></span>1 113,4 913,1 Us\u0142ugi obce<span class=\"ff1\"> </span>2 430,4 1 872,6 \u015awiadczenia na rz<span class=\"_ _1\"></span>ecz pracownik\u00f3w**<span class=\"_ _1\"></span><span class=\"ff1\"> </span>7 407,3 5 713,4 Podatki i op\u0142aty<span class=\"ff1\"> </span>349,5 231,3 Pozosta\u0142e koszt<span class=\"_ _1\"></span>y rodzajowe<span class=\"ff1\"> </span>56,9 65,7 Warto\u015b\u0107 sprzedany<span class=\"_ _1\"></span>ch materia\u0142\u00f3w i t<span class=\"_ _1\"></span>owar\u00f3w<span class=\"ff1\"> </span>84,3 127,0 RAZEM KOSZT<span class=\"_ _1\"></span>Y RODZAJOWE 15<span class=\"ls0\"> 929,6 </span>12<span class=\"ls0\"> 511,2 </span>Koszty <span class=\"ff7\">sprzeda\u017cy</span> (449,3) (357,2) Koszty administrac<span class=\"_ _1\"></span>yjne (1<span class=\"ls0\"> 060,2) </span>(826,6) Warto\u015b\u0107 \u015bwiadcze\u0144 i <span class=\"_ _1\"></span>rzeczowych akty<span class=\"_ _1\"></span>w\u00f3w trwa\u0142<span class=\"_ _1\"></span>ych wytworzonych <span class=\"_ _1\"></span>na potrzeby w\u0142a<span class=\"_ _1\"></span>sne<span class=\"ff1\"> </span>(w tym <span class=\"ff7\">wyrobisk ruc<span class=\"_ _1\"></span>howych i zbrojenia <span class=\"_ _1\"></span>\u015bcian)<span class=\"ff1\"> </span></span>(2<span class=\"ls0\"> 689,7) </span>(1<span class=\"ls0\"> 733,5) </span>Zmiana stanu pr<span class=\"_ _1\"></span>odukt\u00f3w<span class=\"ff1\"> </span>(239,7) (111,3) KOSZT SPRZEDA<span class=\"_ _1\"></span>NYCH PROD<span class=\"_ _1\"></span>UKT\u00d3W, MATERI<span class=\"_ _1\"></span>A\u0141\u00d3W I TOW<span class=\"_ _1\"></span>AR\u00d3W<span class=\"ff2\"> </span>11<span class=\"ls0\"> 490,7 </span>9 482,6 *<span class=\"ls6\">   </span><span class=\"ff5\">Dane przekszta\u0142c<span class=\"_ _0\"></span>one w zwi\u0105zku z zastos<span class=\"_ _0\"></span>owan\u0105 zmian\u0105 zasad (<span class=\"_ _0\"></span>polityki) rachunkowo\u015bci, k<span class=\"_ _0\"></span>t\u00f3ra zosta\u0142a szerzej <span class=\"_ _0\"></span>opisana w Nocie 2.6.<span class=\"_ _9\"></span></span> **<span class=\"ls0\">  <span class=\"ls14\">W </span><span class=\"ff5\">2<span class=\"_ _1\"></span>023 roku pozycja obejmuje koszt <span class=\"_ _1\"></span>motywacyj<span class=\"_ _0\"></span>nej nag<span class=\"_ _1\"></span>rody jednorazowej \u0142\u0105cznie z kosztami pracodawcy w wysoko\u015bci 262,2<span class=\"ff4\"> <span class=\"ls15\">mln</span> </span>PL<span class=\"_ _0\"></span>N (wyp\u0142aconej pracownikom JSW w<span class=\"ff4\"> lipcu i <span class=\"_ _1\"></span>sierpniu </span></span></span>2023 rok<span class=\"_ _0\"></span>u n<span class=\"_ _0\"></span>a po<span class=\"_ _0\"></span>dstawie z<span class=\"_ _0\"></span>awartego <span class=\"_ _0\"></span>w d<span class=\"_ _0\"></span>niu 1<span class=\"_ _0\"></span>1 li<span class=\"_ _0\"></span>pca 202<span class=\"_ _0\"></span>3 rok<span class=\"_ _0\"></span>u Porozumi<span class=\"_ _0\"></span>enia <span class=\"_ _0\"></span>pomi\u0119dzy <span class=\"_ _0\"></span>Zarz\u0105<span class=\"_ _0\"></span><span class=\"ff4\">dem <span class=\"_ _0\"></span>JSW <span class=\"_ _0\"></span>a </span>R<span class=\"_ _0\"></span>eprezentatywnymi <span class=\"_ _0\"></span>Organizacjami <span class=\"_ _0\"></span>Z<span class=\"_ _0\"></span>wi\u0105zkowymi <span class=\"_ _0\"></span>dzia\u0142aj\u0105cymi <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> JSW) <span class=\"_ _0\"></span>oraz </span>koszt dodatkowej premi<span class=\"_ _0\"></span>i jednorazowej \u0142\u0105czni<span class=\"_ _0\"></span>e z kosztami <span class=\"_ _0\"></span>pracodawcy w wysok<span class=\"_ _0\"></span>o\u015bci 354,3<span class=\"_ _0\"></span><span class=\"ff4\"> </span>ml<span class=\"_ _0\"></span>n PLN (wyp\u0142aconej pr<span class=\"_ _0\"></span>acownikom JSW w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>pa\u017adziernik<span class=\"_ _0\"></span>u 2023<span class=\"ff4\"> roku n<span class=\"_ _0\"></span>a podstawie zawarteg<span class=\"_ _0\"></span>o </span>w dniu 1<span class=\"ff5\">3 pa\u017adziernik<span class=\"_ _0\"></span>a 2023 roku Porozumieni<span class=\"_ _0\"></span>a pomi\u0119dzy Zarz<span class=\"_ _0\"></span>\u0105dem JSW a Reprezent<span class=\"_ _0\"></span>atywnymi Organizacjami Z<span class=\"_ _0\"></span>wi\u0105zkowymi dzia\u0142aj\u0105cym<span class=\"_ _0\"></span>i w<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>JSW). Natomiast <span class=\"_ _9\"></span>w <span class=\"_ _b\"> </span>2022 <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _9\"></span>pozycja <span class=\"_ _b\"> </span>obejmuje <span class=\"_ _b\"></span>koszt <span class=\"_ _9\"></span>nagrody <span class=\"_ _b\"> </span>jednorazowej <span class=\"_ _b\"> </span>\u0142\u0105cznie <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>osztami <span class=\"_ _b\"> </span>pracodawcy <span class=\"_ _b\"> </span>w <span class=\"_ _9\"></span>wysoko\u015bci <span class=\"_ _b\"> </span>472,2 <span class=\"_ _9\"></span>mln<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>PLN, <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>t<span class=\"_ _9\"></span>\u00f3ra <span class=\"_ _9\"></span>zosta\u0142<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>wyp\u0142acona <span class=\"_ _b\"> </span>w <span class=\"_ _9\"></span>lipcu <span class=\"_ _b\"> </span>2022 <span class=\"_ _9\"></span>rok<span class=\"_ _0\"></span>u pracownikom JSW na podstawie Porozumieni<span class=\"_ _0\"></span>a zawartego w dniu 5 <span class=\"_ _1\"></span>lipca 2022 roku pomi\u0119dzy Zarz\u0105dem<span class=\"_ _0\"></span> JSW a Reprezentatywnymi Organi<span class=\"_ _9\"></span>zacjami Zwi\u0105zkowymi dzia\u0142aj\u0105cymi w<span class=\"ff4\"> JSW.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-509": {
   "value": "ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>KOSZT SPRZEDA<span class=\"_ _1\"></span>NYCH PROD<span class=\"_ _1\"></span>UKT\u00d3W, MATERI<span class=\"_ _1\"></span>A\u0141\u00d3W I TOW<span class=\"_ _1\"></span>AR\u00d3W<span class=\"ffa fs1 fc4\"> </span>Ca\u0142kowity koszt <span class=\"_ _1\"></span>sprzedanych produkt\u00f3<span class=\"_ _1\"></span>w, materia\u0142\u00f3w i tow<span class=\"_ _1\"></span>ar\u00f3w stanowi:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">koszt wyt<span class=\"_ _1\"></span>worzenia <span class=\"_ _1\"></span>sprzedanych <span class=\"_ _1\"></span>produkt\u00f3w <span class=\"_ _1\"></span>poniesiony <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>danym okre<span class=\"_ _1\"></span>sie spraw<span class=\"_ _1\"></span>ozdawczym, <span class=\"_ _1\"></span>skorygowa<span class=\"_ _1\"></span>ny o z<span class=\"_ _1\"></span>mian\u0119 <span class=\"_ _1\"></span>stanu pro<span class=\"_ _1\"></span>dukt\u00f3w <span class=\"_ _1\"></span>oraz <span class=\"ff4\">sko<span class=\"_ _0\"></span>rygowa<span class=\"_ _1\"></span>ny o <span class=\"ff5\">warto\u015b\u0107<span class=\"_ _1\"></span> </span></span></span></span>\u015bwiadcze\u0144 i rzec<span class=\"_ _1\"></span>zowych aktyw\u00f3w tr<span class=\"_ _1\"></span>wa\u0142ych wytworzonych n<span class=\"_ _1\"></span>a potrzeby w\u0142a<span class=\"ff4\">sne (w tym </span>wyr<span class=\"_ _1\"></span>obisk ruchowych i <span class=\"_ _1\"></span>zbrojenia \u015bcian),<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">koszty <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>przeda\u017cy <span class=\"_ _5\"></span>i koszty <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>dministra<span class=\"_ _1\"></span>cyjne <span class=\"_ _1\"></span>poniesione <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>okresie <span class=\"_ _5\"></span>sprawozdawczym, <span class=\"_ _1\"></span>kt\u00f3re <span class=\"_ _5\"></span>s\u0105<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span>ykazywane <span class=\"_ _5\"></span>odr\u0119bnie <span class=\"_ _1\"></span>w s<span class=\"_ _1\"></span>prawozdani<span class=\"_ _1\"></span>u z <span class=\"ff4\">wyniku <span class=\"_ _5\"></span>finansowego <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>innych </span></span></span>ca\u0142kowitych docho<span class=\"_ _1\"></span>d\u00f3w,<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">warto\u015b\u0107 sprzeda<span class=\"_ _1\"></span>nych towar\u00f3w i mat<span class=\"_ _1\"></span>eria\u0142\u00f3w.<span class=\"ff4\"> </span></span></span>Koszty <span class=\"_ _d\"> </span>wytworzenia, <span class=\"_ _d\"> </span>kt\u00f3re <span class=\"_ _d\"> </span>mo\u017cna <span class=\"_ _f\"> </span>bezpo\u015bredni<span class=\"_ _1\"></span>o <span class=\"_ _d\"> </span>przyporz\u0105dkowa\u0107 <span class=\"_ _d\"> </span>osi\u0105gni\u0119tym <span class=\"_ _d\"> </span>przychodom <span class=\"_ _d\"> </span>przez <span class=\"_ _d\"> </span>Grup\u0119, <span class=\"_ _f\"> </span>wp\u0142yw<span class=\"_ _1\"></span>aj\u0105 <span class=\"_ _d\"> </span>na <span class=\"_ _f\"> </span>wynik <span class=\"_ _d\"> </span>finansowy <span class=\"_ _f\"> </span><span class=\"ff4\">za <span class=\"_ _f\"> </span>ten <span class=\"_ _d\"> </span>okres </span>sprawozdawczy, w <span class=\"_ _1\"></span>kt\u00f3rym przychod<span class=\"_ _1\"></span>y te wyst\u0105pi\u0142y.<span class=\"ff4\"> </span>Koszty <span class=\"_ _0\"></span>wytworzenia, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _9\"></span>mo\u017cna <span class=\"_ _0\"></span>jedynie <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>spos\u00f3b <span class=\"_ _0\"></span>po\u015bredni <span class=\"_ _9\"></span>przyporz\u0105dkowa\u0107 <span class=\"_ _0\"></span>przychodom <span class=\"_ _0\"></span>lub <span class=\"_ _9\"></span>inny<span class=\"_ _1\"></span>m <span class=\"_ _9\"></span>kor<span class=\"_ _1\"></span>zy\u015bciom <span class=\"_ _0\"></span>osi\u0105ganym <span class=\"_ _9\"></span>prze<span class=\"_ _1\"></span>z <span class=\"_ _9\"></span>Grup\u0119, w<span class=\"_ _0\"></span>p\u0142ywaj\u0105 <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>wyni<span class=\"_ _1\"></span>k finansowy <span class=\"_ _1\"></span>Grupy <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>cz\u0119\u015bci, <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>kt\u00f3rej <span class=\"_ _1\"></span>dotycz\u0105 <span class=\"_ _1\"></span>danego <span class=\"_ _5\"></span>o<span class=\"_ _0\"></span>kresu <span class=\"_ _1\"></span>sprawoz<span class=\"_ _1\"></span>dawczego, <span class=\"_ _1\"></span>zapewni<span class=\"_ _1\"></span>aj\u0105c <span class=\"_ _1\"></span>ich w<span class=\"_ _1\"></span>sp\u00f3\u0142mierno\u015b\u0107 <span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>przyc<span class=\"_ _1\"></span>hod\u00f3w <span class=\"_ _1\"></span>lub <span class=\"_ _1\"></span>inn<span class=\"_ _0\"></span>ych k<span class=\"_ _1\"></span>orzy\u015bci <span class=\"_ _1\"></span>ekonomiczn<span class=\"_ _1\"></span>ych.<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-521": {
   "value": "KOSZT SPR<span class=\"ff3\">ZEDANYCH PRODUKT\u00d3W, MATERIA\u0141\u00d3W I TOWAR\u00d3W</span> 2023 2022 (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ffa\"> </span>Amortyzacja 1 729,2 1 512,9 Zu\u017cycie materia\u0142<span class=\"_ _1\"></span>\u00f3w i energii, w tym:<span class=\"ff1\"> </span>3 872,0 2 988,3 \u2012<span class=\"ffc\"> <span class=\"ff5\">zu\u017cycie materia\u0142<span class=\"_ _1\"></span>\u00f3w<span class=\"ff4\"> </span></span></span>2 758,6 2 075,2 \u2012<span class=\"ffc\"> <span class=\"ff5\">zu\u017cycie ener<span class=\"_ _1\"></span>gii<span class=\"ff4\"> </span></span></span>1 113,4 913,1 Us\u0142ugi obce<span class=\"ff1\"> </span>2 430,4 1 872,6 \u015awiadczenia na rz<span class=\"_ _1\"></span>ecz pracownik\u00f3w**<span class=\"_ _1\"></span><span class=\"ff1\"> </span>7 407,3 5 713,4 Podatki i op\u0142aty<span class=\"ff1\"> </span>349,5 231,3 Pozosta\u0142e koszt<span class=\"_ _1\"></span>y rodzajowe<span class=\"ff1\"> </span>56,9 65,7 Warto\u015b\u0107 sprzedany<span class=\"_ _1\"></span>ch materia\u0142\u00f3w i t<span class=\"_ _1\"></span>owar\u00f3w<span class=\"ff1\"> </span>84,3 127,0 RAZEM KOSZT<span class=\"_ _1\"></span>Y RODZAJOWE 15<span class=\"ls0\"> 929,6 </span>12<span class=\"ls0\"> 511,2 </span>Koszty <span class=\"ff7\">sprzeda\u017cy</span> (449,3) (357,2) Koszty administrac<span class=\"_ _1\"></span>yjne (1<span class=\"ls0\"> 060,2) </span>(826,6) Warto\u015b\u0107 \u015bwiadcze\u0144 i <span class=\"_ _1\"></span>rzeczowych akty<span class=\"_ _1\"></span>w\u00f3w trwa\u0142<span class=\"_ _1\"></span>ych wytworzonych <span class=\"_ _1\"></span>na potrzeby w\u0142a<span class=\"_ _1\"></span>sne<span class=\"ff1\"> </span>(w tym <span class=\"ff7\">wyrobisk ruc<span class=\"_ _1\"></span>howych i zbrojenia <span class=\"_ _1\"></span>\u015bcian)<span class=\"ff1\"> </span></span>(2<span class=\"ls0\"> 689,7) </span>(1<span class=\"ls0\"> 733,5) </span>Zmiana stanu pr<span class=\"_ _1\"></span>odukt\u00f3w<span class=\"ff1\"> </span>(239,7) (111,3) KOSZT SPRZEDA<span class=\"_ _1\"></span>NYCH PROD<span class=\"_ _1\"></span>UKT\u00d3W, MATERI<span class=\"_ _1\"></span>A\u0141\u00d3W I TOW<span class=\"_ _1\"></span>AR\u00d3W<span class=\"ff2\"> </span>11<span class=\"ls0\"> 490,7 </span>9 482,6 *<span class=\"ls6\">   </span><span class=\"ff5\">Dane przekszta\u0142c<span class=\"_ _0\"></span>one w zwi\u0105zku z zastos<span class=\"_ _0\"></span>owan\u0105 zmian\u0105 zasad (<span class=\"_ _0\"></span>polityki) rachunkowo\u015bci, k<span class=\"_ _0\"></span>t\u00f3ra zosta\u0142a szerzej <span class=\"_ _0\"></span>opisana w Nocie 2.6.<span class=\"_ _9\"></span></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-511": {
   "value": "KOSZT SPR<span class=\"ff3\">ZEDANYCH PRODUKT\u00d3W, MATERIA\u0141\u00d3W I TOWAR\u00d3W</span> 2023 2022 (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ffa\"> </span>Amortyzacja 1 729,2 1 512,9 Zu\u017cycie materia\u0142<span class=\"_ _1\"></span>\u00f3w i energii, w tym:<span class=\"ff1\"> </span>3 872,0 2 988,3 \u2012<span class=\"ffc\"> <span class=\"ff5\">zu\u017cycie materia\u0142<span class=\"_ _1\"></span>\u00f3w<span class=\"ff4\"> </span></span></span>2 758,6 2 075,2 \u2012<span class=\"ffc\"> <span class=\"ff5\">zu\u017cycie ener<span class=\"_ _1\"></span>gii<span class=\"ff4\"> </span></span></span>1 113,4 913,1 Us\u0142ugi obce<span class=\"ff1\"> </span>2 430,4 1 872,6 \u015awiadczenia na rz<span class=\"_ _1\"></span>ecz pracownik\u00f3w**<span class=\"_ _1\"></span><span class=\"ff1\"> </span>7 407,3 5 713,4 Podatki i op\u0142aty<span class=\"ff1\"> </span>349,5 231,3 Pozosta\u0142e koszt<span class=\"_ _1\"></span>y rodzajowe<span class=\"ff1\"> </span>56,9 65,7 Warto\u015b\u0107 sprzedany<span class=\"_ _1\"></span>ch materia\u0142\u00f3w i t<span class=\"_ _1\"></span>owar\u00f3w<span class=\"ff1\"> </span>84,3 127,0 RAZEM KOSZT<span class=\"_ _1\"></span>Y RODZAJOWE 15<span class=\"ls0\"> 929,6 </span>12<span class=\"ls0\"> 511,2 </span>Koszty <span class=\"ff7\">sprzeda\u017cy</span> (449,3) (357,2) Koszty administrac<span class=\"_ _1\"></span>yjne (1<span class=\"ls0\"> 060,2) </span>(826,6) Warto\u015b\u0107 \u015bwiadcze\u0144 i <span class=\"_ _1\"></span>rzeczowych akty<span class=\"_ _1\"></span>w\u00f3w trwa\u0142<span class=\"_ _1\"></span>ych wytworzonych <span class=\"_ _1\"></span>na potrzeby w\u0142a<span class=\"_ _1\"></span>sne<span class=\"ff1\"> </span>(w tym <span class=\"ff7\">wyrobisk ruc<span class=\"_ _1\"></span>howych i zbrojenia <span class=\"_ _1\"></span>\u015bcian)<span class=\"ff1\"> </span></span>(2<span class=\"ls0\"> 689,7) </span>(1<span class=\"ls0\"> 733,5) </span>Zmiana stanu pr<span class=\"_ _1\"></span>odukt\u00f3w<span class=\"ff1\"> </span>(239,7) (111,3) KOSZT SPRZEDA<span class=\"_ _1\"></span>NYCH PROD<span class=\"_ _1\"></span>UKT\u00d3W, MATERI<span class=\"_ _1\"></span>A\u0141\u00d3W I TOW<span class=\"_ _1\"></span>AR\u00d3W<span class=\"ff2\"> </span>11<span class=\"ls0\"> 490,7 </span>9 482,6 *<span class=\"ls6\">   </span><span class=\"ff5\">Dane przekszta\u0142c<span class=\"_ _0\"></span>one w zwi\u0105zku z zastos<span class=\"_ _0\"></span>owan\u0105 zmian\u0105 zasad (<span class=\"_ _0\"></span>polityki) rachunkowo\u015bci, k<span class=\"_ _0\"></span>t\u00f3ra zosta\u0142a szerzej <span class=\"_ _0\"></span>opisana w Nocie 2.6.<span class=\"_ _9\"></span></span> AMORTYZACJA RZECZOWYCH AKTYW\u00d3W TRWA\u0141<span class=\"ff2\">YCH </span>2023 2022 (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ffa\"> </span>Koszt sprzedanych pr<span class=\"_ _1\"></span>odukt\u00f3w, mat<span class=\"_ _1\"></span>eria\u0142\u00f3w i towar\u00f3w<span class=\"ff1\"> </span>1 505,8 1 317,7 Koszty sprzeda\u017cy<span class=\"ff1\"> </span>1,5 1,3 Koszty administrac<span class=\"_ _1\"></span>yjne 12,1 10,5 Warto\u015b\u0107 \u015bwiadcze\u0144 i <span class=\"_ _1\"></span>rzeczowych akty<span class=\"_ _1\"></span>w\u00f3w trwa\u0142<span class=\"_ _1\"></span>ych wytworzonych <span class=\"_ _1\"></span>na potrzeby w\u0142a<span class=\"_ _1\"></span>sne (w <span class=\"ff1\">tym wyrobisk </span>ruchowych i zbroje<span class=\"_ _1\"></span>nia \u015bcian)<span class=\"ff1\"> </span>0,4 0,2 Pozosta\u0142e koszt<span class=\"_ _1\"></span>y<span class=\"ff1\"> </span>0,7 0,4 RAZEM AMORT<span class=\"_ _1\"></span>YZACJA RZECZ<span class=\"_ _1\"></span>OWYCH AKT<span class=\"_ _1\"></span>YW\u00d3W TRWA\u0141YCH<span class=\"ff2\"> </span>1 520,5 1 330,1 w tym:<span class=\"ff2 fc1\"> </span>rozliczenie wyrobis<span class=\"_ _1\"></span>k ruchowych 559,8 512,1 rozliczenie zbroj<span class=\"_ _1\"></span>enia \u015bcian<span class=\"ff1\"> </span>393,9 301,9 *<span class=\"ls6\">     </span><span class=\"ff5\">Dane prz<span class=\"_ _0\"></span>ekszta\u0142cone w zwi\u0105zku z<span class=\"_ _0\"></span> zastosowan\u0105 zmian\u0105 zas<span class=\"_ _0\"></span>ad (polityki) rachunkowo\u015bci<span class=\"_ _0\"></span>, kt\u00f3ra zosta\u0142a szerz<span class=\"_ _0\"></span>ej opisana w Nocie 2.6.<span class=\"_ _9\"></span></span> AMORTYZACJA WARTO\u015aCI NIEMATERIALNYCH<span class=\"ff2\"> </span>2023 2022 Koszt <span class=\"ff7\">sprzedanych pr<span class=\"_ _1\"></span>odukt\u00f3w, mat<span class=\"_ _1\"></span>eria\u0142\u00f3w i towar\u00f3w<span class=\"ff1\"> </span></span>9,6 8,5 Koszty administrac<span class=\"_ _1\"></span>yjne 1,5 1,5 RAZEM AMORT<span class=\"_ _1\"></span>YZACJA WARTO\u015a<span class=\"_ _1\"></span>CI NIEMAT<span class=\"_ _1\"></span>ERIALNYCH<span class=\"ff2\"> </span>11,1 10,0<span class=\"_ _1c\"> </span>KOSZTY Z TYTU\u0141U LEASINGU<span class=\"ff2\"> </span>2023 2022 Amortyzacja pra<span class=\"_ _1\"></span>wa do u\u017cytkowania s<span class=\"_ _1\"></span>k\u0142adnika aktyw\u00f3w, <span class=\"_ _1\"></span>uj\u0119ta jako:<span class=\"ff1\"> </span>196,9 172,1 \u2012<span class=\"ffc\"> <span class=\"ff4\">koszt sprzed<span class=\"_ _1\"></span>anych <span class=\"ff5\">produkt\u00f3w, mat<span class=\"_ _1\"></span>eria\u0142\u00f3w i t<span class=\"_ _1\"></span>owar\u00f3w<span class=\"ff4\"> </span></span></span></span>180,4 163,0 \u2012<span class=\"ffc\"> <span class=\"ff5\">koszty sprze<span class=\"_ _1\"></span>da\u017cy<span class=\"ff4\"> </span></span></span>0,1 0,3 \u2012<span class=\"ffc\"> <span class=\"ff4\">koszty administr<span class=\"_ _1\"></span>acyjne </span></span>2,4 1,9 \u2012<span class=\"ffc\"> <span class=\"ff5\">warto\u015b\u0107  \u015bwia<span class=\"_ _1\"></span>dcze\u0144  i <span class=\"_ _8\"> </span>rzeczowych <span class=\"_ _8\"> </span>aktyw\u00f3w  trwa\u0142ych  w<span class=\"_ _1\"></span>ytworzonyc<span class=\"_ _1\"></span>h  na  potr<span class=\"_ _1\"></span>zeby  w\u0142asne  (w<span class=\"_ _1\"></span>  tym<span class=\"_ _1\"></span> </span></span>wyrobisk ruchow<span class=\"_ _1\"></span>ych i zbrojenia \u015b<span class=\"_ _1\"></span>cian)<span class=\"ff4\"> </span>14,0 6,9 Koszty z <span class=\"ff7\">tytu\u0142u ods<span class=\"_ _1\"></span>etek (uj\u0119te w koszt<span class=\"_ _1\"></span>ach finansowy<span class=\"_ _1\"></span>ch)<span class=\"ff1\"> </span></span>34,3 31,4 Koszt zwi\u0105zany <span class=\"_ _1\"></span>z leasingiem kr\u00f3tk<span class=\"_ _1\"></span>oterminowym uj\u0119t<span class=\"_ _1\"></span>y jako:<span class=\"ff1\"> </span>20,4 15,0 \u2012<span class=\"ffc\"> <span class=\"ff5\">koszt sprzed<span class=\"_ _1\"></span>anych produkt\u00f3w, mat<span class=\"_ _1\"></span>eria\u0142\u00f3w i <span class=\"_ _1\"></span>towar\u00f3w<span class=\"ff4\"> </span></span></span>19,5 14,2 \u2012<span class=\"ffc\"> <span class=\"ff5\">koszty sprze<span class=\"_ _1\"></span>da\u017cy<span class=\"ff4\"> </span></span></span>0,6 0,6 \u2012<span class=\"ffc\"> <span class=\"ff4\">koszty administr<span class=\"_ _1\"></span>acyjne </span></span>0,1 0,1<div class=\"c we0 h15 gs871\"><div class=\"t m0 x38 h7e y70 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff5\">pozosta\u0142e ko<span class=\"_ _1\"></span>szty<span class=\"ff4\"> </span></span></span></div></div><div class=\"c we1 h15 gs872\"><div class=\"t m0 x1e h10 y28b ff4 fs4 fc0 sc0 ls0 ws0\">0,2 </div></div><div class=\"c w97 h15 gs873\"><div class=\"t m0 x76 h10 y28b ff4 fs4 fc0 sc0 ls0 ws0\">0,1 </div></div><div class=\"c we0 h15 gs874\"><div class=\"t m0 x0 h16 y28b ff7 fs4 fc0 sc0 ls0 ws0\">Koszt leasingu dla <span class=\"_ _1\"></span>um\u00f3w niskocen<span class=\"_ _1\"></span>nych (uj\u0119ty jako ko<span class=\"_ _1\"></span>szt sprzedanych <span class=\"_ _1\"></span>produkt\u00f3w, materia\u0142<span class=\"_ _1\"></span>\u00f3w i towar\u00f3w)<span class=\"ff1\"> </span></div></div><div class=\"c we1 h15 gs875\"><div class=\"t m0 x1e h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">0,7 </div></div><div class=\"c w97 h15 gs876\"><div class=\"t m0 x76 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">0,5 </div></div><div class=\"c we0 h65 gs877\"><div class=\"t m0 x0 h17 y21e ff3 fs4 fcb sc0 ls0 ws0\">RAZEM KOSZT<span class=\"_ _1\"></span>Y Z TYTU\u0141U <span class=\"_ _1\"></span>LEASINGU<span class=\"ff2\"> </span></div></div><div class=\"c we1 h65 gs878\"><div class=\"t m0 x76 h17 y21e ff2 fs4 fcb sc0 ls0 ws0\">252,3 </div></div><div class=\"c w97 h65 gs879\"><div class=\"t m0 x29 h17 y21e ff2 fs4 fcb sc0 ls0 ws0\">219,0<span class=\"_ _1c\"> </span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-496": {
   "value": "KOSZT SPR<span class=\"ff3\">ZEDANYCH PRODUKT\u00d3W, MATERIA\u0141\u00d3W I TOWAR\u00d3W</span> 2023 2022 (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ffa\"> </span>Amortyzacja 1 729,2 1 512,9 Zu\u017cycie materia\u0142<span class=\"_ _1\"></span>\u00f3w i energii, w tym:<span class=\"ff1\"> </span>3 872,0 2 988,3 \u2012<span class=\"ffc\"> <span class=\"ff5\">zu\u017cycie materia\u0142<span class=\"_ _1\"></span>\u00f3w<span class=\"ff4\"> </span></span></span>2 758,6 2 075,2 \u2012<span class=\"ffc\"> <span class=\"ff5\">zu\u017cycie ener<span class=\"_ _1\"></span>gii<span class=\"ff4\"> </span></span></span>1 113,4 913,1 Us\u0142ugi obce<span class=\"ff1\"> </span>2 430,4 1 872,6 \u015awiadczenia na rz<span class=\"_ _1\"></span>ecz pracownik\u00f3w**<span class=\"_ _1\"></span><span class=\"ff1\"> </span>7 407,3 5 713,4 Podatki i op\u0142aty<span class=\"ff1\"> </span>349,5 231,3 Pozosta\u0142e koszt<span class=\"_ _1\"></span>y rodzajowe<span class=\"ff1\"> </span>56,9 65,7 Warto\u015b\u0107 sprzedany<span class=\"_ _1\"></span>ch materia\u0142\u00f3w i t<span class=\"_ _1\"></span>owar\u00f3w<span class=\"ff1\"> </span>84,3 127,0 RAZEM KOSZT<span class=\"_ _1\"></span>Y RODZAJOWE 15<span class=\"ls0\"> 929,6 </span>12<span class=\"ls0\"> 511,2 </span>Koszty <span class=\"ff7\">sprzeda\u017cy</span> (449,3) (357,2) Koszty administrac<span class=\"_ _1\"></span>yjne (1<span class=\"ls0\"> 060,2) </span>(826,6) Warto\u015b\u0107 \u015bwiadcze\u0144 i <span class=\"_ _1\"></span>rzeczowych akty<span class=\"_ _1\"></span>w\u00f3w trwa\u0142<span class=\"_ _1\"></span>ych wytworzonych <span class=\"_ _1\"></span>na potrzeby w\u0142a<span class=\"_ _1\"></span>sne<span class=\"ff1\"> </span>(w tym <span class=\"ff7\">wyrobisk ruc<span class=\"_ _1\"></span>howych i zbrojenia <span class=\"_ _1\"></span>\u015bcian)<span class=\"ff1\"> </span></span>(2<span class=\"ls0\"> 689,7) </span>(1<span class=\"ls0\"> 733,5) </span>Zmiana stanu pr<span class=\"_ _1\"></span>odukt\u00f3w<span class=\"ff1\"> </span>(239,7) (111,3) KOSZT SPRZEDA<span class=\"_ _1\"></span>NYCH PROD<span class=\"_ _1\"></span>UKT\u00d3W, MATERI<span class=\"_ _1\"></span>A\u0141\u00d3W I TOW<span class=\"_ _1\"></span>AR\u00d3W<span class=\"ff2\"> </span>11<span class=\"ls0\"> 490,7 </span>9 482,6 *<span class=\"ls6\">   </span><span class=\"ff5\">Dane przekszta\u0142c<span class=\"_ _0\"></span>one w zwi\u0105zku z zastos<span class=\"_ _0\"></span>owan\u0105 zmian\u0105 zasad (<span class=\"_ _0\"></span>polityki) rachunkowo\u015bci, k<span class=\"_ _0\"></span>t\u00f3ra zosta\u0142a szerzej <span class=\"_ _0\"></span>opisana w Nocie 2.6.<span class=\"_ _9\"></span></span> **<span class=\"ls0\">  <span class=\"ls14\">W </span><span class=\"ff5\">2<span class=\"_ _1\"></span>023 roku pozycja obejmuje koszt <span class=\"_ _1\"></span>motywacyj<span class=\"_ _0\"></span>nej nag<span class=\"_ _1\"></span>rody jednorazowej \u0142\u0105cznie z kosztami pracodawcy w wysoko\u015bci 262,2<span class=\"ff4\"> <span class=\"ls15\">mln</span> </span>PL<span class=\"_ _0\"></span>N (wyp\u0142aconej pracownikom JSW w<span class=\"ff4\"> lipcu i <span class=\"_ _1\"></span>sierpniu </span></span></span>2023 rok<span class=\"_ _0\"></span>u n<span class=\"_ _0\"></span>a po<span class=\"_ _0\"></span>dstawie z<span class=\"_ _0\"></span>awartego <span class=\"_ _0\"></span>w d<span class=\"_ _0\"></span>niu 1<span class=\"_ _0\"></span>1 li<span class=\"_ _0\"></span>pca 202<span class=\"_ _0\"></span>3 rok<span class=\"_ _0\"></span>u Porozumi<span class=\"_ _0\"></span>enia <span class=\"_ _0\"></span>pomi\u0119dzy <span class=\"_ _0\"></span>Zarz\u0105<span class=\"_ _0\"></span><span class=\"ff4\">dem <span class=\"_ _0\"></span>JSW <span class=\"_ _0\"></span>a </span>R<span class=\"_ _0\"></span>eprezentatywnymi <span class=\"_ _0\"></span>Organizacjami <span class=\"_ _0\"></span>Z<span class=\"_ _0\"></span>wi\u0105zkowymi <span class=\"_ _0\"></span>dzia\u0142aj\u0105cymi <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> JSW) <span class=\"_ _0\"></span>oraz </span>koszt dodatkowej premi<span class=\"_ _0\"></span>i jednorazowej \u0142\u0105czni<span class=\"_ _0\"></span>e z kosztami <span class=\"_ _0\"></span>pracodawcy w wysok<span class=\"_ _0\"></span>o\u015bci 354,3<span class=\"_ _0\"></span><span class=\"ff4\"> </span>ml<span class=\"_ _0\"></span>n PLN (wyp\u0142aconej pr<span class=\"_ _0\"></span>acownikom JSW w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>pa\u017adziernik<span class=\"_ _0\"></span>u 2023<span class=\"ff4\"> roku n<span class=\"_ _0\"></span>a podstawie zawarteg<span class=\"_ _0\"></span>o </span>w dniu 1<span class=\"ff5\">3 pa\u017adziernik<span class=\"_ _0\"></span>a 2023 roku Porozumieni<span class=\"_ _0\"></span>a pomi\u0119dzy Zarz<span class=\"_ _0\"></span>\u0105dem JSW a Reprezent<span class=\"_ _0\"></span>atywnymi Organizacjami Z<span class=\"_ _0\"></span>wi\u0105zkowymi dzia\u0142aj\u0105cym<span class=\"_ _0\"></span>i w<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>JSW). Natomiast <span class=\"_ _9\"></span>w <span class=\"_ _b\"> </span>2022 <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _9\"></span>pozycja <span class=\"_ _b\"> </span>obejmuje <span class=\"_ _b\"></span>koszt <span class=\"_ _9\"></span>nagrody <span class=\"_ _b\"> </span>jednorazowej <span class=\"_ _b\"> </span>\u0142\u0105cznie <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>osztami <span class=\"_ _b\"> </span>pracodawcy <span class=\"_ _b\"> </span>w <span class=\"_ _9\"></span>wysoko\u015bci <span class=\"_ _b\"> </span>472,2 <span class=\"_ _9\"></span>mln<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>PLN, <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>t<span class=\"_ _9\"></span>\u00f3ra <span class=\"_ _9\"></span>zosta\u0142<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>wyp\u0142acona <span class=\"_ _b\"> </span>w <span class=\"_ _9\"></span>lipcu <span class=\"_ _b\"> </span>2022 <span class=\"_ _9\"></span>rok<span class=\"_ _0\"></span>u pracownikom JSW na podstawie Porozumieni<span class=\"_ _0\"></span>a zawartego w dniu 5 <span class=\"_ _1\"></span>lipca 2022 roku pomi\u0119dzy Zarz\u0105dem<span class=\"_ _0\"></span> JSW a Reprezentatywnymi Organi<span class=\"_ _9\"></span>zacjami Zwi\u0105zkowymi dzia\u0142aj\u0105cymi w<span class=\"ff4\"> JSW.</span><div class=\"c w8 h4 gsb25\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h45 y19f ff2 fs7 fc2 sc0 ls8 ws0\">7.11.<span class=\"ffb ls0\"> <span class=\"ff3\">ZOBOWI\u0104ZANIA Z TYTU\u0141U <span class=\"_ _0\"></span>\u015aWIADCZE\u0143 PRACOWNICZ<span class=\"_ _0\"></span>YCH<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span></div></div><div class=\"c wbc h68 gsb26\"><div class=\"t m0 x2 h17 y34c ff3 fs4 fce sc0 ls0 ws0\">ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span></div></div><div class=\"c w8 h4 gsb25\"><div class=\"t m0 x8 h73 y8da ff9 fs4 fc0 sc0 ls0 ws0\">ZOBOWI\u0104ZANIA Z <span class=\"_ _1\"></span>TYTU\u0141U \u015aWI<span class=\"_ _1\"></span>ADCZE\u0143 PR<span class=\"_ _1\"></span>ACOWNICZY<span class=\"_ _1\"></span>CH<span class=\"ffa\"> </span></div><div class=\"t m0 x8 h73 y8db ff5 fs4 fc0 sc0 ls0 ws0\">Zgodnie z przepisami <span class=\"_ _1\"></span>prawa pracy, Gr<span class=\"_ _1\"></span>upa realizuje <span class=\"_ _1\"></span>wyp\u0142aty <span class=\"ff9\">\u015bwiadcze\u0144 pracow<span class=\"_ _1\"></span>niczych<span class=\"ff4\"> z <span class=\"ff5\">nast\u0119puj\u0105<span class=\"_ _1\"></span>cych g\u0142\u00f3wnych t<span class=\"_ _1\"></span>ytu\u0142\u00f3w:<span class=\"ff4\"> </span></span></span></span></div><div class=\"t m0 x8 h16 y8dc ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">\u015bwiadczenia <span class=\"_ _1\"></span>po okresie zatrudni<span class=\"_ _1\"></span>enia: odprawy e<span class=\"_ _1\"></span>merytalne i rento<span class=\"_ _1\"></span>we, renty wyr\u00f3w<span class=\"_ _1\"></span>nawcze, odpis na <span class=\"_ _1\"></span>ZF\u015aS dla emeryt<span class=\"_ _1\"></span>\u00f3w i rencist\u00f3w,<span class=\"ff4\"> </span>odprawy po\u015bmie<span class=\"ff4\">rtne, </span></span></span></div><div class=\"t m0 x8 h16 y270 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">inne d\u0142ugotermi<span class=\"_ _1\"></span>nowe \u015bwiadczenia <span class=\"_ _1\"></span>pracownicze: <span class=\"_ _1\"></span>nagrody jubileuszo<span class=\"_ _1\"></span>we,<span class=\"ff4\"> </span></span></span></div><div class=\"t m0 x8 h16 y7e6 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">pozosta\u0142e \u015bwiad<span class=\"_ _1\"></span>czenia dla pracow<span class=\"_ _1\"></span>nik\u00f3w: niewykorz<span class=\"_ _1\"></span>ystane urlopy w<span class=\"_ _1\"></span>ypoczynkowe.<span class=\"ff4\"> </span></span></span></div><div class=\"t m0 x8 h10 y8dd ff5 fs4 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _b\"> </span>ujmuje <span class=\"_ _b\"> </span>w <span class=\"_ _b\"> </span>skonsolidowanym <span class=\"_ _b\"></span>sprawozdaniu <span class=\"_ _b\"></span>z <span class=\"_ _b\"></span>sytuacji <span class=\"_ _b\"> </span>finansowej <span class=\"_ _b\"></span>zobowi\u0105zanie <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>tytu\u0142u <span class=\"_ _b\"> </span>wyp\u0142aty <span class=\"_ _8\"> </span>powy\u017cszych <span class=\"_ _b\"></span>\u015bwiadcze\u0144 <span class=\"_ _b\"> </span>w<span class=\"ff4\"> </span>wysoko\u015bci <span class=\"_ _b\"> </span>warto\u015bci <span class=\"_ _b\"></span>bie\u017c\u0105cej </div><div class=\"t m0 x8 h10 y8de ff5 fs4 fc0 sc0 ls0 ws0\">zobowi\u0105zania na d<span class=\"_ _1\"></span>zie\u0144 ko\u0144cz\u0105cy o<span class=\"_ _1\"></span>kres sprawozdaw<span class=\"_ _1\"></span>czy, z uwzgl\u0119dnienie<span class=\"_ _1\"></span>m zysk\u00f3w i <span class=\"_ _1\"></span>strat aktuarialnych.<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h73 y8df ff5 fs4 fc0 sc0 ls0 ws0\">Wysoko\u015b\u0107 <span class=\"_ _8\"> </span>zobowi\u0105z<span class=\"_ _1\"></span>ania <span class=\"_ _8\"> </span>z <span class=\"_ _8\"> </span>tytu\u0142u <span class=\"_ _8\"> </span>\u015bwiadcze\u0144 <span class=\"_ _b\"> </span>po<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>okresie <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>atrudnienia <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>formie <span class=\"_ _8\"> </span>program\u00f3<span class=\"_ _1\"></span>w <span class=\"_ _8\"> </span>okre\u015blonych <span class=\"_ _8\"> </span>\u015bwia<span class=\"_ _1\"></span>dcze\u0144  <span class=\"ff4\">(<span class=\"ffa\">odprawy <span class=\"_ _8\"> </span>emer<span class=\"_ _1\"></span>ytalne <span class=\"_ _8\"> </span>i <span class=\"_ _8\"> </span>rentowe, <span class=\"_ _8\"> </span>rent<span class=\"_ _1\"></span>y </span></span></div><div class=\"t m0 x8 h73 y325 ff9 fs4 fc0 sc0 ls0 ws0\">wyr\u00f3wnawcze, <span class=\"_ _1\"></span>odpis <span class=\"_ _5\"></span>na<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ZF\u015aS <span class=\"_ _1\"></span>dla <span class=\"_ _1\"></span>emeryt\u00f3w <span class=\"_ _5\"></span>i rencist\u00f3w, <span class=\"_ _5\"></span>odprawy po\u015bmiertn<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span><span class=\"ff4\">) <span class=\"_ _1\"></span>oraz <span class=\"_ _1\"></span><span class=\"ff9\">nagr\u00f3d <span class=\"_ _1\"></span>jubileuszow<span class=\"_ _1\"></span>ych<span class=\"ff4\"> <span class=\"ff5\">wylicza<span class=\"_ _1\"></span>na jest <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rzez <span class=\"_ _5\"></span>n<span class=\"_ _0\"></span>iezale\u017cn\u0105 <span class=\"_ _5\"></span>firm\u0119 doradztwa </span></span></span></span></div><div class=\"t m0 x8 h10 y326 ff5 fs4 fc0 sc0 ls0 ws0\">aktuarialnego m<span class=\"_ _1\"></span>etod\u0105 prognozowa<span class=\"_ _1\"></span>nych \u015bwiadcze\u0144 jed<span class=\"_ _1\"></span>nostkowych, do cz<span class=\"_ _1\"></span>asu ustania tego zobowi\u0105za<span class=\"_ _1\"></span>nia.<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h10 y8e0 ff5 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zania <span class=\"_ _9\"></span>z <span class=\"_ _b\"> </span>ty<span class=\"_ _0\"></span>tu\u0142u <span class=\"_ _9\"></span>\u015bwiadcze\u0144 <span class=\"_ _b\"> </span>pracowniczych <span class=\"_ _b\"></span>obliczan<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>s\u0105 <span class=\"_ _b\"></span>metod\u0105 <span class=\"_ _b\"></span>indywidualn<span class=\"_ _1\"></span>\u0105, <span class=\"_ _b\"></span>dla <span class=\"_ _b\"> </span>ka\u017cdego <span class=\"_ _b\"></span>pracownika <span class=\"_ _9\"></span>osobno. <span class=\"_ _b\"> </span>Podstaw\u0105 <span class=\"_ _b\"></span>do<span class=\"_ _0\"></span><span class=\"ff4\"> </span>obliczenia <span class=\"_ _b\"></span>zobowi\u0105zania </div><div class=\"t m0 x8 h10 y128 ff4 fs4 fc0 sc0 ls0 ws0\">dla <span class=\"ff5\">pracownika <span class=\"_ _9\"></span>jest <span class=\"_ _9\"></span>przewidywana <span class=\"_ _9\"></span>kwota <span class=\"_ _9\"></span>danego <span class=\"_ _9\"></span>\u015bwiadczenia, <span class=\"_ _b\"></span>jak\u0105 <span class=\"_ _9\"></span>Grupa <span class=\"_ _9\"></span>zobowi\u0105zuje <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _b\"></span>wyp\u0142aci\u0107 <span class=\"_ _9\"></span>na</span> <span class=\"ff5\">podstawie <span class=\"_ _9\"></span>wewn\u0119trznych <span class=\"_ _9\"></span>regulacji <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>odpowiednich </span></div><div class=\"t m0 x8 h10 y462 ff5 fs4 fc0 sc0 ls0 ws0\">przepis\u00f3w <span class=\"_ _8\"> </span>prawa. <span class=\"_ _8\"> </span>Obliczona <span class=\"_ _8\"> </span>kwota <span class=\"_ _8\"> </span>jest <span class=\"_ _8\"> </span>dyskontow<span class=\"_ _1\"></span>ana <span class=\"_ _8\"> </span>aktuarialnie <span class=\"_ _8\"> </span>na <span class=\"_ _8\"> </span>dzie\u0144 <span class=\"_ _8\"> </span>ko\u0144cz\u0105cy <span class=\"_ _8\"> </span>okres <span class=\"_ _8\"> </span>sprawozdawczy, <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>nast\u0119pnie <span class=\"_ _8\"> </span>pomniejsza<span class=\"ff4\">n<span class=\"_ _0\"></span>a <span class=\"_ _8\"> </span>o zdyskontowan<span class=\"_ _1\"></span>e </span></div><div class=\"t m0 x8 h10 y463 ff5 fs4 fc0 sc0 ls0 ws0\">aktuarialnie <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>ten <span class=\"_ _0\"></span>sam <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _0\"></span>kwoty <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>ocznych <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>dpis\u00f3w <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>rezerw\u0119, <span class=\"_ _0\"></span>jakich <span class=\"_ _0\"></span>Grupa <span class=\"_ _9\"></span>dokonuje <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>powi<span class=\"_ _1\"></span>\u0119kszenie <span class=\"_ _0\"></span>rezerwy <span class=\"_ _9\"></span>dane<span class=\"_ _1\"></span>go <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>racownika. <span class=\"_ _0\"></span>Dyskonto <span class=\"_ _0\"></span>aktuarialne </div><div class=\"t m0 x8 h10 y464 ff4 fs4 fc0 sc0 ls0 ws0\">oznacza iloczyn dy<span class=\"_ _1\"></span>skonta finansow<span class=\"_ _1\"></span>ego i <span class=\"ff5\">prawdopodobie\u0144stw<span class=\"_ _1\"></span>a dotrwania dan<span class=\"_ _1\"></span>ego pracownika ja<span class=\"_ _1\"></span>ko pracownika Gr<span class=\"_ _1\"></span>upy do<span class=\"ff4\"> </span>momentu otrzyma<span class=\"_ _1\"></span>nia \u015bwiadczenia. <span class=\"ff4\"> </span></span></div><div class=\"t m0 x8 h10 y825 ff4 fs4 fc0 sc0 ls0 ws0\">Program<span class=\"ff5\">y okre\u015blon<span class=\"_ _1\"></span>ych \u015bwiadcze\u0144 n<span class=\"_ _1\"></span>ara\u017caj\u0105 Grup\u0119 na r<span class=\"_ _1\"></span>yzyko aktuarialn<span class=\"_ _1\"></span>e obejmuj\u0105ce: <span class=\"ff4\"> </span></span></div><div class=\"t m0 x8 h16 y4b3 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">ryzyko stopy pr<span class=\"_ _1\"></span>ocentowej <span class=\"ff5\">\u2013</span> <span class=\"ff5\">spadek opro<span class=\"_ _1\"></span>centowania o<span class=\"_ _1\"></span>bligacji spowoduje <span class=\"_ _1\"></span>zwi\u0119kszenie z<span class=\"_ _1\"></span>obowi\u0105za\u0144 programu,<span class=\"ff4\"> </span></span></span></span></div><div class=\"t m0 x8 h16 y32b ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">ryzyko d\u0142ugowieczno\u015b<span class=\"_ _1\"></span>ci \u2013<span class=\"_ _0\"></span><span class=\"ff4\"> </span>warto\u015b\u0107 bie\u017c\u0105c\u0105 zobowi\u0105za\u0144 program<span class=\"_ _1\"></span>u okre\u015blonych \u015bwiadcze\u0144 oblicza si\u0119 p<span class=\"_ _0\"></span>rzez odniesienie do<span class=\"ff4\"> </span>najlepszy<span class=\"_ _1\"></span>ch szacunk\u00f3w \u015bmiertelno\u015bci<span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x53 h10 y32c ff5 fs4 fc0 sc0 ls0 ws0\">uczestnik\u00f3w <span class=\"_ _0\"></span>programu <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>ar\u00f3wno <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>okresie <span class=\"_ _0\"></span>zatrudnienia, <span class=\"_ _0\"></span>jak<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>okresie <span class=\"_ _9\"></span>zatrudnienia. <span class=\"_ _0\"></span>Zwi\u0119kszenie <span class=\"_ _9\"></span>oc<span class=\"_ _1\"></span>zekiwanej <span class=\"_ _0\"></span>d\u0142ugo\u015bci <span class=\"_ _9\"></span>trwania <span class=\"_ _9\"></span>\u017cycia <span class=\"_ _0\"></span>uczestnik\u00f3w <span class=\"_ _9\"></span>program<span class=\"_ _1\"></span>u </div><div class=\"t m0 x53 h10 yd4 ff5 fs4 fc0 sc0 ls0 ws0\">spowoduje wzro<span class=\"_ _1\"></span>st warto\u015bci zobowi\u0105za\u0144,<span class=\"_ _1\"></span><span class=\"ff4\"> </span></div><div class=\"t m0 x8 h16 y8e1 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">ryzyko <span class=\"_ _b\"> </span>wynagrodze\u0144 <span class=\"_ _8\"> </span>\u2013<span class=\"ff4\"> <span class=\"_ _b\"> </span></span>warto\u015b\u0107 <span class=\"_ _8\"> </span>bie\u017c\u0105c\u0105 <span class=\"_ _b\"></span>zobowi\u0105za\u0144 <span class=\"_ _8\"> </span>pr<span class=\"_ _1\"></span>ogramu <span class=\"_ _b\"> </span>okre\u015blonych <span class=\"_ _8\"> </span>\u015bwia<span class=\"_ _1\"></span>dcze\u0144 <span class=\"_ _8\"> </span>oblic<span class=\"_ _1\"></span>za <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rzez <span class=\"_ _b\"> </span>odniesienie <span class=\"_ _b\"> </span>do<span class=\"_ _9\"></span><span class=\"ff4\"> </span>przysz\u0142eg<span class=\"_ _1\"></span>o <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>oziomu <span class=\"_ _b\"> </span>wynagrodze\u0144 </span></span></div><div class=\"t m0 x53 h10 y8e2 ff5 fs4 fc0 sc0 ls0 ws0\">uczestnik\u00f3w pro<span class=\"_ _1\"></span>gramu. Wobec tego w<span class=\"_ _1\"></span>zrost wynagrodze<span class=\"_ _1\"></span>\u0144 uczestnik\u00f3w pr<span class=\"_ _1\"></span>ogramu spowoduje <span class=\"_ _1\"></span>zwi\u0119kszenie <span class=\"_ _1\"></span>warto\u015bci zobowi\u0105za\u0144.<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h10 y809 ff5 fs4 fc0 sc0 ls0 ws0\">Zyski/(straty) akt<span class=\"_ _1\"></span>uarialne z wyceny <span class=\"_ _1\"></span>okre\u015blonych \u015bwi<span class=\"_ _1\"></span>adcze\u0144 po okresie <span class=\"_ _1\"></span>zatrudnienia ujm<span class=\"_ _1\"></span>uje si\u0119 jak inne ca\u0142<span class=\"_ _1\"></span>kowite dochody.<span class=\"_ _1c\"> </span><span class=\"ff4\"> </span></div><div class=\"t m0 x8 h10 y8e3 ff5 fs4 fc0 sc0 ls0 ws0\">Natomiast <span class=\"_ _1\"></span>zyski/(straty) <span class=\"_ _1\"></span>aktuarialn<span class=\"_ _1\"></span>e z <span class=\"_ _1\"></span>wyceny p<span class=\"_ _1\"></span>ozosta\u0142ych <span class=\"_ _5\"></span>\u015b<span class=\"_ _0\"></span>wiadcze\u0144 <span class=\"_ _1\"></span>(nagrody <span class=\"_ _1\"></span>jubileuszo<span class=\"_ _1\"></span>we) ujm<span class=\"_ _1\"></span>uje si\u0119 <span class=\"_ _1\"></span>jako <span class=\"_ _5\"></span>k<span class=\"_ _0\"></span>oszty <span class=\"_ _1\"></span>operacyjne<span class=\"_ _0\"></span>. Od<span class=\"_ _1\"></span>setki n<span class=\"_ _1\"></span>etto od <span class=\"_ _5\"></span>zobow<span class=\"_ _0\"></span>i\u0105za<span class=\"_ _1\"></span>\u0144 nett<span class=\"_ _1\"></span>o </div><div class=\"t m0 x8 h10 y46b ff5 fs4 fc0 sc0 ls0 ws0\">wynikaj\u0105ce ze zmia<span class=\"_ _1\"></span>ny warto\u015bci rezerw<span class=\"_ _1\"></span>y z tytu\u0142u up\u0142ywu c<span class=\"_ _1\"></span>zasu ujmuje si<span class=\"_ _1\"></span>\u0119 jako koszty <span class=\"_ _1\"></span>finansowe.<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h73 y8e4 ff5 fs4 fc0 sc0 ls0 ws0\">Kalkulacj\u0119 <span class=\"_ _b\"> </span><span class=\"ffa\">rezerw <span class=\"_ _b\"></span>na <span class=\"_ _b\"> </span>niewykorzystane <span class=\"_ _9\"></span>u<span class=\"_ _0\"></span>rlopy <span class=\"_ _b\"></span>wypoczynkow<span class=\"_ _1\"></span>e<span class=\"ff4\"> <span class=\"_ _8\"> </span><span class=\"ff5\">wylicza <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _b\"></span>na <span class=\"_ _b\"> </span>koniec <span class=\"_ _b\"> </span>ka\u017cdego <span class=\"_ _b\"> </span>kwarta\u0142u <span class=\"_ _b\"> </span>danego <span class=\"_ _b\"> </span>roku <span class=\"_ _b\"> </span>obrotowego. <span class=\"_ _b\"> </span>Rezerw<span class=\"_ _0\"></span></span>a <span class=\"_ _b\"> </span>wyliczana <span class=\"_ _b\"> </span>jest </span></span></div><div class=\"t m0 x8 h10 y361 ff4 fs4 fc0 sc0 ls0 ws0\">w <span class=\"ff5\">nast\u0119puj\u0105cy <span class=\"_ _8\"> </span>spos\u00f3b: <span class=\"_ _8\"> </span>liczba <span class=\"_ _8\"> </span>dni <span class=\"_ _8\"> </span>niewykorzystan<span class=\"_ _1\"></span>ego <span class=\"_ _8\"> </span>urlopu  n<span class=\"_ _1\"></span>a <span class=\"_ _8\"> </span>koniec  p<span class=\"_ _1\"></span>oprzedniego <span class=\"_ _8\"> </span>roku <span class=\"_ _8\"> </span>obrotowego <span class=\"_ _8\"> </span>i <span class=\"_ _8\"> </span>lat <span class=\"_ _8\"> </span>poprzednich, <span class=\"_ _8\"> </span>powi\u0119kszona<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _8\"> </span></span>o  li<span class=\"_ _1\"></span>czb\u0119  d<span class=\"_ _1\"></span>ni <span class=\"_ _8\"> </span>urlopu </span></div><div class=\"t m0 x8 h10 y3cf ff5 fs4 fc0 sc0 ls0 ws0\">przys\u0142uguj\u0105cego <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>racownikom <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>roporcj<span class=\"_ _1\"></span>onalnie <span class=\"_ _1\"></span>do pr<span class=\"_ _1\"></span>zepracowanego <span class=\"_ _5\"></span>okresu przypa<span class=\"_ _1\"></span>daj\u0105cego <span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>dany dzie\u0144 <span class=\"_ _5\"></span>ko\u0144cz\u0105cy okres <span class=\"_ _5\"></span>sprawozdawczy, p<span class=\"_ _1\"></span>omniejszona <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>liczb<span class=\"_ _1\"></span>\u0119 </div><div class=\"t m0 x8 h10 y8e5 ff4 fs4 fc0 sc0 ls0 ws0\">dni  urlopu <span class=\"_ _8\"> </span>wykorzystanego <span class=\"_ _8\"> </span>w  okresi<span class=\"_ _1\"></span>e  od <span class=\"_ _8\"> </span>1  stycznia <span class=\"_ _8\"> </span>do<span class=\"_ _0\"></span> <span class=\"ff5\">dnia  k<span class=\"_ _1\"></span>o\u0144cz\u0105cego <span class=\"_ _8\"> </span>dany <span class=\"_ _8\"> </span>okres  sprawozdaw<span class=\"_ _1\"></span>czy,  pomno<span class=\"_ _1\"></span>\u017cona  prz<span class=\"_ _1\"></span>ez  warto\u015b\u0107 <span class=\"_ _8\"> </span>dni\u00f3wki  urlo<span class=\"_ _1\"></span>powej <span class=\"_ _8\"> </span>wraz </span></div><div class=\"t m0 x8 h10 y42b ff4 fs4 fc0 sc0 ls0 ws0\">z <span class=\"ff5\">obowi\u0105zuj\u0105cymi n<span class=\"_ _1\"></span>arzutami. <span class=\"ff4\"> </span></span></div><div class=\"t m0 x8 hbb y8e6 ff4 fsa fc0 sc0 ls0 ws0\"> </div></div><div class=\"c we2 h68 gsb27\"><div class=\"t m0 x2 h17 ya1 ff3 fs4 fce sc0 ls0 ws0\">ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w8 h4 gsb25\"><div class=\"t m0 x8 h10 y8e8 ff5 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zanie <span class=\"_ _1\"></span>bilansow<span class=\"_ _1\"></span>e z t<span class=\"_ _1\"></span>ytu\u0142u pr<span class=\"_ _1\"></span>zysz\u0142ych <span class=\"_ _1\"></span>\u015bwiadcze\u0144 <span class=\"_ _1\"></span>pracownic<span class=\"_ _1\"></span>zych r\u00f3<span class=\"_ _1\"></span>wne j<span class=\"_ _1\"></span>est wart<span class=\"_ _1\"></span>o\u015bci bie\u017c\u0105cej <span class=\"_ _5\"></span>zobowi\u0105zania z <span class=\"_ _1\"></span>tytu\u0142u <span class=\"_ _5\"></span>o<span class=\"_ _0\"></span>kre\u015blonych \u015bwiadcze\u0144. <span class=\"_ _1\"></span>Warto\u015b\u0107 <span class=\"_ _5\"></span>bie\u017c\u0105ca </div><div class=\"t m0 x8 h10 y8d5 ff5 fs4 fc0 sc0 ls0 ws0\">zobowi\u0105za\u0144 z tytu\u0142u \u015bwiadcze\u0144 pracowniczyc<span class=\"_ _1\"></span>h zale\u017cy od szeregu czynnik\u00f3w okre\u015blanych metodami aktuarialnymi przy wykorzystaniu pewnych za\u0142o\u017ce\u0144. Wszelki<span class=\"_ _1\"></span>e </div><div class=\"t m0 x8 h10 y8e9 ff5 fs4 fc0 sc0 ls0 ws0\">zmiany tych za\u0142o\u017ce<span class=\"_ _1\"></span>\u0144 wp\u0142ywaj\u0105 na w<span class=\"_ _1\"></span>arto\u015b\u0107 ksi\u0119gow\u0105 z<span class=\"_ _1\"></span>obowi\u0105za\u0144 z<span class=\"ff4\"> </span>tytu\u0142u \u015bwiadc<span class=\"_ _1\"></span>ze\u0144 pracownic<span class=\"_ _1\"></span>zych. <span class=\"ff4\"> </span></div><div class=\"t m0 x8 h10 y8ea ff5 fs4 fc0 sc0 ls0 ws0\">Jednym <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>podstawowych <span class=\"_ _9\"></span>za\u0142o\u017ce<span class=\"_ _1\"></span>\u0144 <span class=\"_ _9\"></span>dla <span class=\"_ _9\"></span>ustalenia <span class=\"_ _9\"></span>wysoko\u015bci <span class=\"_ _9\"></span>zobowi\u0105zania <span class=\"_ _9\"></span>jest <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>topa <span class=\"_ _9\"></span>dyskontowa. <span class=\"_ _9\"></span>Na <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>zie\u0144 <span class=\"_ _9\"></span>ko\u0144cz\u0105cy <span class=\"_ _b\"></span>okres <span class=\"_ _9\"></span>sprawozdawczy <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>opini\u0119<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h10 y8eb ff5 fs4 fc0 sc0 ls0 ws0\">niezale\u017cnego <span class=\"_ _0\"></span>aktuariusza p<span class=\"_ _0\"></span>rzyjmuje s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _0\"></span>odpowiedni\u0105 <span class=\"_ _0\"></span>stop\u0119 <span class=\"_ _0\"></span>dyskonta, <span class=\"_ _0\"></span>kt\u00f3ra <span class=\"_ _0\"></span>odpowiada <span class=\"_ _0\"></span>stopie <span class=\"_ _0\"></span>procentowej <span class=\"_ _0\"></span>obligacji <span class=\"_ _0\"></span>skarbowych <span class=\"_ _0\"></span>wy<span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>a\u017conych <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>walucie <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzysz\u0142ej<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h10 y112 ff5 fs4 fc0 sc0 ls0 ws0\">wyp\u0142aty <span class=\"_ _b\"></span>\u015bwiadcze\u0144, <span class=\"_ _9\"></span>o <span class=\"_ _b\"> </span>terminach <span class=\"_ _b\"></span>zapadalno\u015bci <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>bli\u017conych <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>termin\u00f3w <span class=\"_ _b\"> </span>regulowania <span class=\"_ _b\"></span>odno\u015bnych <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>obowi\u0105za\u0144. <span class=\"_ _9\"></span>Za\u0142o\u017cenia <span class=\"_ _b\"></span>dotycz\u0105ce <span class=\"_ _b\"></span>przysz\u0142ej <span class=\"_ _9\"></span>umieralno\u015bci <span class=\"_ _b\"> </span>oraz<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h10 y8ec ff5 fs4 fc0 sc0 ls0 ws0\">prawdopodobie\u0144st<span class=\"_ _1\"></span>wo  przej\u015bcia  pracownika  na <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>ent\u0119  inwalidzk\u0105  oszacowane  zosta\u0142o  na <span class=\"_ _d\"> </span>pod<span class=\"_ _1\"></span>stawie  danych  statystycznych  z  polskich <span class=\"_ _d\"> </span>tabel <span class=\"_ _d\"> </span>trwa<span class=\"_ _1\"></span>nia  \u017cycia </div><div class=\"t m0 x8 h10 y8ed ff4 fs4 fc0 sc0 ls0 ws0\">dla <span class=\"ff5\">m\u0119\u017cczyzn i dla <span class=\"_ _1\"></span>kobiet, publikowany<span class=\"_ _1\"></span>ch przez GUS, na <span class=\"_ _1\"></span>dzie\u0144 dokonywa<span class=\"_ _1\"></span>nia wyceny.<span class=\"ff4\"> </span></span></div><div class=\"t m0 x8 h10 y8ee ff5 fs4 fc0 sc0 ls0 ws0\">G\u0142\u00f3wne za\u0142o\u017cenia <span class=\"_ _1\"></span>aktuarialne przyj<span class=\"_ _1\"></span>\u0119te do wyceny n<span class=\"_ _1\"></span>a dzie\u0144 31 grudnia <span class=\"_ _1\"></span>2023 roku zo<span class=\"_ _1\"></span>sta\u0142y przedstawion<span class=\"_ _1\"></span>e w dalszej cz\u0119\u015b<span class=\"_ _1\"></span>ci Noty.<span class=\"_ _1c\"> </span> <span class=\"ff4\"> </span></div><div class=\"t m0 x8 h54 y8ef ff3 fs1 fc1 sc0 ls0 ws0\">ZOBOWI\u0104ZANIA Z TYTU\u0141U \u015aWIADCZE\u0143 PRACOWNIC<span class=\"_ _1\"></span>ZYCH <span class=\"ff2\"> </span></div></div><div class=\"c w70 h92 gsb28\"><div class=\"t m0 x52 h17 ya1 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w74 h92 gsb29\"><div class=\"t m0 x52 h17 ya1 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w4c hbd gsb2a\"><div class=\"t m0 x0 h17 y16c ff3 fs4 fc0 sc0 ls0 ws0\">ZOBOWI\u0104ZANIA Z <span class=\"_ _1\"></span>TYTU\u0141U \u015aWI<span class=\"_ _1\"></span>ADCZE\u0143 PR<span class=\"_ _1\"></span>ACOWNICZY<span class=\"_ _1\"></span>CH UJ\u0118TE W <span class=\"_ _1\"></span>SKONSOLIDOW<span class=\"_ _1\"></span>ANYM </div><div class=\"t m0 x0 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">SPRAWOZDANI<span class=\"_ _1\"></span>U Z SYTUACJI FIN<span class=\"_ _1\"></span>ANSOWEJ Z <span class=\"ff3\">TYTU\u0141<span class=\"_ _1\"></span>U:<span class=\"ff2\"> </span></span></div></div><div class=\"c w4c h6f gsb2b\"><div class=\"t m0 x65 h7e y12 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff1\">odpraw emer<span class=\"_ _1\"></span>ytalnych i rentowyc<span class=\"_ _1\"></span>h </span></span></div></div><div class=\"c w70 h6f gsb2c\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">316,2 </div></div><div class=\"c w74 h6f gsb2d\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">244,9 </div></div><div class=\"c w4c h6f gsb2e\"><div class=\"t m0 x65 h7e y12 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">nagr\u00f3d <span class=\"ff1\">jubile<span class=\"_ _1\"></span>uszowych </span></span></span></div></div><div class=\"c w70 h6f gsb2f\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">625,6 </div></div><div class=\"c w74 h6f gsb30\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">513,3 </div></div><div class=\"c w4c hda gsb31\"><div class=\"t m0 x65 h7e y253 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">rent wyr\u00f3wnaw<span class=\"_ _1\"></span>czych<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w70 hda gsb32\"><div class=\"t m0 x1d h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">108,7 </div></div><div class=\"c w74 hda gsb33\"><div class=\"t m0 x2c h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">77,6 </div></div><div class=\"c w4c h6f gsb35\"><div class=\"t m0 x65 h7e y12 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">odpraw po\u015bmiertn<span class=\"_ _1\"></span>ych<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w70 h6f gsb36\"><div class=\"t m0 x2c h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">23,8 </div></div><div class=\"c w74 h6f gsb37\"><div class=\"t m0 x2c h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">22,1 </div></div><div class=\"c w4c h6f gsb38\"><div class=\"t m0 x65 h7e y12 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">odpis\u00f3w na ZF<span class=\"_ _1\"></span>\u015aS dla emeryt<span class=\"_ _1\"></span>\u00f3w i rencist\u00f3w<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w70 h6f gsb39\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">18,0 </div></div><div class=\"c w74 h6f gsb3a\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">10,5 </div></div><div class=\"c w4c h6f gsb3b\"><div class=\"t m0 x65 h7e y12 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">pozosta\u0142ych <span class=\"_ _1\"></span>\u015bwiadcze\u0144 dla prac<span class=\"_ _1\"></span>ownik\u00f3w<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w70 h6f gsb3c\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">160,9 </div></div><div class=\"c w74 h6f gsb3d\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">123,4 </div></div><div class=\"c w4c hec gsb3e\"><div class=\"t m0 x0 h17 y21e ff2 fs4 fcb sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w70 hec gsb3f\"><div class=\"t m0 x76 h17 y21e ff2 fs4 fcb sc0 ls0 ws0\">1 253,2 </div></div><div class=\"c w74 hec gsb40\"><div class=\"t m0 x1d h17 y21e ff2 fs4 fcb sc0 ls0 ws0\">991,8 </div></div><div class=\"c w4c h96 gsb41\"><div class=\"t m0 x4 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">w tym: </div></div><div class=\"c w4c h6f gsb42\"><div class=\"t m0 x65 h7e y12 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff1\"> <span class=\"ff7\">cz\u0119\u015b\u0107 d\u0142ugoter<span class=\"_ _1\"></span>minowa<span class=\"ff1\"> </span></span></span></span></div></div><div class=\"c w70 h6f gsb43\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">960,2 </div></div><div class=\"c w74 h6f gsb44\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">771,1 </div></div><div class=\"c w4c hda gsb45\"><div class=\"t m0 x65 h7e y253 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff1\"> <span class=\"ff7\">cz\u0119\u015b\u0107 kr\u00f3tkoter<span class=\"_ _1\"></span>minowa<span class=\"ff1\"> </span></span></span></span></div></div><div class=\"c w70 hda gsb46\"><div class=\"t m0 x1d h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">293,0 </div></div><div class=\"c w74 hda gsb47\"><div class=\"t m0 x1d h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">220,7 </div></div><div class=\"c w8 h4 gsb49\"><div class=\"t m0 x8 h3 y68b ff7 fs1 fc0 sc0 ls0 ws0\">W <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>Jednostka <span class=\"_ _9\"></span>dominuj\u0105ca <span class=\"_ _9\"></span>dokona\u0142a <span class=\"_ _9\"></span>z<span class=\"ff1\">miany <span class=\"_ _9\"></span>szacunku<span class=\"_ _0\"></span> <span class=\"_ _9\"></span></span>zobowi\u0105za\u0144 <span class=\"_ _9\"></span>z<span class=\"ff1\"> </span>tytu\u0142u <span class=\"_ _9\"></span>odpraw <span class=\"_ _9\"></span>po\u015bmiertnych, <span class=\"_ _9\"></span>polegaj\u0105cej<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>ustalaniu <span class=\"_ _9\"></span>warto\u015bci </div><div class=\"t m0 x8 h3 y8f8 ff7 fs1 fc0 sc0 ls0 ws0\">bie\u017c\u0105cej tych <span class=\"_ _5\"></span>zobowi\u0105za\u0144 w <span class=\"_ _1\"></span>oparciu <span class=\"_ _1\"></span>o kwot<span class=\"_ _1\"></span>\u0119 <span class=\"_ _1\"></span>zobowi\u0105za\u0144 wyliczon\u0105 <span class=\"_ _1\"></span>metod\u0105 <span class=\"_ _1\"></span>aktuarialn\u0105 <span class=\"_ _1\"></span>z<span class=\"ff1\"> </span>uwzgl\u0119dnieniem zysk\u00f3w <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>strat aktuarialnych <span class=\"_ _5\"></span>(<span class=\"_ _0\"></span>wcze\u015bniej </div><div class=\"t m0 x8 h3 y3ef ff1 fs1 fc0 sc0 ls0 ws0\">obliczanej na <span class=\"_ _1\"></span>podstawie da<span class=\"_ _1\"></span>nych historycznych). <span class=\"ff7\">Zmiana s<span class=\"_ _1\"></span>zacunku na<span class=\"_ _1\"></span> dzie\u0144 <span class=\"_ _1\"></span>1 stycznia 20<span class=\"_ _1\"></span>23 roku <span class=\"_ _1\"></span>spowodowa\u0142a <span class=\"_ _1\"></span>zmniejszenie zobowi\u0105za\u0144 <span class=\"_ _1\"></span>z tytu\u0142u<span class=\"_ _1\"></span> </span></div><div class=\"t m0 x8 h3 y8f9 ff7 fs1 fc0 sc0 ls0 ws0\">odpraw po\u015bmiertnych w wysoko\u015bci 1,0 mln PLN.<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y8fa ff7 fs1 fc0 sc0 ls0 ws0\">Zmiana stanu zobowi\u0105za\u0144 z tytu\u0142u \u015bwiadcze\u0144 pracowniczych:<span class=\"ff1\"> </span></div></div><div class=\"c w135 h6f gsb4a\"><div class=\"t m0 x2b h17 y26e ff2 fs4 fc0 sc0 ls0 ws0\">2023 </div></div><div class=\"c w120 h6f gsb4b\"><div class=\"t m0 x39 h17 y26e ff2 fs4 fc0 sc0 ls0 ws0\">2022 </div></div><div class=\"c w136 hee gsb4c\"><div class=\"t m0 x2 h17 y8fd ff3 fs4 fc0 sc0 ls0 ws0\">\u015awiadczenia<span class=\"ff2\"> </span></div><div class=\"t m0 x12 h17 y2b9 ff2 fs4 fc0 sc0 ls0 ws0\">po okresie </div><div class=\"t m0 x2 h17 yd5 ff2 fs4 fc0 sc0 ls0 ws0\">zatrudnienia </div></div><div class=\"c w137 hee gsb4d\"><div class=\"t m0 x24 h17 y2bc ff2 fs4 fc0 sc0 ls0 ws0\">Inne </div><div class=\"t m0 x2 h17 y216 ff3 fs4 fc0 sc0 ls0 ws0\">\u015bwiadczenia<span class=\"ff2\"> </span></div></div><div class=\"c wde hee gsb4e\"><div class=\"t m0 x4c h17 y20f ff2 fs4 fc0 sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w138 hee gsb4f\"><div class=\"t m0 x1a h17 y8fd ff3 fs4 fc0 sc0 ls0 ws0\">\u015awiadczenia<span class=\"ff2\"> </span></div><div class=\"t m0 x27 h17 y2b9 ff2 fs4 fc0 sc0 ls0 ws0\">po okresie </div><div class=\"t m0 x1a h17 yd5 ff2 fs4 fc0 sc0 ls0 ws0\">zatrudnienia </div></div><div class=\"c w139 hee gsb50\"><div class=\"t m0 x3f h17 y2bc ff2 fs4 fc0 sc0 ls0 ws0\">Inne </div><div class=\"t m0 x16 h17 y216 ff3 fs4 fc0 sc0 ls0 ws0\">\u015bwiadczenia<span class=\"ff2\"> </span></div></div><div class=\"c w13a hee gsb51\"><div class=\"t m0 x1a h17 y20f ff2 fs4 fc0 sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w134 h36 gsb52\"><div class=\"t m0 x4 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA </div></div><div class=\"c w136 h36 gsb53\"><div class=\"t m0 x5e h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">341,2 </div></div><div class=\"c w137 h36 gsb54\"><div class=\"t m0 x3f h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">650,6 </div></div><div class=\"c wde h36 gsb55\"><div class=\"t m0 x14 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">991,8 </div></div><div class=\"c w138 h36 gsb56\"><div class=\"t m0 x24 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">370,8 </div></div><div class=\"c w139 h36 gsb57\"><div class=\"t m0 x31 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">574,5 </div></div><div class=\"c w13a h36 gsb58\"><div class=\"t m0 x6b h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">945,3 </div></div><div class=\"c w134 h23 gsb59\"><div class=\"t m0 x4 h16 yb ff7 fs4 fc0 sc0 ls0 ws0\">Koszty bie\u017c\u0105cego <span class=\"_ _1\"></span>zatrudnienia<span class=\"ff1\"> </span></div></div><div class=\"c w136 h23 gsb5a\"><div class=\"t m0 x52 h16 yb ff1 fs4 fc0 sc0 ls0 ws0\">19,8 </div></div><div class=\"c w137 h23 gsb5b\"><div class=\"t m0 x3f h16 yb ff1 fs4 fc0 sc0 ls0 ws0\">114,0 </div></div><div class=\"c wde h23 gsb5c\"><div class=\"t m0 x14 h16 yb ff1 fs4 fc0 sc0 ls0 ws0\">133,8 </div></div><div class=\"c w138 h23 gsb5d\"><div class=\"t m0 x35 h16 yb ff1 fs4 fc0 sc0 ls0 ws0\">18,2 </div></div><div class=\"c w139 h23 gsb5e\"><div class=\"t m0 x24 h16 yb ff1 fs4 fc0 sc0 ls0 ws0\">61,9 </div></div><div class=\"c w13a h23 gsb5f\"><div class=\"t m0 x41 h16 yb ff1 fs4 fc0 sc0 ls0 ws0\">80,1 </div></div><div class=\"c w134 h15 gsb60\"><div class=\"t m0 x4 h16 y70 ff1 fs4 fc0 sc0 ls0 ws0\">Koszty odsetek </div></div><div class=\"c w136 h15 gsb61\"><div class=\"t m0 x52 h16 y70 ff1 fs4 fc0 sc0 ls0 ws0\">22,3 </div></div><div class=\"c w137 h15 gsb62\"><div class=\"t m0 x52 h16 y70 ff1 fs4 fc0 sc0 ls0 ws0\">32,4 </div></div><div class=\"c wde h15 gsb63\"><div class=\"t m0 x8f h16 y70 ff1 fs4 fc0 sc0 ls0 ws0\">54,7 </div></div><div class=\"c w138 h15 gsb64\"><div class=\"t m0 x35 h16 y70 ff1 fs4 fc0 sc0 ls0 ws0\">15,7 </div></div><div class=\"c w139 h15 gsb65\"><div class=\"t m0 x24 h16 y70 ff1 fs4 fc0 sc0 ls0 ws0\">23,1 </div></div><div class=\"c w13a h15 gsb66\"><div class=\"t m0 x41 h16 y70 ff1 fs4 fc0 sc0 ls0 ws0\">38,8 </div></div><div class=\"c w134 h15 gsb67\"><div class=\"t m0 x4 h16 y70 ff7 fs4 fc0 sc0 ls0 ws0\">Koszty przesz\u0142ego <span class=\"_ _1\"></span>zatrudnienia<span class=\"ff1\"> </span></div></div><div class=\"c w136 h15 gsb68\"><div class=\"t m0 x1c h16 y70 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w137 h15 gsb69\"><div class=\"t m0 x1c h16 y70 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wde h15 gsb6a\"><div class=\"t m0 x49 h16 y70 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w138 h15 gsb6b\"><div class=\"t m0 x33 h16 y70 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w139 h15 gsb6c\"><div class=\"t m0 x35 h16 y70 ff1 fs4 fc0 sc0 ls0 ws0\">0,2 </div></div><div class=\"c w13a h15 gsb6d\"><div class=\"t m0 x14 h16 y70 ff1 fs4 fc0 sc0 ls0 ws0\">0,2 </div></div><div class=\"c w134 hef gsb6e\"><div class=\"t m0 x4 h16 y16c ff7 fs4 fc0 sc0 ls0 ws0\">Straty aktuarialn<span class=\"_ _1\"></span>e uj\u0119te w zysku pr<span class=\"_ _1\"></span>zed </div><div class=\"t m0 x4 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">opodatkowaniem<span class=\"_ _1\"></span> </div></div><div class=\"c w136 hef gsb6f\"><div class=\"t m0 x1c h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w137 hef gsb70\"><div class=\"t m0 x52 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">96,4 </div></div><div class=\"c wde hef gsb71\"><div class=\"t m0 x8f h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">96,4 </div></div><div class=\"c w138 hef gsb72\"><div class=\"t m0 x33 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w139 hef gsb73\"><div class=\"t m0 x24 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">53,0 </div></div><div class=\"c w13a hef gsb74\"><div class=\"t m0 x41 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">53,0 </div></div><div class=\"c w134 hf0 gsb75\"><div class=\"t m0 x4 h16 y5b9 ff7 fs4 fc0 sc0 ls0 ws0\">Straty/(zyski) aktuarial<span class=\"_ _1\"></span>ne uj\u0119te w in<span class=\"_ _1\"></span>nych ca\u0142kowitych </div><div class=\"t m0 x4 h16 y69 ff1 fs4 fc0 sc0 ls0 ws0\">dochodach: </div></div><div class=\"c w136 hf0 gsb76\"><div class=\"t m0 x52 h16 y904 ff1 fs4 fc0 sc0 ls0 ws0\">98,1 </div></div><div class=\"c w137 hf0 gsb77\"><div class=\"t m0 x1c h16 y904 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wde hf0 gsb78\"><div class=\"t m0 x8f h16 y904 ff1 fs4 fc0 sc0 ls0 ws0\">98,1 </div></div><div class=\"c w138 hf0 gsb79\"><div class=\"t m0 x5e h16 y904 ff1 fs4 fc0 sc0 ls0 ws0\">(13,6) </div></div><div class=\"c w139 hf0 gsb7a\"><div class=\"t m0 x2a h16 y904 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w13a hf0 gsb7b\"><div class=\"t m0 x6b h16 y904 ff1 fs4 fc0 sc0 ls0 ws0\">(13,6) </div></div><div class=\"c w134 h15 gsb7c\"><div class=\"t m0 x65 h7e y261 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff5\">wynikaj\u0105ce z<span class=\"_ _1\"></span>e zmian za\u0142o\u017ce\u0144 fin<span class=\"_ _1\"></span>ansowych *<span class=\"ff4\"> </span></span></span></div></div><div class=\"c w136 h15 gsb7d\"><div class=\"t m0 x52 h10 y70 ff4 fs4 fc0 sc0 ls0 ws0\">18,4 </div></div><div class=\"c w137 h15 gsb7e\"><div class=\"t m0 x1c h10 y70 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wde h15 gsb7f\"><div class=\"t m0 x8f h10 y70 ff4 fs4 fc0 sc0 ls0 ws0\">18,4 </div></div><div class=\"c w138 h15 gsb80\"><div class=\"t m0 x47 h10 y70 ff4 fs4 fc0 sc0 ls0 ws0\">(5,5) </div></div><div class=\"c w139 h15 gsb81\"><div class=\"t m0 x2a h10 y70 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w13a h15 gsb82\"><div class=\"t m0 x43 h10 y70 ff4 fs4 fc0 sc0 ls0 ws0\">(5,5) </div></div><div class=\"c w134 h15 gsb83\"><div class=\"t m0 x65 h7e y261 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff5\">wynikaj\u0105ce z<span class=\"_ _1\"></span>e zmian za\u0142o\u017ce\u0144 dem<span class=\"_ _1\"></span>ograficznych *<span class=\"ff4\"> </span></span></span></div></div><div class=\"c w136 h15 gsb84\"><div class=\"t m0 x49 h10 y70 ff4 fs4 fc0 sc0 ls0 ws0\">5,2 </div></div><div class=\"c w137 h15 gsb85\"><div class=\"t m0 x1c h10 y70 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wde h15 gsb86\"><div class=\"t m0 x5e h10 y70 ff4 fs4 fc0 sc0 ls0 ws0\">5,2 </div></div><div class=\"c w138 h15 gsb87\"><div class=\"t m0 x47 h10 y70 ff4 fs4 fc0 sc0 ls0 ws0\">(1,5) </div></div><div class=\"c w139 h15 gsb88\"><div class=\"t m0 x2a h10 y70 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w13a h15 gsb89\"><div class=\"t m0 x43 h10 y70 ff4 fs4 fc0 sc0 ls0 ws0\">(1,5) </div></div><div class=\"c w134 hf1 gsb8a\"><div class=\"t m0 x65 h7e ya ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff5\">wynikaj\u0105ce <span class=\"_ _d\"> </span>z <span class=\"_ _d\"> </span>pozosta\u0142ych <span class=\"_ _d\"> </span>zmian <span class=\"_ _d\"> </span>za\u0142o\u017ce\u0144 <span class=\"_ _d\"> </span>oraz </span></span></div><div class=\"t m0 x6b h10 y12 ff5 fs4 fc0 sc0 ls0 ws0\">korekt za\u0142o\u017ce\u0144 akt<span class=\"_ _1\"></span>uarialnych ex <span class=\"_ _1\"></span>post *<span class=\"ff4\"> </span></div></div><div class=\"c w136 hf1 gsb8b\"><div class=\"t m0 x52 h10 y2ba ff4 fs4 fc0 sc0 ls0 ws0\">74,5 </div></div><div class=\"c w137 hf1 gsb8c\"><div class=\"t m0 x1c h10 y2ba ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wde hf1 gsb8d\"><div class=\"t m0 x8f h10 y2ba ff4 fs4 fc0 sc0 ls0 ws0\">74,5 </div></div><div class=\"c w138 hf1 gsb8e\"><div class=\"t m0 x47 h10 y2ba ff4 fs4 fc0 sc0 ls0 ws0\">(6,6) </div></div><div class=\"c w139 hf1 gsb8f\"><div class=\"t m0 x2a h10 y2ba ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w13a hf1 gsb90\"><div class=\"t m0 x43 h10 y2ba ff4 fs4 fc0 sc0 ls0 ws0\">(6,6) </div></div><div class=\"c w134 h15 gsb91\"><div class=\"t m0 x4 h54 yb ff3 fs4 fc0 sc0 ls0 ws0\">RAZEM UJ\u0118TE W <span class=\"_ _1\"></span>CA\u0141KOWITY<span class=\"_ _1\"></span>CH DOCHO<span class=\"_ _1\"></span>DACH <span class=\"ff2 fs1\"> </span></div></div><div class=\"c w136 h15 gsb92\"><div class=\"t m0 x5e h17 y6b ff2 fs4 fc0 sc0 ls0 ws0\">140,2 </div></div><div class=\"c w137 h15 gsb93\"><div class=\"t m0 x3f h17 y6b ff2 fs4 fc0 sc0 ls0 ws0\">242,8 </div></div><div class=\"c wde h15 gsb94\"><div class=\"t m0 x14 h17 y6b ff2 fs4 fc0 sc0 ls0 ws0\">383,0 </div></div><div class=\"c w138 h15 gsb95\"><div class=\"t m0 x35 h17 y6b ff2 fs4 fc0 sc0 ls0 ws0\">20,3 </div></div><div class=\"c w139 h15 gsb96\"><div class=\"t m0 x31 h17 y6b ff2 fs4 fc0 sc0 ls0 ws0\">138,2 </div></div><div class=\"c w13a h15 gsb97\"><div class=\"t m0 x6b h17 y6b ff2 fs4 fc0 sc0 ls0 ws0\">158,5 </div></div><div class=\"c w134 h19 gsb98\"><div class=\"t m0 x4 h16 y253 ff7 fs4 fc0 sc0 ls0 ws0\">Wyp\u0142acone \u015bwiadc<span class=\"_ _1\"></span>zenia<span class=\"ff1\"> </span></div></div><div class=\"c w136 h19 gsb99\"><div class=\"t m0 x3f h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">(46,1) </div></div><div class=\"c w137 h19 gsb9a\"><div class=\"t m0 x3f h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">(75,5) </div></div><div class=\"c wde h19 gsb9b\"><div class=\"t m0 x43 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">(121,6) </div></div><div class=\"c w138 h19 gsb9c\"><div class=\"t m0 x5e h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">(49,9) </div></div><div class=\"c w139 h19 gsb9d\"><div class=\"t m0 x45 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">(62,1) </div></div><div class=\"c w13a h19 gsb9e\"><div class=\"t m0 x38 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">(112,0) </div></div><div class=\"c w134 h64 gsb9f\"><div class=\"t m0 x4 h17 y6d ff2 fs4 fcb sc0 ls0 ws0\">STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA </div></div><div class=\"c w136 h64 gsba0\"><div class=\"t m0 x5e h17 y6d ff2 fs4 fcb sc0 ls0 ws0\">435,3 </div></div><div class=\"c w137 h64 gsba1\"><div class=\"t m0 x3f h17 y6d ff2 fs4 fcb sc0 ls0 ws0\">817,9 </div></div><div class=\"c wde h64 gsba2\"><div class=\"t m0 x32 h17 y6d ff2 fs4 fcb sc0 ls0 ws0\">1 253,2 </div></div><div class=\"c w138 h64 gsba3\"><div class=\"t m0 x24 h17 y6d ff2 fs4 fcb sc0 ls0 ws0\">341,2 </div></div><div class=\"c w139 h64 gsba4\"><div class=\"t m0 x31 h17 y6d ff2 fs4 fcb sc0 ls0 ws0\">650,6 </div></div><div class=\"c w13a h64 gsba5\"><div class=\"t m0 x6b h17 y6d ff2 fs4 fcb sc0 ls0 ws0\">991,8 </div></div><div class=\"c w8 h4 gsb49\"><div class=\"t m0 x8 h9 y908 ff4 fs2 fc0 sc0 ls0 ws0\">*<span class=\"ls6\">    </span><span class=\"ff5\">W  skutkach <span class=\"_ _b\"> </span>zmi<span class=\"_ _0\"></span>an <span class=\"_ _b\"> </span>za\u0142o\u017ce<span class=\"_ _0\"></span>\u0144 <span class=\"_ _b\"> </span>fi<span class=\"_ _0\"></span>nansowych  zaprezentowano <span class=\"_ _8\"> </span>zmiany <span class=\"_ _b\"> </span>dysk<span class=\"_ _0\"></span>onta  ora<span class=\"_ _1\"></span>z  prognozowanych <span class=\"_ _b\"> </span>wzr<span class=\"_ _0\"></span>ost\u00f3w  podstaw <span class=\"_ _b\"> </span>\u015bwiadcze\u0144.  W <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>kutkach <span class=\"_ _b\"> </span>zm<span class=\"_ _0\"></span>ian <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>a\u0142o\u017ce\u0144  de<span class=\"_ _1\"></span>mograficznyc<span class=\"_ _0\"></span>h </span></div><div class=\"t m0 xf6 h9 y909 ff5 fs2 fc0 sc0 ls0 ws0\">zaprezentowano <span class=\"_ _0\"></span>zmiany <span class=\"_ _0\"></span>przyj\u0119tego <span class=\"_ _0\"></span>poziomu <span class=\"_ _0\"></span>rotacji<span class=\"_ _0\"></span> prac<span class=\"_ _0\"></span>owniczej, umier<span class=\"_ _0\"></span>alno\u015bci <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>przechodzenia <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>rent\u0119. <span class=\"_ _0\"></span>Natomiast <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>pozosta\u0142<span class=\"_ _9\"></span><span class=\"ff4\">ych zmi<span class=\"_ _0\"></span>anach <span class=\"_ _0\"></span>zaprezentowan<span class=\"_ _0\"></span>o ni<span class=\"_ _0\"></span>e tylko <span class=\"_ _0\"></span>zmiany<span class=\"_ _0\"></span> </span></div><div class=\"t m0 xf6 h9 y90a ff5 fs2 fc0 sc0 ls0 ws0\">innych za\u0142o\u017ce\u0144, ale tak\u017c<span class=\"_ _0\"></span>e wszelkie aktualizacje danych<span class=\"_ _0\"></span> do wyceny.<span class=\"_ _0\"></span><span class=\"ff4\"> </span></div><div class=\"t m0 x8 h54 y90b ff3 fs1 fc1 sc0 ls0 ws0\">KOSZTY \u015aWIADCZE\u0143 PRACOWNICZYCH UJ\u0118TE W SKONSOLIDOWANYM SPRAWOZDANIU Z WYNIKU FINANSOWEGO I<span class=\"ff2\"> INNYCH </span></div><div class=\"t m0 x8 h54 y90c ff3 fs1 fc1 sc0 ls0 ws0\">CA\u0141KOWITYCH DOCHOD\u00d3W<span class=\"ff2\"> </span></div></div><div class=\"c w100 hf2 gsba6\"><div class=\"t m0 x37 h17 y90d ff2 fs4 fc0 sc0 ls0 ws0\">2023 </div></div><div class=\"c w74 hf2 gsba7\"><div class=\"t m0 x1d h17 y90d ff2 fs4 fc0 sc0 ls0 ws0\">2022 </div></div><div class=\"c w13b h6f gsba8\"><div class=\"t m0 x4 h17 y253 ff2 fs4 fc0 sc0 ls0 ws0\">KOSZTY <span class=\"ff3\">\u015aWIADC<span class=\"_ _1\"></span>ZE\u0143 PRACOWNI<span class=\"_ _1\"></span>CZYCH UJ\u0118T<span class=\"_ _1\"></span>E W ZYSKU PR<span class=\"_ _1\"></span>ZED OPODAT<span class=\"_ _1\"></span>KOWANIEM Z<span class=\"ff2\"> </span>TYTU\u0141U:<span class=\"ff2\"> </span></span></div></div><div class=\"c w13b h70 gsba9\"><div class=\"t m0 x65 h7e y12 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff1\">odpraw emer<span class=\"_ _1\"></span>ytalnych i rentowyc<span class=\"_ _1\"></span>h </span></span></div></div><div class=\"c w100 h70 gsbaa\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">33,3 </div></div><div class=\"c w74 h70 gsbab\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">21,4 </div></div><div class=\"c w13b h70 gsbac\"><div class=\"t m0 x65 h7e y12 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">nagr\u00f3d jubile<span class=\"_ _1\"></span>uszowych<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w100 h70 gsbad\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">187,2 </div></div><div class=\"c w74 h70 gsbae\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">106,0 </div></div><div class=\"c w13b h70 gsbaf\"><div class=\"t m0 x65 h7e y76 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">rent wyr\u00f3wnaw<span class=\"_ _1\"></span>czych<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w100 h70 gsbb0\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">5,6 </div></div><div class=\"c w74 h70 gsbb1\"><div class=\"t m0 x39 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">4,7 </div></div><div class=\"c w13b h70 gsbb2\"><div class=\"t m0 x65 h7e y76 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">odpraw po\u015bmiertn<span class=\"_ _1\"></span>ych<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w100 h70 gsbb3\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">3,5 </div></div><div class=\"c w74 h70 gsbb4\"><div class=\"t m0 x39 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">9,4 </div></div><div class=\"c w13b h70 gsbb5\"><div class=\"t m0 x65 h7e y76 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">odpis\u00f3w na ZF<span class=\"_ _1\"></span>\u015aS dla emeryt<span class=\"_ _1\"></span>\u00f3w i rencist\u00f3w<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w100 h70 gsbb6\"><div class=\"t m0 x3e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(0,2) </div></div><div class=\"c w74 h70 gsbb7\"><div class=\"t m0 x39 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,2 </div></div><div class=\"c w13b h6f gsbb8\"><div class=\"t m0 x65 h7e y12 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">pozosta\u0142ych <span class=\"_ _1\"></span>\u015bwiadcze\u0144 dla prac<span class=\"_ _1\"></span>ownik\u00f3w<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w100 h6f gsbb9\"><div class=\"t m0 x1d h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">55,5 </div></div><div class=\"c w74 h6f gsbba\"><div class=\"t m0 x2c h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">30,4 </div></div><div class=\"c w13b h30 gsbbb\"><div class=\"t m0 x4 h17 y21e ff2 fs4 fcb sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w100 h30 gsbbc\"><div class=\"t m0 x37 h17 y21e ff2 fs4 fcb sc0 ls0 ws0\">284,9 </div></div><div class=\"c w74 h30 gsbbd\"><div class=\"t m0 x1d h17 y21e ff2 fs4 fcb sc0 ls0 ws0\">172,1 </div></div>2023 2022 KOSZTY \u015aWIADC<span class=\"_ _1\"></span>ZE\u0143 PRACOWNI<span class=\"_ _1\"></span>CZYCH UJ<span class=\"_ _1\"></span>\u0118TE W INNYCH <span class=\"_ _1\"></span>CA\u0141KOWITYCH <span class=\"_ _1\"></span>DOCHODAC<span class=\"_ _1\"></span>H Z <span class=\"ff3\">TYTU\u0141U:</span> \u2012<span class=\"ffc\"> <span class=\"ff1\">odpraw emer<span class=\"_ _1\"></span>ytalnych i rentowyc<span class=\"_ _1\"></span>h </span></span>53,8 11,5 \u2012<span class=\"ffc\"> <span class=\"ff7\">rent wyr\u00f3wnaw<span class=\"_ _1\"></span>czych<span class=\"ff1\"> </span></span></span>35,5 (21,1) \u2012<span class=\"ffc\"> <span class=\"ff7\">odpraw po\u015bmiertn<span class=\"_ _1\"></span>ych<span class=\"ff1\"> </span></span></span>1,1 (0,2) \u2012<span class=\"ffc\"> <span class=\"ff7\">odpis\u00f3w na ZF<span class=\"_ _1\"></span>\u015aS dla emeryt<span class=\"_ _1\"></span>\u00f3w i rencist\u00f3w<span class=\"ff1\"> </span></span></span>7,7 (3,8) RAZEM 98,1 (13,6) \u0141\u0105czna  kwota  koszt\u00f3w  \u015bwiadcze\u0144 <span class=\"_ _d\"> </span>pracowniczych  uj\u0119tych <span class=\"_ _d\"> </span>w  skonsolidowanym  sprawozdaniu  z<span class=\"_ _0\"></span><span class=\"ff1\"> </span>wyniku <span class=\"_ _d\"> </span>finansowego  i  innych  ca\u0142k<span class=\"_ _0\"></span>owitych dochod\u00f3w:<span class=\"ff1\"> </span>2023 2022 Koszt sprzedanych pr<span class=\"_ _1\"></span>odukt\u00f3w, mat<span class=\"_ _1\"></span>eria\u0142\u00f3w i towar\u00f3w<span class=\"ff1\"> </span>210,3 115,6 Koszty sprzeda\u017cy<span class=\"ff1\"> </span>1,4 1,6 Koszty administrac<span class=\"_ _1\"></span>yjne 18,5 16,1 Koszty finansow<span class=\"_ _1\"></span>e 54,7 38,8 RAZEM UJ\u0118TE W <span class=\"_ _1\"></span>ZYSKU/(STR<span class=\"_ _1\"></span>ACIE) PRZED O<span class=\"_ _1\"></span>PODATKOWA<span class=\"_ _1\"></span>NIEM<span class=\"ff2 fs1\"> </span>284,9 172,1<span class=\"fs1\"> </span>Kwota uj\u0119ta w inny<span class=\"_ _1\"></span>ch ca\u0142kowitych doc<span class=\"_ _1\"></span>hodach<span class=\"ff1\"> </span>98,1 (13,6) RAZEM UJ\u0118TE W <span class=\"_ _1\"></span>CA\u0141KOWITY<span class=\"_ _1\"></span>CH DOCHO<span class=\"_ _1\"></span>DACH<span class=\"ff2\"> </span>383,0 158,5 G\u0141\u00d3WNE ZA\u0141O\u017bENIA AKTUARIALNE<span class=\"ff2\"> </span>G\u0142\u00f3wne za\u0142o\u017cenia aktuarialne przyj\u0119te na dni ko\u0144cz\u0105ce okresy sprawozdawcze:*<span class=\"ff1\"> </span>31.12.2023 31.12.2022 Stopa dyskonta  5,22% 6,73% \u015aredni zak\u0142adan<span class=\"_ _1\"></span>y roczny wzrost po<span class=\"_ _1\"></span>dstaw kalkulacji re<span class=\"_ _1\"></span>zerwy na<span class=\"ff1\"> odprawy emerytal<span class=\"_ _1\"></span>no-rentowe, nagrody </span>jubileuszowe, renty w<span class=\"_ _1\"></span>yr\u00f3wnawcze ora<span class=\"_ _1\"></span>z odprawy po\u015bmi<span class=\"_ _1\"></span>ertne ustalony ja<span class=\"_ _1\"></span>ko \u015brednia dla n<span class=\"_ _1\"></span>ajbli\u017cszych 50 lat pocz\u0105wszy od 202<span class=\"_ _1\"></span>4 roku<span class=\"ff1\"> </span>3,86%** - \u015aredni zak\u0142adan<span class=\"_ _1\"></span>y roczny<span class=\"ff1\"> wzrost podst<span class=\"_ _1\"></span>aw kalkulacji rez<span class=\"_ _1\"></span>erwy na odprawy emerytal<span class=\"_ _1\"></span>no-rentowe, nagrody </span>jubileuszowe oraz r<span class=\"_ _1\"></span>enty wyr\u00f3wnawc<span class=\"_ _1\"></span>ze ustalony jako \u015br<span class=\"_ _1\"></span>ednia dla naj<span class=\"_ _1\"></span>bli\u017cszych 50 lat <span class=\"_ _1\"></span>pocz\u0105wszy od 2023 r<span class=\"_ _1\"></span>oku<span class=\"ff1\"> </span>- 4,50%*** \u015aredni wa\u017cony wsp<span class=\"_ _1\"></span>\u00f3\u0142czynnik mobilno<span class=\"_ _1\"></span>\u015bci pracownicz<span class=\"_ _1\"></span>ej <span class=\"ff1\"> </span>2,39% 2,81% *<span class=\"ls6\">    </span><span class=\"ff5\">W Grupie n<span class=\"_ _1\"></span>a dzie\u0144 <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>grudnia 2023 <span class=\"_ _1\"></span>roku za<span class=\"_ _1\"></span>trudnionych jest 32<span class=\"ff4\"> </span>174 p<span class=\"_ _1\"></span>racownik\u00f3w, w t<span class=\"_ _1\"></span>ym 21<span class=\"ff4\"> </span>446 p<span class=\"_ _1\"></span>racownik\u00f3w JSW tj. <span class=\"_ _1\"></span>66,7%, d<span class=\"_ _1\"></span>latego dominuj\u0105cy <span class=\"_ _1\"></span>wp\u0142yw na <span class=\"_ _1\"></span>wielko\u015b\u0107 zobowi\u0105za\u0144 <span class=\"_ _1\"></span>z<span class=\"_ _0\"></span><span class=\"ff4\"> </span>tytu\u0142u </span>\u015bwiadcze\u0144 <span class=\"_ _0\"></span>pracowniczyc<span class=\"_ _0\"></span>h <span class=\"_ _0\"></span>maj\u0105 <span class=\"_ _0\"></span>za\u0142o\u017ce<span class=\"_ _0\"></span>nia <span class=\"_ _0\"></span>aktuarialn<span class=\"_ _0\"></span>e przy<span class=\"_ _0\"></span>j\u0119te <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>wyc<span class=\"_ _0\"></span>eny <span class=\"_ _0\"></span>Jednostki <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ominuj\u0105cej <span class=\"_ _0\"></span>(na<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>gru<span class=\"_ _0\"></span>dnia <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>rok<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>Gru<span class=\"_ _0\"></span>pie <span class=\"_ _0\"></span>by\u0142<span class=\"_ _0\"></span>o z<span class=\"_ _0\"></span>atrudnionych <span class=\"_ _0\"></span>30<span class=\"_ _0\"></span><span class=\"ff4\"> </span>739 <span class=\"_ _0\"></span>pracownik<span class=\"_ _0\"></span>\u00f3w, w tym 21 <span class=\"ff5\">239 prac<span class=\"_ _0\"></span>ownik\u00f3w JSW tj. 69,1%).<span class=\"_ _1c\"> </span></span>**<span class=\"ls6\">   <span class=\"ff5 ls0\">Kalkulacja rezerwy wed\u0142ug stanu na 31<span class=\"ff4\"> </span>grudnia 2023 roku uwzgl\u0119dnia wzrost podstawy kalkulacji reze<span class=\"_ _1\"></span>rwy na odprawy emerytalno<span class=\"_ _0\"></span><span class=\"ff4\">-</span>rent<span class=\"_ _0\"></span>owe, nagrody <span class=\"_ _1\"></span>jubileuszo<span class=\"_ _0\"></span>we, renty wyr\u00f3wnawcze </span></span>oraz <span class=\"_ _0\"></span>odprawy <span class=\"_ _0\"></span>po\u015bmiertne <span class=\"_ _0\"></span>ustalony <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>poziomie <span class=\"_ _0\"></span>przewidywa<span class=\"_ _0\"></span>nej infl<span class=\"_ _0\"></span>acji <span class=\"_ _0\"></span>z roku <span class=\"_ _0\"></span>poprze<span class=\"_ _0\"></span>dzaj\u0105cego <span class=\"_ _0\"></span>w wys<span class=\"_ _0\"></span>oko\u015bci 1<span class=\"_ _0\"></span>1,4% <span class=\"_ _0\"></span>dla 202<span class=\"_ _0\"></span>4 ro<span class=\"_ _9\"></span><span class=\"ff4\">ku, <span class=\"_ _0\"></span>4,6% <span class=\"_ _0\"></span>dla 2025 <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>3,7% <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>2026 <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>oraz </span>3,5% w kolejnych latac<span class=\"_ _0\"></span>h od 2027 roku.<span class=\"_ _0\"></span> ***<span class=\"ls0\"> <span class=\"ff5\">Kalkulacja <span class=\"_ _b\"> </span>rezerwy<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>wed\u0142u<span class=\"_ _0\"></span>g <span class=\"_ _b\"> </span>stanu  na <span class=\"_ _b\"> </span>31  g<span class=\"_ _1\"></span>rudnia  2022 <span class=\"_ _b\"> </span>roku  uwzgl\u0119dnia <span class=\"_ _b\"> </span>wzrost  podstawy <span class=\"_ _b\"> </span>kalk<span class=\"_ _0\"></span>ulacji <span class=\"_ _8\"> </span>rezerwy <span class=\"_ _b\"> </span>na  odprawy <span class=\"_ _b\"> </span>emeryt<span class=\"_ _0\"></span>alno<span class=\"_ _0\"></span><span class=\"ff4\">-re<span class=\"_ _0\"></span>ntowe, <span class=\"_ _b\"> </span>n<span class=\"_ _0\"></span>agrody <span class=\"_ _b\"> </span>ju<span class=\"_ _0\"></span>bileuszowe <span class=\"_ _8\"> </span>oraz <span class=\"_ _b\"> </span>ren<span class=\"_ _0\"></span>ty </span></span></span>wyr\u00f3wnawcze ustalony na poziomie przewidywanej inflacji z <span class=\"_ _1\"></span>roku poprzedzaj\u0105cego w wysoko\u015bci 17,0% <span class=\"_ _1\"></span>dla 2023 roku, <span class=\"_ _1\"></span>13,1% dla 202<span class=\"_ _0\"></span><span class=\"ff4\">4 roku, 5,9% d<span class=\"_ _1\"></span>la 2025 roku oraz 3<span class=\"_ _1\"></span>,5% w kolejnych </span>latach od 2026 roku.<span class=\"_ _0\"></span> ANALIZA WRA\u017bLIWO\u015aCI<span class=\"ff2\"> </span>Na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>grudnia <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>grudnia <span class=\"_ _9\"></span>2<span class=\"_ _0\"></span>022 <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>zosta\u0142a <span class=\"_ _9\"></span>przeprowadzona <span class=\"_ _9\"></span>analiza <span class=\"_ _9\"></span>wra\u017cliwo\u015bci <span class=\"_ _9\"></span>wynik\u00f3w <span class=\"_ _9\"></span>wyceny <span class=\"_ _9\"></span>aktuarialnej <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>zmian<span class=\"_ _0\"></span>\u0119 za\u0142o\u017ce\u0144 <span class=\"_ _1\"></span>przyj\u0119tych <span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>wyceny <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>zakresie <span class=\"_ _1\"></span>stopy <span class=\"_ _1\"></span>dyskonta <span class=\"_ _1\"></span>oraz <span class=\"_ _1\"></span>planowan<span class=\"_ _1\"></span>ych zmian <span class=\"_ _5\"></span>podstaw w<span class=\"_ _1\"></span>ymiaru \u015bwiad<span class=\"_ _1\"></span>cze\u0144 na<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>wysoko\u015b\u0107 zobow<span class=\"_ _1\"></span>i\u0105za<span class=\"_ _0\"></span>\u0144 z <span class=\"_ _5\"></span>tytu\u0142u \u015bwiadcze\u0144 <span class=\"_ _e\"> </span>pracowniczych  <span class=\"ff1\">w <span class=\"_ _8\"> </span>przedziale  -</span>/+0,5 <span class=\"_ _8\"> </span>p.p.  Ze <span class=\"_ _8\"> </span>wzgl\u0119du  na<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>charakter  funkcjonow<span class=\"_ _1\"></span>ania <span class=\"_ _e\"> </span>bran\u017cy  i<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>pozycji <span class=\"_ _e\"> </span>JSW <span class=\"_ _e\"> </span>w <span class=\"_ _e\"> </span>tej  bran<span class=\"_ _1\"></span>\u017cy, <span class=\"_ _8\"> </span>zmiana wsp\u00f3\u0142czynnika mobilno\u015bci pracowniczej nie wp\u0142ywa istotnie na<span class=\"_ _1\"></span> wyniki wyceny aktuarialnej.<div class=\"c w8 h4 gsbbf\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h3 y45 ff7 fs1 fc0 sc0 ls0 ws0\">Analiza wra\u017cliwo\u015bci na dzie\u0144 31 grudnia 2023 roku:<span class=\"ff1\"> </span></div></div><div class=\"c wa3 hf7 gsbc0\"><div class=\"t m0 x4 h17 y92c ff3 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u \u015bwiadcze\u0144 <span class=\"_ _1\"></span>pracowniczych<span class=\"ff2\"> </span></div><div class=\"t m0 x4 h17 y214 ff2 fs4 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">tytu\u0142u:</span> </div></div><div class=\"c w27 hf7 gsbc1\"><div class=\"t m0 x6b h17 y92d ff3 fs4 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 </div><div class=\"t m0 x4c h17 y111 ff3 fs4 fc0 sc0 ls0 ws0\">ksi\u0119gowa </div><div class=\"t m0 xb h17 y213 ff2 fs4 fc0 sc0 ls0 ws0\">rezerwy </div></div><div class=\"c w13d hd4 gsbc2\"><div class=\"t m0 x76 h17 yc4 ff2 fs4 fc0 sc0 ls0 ws0\">Stopa dyskonta<span class=\"_ _1\"></span> </div></div><div class=\"c w13e hd4 gsbc3\"><div class=\"t m0 x8f h17 yc4 ff2 fs4 fc0 sc0 ls0 ws0\">Planowane zmi<span class=\"_ _1\"></span>any podstaw </div></div><div class=\"c w13f h20 gsbc4\"><div class=\"t m0 x52 h17 yc1 ff2 fs4 fc0 sc0 ls0 ws0\">-0,5 p.p. </div></div><div class=\"c w140 h20 gsbc5\"><div class=\"t m0 x24 h17 yc1 ff2 fs4 fc0 sc0 ls0 ws0\">+0,5 p.p. </div></div><div class=\"c w13f h20 gsbc6\"><div class=\"t m0 x52 h17 yc1 ff2 fs4 fc0 sc0 ls0 ws0\">-0,5 p.p. </div></div><div class=\"c w141 h20 gsbc7\"><div class=\"t m0 xba h17 yc1 ff2 fs4 fc0 sc0 ls0 ws0\">+0,5 p.p. </div></div><div class=\"c wa3 h70 gsbc8\"><div class=\"t m0 x65 h7e y69 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff1\">odpraw emer<span class=\"_ _1\"></span>ytalnych i rentowyc<span class=\"_ _1\"></span>h </span></span></div></div><div class=\"c w27 h70 gsbc9\"><div class=\"t m0 x42 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">316,2 </div></div><div class=\"c w13f h70 gsbca\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">328,1 </div></div><div class=\"c w140 h70 gsbcb\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">305,0 </div></div><div class=\"c w13f h70 gsbcc\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">304,3 </div></div><div class=\"c w141 h70 gsbcd\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">328,8 </div></div><div class=\"c wa3 h70 gsbce\"><div class=\"t m0 x65 h7e y69 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">nagr\u00f3d jubile<span class=\"_ _1\"></span>uszowych<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w27 h70 gsbcf\"><div class=\"t m0 x42 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">625,6 </div></div><div class=\"c w13f h70 gsbd0\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">643,6 </div></div><div class=\"c w140 h70 gsbd1\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">608,7 </div></div><div class=\"c w13f h70 gsbd2\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">605,6 </div></div><div class=\"c w141 h70 gsbd3\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">646,7 </div></div><div class=\"c wa3 h70 gsbd4\"><div class=\"t m0 x65 h7e y69 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">rent wyr\u00f3wnaw<span class=\"_ _1\"></span>czych<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w27 h70 gsbd5\"><div class=\"t m0 x42 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">108,7 </div></div><div class=\"c w13f h70 gsbd6\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">114,5 </div></div><div class=\"c w140 h70 gsbd7\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">103,4 </div></div><div class=\"c w13f h70 gsbd8\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">102,9 </div></div><div class=\"c w141 h70 gsbd9\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">114,9 </div></div><div class=\"c wa3 h70 gsbda\"><div class=\"t m0 x65 h7e y69 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">odpraw po\u015bmiertn<span class=\"_ _1\"></span>ych<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w27 h70 gsbdb\"><div class=\"t m0 x17 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">23,8 </div></div><div class=\"c w13f h70 gsbdc\"><div class=\"t m0 x2a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">24,5 </div></div><div class=\"c w140 h70 gsbdd\"><div class=\"t m0 x2a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">23,0 </div></div><div class=\"c w13f h70 gsbde\"><div class=\"t m0 x2a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">23,1 </div></div><div class=\"c w141 h70 gsbdf\"><div class=\"t m0 x2a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">24,5 </div></div><div class=\"c wa3 h6f gsbe0\"><div class=\"t m0 x65 h7e y69 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">odpis\u00f3w na ZF<span class=\"_ _1\"></span>\u015aS dla emeryt<span class=\"_ _1\"></span>\u00f3w i rencist\u00f3w<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w27 h6f gsbe1\"><div class=\"t m0 x17 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">18,0 </div></div><div class=\"c w13f h6f gsbe2\"><div class=\"t m0 x2a h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">19,3 </div></div><div class=\"c w140 h6f gsbe3\"><div class=\"t m0 x2a h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">16,8 </div></div><div class=\"c w13f h6f gsbe4\"><div class=\"t m0 x2a h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">16,8 </div></div><div class=\"c w141 h6f gsbe5\"><div class=\"t m0 x2a h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">19,3 </div></div><div class=\"c wa3 h40 gsbe6\"><div class=\"t m0 x4 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w27 h40 gsbe7\"><div class=\"t m0 x4c h17 yb ff2 fs4 fcb sc0 ls0 ws0\">1 092,3 </div></div><div class=\"c w13f h40 gsbe8\"><div class=\"t m0 x47 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">1 130,0 </div></div><div class=\"c w140 h40 gsbe9\"><div class=\"t m0 x47 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">1 056,9 </div></div><div class=\"c w13f h40 gsbea\"><div class=\"t m0 x47 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">1 052,7 </div></div><div class=\"c w141 h40 gsbeb\"><div class=\"t m0 x47 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">1 134,2 </div></div><div class=\"c wa3 h40 gsbec\"><div class=\"t m0 x4 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">ZMIANA W <span class=\"ff3\">STO<span class=\"_ _1\"></span>SUNKU DO WART<span class=\"_ _1\"></span>O\u015aCI KSI\u0118GO<span class=\"_ _1\"></span>WEJ<span class=\"ff2\"> </span></span></div></div><div class=\"c w13f h40 gsbed\"><div class=\"t m0 x2a h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">37,7 </div></div><div class=\"c w140 h40 gsbee\"><div class=\"t m0 x29 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">(35,4) </div></div><div class=\"c w13f h40 gsbef\"><div class=\"t m0 x29 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">(39,6) </div></div><div class=\"c w141 h40 gsbf0\"><div class=\"t m0 x2a h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">41,9 </div></div><div class=\"c w8 h4 gsbbf\"><div class=\"t m0 x8 h3 y356 ff7 fs1 fc0 sc0 ls0 ws0\">Analiza wra\u017cliwo\u015bci na dzie\u0144 31 grudnia 2022 roku:<span class=\"ff1\"> </span></div></div><div class=\"c w142 hf8 gsbf1\"><div class=\"t m0 x4 h17 y4fb ff3 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u \u015bwiadcz<span class=\"_ _1\"></span>e\u0144 pracowniczych<span class=\"ff2\"> </span></div><div class=\"t m0 x4 h17 y214 ff2 fs4 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">tytu\u0142u:</span> </div></div><div class=\"c wa0 hf8 gsbf2\"><div class=\"t m0 x43 h17 y224 ff3 fs4 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 </div><div class=\"t m0 xb h17 y212 ff3 fs4 fc0 sc0 ls0 ws0\">ksi\u0119gowa </div><div class=\"t m0 x43 h17 ydf ff2 fs4 fc0 sc0 ls0 ws0\">rezerwy </div></div><div class=\"c w13d hf9 gsbf3\"><div class=\"t m0 x76 h17 yc4 ff2 fs4 fc0 sc0 ls0 ws0\">Stopa dyskonta<span class=\"_ _1\"></span> </div></div><div class=\"c w13e hf9 gsbf4\"><div class=\"t m0 x8f h17 yc4 ff2 fs4 fc0 sc0 ls0 ws0\">Planowane zmi<span class=\"_ _1\"></span>any podstaw </div></div><div class=\"c w13f h26 gsbf5\"><div class=\"t m0 x52 h17 yc1 ff2 fs4 fc0 sc0 ls0 ws0\">-0,5 p.p. </div></div><div class=\"c w140 h26 gsbf6\"><div class=\"t m0 x24 h17 yc1 ff2 fs4 fc0 sc0 ls0 ws0\">+0,5 p.p. </div></div><div class=\"c w13f h26 gsbf7\"><div class=\"t m0 x52 h17 yc1 ff2 fs4 fc0 sc0 ls0 ws0\">-0,5 p.p. </div></div><div class=\"c w141 h26 gsbf8\"><div class=\"t m0 xba h17 yc1 ff2 fs4 fc0 sc0 ls0 ws0\">+0,5 p.p. </div></div><div class=\"c w142 h6f gsbf9\"><div class=\"t m0 x65 h7e y69 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff1\">odpraw emer<span class=\"_ _1\"></span>ytalnych i rentowyc<span class=\"_ _1\"></span>h </span></span></div></div><div class=\"c wa0 h6f gsbfa\"><div class=\"t m0 x17 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">244,9 </div></div><div class=\"c w13f h6f gsbfb\"><div class=\"t m0 x29 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">253,9 </div></div><div class=\"c w140 h6f gsbfc\"><div class=\"t m0 x29 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">236,3 </div></div><div class=\"c w13f h6f gsbfd\"><div class=\"t m0 x29 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">235,8 </div></div><div class=\"c w141 h6f gsbfe\"><div class=\"t m0 x29 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">254,4 </div></div><div class=\"c w142 h70 gsbff\"><div class=\"t m0 x65 h7e y69 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">nagr\u00f3d jubile<span class=\"_ _1\"></span>uszowych<span class=\"ff1\"> </span></span></span></div></div><div class=\"c wa0 h70 gsc00\"><div class=\"t m0 x17 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">513,3 </div></div><div class=\"c w13f h70 gsc01\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">527,6 </div></div><div class=\"c w140 h70 gsc02\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">499,6 </div></div><div class=\"c w13f h70 gsc03\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">497,1 </div></div><div class=\"c w141 h70 gsc04\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">530,2 </div></div><div class=\"c w142 h70 gsc05\"><div class=\"t m0 x65 h7e y69 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">rent wyr\u00f3wnaw<span class=\"_ _1\"></span>czych<span class=\"ff1\"> </span></span></span></div></div><div class=\"c wa0 h70 gsc06\"><div class=\"t m0 x31 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">77,6 </div></div><div class=\"c w13f h70 gsc07\"><div class=\"t m0 x2a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">81,3 </div></div><div class=\"c w140 h70 gsc08\"><div class=\"t m0 x2a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">74,2 </div></div><div class=\"c w13f h70 gsc09\"><div class=\"t m0 x2a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">73,9 </div></div><div class=\"c w141 h70 gsc0a\"><div class=\"t m0 x2a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">81,6 </div></div><div class=\"c w142 h70 gsc0b\"><div class=\"t m0 x65 h7e y69 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">odpis\u00f3w na ZF<span class=\"_ _1\"></span>\u015aS dla emeryt<span class=\"_ _1\"></span>\u00f3w i rencist\u00f3w<span class=\"ff1\"> </span></span></span></div></div><div class=\"c wa0 h70 gsc0c\"><div class=\"t m0 x31 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">10,5 </div></div><div class=\"c w13f h70 gsc0d\"><div class=\"t m0 x2a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">11,0 </div></div><div class=\"c w140 h70 gsc0e\"><div class=\"t m0 x76 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">9,9 </div></div><div class=\"c w13f h70 gsc0f\"><div class=\"t m0 x76 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">9,9 </div></div><div class=\"c w141 h70 gsc10\"><div class=\"t m0 x2a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">11,1 </div></div><div class=\"c w142 h40 gsc11\"><div class=\"t m0 x4 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">RAZEM </div></div><div class=\"c wa0 h40 gsc12\"><div class=\"t m0 x17 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">846,3 </div></div><div class=\"c w13f h40 gsc13\"><div class=\"t m0 x29 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">873,8 </div></div><div class=\"c w140 h40 gsc14\"><div class=\"t m0 x29 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">820,0 </div></div><div class=\"c w13f h40 gsc15\"><div class=\"t m0 x29 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">816,7 </div></div><div class=\"c w141 h40 gsc16\"><div class=\"t m0 x29 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">877,3 </div></div><div class=\"c w142 h40 gsc17\"><div class=\"t m0 x4 h54 yb ff3 fs4 fc2 sc0 ls0 ws0\">ZMIANA W STO<span class=\"_ _1\"></span>SUNKU DO WA<span class=\"_ _1\"></span>RTO\u015aCI KSI\u0118<span class=\"_ _1\"></span>GOWEJ<span class=\"ff2 fs1\"> </span></div></div><div class=\"c w13f h40 gsc18\"><div class=\"t m0 x2a h17 yb ff2 fs4 fc2 sc0 ls0 ws0\">27,5 </div></div><div class=\"c w140 h40 gsc19\"><div class=\"t m0 x29 h17 yb ff2 fs4 fc2 sc0 ls0 ws0\">(26,3) </div></div><div class=\"c w13f h40 gsc1a\"><div class=\"t m0 x29 h17 yb ff2 fs4 fc2 sc0 ls0 ws0\">(29,6) </div></div><div class=\"c w141 h40 gsc1b\"><div class=\"t m0 x2a h17 yb ff2 fs4 fc2 sc0 ls0 ws0\">31,0 </div></div><div class=\"c w8 h4 gsbbf\"><div class=\"t m0 x8 h3 y938 ff7 fs1 fc0 sc0 ls0 ws0\">W <span class=\"_ _9\"></span>powy\u017cszych <span class=\"_ _0\"></span>analizach <span class=\"_ _9\"></span>wra\u017cliwo\u015bci <span class=\"_ _0\"></span>warto\u015b\u0107 <span class=\"_ _9\"></span>bie\u017c\u0105ca <span class=\"_ _9\"></span>zobowi\u0105zania <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _0\"></span>okr<span class=\"_ _0\"></span>e\u015blonych <span class=\"_ _9\"></span>\u015bwiadcze\u0144 <span class=\"_ _0\"></span>pracowniczych <span class=\"_ _9\"></span>zosta\u0142a <span class=\"_ _0\"></span>obliczon<span class=\"_ _9\"></span>a <span class=\"_ _0\"></span>metod\u0105 </div><div class=\"t m0 x8 h3 y939 ff7 fs1 fc0 sc0 ls0 ws0\">prognozowanych <span class=\"_ _0\"></span>\u015bwiadcze\u0144 <span class=\"_ _0\"></span>jednostkowych, <span class=\"_ _9\"></span>czyli <span class=\"_ _0\"></span>tak\u0105 <span class=\"_ _9\"></span>sam\u0105 <span class=\"_ _0\"></span>jak <span class=\"_ _0\"></span>zastosowano <span class=\"_ _0\"></span>przy <span class=\"_ _9\"></span>obliczeniu <span class=\"_ _0\"></span>zobowi\u0105zania <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>\u015bwiadcze\u0144 <span class=\"_ _0\"></span>praco<span class=\"_ _9\"></span><span class=\"ff1\">wniczych </span></div><div class=\"t m0 x8 h3 y2d2 ff7 fs1 fc0 sc0 ls0 ws0\">uj\u0119tego w<span class=\"ff1\"> skonsolidowanym sprawozdaniu z sytuacji finansowej. </span></div><div class=\"t m0 x8 h54 y93a ff3 fs1 fc1 sc0 ls0 ws0\">OKRES ZAPADALNO\u015aCI ZOBOWI\u0104ZA\u0143 Z TYTU\u0141U \u015aWIADC<span class=\"_ _1\"></span>ZE\u0143 PRACOWNICZY<span class=\"ff2 lsd\">CH<span class=\"ls0\"> </span></span></div><div class=\"t m0 x8 h3 y3fd ff7 fs1 fc0 sc0 ls0 ws0\">Poni\u017cej <span class=\"_ _9\"></span>zaprezentowano <span class=\"_ _9\"></span>wyniki <span class=\"_ _0\"></span>wyceny <span class=\"_ _9\"></span>aktuarialnej <span class=\"_ _9\"></span>zobowi\u0105za\u0144 <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _9\"></span>\u015bwiadcze\u0144 <span class=\"_ _0\"></span>praco<span class=\"_ _0\"></span>wniczych <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>dzie\u0144<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>31<span class=\"_ _0\"></span><span class=\"ff1\"> grudnia 2023 <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>w podziale </span></div><div class=\"t m0 x8 h3 y8d2 ff1 fs1 fc0 sc0 ls3 ws0\">na<span class=\"ls0\"> <span class=\"ff7\">okresy zapadalno\u015bci:</span> </span></div></div><div class=\"c w143 hfa gsc1c\"><div class=\"t m0 x4 h17 y42f ff3 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u \u015bwiadcz<span class=\"_ _1\"></span>e\u0144<span class=\"ff2\"> </span></div><div class=\"t m0 x4 h17 y34c ff2 fs4 fc0 sc0 ls0 ws0\">pracowniczych z <span class=\"ff3\">t<span class=\"_ _1\"></span>ytu\u0142u:<span class=\"ff2\"> </span></span></div></div><div class=\"c w144 h70 gsc1d\"><div class=\"t m0 xa0 h17 y12 ff3 fs4 fc0 sc0 ls0 ws0\">Okres wyp\u0142aty<span class=\"ff2\"> </span></div></div><div class=\"c w145 h70 gsc1e\"><div class=\"t m0 x35 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">2024 </div></div><div class=\"c w146 h70 gsc1f\"><div class=\"t m0 x35 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">2025 </div></div><div class=\"c w35 h70 gsc20\"><div class=\"t m0 x35 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">2026 </div></div><div class=\"c w35 h70 gsc21\"><div class=\"t m0 x35 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">2027 </div></div><div class=\"c w146 h70 gsc22\"><div class=\"t m0 x35 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">2028 </div></div><div class=\"c w35 h70 gsc23\"><div class=\"t m0 x2 h17 y12 ff3 fs4 fc0 sc0 ls0 ws0\">Pozosta\u0142e lata<span class=\"ff2\"> </span></div></div><div class=\"c w143 h6f gsc24\"><div class=\"t m0 x65 h7e y69 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff1\">odpraw emer<span class=\"_ _1\"></span>ytalnych i rentowyc<span class=\"_ _1\"></span>h  </span></span></div></div><div class=\"c w145 h6f gsc25\"><div class=\"t m0 x1 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">38,3 </div></div><div class=\"c w146 h6f gsc26\"><div class=\"t m0 x1 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">15,9 </div></div><div class=\"c w35 h6f gsc27\"><div class=\"t m0 x1 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">15,9 </div></div><div class=\"c w35 h6f gsc28\"><div class=\"t m0 x1 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">18,2 </div></div><div class=\"c w146 h6f gsc29\"><div class=\"t m0 x1 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">21,2 </div></div><div class=\"c w35 h6f gsc2a\"><div class=\"t m0 xba h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">206,7 </div></div><div class=\"c w143 h70 gsc2b\"><div class=\"t m0 x65 h7e y69 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">nagr\u00f3d jubile<span class=\"_ _1\"></span>uszowych<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w145 h70 gsc2c\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">82,6 </div></div><div class=\"c w146 h70 gsc2d\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">72,9 </div></div><div class=\"c w35 h70 gsc2e\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">64,6 </div></div><div class=\"c w35 h70 gsc2f\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">54,7 </div></div><div class=\"c w146 h70 gsc30\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">56,9 </div></div><div class=\"c w35 h70 gsc31\"><div class=\"t m0 xba h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">293,9 </div></div><div class=\"c w143 h70 gsc32\"><div class=\"t m0 x65 h7e y69 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">rent wyr\u00f3wnaw<span class=\"_ _1\"></span>czych<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w145 h70 gsc33\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">8,0 </div></div><div class=\"c w146 h70 gsc34\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">7,7 </div></div><div class=\"c w35 h70 gsc35\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">7,4 </div></div><div class=\"c w35 h70 gsc36\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">7,0 </div></div><div class=\"c w146 h70 gsc37\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">6,6 </div></div><div class=\"c w35 h70 gsc38\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">72,0 </div></div><div class=\"c w143 h70 gsc39\"><div class=\"t m0 x65 h7e y69 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">odprawy po\u015bmi<span class=\"_ _1\"></span>ertne<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w145 h70 gsc3a\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">2,6 </div></div><div class=\"c w146 h70 gsc3b\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">2,5 </div></div><div class=\"c w35 h70 gsc3c\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">2,4 </div></div><div class=\"c w35 h70 gsc3d\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">2,2 </div></div><div class=\"c w146 h70 gsc3e\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">2,1 </div></div><div class=\"c w35 h70 gsc3f\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">12,0 </div></div><div class=\"c w143 h70 gsc40\"><div class=\"t m0 x65 h7e y69 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">odpis\u00f3w na ZF<span class=\"_ _1\"></span>\u015aS dla emeryt\u00f3w i r<span class=\"_ _1\"></span>encist\u00f3w<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w145 h70 gsc41\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,9 </div></div><div class=\"c w146 h70 gsc42\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,9 </div></div><div class=\"c w35 h70 gsc43\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,9 </div></div><div class=\"c w35 h70 gsc44\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,8 </div></div><div class=\"c w146 h70 gsc45\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,8 </div></div><div class=\"c w35 h70 gsc46\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">13,7 </div></div><div class=\"c w143 h40 gsc47\"><div class=\"t m0 x4 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w145 h40 gsc48\"><div class=\"t m0 xba h17 yb ff2 fs4 fcb sc0 ls0 ws0\">132,4 </div></div><div class=\"c w146 h40 gsc49\"><div class=\"t m0 x1 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">99,9 </div></div><div class=\"c w35 h40 gsc4a\"><div class=\"t m0 x1 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">91,2 </div></div><div class=\"c w35 h40 gsc4b\"><div class=\"t m0 x1 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">82,9 </div></div><div class=\"c w146 h40 gsc4c\"><div class=\"t m0 x1 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">87,6 </div></div><div class=\"c w35 h40 gsc4d\"><div class=\"t m0 xba h17 yb ff2 fs4 fcb sc0 ls0 ws0\">598,3 </div></div><div class=\"c w8 h4 gsbbf\"><div class=\"t m0 x8 h3 y238 ff7 fs1 fc0 sc0 ls0 ws0\">Wyniki wyceny aktuarialnej zobowi\u0105za\u0144 z tytu\u0142u \u015bwiadcze\u0144 p<span class=\"_ _1\"></span>racowniczych na dzie\u0144 31<span class=\"ff1\"> grudnia <span class=\"_ _0\"></span>2022 roku w </span>podziale na okresy zapadalno\u015bci:<span class=\"ff1\"> </span></div></div><div class=\"c w143 hfb gsc4e\"><div class=\"t m0 x4 h17 y42f ff3 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u \u015bwiadcze\u0144<span class=\"ff2\"> </span></div><div class=\"t m0 x4 h17 y106 ff2 fs4 fc0 sc0 ls0 ws0\">pracowniczych z <span class=\"ff3\">t<span class=\"_ _1\"></span>ytu\u0142u:<span class=\"ff2\"> </span></span></div></div><div class=\"c w144 h78 gsc4f\"><div class=\"t m0 xa0 h17 y12 ff3 fs4 fc0 sc0 ls0 ws0\">Okres wyp\u0142aty<span class=\"ff2\"> </span></div></div><div class=\"c w145 h70 gsc50\"><div class=\"t m0 x35 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">2023 </div></div><div class=\"c w146 h70 gsc51\"><div class=\"t m0 x35 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">2024 </div></div><div class=\"c w35 h70 gsc52\"><div class=\"t m0 x35 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">2025 </div></div><div class=\"c w35 h70 gsc53\"><div class=\"t m0 x35 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">2026 </div></div><div class=\"c w146 h70 gsc54\"><div class=\"t m0 x35 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">2027 </div></div><div class=\"c w35 h70 gsc55\"><div class=\"t m0 x2 h17 y12 ff3 fs4 fc0 sc0 ls0 ws0\">Pozosta\u0142e lata<span class=\"ff2\"> </span></div></div><div class=\"c w143 h70 gsc56\"><div class=\"t m0 x65 h7e y69 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff1\">odpraw emer<span class=\"_ _1\"></span>ytalnych i rentowyc<span class=\"_ _1\"></span>h  </span></span></div></div><div class=\"c w145 h70 gsc57\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">27,6 </div></div><div class=\"c w146 h70 gsc58\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">11,4 </div></div><div class=\"c w35 h70 gsc59\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">13,6 </div></div><div class=\"c w35 h70 gsc5a\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">13,9 </div></div><div class=\"c w146 h70 gsc5b\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">16,7 </div></div><div class=\"c w35 h70 gsc5c\"><div class=\"t m0 xba h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">161,7 </div></div><div class=\"c w143 h70 gsc5d\"><div class=\"t m0 x65 h7e y69 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">nagr\u00f3d jubile<span class=\"_ _1\"></span>uszowych<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w145 h70 gsc5e\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">61,2 </div></div><div class=\"c w146 h70 gsc5f\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">57,0 </div></div><div class=\"c w35 h70 gsc60\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">57,7 </div></div><div class=\"c w35 h70 gsc61\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">51,1 </div></div><div class=\"c w146 h70 gsc62\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">45,6 </div></div><div class=\"c w35 h70 gsc63\"><div class=\"t m0 xba h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">240,7 </div></div><div class=\"c w143 h70 gsc64\"><div class=\"t m0 x65 h7e y69 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">rent wyr\u00f3wnaw<span class=\"_ _1\"></span>czych<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w145 h70 gsc65\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">6,0 </div></div><div class=\"c w146 h70 gsc66\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">6,2 </div></div><div class=\"c w35 h70 gsc67\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">5,9 </div></div><div class=\"c w35 h70 gsc68\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">5,5 </div></div><div class=\"c w146 h70 gsc69\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">5,1 </div></div><div class=\"c w35 h70 gsc6a\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">48,9 </div></div><div class=\"c w143 h70 gsc6b\"><div class=\"t m0 x65 h7e y69 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">odpis\u00f3w na ZF<span class=\"_ _1\"></span>\u015aS dla emeryt<span class=\"_ _1\"></span>\u00f3w i rencist\u00f3w<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w145 h70 gsc6c\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,8 </div></div><div class=\"c w146 h70 gsc6d\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,7 </div></div><div class=\"c w35 h70 gsc6e\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,7 </div></div><div class=\"c w35 h70 gsc6f\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,6 </div></div><div class=\"c w146 h70 gsc70\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,6 </div></div><div class=\"c w35 h70 gsc71\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">7,1 </div></div><div class=\"c w143 h40 gsc72\"><div class=\"t m0 x4 h54 yb ff2 fs4 fc0 sc0 ls0 ws0\">RAZEM<span class=\"fs1\"> </span></div></div><div class=\"c w145 h40 gsc73\"><div class=\"t m0 x1 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">95,6 </div></div><div class=\"c w146 h40 gsc74\"><div class=\"t m0 x1 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">75,3 </div></div><div class=\"c w35 h40 gsc75\"><div class=\"t m0 x1 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">77,9 </div></div><div class=\"c w35 h40 gsc76\"><div class=\"t m0 x1 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">71,1 </div></div><div class=\"c w146 h40 gsc77\"><div class=\"t m0 x1 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">68,0 </div></div><div class=\"c w35 h40 gsc78\"><div class=\"t m0 xba h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">458,4 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "KOSZT SPR<span class=\"ff3\">ZEDANYCH PRODUKT\u00d3W, MATERIA\u0141\u00d3W I TOWAR\u00d3W</span> 2023 2022 (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ffa\"> </span>Amortyzacja 1 729,2 1 512,9 Zu\u017cycie materia\u0142<span class=\"_ _1\"></span>\u00f3w i energii, w tym:<span class=\"ff1\"> </span>3 872,0 2 988,3 \u2012<span class=\"ffc\"> <span class=\"ff5\">zu\u017cycie materia\u0142<span class=\"_ _1\"></span>\u00f3w<span class=\"ff4\"> </span></span></span>2 758,6 2 075,2 \u2012<span class=\"ffc\"> <span class=\"ff5\">zu\u017cycie ener<span class=\"_ _1\"></span>gii<span class=\"ff4\"> </span></span></span>1 113,4 913,1 Us\u0142ugi obce<span class=\"ff1\"> </span>2 430,4 1 872,6 \u015awiadczenia na rz<span class=\"_ _1\"></span>ecz pracownik\u00f3w**<span class=\"_ _1\"></span><span class=\"ff1\"> </span>7 407,3 5 713,4 Podatki i op\u0142aty<span class=\"ff1\"> </span>349,5 231,3 Pozosta\u0142e koszt<span class=\"_ _1\"></span>y rodzajowe<span class=\"ff1\"> </span>56,9 65,7 Warto\u015b\u0107 sprzedany<span class=\"_ _1\"></span>ch materia\u0142\u00f3w i t<span class=\"_ _1\"></span>owar\u00f3w<span class=\"ff1\"> </span>84,3 127,0 RAZEM KOSZT<span class=\"_ _1\"></span>Y RODZAJOWE 15<span class=\"ls0\"> 929,6 </span>12<span class=\"ls0\"> 511,2 </span>Koszty <span class=\"ff7\">sprzeda\u017cy</span> (449,3) (357,2) Koszty administrac<span class=\"_ _1\"></span>yjne (1<span class=\"ls0\"> 060,2) </span>(826,6) Warto\u015b\u0107 \u015bwiadcze\u0144 i <span class=\"_ _1\"></span>rzeczowych akty<span class=\"_ _1\"></span>w\u00f3w trwa\u0142<span class=\"_ _1\"></span>ych wytworzonych <span class=\"_ _1\"></span>na potrzeby w\u0142a<span class=\"_ _1\"></span>sne<span class=\"ff1\"> </span>(w tym <span class=\"ff7\">wyrobisk ruc<span class=\"_ _1\"></span>howych i zbrojenia <span class=\"_ _1\"></span>\u015bcian)<span class=\"ff1\"> </span></span>(2<span class=\"ls0\"> 689,7) </span>(1<span class=\"ls0\"> 733,5) </span>Zmiana stanu pr<span class=\"_ _1\"></span>odukt\u00f3w<span class=\"ff1\"> </span>(239,7) (111,3) KOSZT SPRZEDA<span class=\"_ _1\"></span>NYCH PROD<span class=\"_ _1\"></span>UKT\u00d3W, MATERI<span class=\"_ _1\"></span>A\u0141\u00d3W I TOW<span class=\"_ _1\"></span>AR\u00d3W<span class=\"ff2\"> </span>11<span class=\"ls0\"> 490,7 </span>9 482,6 *<span class=\"ls6\">   </span><span class=\"ff5\">Dane przekszta\u0142c<span class=\"_ _0\"></span>one w zwi\u0105zku z zastos<span class=\"_ _0\"></span>owan\u0105 zmian\u0105 zasad (<span class=\"_ _0\"></span>polityki) rachunkowo\u015bci, k<span class=\"_ _0\"></span>t\u00f3ra zosta\u0142a szerzej <span class=\"_ _0\"></span>opisana w Nocie 2.6.<span class=\"_ _9\"></span></span> **<span class=\"ls0\">  <span class=\"ls14\">W </span><span class=\"ff5\">2<span class=\"_ _1\"></span>023 roku pozycja obejmuje koszt <span class=\"_ _1\"></span>motywacyj<span class=\"_ _0\"></span>nej nag<span class=\"_ _1\"></span>rody jednorazowej \u0142\u0105cznie z kosztami pracodawcy w wysoko\u015bci 262,2<span class=\"ff4\"> <span class=\"ls15\">mln</span> </span>PL<span class=\"_ _0\"></span>N (wyp\u0142aconej pracownikom JSW w<span class=\"ff4\"> lipcu i <span class=\"_ _1\"></span>sierpniu </span></span></span>2023 rok<span class=\"_ _0\"></span>u n<span class=\"_ _0\"></span>a po<span class=\"_ _0\"></span>dstawie z<span class=\"_ _0\"></span>awartego <span class=\"_ _0\"></span>w d<span class=\"_ _0\"></span>niu 1<span class=\"_ _0\"></span>1 li<span class=\"_ _0\"></span>pca 202<span class=\"_ _0\"></span>3 rok<span class=\"_ _0\"></span>u Porozumi<span class=\"_ _0\"></span>enia <span class=\"_ _0\"></span>pomi\u0119dzy <span class=\"_ _0\"></span>Zarz\u0105<span class=\"_ _0\"></span><span class=\"ff4\">dem <span class=\"_ _0\"></span>JSW <span class=\"_ _0\"></span>a </span>R<span class=\"_ _0\"></span>eprezentatywnymi <span class=\"_ _0\"></span>Organizacjami <span class=\"_ _0\"></span>Z<span class=\"_ _0\"></span>wi\u0105zkowymi <span class=\"_ _0\"></span>dzia\u0142aj\u0105cymi <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> JSW) <span class=\"_ _0\"></span>oraz </span>koszt dodatkowej premi<span class=\"_ _0\"></span>i jednorazowej \u0142\u0105czni<span class=\"_ _0\"></span>e z kosztami <span class=\"_ _0\"></span>pracodawcy w wysok<span class=\"_ _0\"></span>o\u015bci 354,3<span class=\"_ _0\"></span><span class=\"ff4\"> </span>ml<span class=\"_ _0\"></span>n PLN (wyp\u0142aconej pr<span class=\"_ _0\"></span>acownikom JSW w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>pa\u017adziernik<span class=\"_ _0\"></span>u 2023<span class=\"ff4\"> roku n<span class=\"_ _0\"></span>a podstawie zawarteg<span class=\"_ _0\"></span>o </span>w dniu 1<span class=\"ff5\">3 pa\u017adziernik<span class=\"_ _0\"></span>a 2023 roku Porozumieni<span class=\"_ _0\"></span>a pomi\u0119dzy Zarz<span class=\"_ _0\"></span>\u0105dem JSW a Reprezent<span class=\"_ _0\"></span>atywnymi Organizacjami Z<span class=\"_ _0\"></span>wi\u0105zkowymi dzia\u0142aj\u0105cym<span class=\"_ _0\"></span>i w<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>JSW). Natomiast <span class=\"_ _9\"></span>w <span class=\"_ _b\"> </span>2022 <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _9\"></span>pozycja <span class=\"_ _b\"> </span>obejmuje <span class=\"_ _b\"></span>koszt <span class=\"_ _9\"></span>nagrody <span class=\"_ _b\"> </span>jednorazowej <span class=\"_ _b\"> </span>\u0142\u0105cznie <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>osztami <span class=\"_ _b\"> </span>pracodawcy <span class=\"_ _b\"> </span>w <span class=\"_ _9\"></span>wysoko\u015bci <span class=\"_ _b\"> </span>472,2 <span class=\"_ _9\"></span>mln<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>PLN, <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>t<span class=\"_ _9\"></span>\u00f3ra <span class=\"_ _9\"></span>zosta\u0142<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>wyp\u0142acona <span class=\"_ _b\"> </span>w <span class=\"_ _9\"></span>lipcu <span class=\"_ _b\"> </span>2022 <span class=\"_ _9\"></span>rok<span class=\"_ _0\"></span>u pracownikom JSW na podstawie Porozumieni<span class=\"_ _0\"></span>a zawartego w dniu 5 <span class=\"_ _1\"></span>lipca 2022 roku pomi\u0119dzy Zarz\u0105dem<span class=\"_ _0\"></span> JSW a Reprezentatywnymi Organi<span class=\"_ _9\"></span>zacjami Zwi\u0105zkowymi dzia\u0142aj\u0105cymi w<span class=\"ff4\"> JSW.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "4.3.<span class=\"ffb ls0\"> <span class=\"ff3\">POZOSTA\u0141E PRZYCHOD<span class=\"_ _0\"></span>Y<span class=\"ff2\"> </span></span></span>Nota 2023 2022 Przedawnione i um<span class=\"_ _1\"></span>orzone zobowi\u0105za<span class=\"_ _1\"></span>nia wraz z odset<span class=\"_ _1\"></span>kami<span class=\"ff1\"> </span>35,0 27,6 Odsetki 34,9 16,4 Otrzymane odsz<span class=\"_ _1\"></span>kodowania, kary 24,0 85,1 Odwr\u00f3cenie odpisu a<span class=\"_ _1\"></span>ktualizuj\u0105cego n<span class=\"_ _1\"></span>ale\u017cno\u015bci i pozosta\u0142<span class=\"_ _1\"></span>e aktywa fina<span class=\"_ _1\"></span>nsowe<span class=\"ff1\"> </span>14,1 0,7<span class=\"_ _1c\"> </span>Otrzymana pomoc fin<span class=\"_ _1\"></span>ansowa dla <span class=\"ff7\">sektor\u00f3<span class=\"_ _1\"></span>w energoch\u0142onn<span class=\"_ _1\"></span>ych zwi\u0105zana ze w<span class=\"_ _1\"></span>zrostami cen gazu </span>ziemnego i energii <span class=\"_ _1\"></span>elektrycznej 18,6 - Odwr\u00f3cenie odpisu a<span class=\"_ _1\"></span>ktualizuj\u0105cego rz<span class=\"_ _1\"></span>eczowe aktywa trw<span class=\"_ _1\"></span>a\u0142e, warto\u015bci nie<span class=\"_ _1\"></span>materialne i <span class=\"_ _1\"></span>prawo do<span class=\"ls0\"> <span class=\"ff7\">u\u017cytkowa<span class=\"_ _1\"></span>nia sk\u0142adnika akty<span class=\"_ _1\"></span>w\u00f3w<span class=\"ff1\"> </span></span></span>7.4 15,9 15,0 Ujawnienie <span class=\"ff7\">towar\u00f3w<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span>12,8 15,4 Przychody z tytu\u0142u <span class=\"_ _1\"></span>przyznanych \u015bwi<span class=\"_ _1\"></span>adectw efektyw<span class=\"_ _1\"></span>no\u015bci energetycznej (<span class=\"_ _1\"></span>certyfikaty bia\u0142e)<span class=\"ff1\"> </span>10,6 - Dotacje (odpisane <span class=\"_ _1\"></span>w wysoko\u015bci am<span class=\"_ _1\"></span>ortyzacji)<span class=\"ff1\"> </span>6,3 4,1 Przychody zwi\u0105zan<span class=\"_ _1\"></span>e z nieodp\u0142atnym <span class=\"_ _1\"></span>przekazaniem za<span class=\"_ _1\"></span>k\u0142adu g\u00f3rniczego OG \u201eJastrz<span class=\"_ _1\"></span>\u0119bie III\u201d do<span class=\"ls0\"> SRK<span class=\"_ _1\"></span> </span>- 65,8 Pozosta\u0142e<span class=\"ff1\"> </span>15,1 16,4 RAZEM POZOS<span class=\"_ _1\"></span>TA\u0141E PRZYCH<span class=\"_ _1\"></span>ODY<span class=\"ff2\"> </span>187,3 246,5<span class=\"_ _1c\"> </span>W <span class=\"_ _9\"></span>2022 <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>pomi\u0119dzy <span class=\"_ _0\"></span>JSW <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>Sp\u00f3\u0142k\u0105 <span class=\"_ _0\"></span>Restrukturyzacji <span class=\"_ _9\"></span>Kopal\u0144 <span class=\"_ _9\"></span>S.A. <span class=\"_ _0\"></span>(\u201eSRK\u201d) <span class=\"_ _9\"></span>dokonano <span class=\"_ _0\"></span>transakcji <span class=\"_ _9\"></span>nieodp\u0142atnego <span class=\"_ _0\"></span>zbycia <span class=\"_ _9\"></span>zorganizowane<span class=\"_ _0\"></span>j <span class=\"_ _9\"></span>cz\u0119\u015bci przedsi\u0119biorstwa JSW w <span class=\"_ _0\"></span>postaci zak\u0142adu g\u00f3rniczego OG<span class=\"_ _0\"></span> \u201eJastrz\u0119bie <span class=\"_ _0\"></span>III\u201d KWK Jastr<span class=\"_ _0\"></span>z\u0119bie<span class=\"_ _0\"></span><span class=\"ff1\">-</span>Bzie <span class=\"_ _0\"></span>(\u201eZORG\u201d). W wyniku <span class=\"_ _0\"></span>powy\u017cszej transakcji, <span class=\"_ _0\"></span>Grupa w <span class=\"_ _5\"></span>sk<span class=\"_ _0\"></span>onsolidowanym <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>prawozdaniu <span class=\"_ _1\"></span>z <span class=\"_ _1\"></span>wyniku <span class=\"_ _5\"></span>finansowego i <span class=\"_ _5\"></span>innych ca\u0142kowitych <span class=\"_ _5\"></span>dochod\u00f3w za <span class=\"_ _5\"></span>rok 2022 <span class=\"_ _5\"></span>uj\u0119\u0142a<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>przychody <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wysoko\u015b<span class=\"_ _0\"></span><span class=\"ff1\">ci <span class=\"_ _1\"></span>65,8 mln PLN, </span>koszty <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>wysoko\u015bci <span class=\"_ _9\"></span>3,0 <span class=\"_ _9\"></span>mln <span class=\"_ _9\"></span>PLN <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>odroczony <span class=\"_ _b\"></span>podatek <span class=\"_ _9\"></span>dochodowy <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>kwocie <span class=\"_ _b\"></span>24,0 <span class=\"_ _9\"></span>mln <span class=\"_ _9\"></span>PLN, <span class=\"_ _9\"></span>co <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>efekcie <span class=\"_ _9\"></span>da\u0142o <span class=\"_ _9\"></span>wynik <span class=\"_ _9\"></span>netto <span class=\"_ _b\"></span>z <span class=\"_ _9\"></span>przeka<span class=\"_ _0\"></span><span class=\"ff1\">zania </span>zak\u0142adu g\u00f3rniczego do SRK w<span class=\"ff1\"> </span>wysoko\u015bci 38,8<span class=\"ff1\"> mln PLN.<span class=\"_ _1c\"> </span></span>4.4.<span class=\"ffb ls0\"> <span class=\"ff3\">POZOSTA\u0141E KOSZTY<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>Nota 2023 2022 Utworzenie odpi<span class=\"_ _1\"></span>su aktualizuj\u0105ce<span class=\"_ _1\"></span>go rzeczowe akt<span class=\"_ _1\"></span>ywa trwa\u0142e, wart<span class=\"_ _1\"></span>o\u015bci niematerialne, <span class=\"_ _1\"></span>warto\u015b\u0107 firmy i prawo do <span class=\"ff7\">u\u017c<span class=\"_ _1\"></span>ytkowania sk\u0142adnik<span class=\"_ _1\"></span>a aktyw\u00f3w<span class=\"ff1\"> </span></span>7.4 241,9 364,8 Odsetki 56,6 41,1 \u2012<span class=\"ffc\"> <span class=\"ff5\">w <span class=\"_ _10\"> </span>tym <span class=\"_ _10\"> </span>odsetki <span class=\"_ _10\"> </span>hipotetyczne <span class=\"_ _10\"> </span>od <span class=\"_ _10\"> </span>zobowi\u0105za\u0144 <span class=\"_ _10\"> </span>naliczone <span class=\"_ _10\"> </span>zgodnie <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>art. <span class=\"_ _14\"> </span>5 <span class=\"_ _10\"> </span>ustawy </span></span>o <span class=\"ff5\">przeciwdzia\u0142aniu <span class=\"_ _1\"></span>nadmiernym op\u00f3<span class=\"_ _1\"></span>\u017anieniom w tran<span class=\"_ _1\"></span>sakcjach handlowy<span class=\"_ _1\"></span>ch z p\u00f3\u017an. zmia<span class=\"_ _1\"></span>nami<span class=\"ff4\"> </span></span>48,4 37,4 Utworzenie odpi<span class=\"_ _1\"></span>su aktualizuj\u0105ce<span class=\"_ _1\"></span>go nale\u017cno\u015bci i po<span class=\"_ _1\"></span>zosta\u0142e aktywa f<span class=\"_ _1\"></span>inansowe<span class=\"ff1\"> </span>21,3 13,3 Darowizny 12,3 9,0 Utworzenie rezerw<span class=\"_ _1\"></span>y na spory s\u0105dowe<span class=\"ff1\"> </span>5,4 25,5 Utworzenie rezerw<span class=\"_ _1\"></span>y na koszty lik<span class=\"_ _1\"></span>widacji ZK D\u0119bie\u0144sko<span class=\"ff1\"> </span>2,2 1,7 Op\u0142aty egzekucyjn<span class=\"_ _1\"></span>e i kary<span class=\"ff1\"> </span>3,2 4,1 Koszty poniesio<span class=\"_ _1\"></span>ne w zwi\u0105zku z pan<span class=\"_ _1\"></span>demi\u0105 COVID<span class=\"ff1\">-<span class=\"ls10\">19</span> </span>- 8,4 Koszty zwi\u0105zane z <span class=\"_ _1\"></span>nieodp\u0142atnym prze<span class=\"_ _1\"></span>kazaniem zak\u0142adu <span class=\"_ _1\"></span>g\u00f3rniczego OG \u201e<span class=\"_ _1\"></span>Jastrz\u0119bie II<span class=\"_ _1\"></span>I\u201d do SRK<span class=\"ff1\"> </span>- 3,0 Pozosta\u0142e<span class=\"ff1\"> </span>37,8 14,6 RAZEM POZOS<span class=\"_ _1\"></span>TA\u0141E KOSZTY<span class=\"ff2\"> </span>380,7 485,5<span class=\"_ _1c\"> </span>4.5.<span class=\"ffb ls0\"> <span class=\"ff3\">POZOSTA\u0141E ZYSKI \u2013<span class=\"ff2\"> N<span class=\"_ _0\"></span>ETTO </span></span></span>2023 2022 (Strata) z tytu\u0142u zb<span class=\"_ _1\"></span>ycia rzeczowych <span class=\"_ _1\"></span>aktyw\u00f3w trwa\u0142ych<span class=\"ff1\"> </span>(10,6) (10,2) R\u00f3\u017cnice kursowe d<span class=\"_ _1\"></span>otycz\u0105ce dzia\u0142al<span class=\"_ _1\"></span>no\u015bci operacyjnej<span class=\"ff1\"> </span>(53,2) 51,9 Zysk/(strata) na <span class=\"_ _1\"></span>pochodnych instrume<span class=\"_ _1\"></span>ntach finansowy<span class=\"_ _1\"></span>ch 73,7 (114,8) Zysk z tytu\u0142u wyce<span class=\"_ _1\"></span>ny do warto\u015bci god<span class=\"_ _1\"></span>ziwej portfela akt<span class=\"_ _1\"></span>yw\u00f3w FIZ, w t<span class=\"_ _1\"></span>ym:<span class=\"ff1\"> </span>672,4 185,9  - <span class=\"ff5\">przychody odset<span class=\"_ _1\"></span>kowe portfela akt<span class=\"_ _1\"></span>yw\u00f3w FIZ wylicz<span class=\"_ _1\"></span>one wed\u0142ug efekty<span class=\"_ _1\"></span>wnej stopy procent<span class=\"_ _1\"></span>owej <span class=\"ff4\"> </span></span>377,5 130,6<span class=\"_ _1c\"> </span> - <span class=\"ff5\">zysk z wyceny d<span class=\"_ _1\"></span>o warto\u015bci godziwej<span class=\"ff4\"> </span></span>294,3 55,3  - <span class=\"ff5\">r\u00f3\u017cnice kursowe</span> 0,6 - Pozosta\u0142e<span class=\"ff1\"> </span>(0,5) 0,4 RAZEM POZOS<span class=\"_ _1\"></span>TA\u0141E ZYSKI \u2013<span class=\"ff2\"> NET<span class=\"_ _1\"></span>TO  </span>681,8 113,2<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "4.3.<span class=\"ffb ls0\"> <span class=\"ff3\">POZOSTA\u0141E PRZYCHOD<span class=\"_ _0\"></span>Y<span class=\"ff2\"> </span></span></span>Nota 2023 2022 Przedawnione i um<span class=\"_ _1\"></span>orzone zobowi\u0105za<span class=\"_ _1\"></span>nia wraz z odset<span class=\"_ _1\"></span>kami<span class=\"ff1\"> </span>35,0 27,6 Odsetki 34,9 16,4 Otrzymane odsz<span class=\"_ _1\"></span>kodowania, kary 24,0 85,1 Odwr\u00f3cenie odpisu a<span class=\"_ _1\"></span>ktualizuj\u0105cego n<span class=\"_ _1\"></span>ale\u017cno\u015bci i pozosta\u0142<span class=\"_ _1\"></span>e aktywa fina<span class=\"_ _1\"></span>nsowe<span class=\"ff1\"> </span>14,1 0,7<span class=\"_ _1c\"> </span>Otrzymana pomoc fin<span class=\"_ _1\"></span>ansowa dla <span class=\"ff7\">sektor\u00f3<span class=\"_ _1\"></span>w energoch\u0142onn<span class=\"_ _1\"></span>ych zwi\u0105zana ze w<span class=\"_ _1\"></span>zrostami cen gazu </span>ziemnego i energii <span class=\"_ _1\"></span>elektrycznej 18,6 - Odwr\u00f3cenie odpisu a<span class=\"_ _1\"></span>ktualizuj\u0105cego rz<span class=\"_ _1\"></span>eczowe aktywa trw<span class=\"_ _1\"></span>a\u0142e, warto\u015bci nie<span class=\"_ _1\"></span>materialne i <span class=\"_ _1\"></span>prawo do<span class=\"ls0\"> <span class=\"ff7\">u\u017cytkowa<span class=\"_ _1\"></span>nia sk\u0142adnika akty<span class=\"_ _1\"></span>w\u00f3w<span class=\"ff1\"> </span></span></span>7.4 15,9 15,0 Ujawnienie <span class=\"ff7\">towar\u00f3w<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span>12,8 15,4 Przychody z tytu\u0142u <span class=\"_ _1\"></span>przyznanych \u015bwi<span class=\"_ _1\"></span>adectw efektyw<span class=\"_ _1\"></span>no\u015bci energetycznej (<span class=\"_ _1\"></span>certyfikaty bia\u0142e)<span class=\"ff1\"> </span>10,6 - Dotacje (odpisane <span class=\"_ _1\"></span>w wysoko\u015bci am<span class=\"_ _1\"></span>ortyzacji)<span class=\"ff1\"> </span>6,3 4,1 Przychody zwi\u0105zan<span class=\"_ _1\"></span>e z nieodp\u0142atnym <span class=\"_ _1\"></span>przekazaniem za<span class=\"_ _1\"></span>k\u0142adu g\u00f3rniczego OG \u201eJastrz<span class=\"_ _1\"></span>\u0119bie III\u201d do<span class=\"ls0\"> SRK<span class=\"_ _1\"></span> </span>- 65,8 Pozosta\u0142e<span class=\"ff1\"> </span>15,1 16,4 RAZEM POZOS<span class=\"_ _1\"></span>TA\u0141E PRZYCH<span class=\"_ _1\"></span>ODY<span class=\"ff2\"> </span>187,3 246,5<span class=\"_ _1c\"> </span>W <span class=\"_ _9\"></span>2022 <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>pomi\u0119dzy <span class=\"_ _0\"></span>JSW <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>Sp\u00f3\u0142k\u0105 <span class=\"_ _0\"></span>Restrukturyzacji <span class=\"_ _9\"></span>Kopal\u0144 <span class=\"_ _9\"></span>S.A. <span class=\"_ _0\"></span>(\u201eSRK\u201d) <span class=\"_ _9\"></span>dokonano <span class=\"_ _0\"></span>transakcji <span class=\"_ _9\"></span>nieodp\u0142atnego <span class=\"_ _0\"></span>zbycia <span class=\"_ _9\"></span>zorganizowane<span class=\"_ _0\"></span>j <span class=\"_ _9\"></span>cz\u0119\u015bci przedsi\u0119biorstwa JSW w <span class=\"_ _0\"></span>postaci zak\u0142adu g\u00f3rniczego OG<span class=\"_ _0\"></span> \u201eJastrz\u0119bie <span class=\"_ _0\"></span>III\u201d KWK Jastr<span class=\"_ _0\"></span>z\u0119bie<span class=\"_ _0\"></span><span class=\"ff1\">-</span>Bzie <span class=\"_ _0\"></span>(\u201eZORG\u201d). W wyniku <span class=\"_ _0\"></span>powy\u017cszej transakcji, <span class=\"_ _0\"></span>Grupa w <span class=\"_ _5\"></span>sk<span class=\"_ _0\"></span>onsolidowanym <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>prawozdaniu <span class=\"_ _1\"></span>z <span class=\"_ _1\"></span>wyniku <span class=\"_ _5\"></span>finansowego i <span class=\"_ _5\"></span>innych ca\u0142kowitych <span class=\"_ _5\"></span>dochod\u00f3w za <span class=\"_ _5\"></span>rok 2022 <span class=\"_ _5\"></span>uj\u0119\u0142a<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>przychody <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wysoko\u015b<span class=\"_ _0\"></span><span class=\"ff1\">ci <span class=\"_ _1\"></span>65,8 mln PLN, </span>koszty <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>wysoko\u015bci <span class=\"_ _9\"></span>3,0 <span class=\"_ _9\"></span>mln <span class=\"_ _9\"></span>PLN <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>odroczony <span class=\"_ _b\"></span>podatek <span class=\"_ _9\"></span>dochodowy <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>kwocie <span class=\"_ _b\"></span>24,0 <span class=\"_ _9\"></span>mln <span class=\"_ _9\"></span>PLN, <span class=\"_ _9\"></span>co <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>efekcie <span class=\"_ _9\"></span>da\u0142o <span class=\"_ _9\"></span>wynik <span class=\"_ _9\"></span>netto <span class=\"_ _b\"></span>z <span class=\"_ _9\"></span>przeka<span class=\"_ _0\"></span><span class=\"ff1\">zania </span>zak\u0142adu g\u00f3rniczego do SRK w<span class=\"ff1\"> </span>wysoko\u015bci 38,8<span class=\"ff1\"> mln PLN.<span class=\"_ _1c\"> </span></span>4.5.<span class=\"ffb ls0\"> <span class=\"ff3\">POZOSTA\u0141E ZYSKI \u2013<span class=\"ff2\"> N<span class=\"_ _0\"></span>ETTO </span></span></span>2023 2022 (Strata) z tytu\u0142u zb<span class=\"_ _1\"></span>ycia rzeczowych <span class=\"_ _1\"></span>aktyw\u00f3w trwa\u0142ych<span class=\"ff1\"> </span>(10,6) (10,2) R\u00f3\u017cnice kursowe d<span class=\"_ _1\"></span>otycz\u0105ce dzia\u0142al<span class=\"_ _1\"></span>no\u015bci operacyjnej<span class=\"ff1\"> </span>(53,2) 51,9 Zysk/(strata) na <span class=\"_ _1\"></span>pochodnych instrume<span class=\"_ _1\"></span>ntach finansowy<span class=\"_ _1\"></span>ch 73,7 (114,8) Zysk z tytu\u0142u wyce<span class=\"_ _1\"></span>ny do warto\u015bci god<span class=\"_ _1\"></span>ziwej portfela akt<span class=\"_ _1\"></span>yw\u00f3w FIZ, w t<span class=\"_ _1\"></span>ym:<span class=\"ff1\"> </span>672,4 185,9  - <span class=\"ff5\">przychody odset<span class=\"_ _1\"></span>kowe portfela akt<span class=\"_ _1\"></span>yw\u00f3w FIZ wylicz<span class=\"_ _1\"></span>one wed\u0142ug efekty<span class=\"_ _1\"></span>wnej stopy procent<span class=\"_ _1\"></span>owej <span class=\"ff4\"> </span></span>377,5 130,6<span class=\"_ _1c\"> </span><div class=\"c w6a h65 gs30a\"><div class=\"t m0 x4 h10 y21e ff4 fs4 fc0 sc0 ls0 ws0\"> - <span class=\"ff5\">zysk z wyceny d<span class=\"_ _1\"></span>o warto\u015bci godziwej<span class=\"ff4\"> </span></span></div></div><div class=\"c w63 h65 gs30b\"><div class=\"t m0 x1d h10 y21e ff4 fs4 fc0 sc0 ls0 ws0\">294,3 </div></div><div class=\"c w64 h65 gs30c\"><div class=\"t m0 x39 h10 y21e ff4 fs4 fc0 sc0 ls0 ws0\">55,3 </div></div><div class=\"c w6a h82 gs30d\"><div class=\"t m0 x4 h10 y6d ff4 fs4 fc0 sc0 ls0 ws0\"> - <span class=\"ff5\">r\u00f3\u017cnice kursowe</span> </div></div><div class=\"c w63 h82 gs30e\"><div class=\"t m0 x7c h10 y6d ff4 fs4 fc0 sc0 ls0 ws0\">0,6 </div></div><div class=\"c w64 h82 gs30f\"><div class=\"t m0 x79 h10 y6d ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w6a h65 gs310\"><div class=\"t m0 x4 h16 y21e ff7 fs4 fc0 sc0 ls0 ws0\">Pozosta\u0142e<span class=\"ff1\"> </span></div></div><div class=\"c w63 h65 gs311\"><div class=\"t m0 x2c h16 y21e ff1 fs4 fc0 sc0 ls0 ws0\">(0,5) </div></div><div class=\"c w64 h65 gs312\"><div class=\"t m0 x2b h16 y21e ff1 fs4 fc0 sc0 ls0 ws0\">0,4 </div></div><div class=\"c w6a h82 gs313\"><div class=\"t m0 x4 h17 y6d ff3 fs4 fcb sc0 ls0 ws0\">RAZEM POZOS<span class=\"_ _1\"></span>TA\u0141E ZYSKI \u2013<span class=\"ff2\"> NET<span class=\"_ _1\"></span>TO  </span></div></div><div class=\"c w63 h82 gs314\"><div class=\"t m0 x1d h17 y6d ff2 fs4 fcb sc0 ls0 ws0\">681,8 </div></div><div class=\"c w64 h82 gs315\"><div class=\"t m0 x2c h17 y6d ff2 fs4 fcb sc0 ls0 ws0\">113,2<span class=\"_ _1c\"> </span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-497": {
   "value": "<div class=\"c w62 h46 gs2a3\"><div class=\"t m0 x28 h17 y24a ff2 fs4 fc2 sc0 ls0 ws0\">Nota </div></div><div class=\"c w63 h46 gs2a4\"><div class=\"t m0 x3c h17 y24a ff2 fs4 fc0 sc0 ls0 ws0\">2023 </div></div><div class=\"c w64 h46 gs2a5\"><div class=\"t m0 x7b h17 y24a ff2 fs4 fc0 sc0 ls0 ws0\">2022 </div></div><div class=\"c w61 h70 gs2a6\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Przedawnione i um<span class=\"_ _1\"></span>orzone zobowi\u0105za<span class=\"_ _1\"></span>nia wraz z odset<span class=\"_ _1\"></span>kami<span class=\"ff1\"> </span></div></div><div class=\"c w63 h70 gs2a7\"><div class=\"t m0 x7b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">35,0 </div></div><div class=\"c w64 h70 gs2a8\"><div class=\"t m0 x39 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">27,6 </div></div><div class=\"c w61 h70 gs2a9\"><div class=\"t m0 x4 h16 y374 ff1 fs4 fc0 sc0 ls0 ws0\">Odsetki </div></div><div class=\"c w63 h70 gs2aa\"><div class=\"t m0 x7b h16 y374 ff1 fs4 fc0 sc0 ls0 ws0\">34,9 </div></div><div class=\"c w64 h70 gs2ab\"><div class=\"t m0 x39 h16 y374 ff1 fs4 fc0 sc0 ls0 ws0\">16,4 </div></div><div class=\"c w61 h70 gs2ac\"><div class=\"t m0 x4 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Otrzymane odsz<span class=\"_ _1\"></span>kodowania, kary </div></div><div class=\"c w63 h70 gs2ad\"><div class=\"t m0 x7b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">24,0 </div></div><div class=\"c w64 h70 gs2ae\"><div class=\"t m0 x39 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">85,1 </div></div><div class=\"c w61 h6f gs2af\"><div class=\"t m0 x4 h16 y253 ff7 fs4 fc0 sc0 ls0 ws0\">Odwr\u00f3cenie odpisu a<span class=\"_ _1\"></span>ktualizuj\u0105cego n<span class=\"_ _1\"></span>ale\u017cno\u015bci i pozosta\u0142<span class=\"_ _1\"></span>e aktywa fina<span class=\"_ _1\"></span>nsowe<span class=\"ff1\"> </span></div></div><div class=\"c w63 h6f gs2b0\"><div class=\"t m0 x7b h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">14,1 </div></div><div class=\"c w64 h6f gs2b1\"><div class=\"t m0 x2b h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">0,7<span class=\"_ _1c\"> </span> </div></div>Otrzymana pomoc fin<span class=\"_ _1\"></span>ansowa dla <span class=\"ff7\">sektor\u00f3<span class=\"_ _1\"></span>w energoch\u0142onn<span class=\"_ _1\"></span>ych zwi\u0105zana ze w<span class=\"_ _1\"></span>zrostami cen gazu </span>ziemnego i energii <span class=\"_ _1\"></span>elektrycznej 18,6 - Odwr\u00f3cenie odpisu a<span class=\"_ _1\"></span>ktualizuj\u0105cego rz<span class=\"_ _1\"></span>eczowe aktywa trw<span class=\"_ _1\"></span>a\u0142e, warto\u015bci nie<span class=\"_ _1\"></span>materialne i <span class=\"_ _1\"></span>prawo do<span class=\"ls0\"> <span class=\"ff7\">u\u017cytkowa<span class=\"_ _1\"></span>nia sk\u0142adnika akty<span class=\"_ _1\"></span>w\u00f3w<span class=\"ff1\"> </span></span></span>7.4 15,9 15,0 Ujawnienie <span class=\"ff7\">towar\u00f3w<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span>12,8 15,4 Przychody z tytu\u0142u <span class=\"_ _1\"></span>przyznanych \u015bwi<span class=\"_ _1\"></span>adectw efektyw<span class=\"_ _1\"></span>no\u015bci energetycznej (<span class=\"_ _1\"></span>certyfikaty bia\u0142e)<span class=\"ff1\"> </span>10,6 - Dotacje (odpisane <span class=\"_ _1\"></span>w wysoko\u015bci am<span class=\"_ _1\"></span>ortyzacji)<span class=\"ff1\"> </span>6,3 4,1 Przychody zwi\u0105zan<span class=\"_ _1\"></span>e z nieodp\u0142atnym <span class=\"_ _1\"></span>przekazaniem za<span class=\"_ _1\"></span>k\u0142adu g\u00f3rniczego OG \u201eJastrz<span class=\"_ _1\"></span>\u0119bie III\u201d do<span class=\"ls0\"> SRK<span class=\"_ _1\"></span> </span>- 65,8 Pozosta\u0142e<span class=\"ff1\"> </span>15,1 16,4 RAZEM POZOS<span class=\"_ _1\"></span>TA\u0141E PRZYCH<span class=\"_ _1\"></span>ODY<span class=\"ff2\"> </span>187,3 246,5<span class=\"_ _1c\"> </span>Nota 2023 2022 Utworzenie odpi<span class=\"_ _1\"></span>su aktualizuj\u0105ce<span class=\"_ _1\"></span>go rzeczowe akt<span class=\"_ _1\"></span>ywa trwa\u0142e, wart<span class=\"_ _1\"></span>o\u015bci niematerialne, <span class=\"_ _1\"></span>warto\u015b\u0107 firmy i prawo do <span class=\"ff7\">u\u017c<span class=\"_ _1\"></span>ytkowania sk\u0142adnik<span class=\"_ _1\"></span>a aktyw\u00f3w<span class=\"ff1\"> </span></span>7.4 241,9 364,8 Odsetki 56,6 41,1 \u2012<span class=\"ffc\"> <span class=\"ff5\">w <span class=\"_ _10\"> </span>tym <span class=\"_ _10\"> </span>odsetki <span class=\"_ _10\"> </span>hipotetyczne <span class=\"_ _10\"> </span>od <span class=\"_ _10\"> </span>zobowi\u0105za\u0144 <span class=\"_ _10\"> </span>naliczone <span class=\"_ _10\"> </span>zgodnie <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>art. <span class=\"_ _14\"> </span>5 <span class=\"_ _10\"> </span>ustawy </span></span>o <span class=\"ff5\">przeciwdzia\u0142aniu <span class=\"_ _1\"></span>nadmiernym op\u00f3<span class=\"_ _1\"></span>\u017anieniom w tran<span class=\"_ _1\"></span>sakcjach handlowy<span class=\"_ _1\"></span>ch z p\u00f3\u017an. zmia<span class=\"_ _1\"></span>nami<span class=\"ff4\"> </span></span>48,4 37,4 Utworzenie odpi<span class=\"_ _1\"></span>su aktualizuj\u0105ce<span class=\"_ _1\"></span>go nale\u017cno\u015bci i po<span class=\"_ _1\"></span>zosta\u0142e aktywa f<span class=\"_ _1\"></span>inansowe<span class=\"ff1\"> </span>21,3 13,3 Darowizny 12,3 9,0 Utworzenie rezerw<span class=\"_ _1\"></span>y na spory s\u0105dowe<span class=\"ff1\"> </span>5,4 25,5 Utworzenie rezerw<span class=\"_ _1\"></span>y na koszty lik<span class=\"_ _1\"></span>widacji ZK D\u0119bie\u0144sko<span class=\"ff1\"> </span>2,2 1,7 Op\u0142aty egzekucyjn<span class=\"_ _1\"></span>e i kary<span class=\"ff1\"> </span>3,2 4,1 Koszty poniesio<span class=\"_ _1\"></span>ne w zwi\u0105zku z pan<span class=\"_ _1\"></span>demi\u0105 COVID<span class=\"ff1\">-<span class=\"ls10\">19</span> </span>- 8,4 Koszty zwi\u0105zane z <span class=\"_ _1\"></span>nieodp\u0142atnym prze<span class=\"_ _1\"></span>kazaniem zak\u0142adu <span class=\"_ _1\"></span>g\u00f3rniczego OG \u201e<span class=\"_ _1\"></span>Jastrz\u0119bie II<span class=\"_ _1\"></span>I\u201d do SRK<span class=\"ff1\"> </span>- 3,0 Pozosta\u0142e<span class=\"ff1\"> </span>37,8 14,6 RAZEM POZOS<span class=\"_ _1\"></span>TA\u0141E KOSZTY<span class=\"ff2\"> </span>380,7 485,5<span class=\"_ _1c\"> </span>2023 2022 Przychody odsetko<span class=\"_ _1\"></span>we od \u015brodk\u00f3w <span class=\"_ _1\"></span>pieni\u0119\u017cnych i ich ek<span class=\"_ _1\"></span>wiwalent\u00f3w<span class=\"ff1\"> </span>271,8 183,9 R\u00f3\u017cnice kursowe o<span class=\"_ _1\"></span>d \u015brodk\u00f3w pieni<span class=\"_ _1\"></span>\u0119\u017cnych i ich ekwi<span class=\"_ _1\"></span>walent\u00f3w ora<span class=\"_ _1\"></span>z transakcji Fx Forwar<span class=\"_ _1\"></span>d i swap towaro<span class=\"_ _1\"></span>wy<span class=\"_ _0\"></span><span class=\"ff1\"> </span>0,7 8,9 Inne 1,6 1,5 RAZEM PRZYC<span class=\"_ _1\"></span>HODY FINANSO<span class=\"_ _1\"></span>WE<span class=\"fs1\"> </span>274,1 194,3<span class=\"fs1\"> </span>Koszty odsetek: (176,5) (107,9) \u2012<span class=\"ffc\"> <span class=\"ff5\">odsetki i prowizj<span class=\"_ _1\"></span>e od kredyt\u00f3w i <span class=\"_ _1\"></span>po\u017cyczek<span class=\"ff4\"> </span></span></span>(52,6) (64,3) \u2012<span class=\"ffc\"> <span class=\"ff5\">rozliczenie d<span class=\"_ _1\"></span>yskonta z tytu\u0142u <span class=\"_ _1\"></span>d\u0142ugoterminowych r<span class=\"_ _1\"></span>ezerw<span class=\"ff4\"> </span></span></span>(120,1) (38,7) \u2012<span class=\"ffc\"> <span class=\"ff5\">pozosta\u0142e od<span class=\"_ _1\"></span>setki<span class=\"ff4\"> </span></span></span>(3,8) (4,9) Odsetki od leasi<span class=\"_ _1\"></span>ngu (34,3) (31,4) R\u00f3\u017cnice kursowe o<span class=\"_ _1\"></span>d transakcji Fx F<span class=\"_ _1\"></span>orward i swap towaro<span class=\"_ _1\"></span>wy<span class=\"ff1\"> </span>(12,5) - Inne (2,9) (2,1) RAZEM KOSZT<span class=\"_ _1\"></span>Y FINANSOWE<span class=\"_ _1\"></span><span class=\"fs1\"> </span>(226,2) (141,4)<span class=\"fs1\"> </span>PRZYCHODY/(KO<span class=\"_ _1\"></span>SZTY) FINAN<span class=\"_ _1\"></span>SOWE NET<span class=\"_ _1\"></span>TO 47,9 52,9<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-520": {
   "value": "Nota 2023 2022 Przedawnione i um<span class=\"_ _1\"></span>orzone zobowi\u0105za<span class=\"_ _1\"></span>nia wraz z odset<span class=\"_ _1\"></span>kami<span class=\"ff1\"> </span>35,0 27,6 Odsetki 34,9 16,4 Otrzymane odsz<span class=\"_ _1\"></span>kodowania, kary 24,0 85,1 Odwr\u00f3cenie odpisu a<span class=\"_ _1\"></span>ktualizuj\u0105cego n<span class=\"_ _1\"></span>ale\u017cno\u015bci i pozosta\u0142<span class=\"_ _1\"></span>e aktywa fina<span class=\"_ _1\"></span>nsowe<span class=\"ff1\"> </span>14,1 0,7<span class=\"_ _1c\"> </span>Otrzymana pomoc fin<span class=\"_ _1\"></span>ansowa dla <span class=\"ff7\">sektor\u00f3<span class=\"_ _1\"></span>w energoch\u0142onn<span class=\"_ _1\"></span>ych zwi\u0105zana ze w<span class=\"_ _1\"></span>zrostami cen gazu </span>ziemnego i energii <span class=\"_ _1\"></span>elektrycznej 18,6 - Odwr\u00f3cenie odpisu a<span class=\"_ _1\"></span>ktualizuj\u0105cego rz<span class=\"_ _1\"></span>eczowe aktywa trw<span class=\"_ _1\"></span>a\u0142e, warto\u015bci nie<span class=\"_ _1\"></span>materialne i <span class=\"_ _1\"></span>prawo do<span class=\"ls0\"> <span class=\"ff7\">u\u017cytkowa<span class=\"_ _1\"></span>nia sk\u0142adnika akty<span class=\"_ _1\"></span>w\u00f3w<span class=\"ff1\"> </span></span></span>7.4 15,9 15,0 Ujawnienie <span class=\"ff7\">towar\u00f3w<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span>12,8 15,4 Przychody z tytu\u0142u <span class=\"_ _1\"></span>przyznanych \u015bwi<span class=\"_ _1\"></span>adectw efektyw<span class=\"_ _1\"></span>no\u015bci energetycznej (<span class=\"_ _1\"></span>certyfikaty bia\u0142e)<span class=\"ff1\"> </span>10,6 - Dotacje (odpisane <span class=\"_ _1\"></span>w wysoko\u015bci am<span class=\"_ _1\"></span>ortyzacji)<span class=\"ff1\"> </span>6,3 4,1 Przychody zwi\u0105zan<span class=\"_ _1\"></span>e z nieodp\u0142atnym <span class=\"_ _1\"></span>przekazaniem za<span class=\"_ _1\"></span>k\u0142adu g\u00f3rniczego OG \u201eJastrz<span class=\"_ _1\"></span>\u0119bie III\u201d do<span class=\"ls0\"> SRK<span class=\"_ _1\"></span> </span>- 65,8 Pozosta\u0142e<span class=\"ff1\"> </span>15,1 16,4 RAZEM POZOS<span class=\"_ _1\"></span>TA\u0141E PRZYCH<span class=\"_ _1\"></span>ODY<span class=\"ff2\"> </span>187,3 246,5<span class=\"_ _1c\"> </span>Nota 2023 2022 Utworzenie odpi<span class=\"_ _1\"></span>su aktualizuj\u0105ce<span class=\"_ _1\"></span>go rzeczowe akt<span class=\"_ _1\"></span>ywa trwa\u0142e, wart<span class=\"_ _1\"></span>o\u015bci niematerialne, <span class=\"_ _1\"></span>warto\u015b\u0107 firmy i prawo do <span class=\"ff7\">u\u017c<span class=\"_ _1\"></span>ytkowania sk\u0142adnik<span class=\"_ _1\"></span>a aktyw\u00f3w<span class=\"ff1\"> </span></span>7.4 241,9 364,8 Odsetki 56,6 41,1 \u2012<span class=\"ffc\"> <span class=\"ff5\">w <span class=\"_ _10\"> </span>tym <span class=\"_ _10\"> </span>odsetki <span class=\"_ _10\"> </span>hipotetyczne <span class=\"_ _10\"> </span>od <span class=\"_ _10\"> </span>zobowi\u0105za\u0144 <span class=\"_ _10\"> </span>naliczone <span class=\"_ _10\"> </span>zgodnie <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>art. <span class=\"_ _14\"> </span>5 <span class=\"_ _10\"> </span>ustawy </span></span>o <span class=\"ff5\">przeciwdzia\u0142aniu <span class=\"_ _1\"></span>nadmiernym op\u00f3<span class=\"_ _1\"></span>\u017anieniom w tran<span class=\"_ _1\"></span>sakcjach handlowy<span class=\"_ _1\"></span>ch z p\u00f3\u017an. zmia<span class=\"_ _1\"></span>nami<span class=\"ff4\"> </span></span>48,4 37,4 Utworzenie odpi<span class=\"_ _1\"></span>su aktualizuj\u0105ce<span class=\"_ _1\"></span>go nale\u017cno\u015bci i po<span class=\"_ _1\"></span>zosta\u0142e aktywa f<span class=\"_ _1\"></span>inansowe<span class=\"ff1\"> </span>21,3 13,3 Darowizny 12,3 9,0 Utworzenie rezerw<span class=\"_ _1\"></span>y na spory s\u0105dowe<span class=\"ff1\"> </span>5,4 25,5 Utworzenie rezerw<span class=\"_ _1\"></span>y na koszty lik<span class=\"_ _1\"></span>widacji ZK D\u0119bie\u0144sko<span class=\"ff1\"> </span>2,2 1,7 Op\u0142aty egzekucyjn<span class=\"_ _1\"></span>e i kary<span class=\"ff1\"> </span>3,2 4,1 Koszty poniesio<span class=\"_ _1\"></span>ne w zwi\u0105zku z pan<span class=\"_ _1\"></span>demi\u0105 COVID<span class=\"ff1\">-<span class=\"ls10\">19</span> </span>- 8,4 Koszty zwi\u0105zane z <span class=\"_ _1\"></span>nieodp\u0142atnym prze<span class=\"_ _1\"></span>kazaniem zak\u0142adu <span class=\"_ _1\"></span>g\u00f3rniczego OG \u201e<span class=\"_ _1\"></span>Jastrz\u0119bie II<span class=\"_ _1\"></span>I\u201d do SRK<span class=\"ff1\"> </span>- 3,0 Pozosta\u0142e<span class=\"ff1\"> </span>37,8 14,6 RAZEM POZOS<span class=\"_ _1\"></span>TA\u0141E KOSZTY<span class=\"ff2\"> </span>380,7 485,5<span class=\"_ _1c\"> </span>7.4.<span class=\"ffb ls0\"> <span class=\"ff3\">UTRATA WARTO\u015aCI NI<span class=\"_ _0\"></span>EFINANSOWYCH AKTYW\u00d3<span class=\"_ _0\"></span>W TRWA\u0141YCH<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>UTRATA WART<span class=\"_ _1\"></span>O\u015aCI AKTYW\u00d3W NI<span class=\"_ _1\"></span>EFINANS<span class=\"_ _1\"></span>OWYCH<span class=\"ffa\"> </span>Niefinansowe <span class=\"_ _5\"></span>aktywa trwa\u0142<span class=\"_ _1\"></span>e (<span class=\"_ _1\"></span>aktywa <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>odlegaj\u0105ce <span class=\"_ _1\"></span>amort<span class=\"_ _1\"></span>yzacji) <span class=\"_ _1\"></span>Grupa <span class=\"_ _1\"></span>analiz<span class=\"_ _1\"></span>uje po<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>k\u0105tem <span class=\"_ _1\"></span>utraty wart<span class=\"_ _1\"></span>o\u015bci, <span class=\"_ _1\"></span>ilekro\u0107 <span class=\"_ _1\"></span>jakie\u015b <span class=\"_ _5\"></span>zda<span class=\"_ _0\"></span>rzenia <span class=\"_ _1\"></span>lub <span class=\"_ _5\"></span>zmiany o<span class=\"_ _1\"></span>koliczno\u015bci <span class=\"_ _1\"></span>wskazuj<span class=\"_ _1\"></span>\u0105 na <span class=\"_ _b\"></span>mo\u017cliwo\u015b\u0107 <span class=\"_ _9\"></span>niezrealizowania <span class=\"_ _b\"></span>ich <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _b\"></span>ksi\u0119gowej. <span class=\"_ _9\"></span>Dodatkowo <span class=\"_ _b\"></span>warto\u015b\u0107 <span class=\"_ _9\"></span>firmy <span class=\"_ _b\"></span>podlega <span class=\"_ _9\"></span>corocznemu <span class=\"_ _b\"></span>testowi <span class=\"_ _b\"></span>spraw<span class=\"_ _1\"></span>dzaj\u0105cemu <span class=\"_ _9\"></span>czy<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>n<span class=\"_ _9\"></span>ast\u0105pi\u0142a <span class=\"_ _9\"></span>utrata <span class=\"_ _b\"></span>warto\u015bci niezale\u017cnie od wyst\u0105<span class=\"_ _1\"></span>pienie przes\u0142a<span class=\"_ _1\"></span>nek.<span class=\"ff4\"> </span>W <span class=\"_ _b\"></span>przypadku, <span class=\"_ _9\"></span>gdy<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>wa<span class=\"_ _0\"></span>rto\u015b\u0107 <span class=\"_ _9\"></span>ksi\u0119gowa <span class=\"_ _b\"></span>danego <span class=\"_ _b\"></span>sk\u0142adnika <span class=\"_ _b\"></span>niefinans<span class=\"_ _1\"></span>owych <span class=\"_ _b\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>trwa\u0142ych <span class=\"_ _b\"></span>przewy\u017csza <span class=\"_ _b\"></span>jego <span class=\"_ _9\"></span>oszacowan\u0105 <span class=\"_ _b\"></span>warto\u015b\u0107 <span class=\"_ _b\"></span>odzyski<span class=\"_ _0\"></span>waln\u0105, <span class=\"_ _b\"></span>jego <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span>arto\u015b<span class=\"_ _1\"></span>\u0107 ksi\u0119gowa <span class=\"_ _9\"></span>podlega <span class=\"_ _9\"></span>odpisowi <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _9\"></span>utraty <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>wysoko\u015bci <span class=\"_ _9\"></span>jego <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>odzyskiwal<span class=\"_ _1\"></span>nej. <span class=\"_ _9\"></span>Warto\u015b\u0107 <span class=\"_ _9\"></span>odzyskiwa<span class=\"_ _0\"></span>ln\u0105 <span class=\"_ _9\"></span>stanowi <span class=\"_ _9\"></span>wy\u017csza <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>dw\u00f3ch <span class=\"_ _9\"></span>kwot: <span class=\"_ _9\"></span>warto\u015bci godziwej aktyw\u00f3w <span class=\"_ _1\"></span>pomniejszonej o<span class=\"ff4\"> </span>kos<span class=\"_ _1\"></span>zty sprzeda\u017cy lub <span class=\"_ _1\"></span>warto\u015bci u\u017cytkow<span class=\"_ _1\"></span>ej.<span class=\"ff4\"> </span>Dla potrzeb anali<span class=\"_ _1\"></span>zy pod k\u0105tem <span class=\"_ _1\"></span>utraty warto\u015bci, <span class=\"_ _1\"></span>aktywa grup<span class=\"_ _1\"></span>uje si\u0119 na n<span class=\"_ _1\"></span>ajni\u017cszym pozio<span class=\"_ _1\"></span>mie, w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>odniesieni<span class=\"_ _1\"></span>u do kt\u00f3rego <span class=\"_ _1\"></span>wyst\u0119puj\u0105 d<span class=\"_ _1\"></span>aj\u0105ce si\u0119 zi<span class=\"_ _1\"></span>dentyfikowa\u0107 odr\u0119bne<span class=\"_ _1\"></span> przep\u0142ywy pieni\u0119\u017cne <span class=\"_ _0\"></span>(o\u015brodki wypracowuj\u0105ce \u015brodki <span class=\"_ _0\"></span>pieni\u0119\u017cne). Testy <span class=\"_ _0\"></span>na<span class=\"_ _0\"></span><span class=\"ff4\"> </span>utrat\u0119 warto\u015bci <span class=\"_ _0\"></span>niefinansowych aktyw\u00f3w <span class=\"_ _0\"></span>trwa\u0142ych wykonywane <span class=\"_ _0\"></span>s\u0105<span class=\"ff4\"> z<span class=\"_ _0\"></span> </span>przyj\u0119<span class=\"_ _1\"></span>ciem <span class=\"_ _0\"></span>zasady, i\u017c<span class=\"ff4 ls0\"> <span class=\"ff5\">dla aktyw\u00f3w niewycofanych z u\u017cytkowa<span class=\"_ _1\"></span>nia najmniejsz\u0105 grup\u0119 aktyw\u00f3w st<span class=\"_ _1\"></span>anowi kopaln<span class=\"_ _0\"></span><span class=\"ff4\">ia lub </span>inna sp\u00f3\u0142ka zale\u017cna (o\u015br<span class=\"_ _1\"></span>odek wypracowywuj\u0105<span class=\"_ _1\"></span>cy \u015brodki pieni\u0119\u017cne \u2013<span class=\"ff4\"> </span></span></span>\u201eCGU\u201d). <span class=\"_ _b\"> </span>W <span class=\"_ _8\"> </span>celu <span class=\"_ _b\"> </span>przeprowadzenia <span class=\"_ _b\"></span>testu <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>utrat\u0119 <span class=\"_ _b\"> </span>warto\u015bci, <span class=\"_ _b\"> </span>warto\u015b\u0107 <span class=\"_ _8\"> </span>firmy <span class=\"_ _b\"></span>przej\u0119ta <span class=\"_ _b\"> </span>w <span class=\"_ _8\"> </span>wyniku <span class=\"_ _b\"></span>po\u0142\u0105czenia <span class=\"_ _b\"></span>przedsi\u0119wzi\u0119\u0107 <span class=\"_ _b\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>chwili <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rzej\u0119cia <span class=\"_ _b\"></span>zostaje <span class=\"_ _b\"> </span>przypisana do<span class=\"ls0\"> <span class=\"ff5\">poszczeg<span class=\"_ _1\"></span>\u00f3lnych o\u015brodk\u00f3w lu<span class=\"_ _1\"></span>b zespo\u0142\u00f3w o\u015bro<span class=\"_ _1\"></span>dk\u00f3w wypracowuj\u0105<span class=\"_ _1\"></span>cych \u015brodki pieni\u0119\u017c<span class=\"_ _1\"></span>ne. <span class=\"ff4\"> </span></span></span>Niefinansowe <span class=\"_ _0\"></span>aktywa, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>dniesieniu d<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>kt\u00f3rych <span class=\"_ _9\"></span>uprze<span class=\"_ _1\"></span>dnio <span class=\"_ _0\"></span>stwierdzono <span class=\"_ _0\"></span>utrat\u0119 <span class=\"_ _9\"></span>wart<span class=\"_ _1\"></span>o\u015bci, <span class=\"_ _0\"></span>oceniane <span class=\"_ _0\"></span>s\u0105<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>na<span class=\"_ _0\"></span><span class=\"ff4\"> </span>ka\u017cdy <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _9\"></span>ko\u0144cz\u0105cy o<span class=\"_ _0\"></span>kres <span class=\"_ _0\"></span>sprawozdawczy <span class=\"_ _0\"></span>pod <span class=\"_ _0\"></span>k\u0105tem wyst\u0119powania prze<span class=\"_ _1\"></span>s\u0142anek wskazuj\u0105<span class=\"_ _1\"></span>cych na mo\u017cliwo<span class=\"_ _1\"></span>\u015b\u0107 odwr\u00f3cenia dokonanego <span class=\"_ _1\"></span>odpisu<span class=\"ff4\">. </span>Utworzenie  i  odwr\u00f3cenie  odpis\u00f3w  aktualizuj\u0105<span class=\"_ _1\"></span>cych  warto\u015b\u0107  niefinansowych  aktyw\u00f3w  trwa\u0142y<span class=\"_ _1\"></span>ch  ujmowane  jest  w  skonsolidowanym  spraw<span class=\"_ _0\"></span><span class=\"ff4\">ozdaniu  z  wyniku </span>finansowego i <span class=\"_ _5\"></span>in<span class=\"_ _0\"></span>nych c<span class=\"_ _1\"></span>a\u0142kowitych d<span class=\"_ _1\"></span>ochod\u00f3w w<span class=\"ff4\"> </span>pozycji <span class=\"_ _1\"></span>pozosta\u0142e <span class=\"_ _1\"></span>koszty/przyc<span class=\"_ _1\"></span>hody. Od<span class=\"_ _1\"></span>pis z tytu\u0142u utrat<span class=\"_ _1\"></span>y warto\u015b<span class=\"_ _1\"></span>ci dotycz\u0105<span class=\"_ _1\"></span>cy warto\u015bci <span class=\"_ _1\"></span>firmy nie <span class=\"_ _1\"></span>podlega <span class=\"_ _1\"></span>odwr\u00f3ceniu.<span class=\"ff4\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Grupa oceniaj\u0105c na ka\u017cdy dzie\u0144 ko\u0144cz\u0105cy okres s<span class=\"_ _0\"></span>prawozdaw<span class=\"_ _1\"></span>czy istnienie przes\u0142anek mog\u0105cych wskazywa\u0107 na utrat\u0119 warto\u015bci danego<span class=\"_ _9\"></span><span class=\"ff4\"> </span>sk\u0142adnika <span class=\"ff4\">niefinanso<span class=\"_ _1\"></span>wych </span>aktyw\u00f3w trwa\u0142yc<span class=\"_ _1\"></span>h weryfikuje czynni<span class=\"_ _1\"></span>ki zewn\u0119trzne, jak i w<span class=\"_ _1\"></span>ewn\u0119trzne.<span class=\"ff4\"> </span>Oszacowanie wart<span class=\"_ _1\"></span>o\u015bci odzyskiwaln<span class=\"_ _1\"></span>ej o\u015brodk\u00f3w wypra<span class=\"_ _1\"></span>cowuj\u0105cych prze<span class=\"_ _1\"></span>p\u0142ywy pieni\u0119\u017cne <span class=\"_ _1\"></span>opiera si\u0119 na szere<span class=\"_ _1\"></span>gu za\u0142o\u017ce\u0144, o czym <span class=\"_ _1\"></span>mowa w dalszej cz\u0119\u015bci Noty.<span class=\"ff4\"> </span>Grupa kalkuluj\u0105c <span class=\"_ _1\"></span>wysoko\u015b\u0107 <span class=\"_ _1\"></span>ujmowanego <span class=\"_ _1\"></span>odpisu z tytu\u0142u <span class=\"_ _1\"></span>utraty warto<span class=\"_ _1\"></span>\u015bci, w syt<span class=\"_ _1\"></span>uacji gdy <span class=\"_ _1\"></span>zdyskontowane <span class=\"_ _1\"></span>przep\u0142ywy g<span class=\"_ _1\"></span>enerowane przez <span class=\"_ _1\"></span>dany CGU<span class=\"_ _1\"></span> przyjmuj\u0105 w<span class=\"_ _1\"></span>arto\u015b\u0107 ujemn\u0105, <span class=\"_ _0\"></span>uwzgl\u0119dnia <span class=\"_ _0\"></span>specyficzne <span class=\"_ _0\"></span>uwarunkowani<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>dotycz\u0105ce <span class=\"_ _0\"></span>g\u00f3rnictwa <span class=\"_ _0\"></span>w\u0119gla <span class=\"_ _9\"></span>ka<span class=\"_ _1\"></span>miennego <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>Polsce <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>raz <span class=\"_ _0\"></span>dotychczasow\u0105 his<span class=\"_ _0\"></span>tori\u0119 <span class=\"_ _0\"></span>likwid<span class=\"_ _0\"></span><span class=\"ff4\">acji <span class=\"_ _0\"></span>z</span>ak\u0142ad\u00f3w <span class=\"_ _0\"></span>g\u00f3rniczych, tj.<span class=\"ls0\"> <span class=\"ff5\">prowadzenie tej <span class=\"_ _0\"></span>likwidacji <span class=\"_ _0\"></span>nie p<span class=\"_ _0\"></span>rzez p<span class=\"_ _0\"></span>rzed<span class=\"_ _1\"></span>si\u0119biorstwa prowadz\u0105ce <span class=\"_ _0\"></span>wydobycie, a <span class=\"_ _0\"></span>przez <span class=\"_ _0\"></span>powo\u0142an\u0105 do <span class=\"_ _0\"></span>tego <span class=\"_ _0\"></span>sp\u00f3\u0142k\u0119 celow\u0105 <span class=\"_ _0\"></span>(Sp\u00f3\u0142k\u0119 <span class=\"_ _0\"></span>Re<span class=\"_ _0\"></span>strukturyzacji Kopal\u0144 <span class=\"_ _0\"></span>S.A. <span class=\"_ _0\"></span><span class=\"ff4\">- </span></span></span>\u201eSRK\u201d), <span class=\"_ _b\"> </span>przyjmuj\u0105c, <span class=\"_ _b\"></span>i\u017c <span class=\"_ _b\"> </span>w <span class=\"_ _b\"> </span>takiej <span class=\"_ _b\"> </span>sytuacji <span class=\"_ _b\"> </span>warto\u015b\u0107 <span class=\"_ _b\"> </span>odzyskiwalna <span class=\"_ _b\"></span>danego <span class=\"_ _b\"> </span>CGU <span class=\"_ _b\"> </span>wynos<span class=\"_ _0\"></span>i <span class=\"_ _b\"> </span>ze<span class=\"_ _0\"></span>ro. <span class=\"_ _b\"></span>Przyj\u0119cie <span class=\"_ _b\"></span>warto\u015bci <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>ero <span class=\"_ _b\"> </span>jako <span class=\"_ _b\"></span>dolnej <span class=\"_ _b\"> </span>granicy <span class=\"_ _b\"></span>warto\u015bci <span class=\"_ _b\"> </span>odzyskiwalnej w <span class=\"ff5\">kalkulacji warto\u015b<span class=\"_ _1\"></span>ci godziwej wynika z za\u0142o\u017cenia, <span class=\"_ _1\"></span>\u017ce ka\u017cdy hipotetyczny naby<span class=\"_ _1\"></span>wca na rynku ma prawo do takiego s<span class=\"_ _1\"></span>amego wsparcia, <span class=\"ff4\">jak JSW w zakresie likwidacji </span></span>nierentownych k<span class=\"_ _1\"></span>opal\u0144.<span class=\"_ _1c\"> </span>ODPISY Z TYTU\u0141U UTRATY WARTO\u015aCI<span class=\"ff2\"> </span>Z  uw<span class=\"_ _1\"></span>agi <span class=\"_ _e\"> </span>na <span class=\"_ _e\"> </span>zmienne <span class=\"_ _8\"> </span>o<span class=\"_ _0\"></span>toczenie <span class=\"_ _e\"> </span>makroekonomiczne  Grupa <span class=\"_ _8\"> </span>okresowo  weryfikuje <span class=\"_ _8\"> </span>przes\u0142anki  mog\u0105ce <span class=\"_ _8\"> </span>\u015bwiadczy\u0107  o <span class=\"_ _8\"> </span>utracie  warto\u015bci <span class=\"_ _8\"> </span>maj\u0105tk<span class=\"_ _9\"></span><span class=\"ff1 ls1f\">u </span>poszczeg\u00f3lnych <span class=\"_ _8\"> </span>sp\u00f3\u0142ek <span class=\"_ _8\"> </span>Grupy. <span class=\"_ _8\"> </span>W <span class=\"_ _e\"> </span>razie <span class=\"_ _8\"> </span>stwierdzenia, <span class=\"_ _8\"> </span>\u017ce <span class=\"_ _8\"> </span>pr<span class=\"_ _0\"></span>zes\u0142anki <span class=\"_ _8\"> </span>takie <span class=\"_ _8\"> </span>wyst\u0119puj\u0105, <span class=\"_ _8\"> </span>Grupa <span class=\"_ _e\"> </span>d<span class=\"_ _0\"></span>okonuje <span class=\"_ _e\"> </span>oszacowania <span class=\"_ _8\"> </span>warto\u015bci <span class=\"_ _e\"> </span>odzyskiwalnej o\u015brodk\u00f3w wypracowuj\u0105cych <span class=\"_ _0\"></span>przep\u0142ywy <span class=\"_ _0\"></span>pieni\u0119\u017cne (<span class=\"_ _0\"></span>\u201eCGU\u201d). <span class=\"_ _0\"></span>Analiza <span class=\"_ _0\"></span>przes\u0142anek opiera <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>szeregu i<span class=\"_ _0\"></span>stotnych <span class=\"_ _0\"></span>za\u0142o\u017ce\u0144, kt\u00f3ryc<span class=\"_ _0\"></span>h cz\u0119<span class=\"_ _9\"></span>\u015b\u0107 <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>poza<div class=\"c w8 h4 gs87b\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h3 y45 ff7 fs1 fc0 sc0 ls0 ws0\">kontrol\u0105 <span class=\"_ _0\"></span>Gr<span class=\"_ _0\"></span>upy. <span class=\"_ _0\"></span>Istotne <span class=\"_ _0\"></span>zmiany <span class=\"_ _9\"></span>tych <span class=\"_ _9\"></span>za\u0142o\u017ce\u0144 <span class=\"_ _0\"></span>maj\u0105 <span class=\"_ _0\"></span>wp\u0142yw <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>wyniki <span class=\"_ _9\"></span>test\u00f3w <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>utrat\u0119 <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _0\"></span>i<span class=\"ff1\"> w </span>konsekwencji<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>mog\u0105 <span class=\"_ _0\"></span>doprowadzi<span class=\"_ _0\"></span>\u0107 <span class=\"_ _0\"></span>do<span class=\"_ _0\"></span><span class=\"ff1\"> istotnych </span></div><div class=\"t m0 x8 h3 y46 ff7 fs1 fc0 sc0 ls0 ws0\">zmian sytuacji finansowej oraz wynik\u00f3w finansowych Grupy. <span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y728 ff7 fs1 fc0 sc0 ls0 ws0\">Na dzie\u0144 31 grud<span class=\"_ _0\"></span>nia 2023 roku Gr<span class=\"_ _0\"></span>upa, zgodnie z <span class=\"_ _0\"></span>MSR<span class=\"ff1\"> <span class=\"ls3\">36 <span class=\"_ _0\"></span></span><span class=\"ff5\">Utrata warto\u015bci <span class=\"_ _0\"></span>aktyw\u00f3w,</span> </span>dokona\u0142a anali<span class=\"_ _0\"></span>zy przes\u0142anek <span class=\"_ _0\"></span>mog\u0105cych \u015bwiadczy\u0107 o utraci<span class=\"_ _9\"></span><span class=\"ff1 ls1f\">e </span></div><div class=\"t m0 x8 h3 y729 ff7 fs1 fc0 sc0 ls0 ws0\">warto\u015bci <span class=\"_ _b\"></span>ksi\u0119gowej <span class=\"_ _8\"> </span>sk\u0142adnik\u00f3w <span class=\"_ _b\"></span>aktyw\u00f3w <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>celu <span class=\"_ _8\"> </span>weryfikacji, <span class=\"_ _8\"> </span>czy <span class=\"_ _9\"></span>mog\u0142a <span class=\"_ _8\"> </span>nast\u0105pi\u0107 <span class=\"_ _b\"></span>utrata <span class=\"_ _b\"></span>warto\u015bci <span class=\"_ _8\"> </span>aktyw\u00f3w, <span class=\"_ _b\"></span>jak <span class=\"_ _b\"> </span>r<span class=\"_ _0\"></span>\u00f3wnie\u017c <span class=\"_ _b\"></span>przes\u0142anek  mog\u0105cych </div><div class=\"t m0 x8 h3 y72a ff7 fs1 fc0 sc0 ls0 ws0\">wskazywa\u0107 na to, \u017ce odpis aktualizuj\u0105cy z tytu\u0142u utraty warto\u015bci, kt\u00f3ry by\u0142 uj\u0119ty w okresach ubieg\u0142ych, przesta\u0142 istnie\u0107<span class=\"ff1\"> </span>lub uleg\u0142 zmniejszeniu.<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y196 ff1 fs1 fc0 sc0 ls0 ws0\">W <span class=\"ff7\">wyniku przeprowadzonej analizy na dzie\u0144 31 grudnia 2023 roku:</span> </div><div class=\"t m0 x8 h3 y1a3 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">w  Segmencie  w\u0119glowym  <span class=\"ff1\">-  </span>nie  zidentyfikowano  nowych  przes\u0142anek  mog\u0105cych  wp\u0142ywa\u0107  na  warto\u015b\u0107  posiadanych  aktyw\u00f3w,  ani  te\u017c  nie </span></div><div class=\"t m0 x53 h3 y1a4 ff7 fs1 fc0 sc0 ls0 ws0\">stwierdzono, <span class=\"_ _b\"></span>aby <span class=\"_ _b\"></span>usta\u0142y <span class=\"_ _8\"> </span>przes\u0142anki <span class=\"_ _b\"></span>zidentyfik<span class=\"_ _0\"></span>owane <span class=\"_ _b\"> </span>w <span class=\"_ _8\"> </span>poprzednich <span class=\"_ _b\"></span>okresach, <span class=\"_ _8\"> </span>w <span class=\"_ _b\"></span>wyniku <span class=\"_ _b\"></span>kt\u00f3rych <span class=\"_ _8\"> </span>utworzone <span class=\"_ _b\"></span>zosta\u0142y <span class=\"_ _b\"> </span>odpisy, <span class=\"_ _8\"> </span>st\u0105d <span class=\"_ _b\"></span>Jednostka </div><div class=\"t m0 x53 h3 y1a5 ff7 fs1 fc0 sc0 ls0 ws0\">dominuj\u0105ca nie przeprowadzi\u0142a nowych test\u00f3w na utrat\u0119 warto\u015bci CGU<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y72b ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">w <span class=\"_ _b\"></span>Segmencie <span class=\"_ _b\"></span>koksowym <span class=\"_ _b\"></span><span class=\"ff7\">\u2013</span> <span class=\"_ _b\"></span><span class=\"ff7\">Grupa <span class=\"_ _8\"> </span>stwierdzi\u0142a <span class=\"_ _b\"></span>wyst\u0105pienie <span class=\"_ _9\"></span>prz<span class=\"_ _0\"></span>es\u0142anek <span class=\"_ _b\"></span>\u015bwiadcz\u0105cych <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>mo\u017cliwo\u015bci <span class=\"_ _8\"> </span>utraty <span class=\"_ _b\"></span>warto\u015bci <span class=\"_ _b\"></span>CGU <span class=\"_ _b\"></span>EC <span class=\"_ _b\"></span>Radlin <span class=\"_ _b\"></span>(aktyw<span class=\"_ _0\"></span>a </span></span></span></div><div class=\"t m0 x53 h3 y72c ff7 fs1 fc0 sc0 ls0 ws0\">energetyczne) i przeprowadzi\u0142a test <span class=\"_ _0\"></span>na utrat\u0119 warto\u015bci, natomiast nie zi<span class=\"_ _0\"></span>dentyfikowan<span class=\"_ _1\"></span>o przes\u0142anek mog\u0105cych <span class=\"_ _0\"></span>wp\u0142ywa\u0107 na warto\u015b\u0107 <span class=\"_ _9\"></span><span class=\"ff1\">posiadanych </span></div><div class=\"t m0 x53 h3 y63d ff7 fs1 fc0 sc0 ls0 ws0\">aktyw\u00f3w dla pozosta\u0142ych CGU tj.: Koksownia Jadwiga, Koksownia Przyja\u017a\u0144, Koksownia<span class=\"ff1\"> <span class=\"_ _0\"></span></span>Radlin (aktywa koksownicze), ani te\u017c nie stwierdzono, </div><div class=\"t m0 x53 h3 y72d ff7 fs1 fc0 sc0 ls0 ws0\">aby usta\u0142y przes\u0142anki zidentyfikowane w poprzednich okresach.<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y72e ff7 fs1 fc0 sc0 ls0 ws0\">Zmiany stanu odpis\u00f3w aktualizuj\u0105cych aktywa trwa\u0142e przedstawia poni\u017csza tabela:<span class=\"ff1\"> </span></div></div><div class=\"c we3 h30 gs87c\"><div class=\"t m0 xc4 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">2023 </div></div><div class=\"c we4 h30 gs87d\"><div class=\"t m0 xc6 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">2022 </div></div><div class=\"c we5 hd1 gs87e\"><div class=\"t m0 x4 h8 y730 ff2 fs2 fc0 sc0 ls0 ws0\">Rzeczowe </div><div class=\"t m0 x1a h8 y731 ff2 fs2 fc0 sc0 ls0 ws0\">aktywa </div><div class=\"t m0 x28 h8 y4b8 ff3 fs2 fc0 sc0 ls0 ws0\">trwa\u0142e<span class=\"ff2\"> </span></div></div><div class=\"c we6 hd1 gs87f\"><div class=\"t m0 x4 h8 y730 ff3 fs2 fc0 sc0 ls0 ws0\">Warto\u015bci<span class=\"ff2\"> </span></div><div class=\"t m0 x4 h8 y731 ff2 fs2 fc0 sc0 ls0 ws0\">niemate-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x1a h8 y4b8 ff2 fs2 fc0 sc0 ls0 ws0\">rialne </div></div><div class=\"c we7 hd1 gs880\"><div class=\"t m0 x1a h8 y732 ff2 fs2 fc0 sc0 ls0 ws0\">Prawo do </div><div class=\"t m0 x4 h8 y733 ff3 fs2 fc0 sc0 ls0 ws0\">u\u017cytkowania<span class=\"ff2\"> </span></div><div class=\"t m0 x1a h8 y27b ff3 fs2 fc0 sc0 ls0 ws0\">sk\u0142adnika<span class=\"ff2\"> </span></div><div class=\"t m0 x28 h8 y172 ff3 fs2 fc0 sc0 ls0 ws0\">aktyw\u00f3w<span class=\"ff2\"> </span></div></div><div class=\"c w83 hd1 gs881\"><div class=\"t m0 x4 h8 y732 ff2 fs2 fc0 sc0 ls0 ws0\">Nierucho-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x28 h8 y733 ff3 fs2 fc0 sc0 ls0 ws0\">mo\u015bci </div><div class=\"t m0 x16 h8 y27b ff2 fs2 fc0 sc0 ls0 ws0\">inwesty-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x65 h8 y172 ff2 fs2 fc0 sc0 ls0 ws0\">cyjne </div></div><div class=\"c w76 hd1 gs882\"><div class=\"t m0 x4 h8 y733 ff3 fs2 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 </div><div class=\"t m0 x1a h8 y27b ff2 fs2 fc0 sc0 ls0 ws0\">firmy </div></div><div class=\"c we8 hd1 gs883\"><div class=\"t m0 x2 h8 y731 ff2 fs2 fc0 sc0 ls0 ws0\">RAZEM </div></div><div class=\"c we9 hd1 gs884\"><div class=\"t m0 x2 h8 y734 ff2 fs2 fc0 sc0 ls0 ws0\">Rzeczowe </div><div class=\"t m0 x65 h8 y732 ff2 fs2 fc0 sc0 ls0 ws0\">aktywa </div><div class=\"t m0 x38 h8 y733 ff3 fs2 fc0 sc0 ls0 ws0\">trwa\u0142e<span class=\"ff2\"> </span></div><div class=\"t m0 x38 h1c y27b ffa fs2 fc0 sc0 ls0 ws0\">(dane </div><div class=\"t m0 x16 h1c y172 ff9 fs2 fc0 sc0 ls0 ws0\">przekszta\u0142<span class=\"ffa\">-<span class=\"_ _1c\"> </span></span></div><div class=\"t m0 x2e h8 y6f ffa fs2 fc0 sc0 ls0 ws0\">cone)*<span class=\"ff2\"> </span></div></div><div class=\"c wea hd1 gs885\"><div class=\"t m0 x2 h8 y734 ff3 fs2 fc0 sc0 ls0 ws0\">Warto\u015bci<span class=\"ff2\"> </span></div><div class=\"t m0 x2 h8 y732 ff2 fs2 fc0 sc0 ls0 ws0\">niemate-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x2e h8 y733 ff2 fs2 fc0 sc0 ls0 ws0\">rialne </div><div class=\"t m0 x2e h1c y27b ffa fs2 fc0 sc0 ls0 ws0\">(dane </div><div class=\"t m0 x4 h1c y172 ff9 fs2 fc0 sc0 ls0 ws0\">przekszta\u0142<span class=\"_ _1c\"> </span></div><div class=\"t m0 x1a h8 y6f ffa fs2 fc0 sc0 ls0 ws0\">-cone)*<span class=\"ff2\"> </span></div></div><div class=\"c w89 hd1 gs886\"><div class=\"t m0 x28 h8 y732 ff2 fs2 fc0 sc0 ls0 ws0\">Prawo do </div><div class=\"t m0 x16 h8 y733 ff3 fs2 fc0 sc0 ls0 ws0\">u\u017cytkowania<span class=\"ff2\"> </span></div><div class=\"t m0 x28 h8 y27b ff3 fs2 fc0 sc0 ls0 ws0\">sk\u0142adnika<span class=\"ff2\"> </span></div><div class=\"t m0 x65 h8 y172 ff3 fs2 fc0 sc0 ls0 ws0\">aktyw\u00f3w<span class=\"ff2\"> </span></div></div><div class=\"c web hd1 gs887\"><div class=\"t m0 x4 h8 y732 ff2 fs2 fc0 sc0 ls0 ws0\">Nierucho-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x28 h8 y733 ff3 fs2 fc0 sc0 ls0 ws0\">mo\u015bci </div><div class=\"t m0 x16 h8 y27b ff2 fs2 fc0 sc0 ls0 ws0\">inwesty-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x65 h8 y172 ff2 fs2 fc0 sc0 ls0 ws0\">cyjne </div></div><div class=\"c wec hd1 gs888\"><div class=\"t m0 x4 h8 y733 ff3 fs2 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 </div><div class=\"t m0 x1a h8 y27b ff2 fs2 fc0 sc0 ls0 ws0\">firmy </div></div><div class=\"c w8b hd1 gs889\"><div class=\"t m0 x1a h8 y732 ff2 fs2 fc0 sc0 ls0 ws0\">RAZEM </div><div class=\"t m0 x2e h1c y733 ffa fs2 fc0 sc0 ls0 ws0\">(dane </div><div class=\"t m0 x4 h1c y27b ff9 fs2 fc0 sc0 ls0 ws0\">przekszta\u0142<span class=\"ffa\">-<span class=\"_ _1c\"> </span></span></div><div class=\"t m0 x65 h8 y172 ffa fs2 fc0 sc0 ls0 ws0\">cone)*<span class=\"ff2\"> </span></div></div><div class=\"c w4e h91 gs88a\"><div class=\"t m0 x0 h17 y186 ff2 fs4 fc0 sc0 ls0 ws0\">STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA </div><div class=\"t m0 x0 h1c y68 ff9 fs2 fc0 sc0 ls0 ws0\">(dane przekszta\u0142cone)* <span class=\"_ _0\"></span><span class=\"ffa\"> </span></div></div><div class=\"c we5 h91 gs88b\"><div class=\"t m0 x28 h17 y63 ff2 fs4 fc0 sc0 ls0 ws0\">4 257,8 </div></div><div class=\"c we6 h91 gs88c\"><div class=\"t m0 x4c h17 y63 ff2 fs4 fc0 sc0 ls0 ws0\">10,7 </div></div><div class=\"c we7 h91 gs88d\"><div class=\"t m0 x17 h17 y63 ff2 fs4 fc0 sc0 ls0 ws0\">51,5 </div></div><div class=\"c w83 h91 gs88e\"><div class=\"t m0 xb h17 y63 ff2 fs4 fc0 sc0 ls0 ws0\">14,8 </div></div><div class=\"c w76 h91 gs88f\"><div class=\"t m0 x27 h17 y63 ff2 fs4 fc0 sc0 ls0 ws0\">57,0 </div></div><div class=\"c we8 h91 gs890\"><div class=\"t m0 x1a h17 y63 ff2 fs4 fc0 sc0 ls0 ws0\">4 391,8 </div></div><div class=\"c we9 h91 gs891\"><div class=\"t m0 x27 h17 y63 ff2 fs4 fc0 sc0 ls0 ws0\">4 237,6 </div></div><div class=\"c wea h91 gs892\"><div class=\"t m0 x50 h17 y63 ff2 fs4 fc0 sc0 ls0 ws0\">9,2 </div></div><div class=\"c w89 h91 gs893\"><div class=\"t m0 x4a h17 y63 ff2 fs4 fc0 sc0 ls0 ws0\">63,1 </div></div><div class=\"c web h91 gs894\"><div class=\"t m0 x41 h17 y63 ff2 fs4 fc0 sc0 ls0 ws0\">5,0 </div></div><div class=\"c wec h91 gs895\"><div class=\"t m0 x14 h17 y63 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h91 gs896\"><div class=\"t m0 x2e h17 y63 ff2 fs4 fc0 sc0 ls0 ws0\">4 314,9 </div></div><div class=\"c w4e h15 gs897\"><div class=\"t m0 x0 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">Utworzenie odpi<span class=\"_ _1\"></span>su </div></div><div class=\"c we5 h15 gs898\"><div class=\"t m0 x27 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">223,7 </div></div><div class=\"c we6 h15 gs899\"><div class=\"t m0 x43 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">5,2 </div></div><div class=\"c we7 h15 gs89a\"><div class=\"t m0 x17 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">13,0 </div></div><div class=\"c w83 h15 gs89b\"><div class=\"t m0 x8f h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w76 h15 gs89c\"><div class=\"t m0 x14 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we8 h15 gs89d\"><div class=\"t m0 x27 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">241,9 </div></div><div class=\"c we9 h15 gs89e\"><div class=\"t m0 x43 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">290,7 </div></div><div class=\"c wea h15 gs89f\"><div class=\"t m0 x50 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">1,5 </div></div><div class=\"c w89 h15 gs8a0\"><div class=\"t m0 x4a h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">15,6 </div></div><div class=\"c web h15 gs8a1\"><div class=\"t m0 x8f h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wec h15 gs8a2\"><div class=\"t m0 x12 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">57,0 </div></div><div class=\"c w8b h15 gs8a3\"><div class=\"t m0 x6b h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">364,8 </div></div><div class=\"c w4e h6d gs8a4\"><div class=\"t m0 x0 h16 ya ff1 fs4 fc0 sc0 ls0 ws0\">Przeklasyfikowa<span class=\"_ _1\"></span>nie </div><div class=\"t m0 x0 h16 y76 ff1 fs4 fc0 sc0 ls0 ws0\">odpisu** </div></div><div class=\"c we5 h6d gs8a5\"><div class=\"t m0 xb h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">(4,3) </div></div><div class=\"c we6 h6d gs8a6\"><div class=\"t m0 x17 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we7 h6d gs8a7\"><div class=\"t m0 x45 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">4,3 </div></div><div class=\"c w83 h6d gs8a8\"><div class=\"t m0 x8f h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w76 h6d gs8a9\"><div class=\"t m0 x14 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we8 h6d gs8aa\"><div class=\"t m0 x8f h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we9 h6d gs8ab\"><div class=\"t m0 x42 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">(9,7) </div></div><div class=\"c wea h6d gs8ac\"><div class=\"t m0 x3f h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w89 h6d gs8ad\"><div class=\"t m0 x17 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">(0,1) </div></div><div class=\"c web h6d gs8ae\"><div class=\"t m0 x41 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">9,8 </div></div><div class=\"c wec h6d gs8af\"><div class=\"t m0 x14 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h6d gs8b0\"><div class=\"t m0 x3f h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4e h27 gs8b1\"><div class=\"t m0 x0 h16 y739 ff1 fs4 fc0 sc0 ls0 ws0\">Wykorzystanie odpi<span class=\"_ _1\"></span>su  </div></div><div class=\"c we5 h27 gs8b2\"><div class=\"t m0 x27 h16 y739 ff1 fs4 fc0 sc0 ls0 ws0\">(72,4) </div></div><div class=\"c we6 h27 gs8b3\"><div class=\"t m0 x17 h16 y739 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we7 h27 gs8b4\"><div class=\"t m0 x41 h16 y739 ff1 fs4 fc0 sc0 ls0 ws0\">(10,0) </div></div><div class=\"c w83 h27 gs8b5\"><div class=\"t m0 x8f h16 y739 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w76 h27 gs8b6\"><div class=\"t m0 x14 h16 y739 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we8 h27 gs8b7\"><div class=\"t m0 x12 h16 y739 ff1 fs4 fc0 sc0 ls0 ws0\">(82,4) </div></div><div class=\"c we9 h27 gs8b8\"><div class=\"t m0 x4c h16 y739 ff1 fs4 fc0 sc0 ls0 ws0\">(189,4) </div></div><div class=\"c wea h27 gs8b9\"><div class=\"t m0 x3f h16 y739 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w89 h27 gs8ba\"><div class=\"t m0 x42 h16 y739 ff1 fs4 fc0 sc0 ls0 ws0\">(16,8) </div></div><div class=\"c web h27 gs8bb\"><div class=\"t m0 x8f h16 y739 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wec h27 gs8bc\"><div class=\"t m0 x14 h16 y739 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h27 gs8bd\"><div class=\"t m0 x38 h16 y739 ff1 fs4 fc0 sc0 ls0 ws0\">(206,2) </div></div><div class=\"c w4e h15 gs8be\"><div class=\"t m0 x0 h16 y28b ff7 fs4 fc0 sc0 ls0 ws0\">Odwr\u00f3cenie odpisu<span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></div><div class=\"c we5 h15 gs8bf\"><div class=\"t m0 x27 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">(15,0) </div></div><div class=\"c we6 h15 gs8c0\"><div class=\"t m0 x17 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we7 h15 gs8c1\"><div class=\"t m0 x14 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">(0,7) </div></div><div class=\"c w83 h15 gs8c2\"><div class=\"t m0 x6b h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">(0,2) </div></div><div class=\"c w76 h15 gs8c3\"><div class=\"t m0 x14 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we8 h15 gs8c4\"><div class=\"t m0 x12 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">(15,9) </div></div><div class=\"c we9 h15 gs8c5\"><div class=\"t m0 x42 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">(4,7) </div></div><div class=\"c wea h15 gs8c6\"><div class=\"t m0 x3f h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w89 h15 gs8c7\"><div class=\"t m0 x42 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">(10,3) </div></div><div class=\"c web h15 gs8c8\"><div class=\"t m0 x8f h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wec h15 gs8c9\"><div class=\"t m0 x14 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h15 gs8ca\"><div class=\"t m0 x4c h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">(15,0) </div></div><div class=\"c w4e h48 gs8cb\"><div class=\"t m0 x0 h16 y16d ff1 fs4 fc0 sc0 ls0 ws0\">Przeklasyfikowa<span class=\"_ _1\"></span>nie </div><div class=\"t m0 x0 h16 y16c ff1 fs4 fc0 sc0 ls0 ws0\">odpisu na poczet </div><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">umorzenia*** </div></div><div class=\"c we5 h48 gs8cc\"><div class=\"t m0 xb h16 y16c ff1 fs4 fc0 sc0 ls0 ws0\">(0,7) </div></div><div class=\"c we6 h48 gs8cd\"><div class=\"t m0 x17 h16 y16c ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we7 h48 gs8ce\"><div class=\"t m0 x47 h16 y16c ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w83 h48 gs8cf\"><div class=\"t m0 x8f h16 y16c ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w76 h48 gs8d0\"><div class=\"t m0 x14 h16 y16c ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we8 h48 gs8d1\"><div class=\"t m0 x6b h16 y16c ff1 fs4 fc0 sc0 ls0 ws0\">(0,7) </div></div><div class=\"c we9 h48 gs8d2\"><div class=\"t m0 x32 h16 y16c ff1 fs4 fc0 sc0 ls0 ws0\">(66,7) </div></div><div class=\"c wea h48 gs8d3\"><div class=\"t m0 x3f h16 y16c ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w89 h48 gs8d4\"><div class=\"t m0 x1 h16 y16c ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c web h48 gs8d5\"><div class=\"t m0 x8f h16 y16c ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wec h48 gs8d6\"><div class=\"t m0 x14 h16 y16c ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h48 gs8d7\"><div class=\"t m0 x4c h16 y16c ff1 fs4 fc0 sc0 ls0 ws0\">(66,7) </div></div><div class=\"c w4e h70 gs8d8\"><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Inne zmniejszenia </div></div><div class=\"c we5 h70 gs8d9\"><div class=\"t m0 xb h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(0,2) </div></div><div class=\"c we6 h70 gs8da\"><div class=\"t m0 x17 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we7 h70 gs8db\"><div class=\"t m0 x47 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w83 h70 gs8dc\"><div class=\"t m0 x8f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w76 h70 gs8dd\"><div class=\"t m0 x14 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c we8 h70 gs8de\"><div class=\"t m0 x6b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(0,2) </div></div><div class=\"c we9 h70 gs8df\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wea h70 gs8e0\"><div class=\"t m0 x3f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w89 h70 gs8e1\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c web h70 gs8e2\"><div class=\"t m0 x8f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wec h70 gs8e3\"><div class=\"t m0 x14 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h70 gs8e4\"><div class=\"t m0 x3f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4e h70 gs8e5\"><div class=\"t m0 x0 h17 y12 ff2 fs4 fcb sc0 ls0 ws0\">STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA  </div></div><div class=\"c we5 h70 gs8e6\"><div class=\"t m0 x28 h17 y12 ff2 fs4 fcb sc0 ls0 ws0\">4 388,9 </div></div><div class=\"c we6 h70 gs8e7\"><div class=\"t m0 x4c h17 y12 ff2 fs4 fcb sc0 ls0 ws0\">15,9 </div></div><div class=\"c we7 h70 gs8e8\"><div class=\"t m0 x17 h17 y12 ff2 fs4 fcb sc0 ls0 ws0\">58,1 </div></div><div class=\"c w83 h70 gs8e9\"><div class=\"t m0 xb h17 y12 ff2 fs4 fcb sc0 ls0 ws0\">14,6 </div></div><div class=\"c w76 h70 gs8ea\"><div class=\"t m0 x27 h17 y12 ff2 fs4 fcb sc0 ls0 ws0\">57,0 </div></div><div class=\"c we8 h70 gs8eb\"><div class=\"t m0 x1a h17 y12 ff2 fs4 fcb sc0 ls0 ws0\">4 534,5 </div></div><div class=\"c we9 h70 gs8ec\"><div class=\"t m0 x27 h17 y12 ff2 fs4 fcb sc0 ls0 ws0\">4 257,8 </div></div><div class=\"c wea h70 gs8ed\"><div class=\"t m0 x43 h17 y12 ff2 fs4 fcb sc0 ls0 ws0\">10,7 </div></div><div class=\"c w89 h70 gs8ee\"><div class=\"t m0 x4a h17 y12 ff2 fs4 fcb sc0 ls0 ws0\">51,5 </div></div><div class=\"c web h70 gs8ef\"><div class=\"t m0 xb h17 y12 ff2 fs4 fcb sc0 ls0 ws0\">14,8 </div></div><div class=\"c wec h70 gs8f0\"><div class=\"t m0 x12 h17 y12 ff2 fs4 fcb sc0 ls0 ws0\">57,0 </div></div><div class=\"c w8b h70 gs8f1\"><div class=\"t m0 x2e h17 y12 ff2 fs4 fcb sc0 ls0 ws0\">4 391,8 </div></div><div class=\"c w8 h4 gs87b\"><div class=\"t m0 x8 h16 y598 ff1 fs4 fc0 sc0 ls0 ws0\">*<span class=\"ls4\">   </span><span class=\"ff4 fs2\">Dane <span class=\"ff5\">przekszta\u0142con<span class=\"_ _0\"></span>e w zwi\u0105zku z zastosowa<span class=\"_ _0\"></span>n\u0105 zmian\u0105 zasad (polityki<span class=\"_ _0\"></span>) rachunkowo\u015bci, kt\u00f3ra<span class=\"_ _0\"></span> zosta\u0142a szerzej opisan<span class=\"_ _0\"></span>a w Nocie 2.6.<span class=\"_ _9\"></span></span> </span></div><div class=\"t m0 x8 h9 y602 ff4 fs2 fc0 sc0 ls12 ws0\">**<span class=\"ls6\">   <span class=\"ff5 ls0\">Pozycja <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>2023 <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>dotyczy <span class=\"_ _9\"></span>przeklasyfiko<span class=\"_ _0\"></span>wania <span class=\"_ _9\"></span>odpisu <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _9\"></span>utraty <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>rzeczowych <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>trwa\u0142ych <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>budowie <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>dpis<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _0\"></span></span>z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _9\"></span>utraty <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>prawa <span class=\"_ _9\"></span>do <span class=\"_ _0\"></span>u\u017cy<span class=\"_ _0\"></span>tkowania </span></span></div><div class=\"t m0 x73 h9 y73d ff5 fs2 fc0 sc0 ls0 ws0\">sk\u0142adnika <span class=\"_ _0\"></span>aktyw\u00f3w <span class=\"_ _0\"></span>w wys<span class=\"_ _0\"></span>oko\u015bci <span class=\"_ _0\"></span>4,3 <span class=\"_ _0\"></span>mln <span class=\"_ _0\"></span>PLN (<span class=\"_ _0\"></span>w 2<span class=\"_ _0\"></span>022 r<span class=\"_ _0\"></span>oku <span class=\"_ _0\"></span>dotyczy <span class=\"_ _0\"></span>przeklasyfikowan<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>dpisu z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>utraty <span class=\"_ _0\"></span>wart<span class=\"_ _0\"></span>o\u015bci rz<span class=\"_ _0\"></span>eczowych <span class=\"_ _0\"></span>aktyw\u00f3w <span class=\"_ _0\"></span>trwa\u0142ych <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>odpis <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u u<span class=\"_ _0\"></span>traty <span class=\"_ _0\"></span>warto\u015bci </div><div class=\"t m0 x73 h9 y73e ff5 fs2 fc0 sc0 ls0 ws0\">nieruchomo\u015bci <span class=\"_ _9\"></span>inwestycyjnych <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>wysoko\u015bci <span class=\"_ _9\"></span>9,8<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"ls15\">mln</span> PLN <span class=\"_ _9\"></span></span>oraz <span class=\"_ _9\"></span>przeklasyfikowania <span class=\"_ _9\"></span>odpisu <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _9\"></span>utraty <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>prawa <span class=\"_ _9\"></span>do<span class=\"ff4\"> <span class=\"_ _0\"></span></span>u\u017cytkowania <span class=\"_ _9\"></span>sk\u0142adnika <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>odpis <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _9\"></span>utraty </div><div class=\"t m0 x73 h9 y301 ff5 fs2 fc0 sc0 ls0 ws0\">warto\u015bci rzeczowych <span class=\"_ _0\"></span>aktyw\u00f3w trwa\u0142ych w<span class=\"ff4\"> <span class=\"_ _0\"></span></span>wysoko\u015bci 0,1 mln PL<span class=\"_ _0\"></span>N).<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h9 y37 ff4 fs2 fc0 sc0 ls12 ws0\">***<span class=\"ls0\"> <span class=\"ff5\">Pozycja dotyczy technicznego przeni<span class=\"_ _0\"></span>esienia odpisu aktualizuj\u0105c<span class=\"_ _0\"></span>ego na poczet umorz<span class=\"_ _0\"></span>enia bez wp\u0142ywu na wynik fin<span class=\"_ _0\"></span>ansowy.<span class=\"_ _9\"></span></span> </span></div><div class=\"t m0 x8 h54 ye8 ff3 fs1 fc1 sc0 ls0 ws0\">SEGMENT W\u0118GLOWY<span class=\"ff2\"> </span></div><div class=\"t m0 x8 h3 y73f ff1 fs1 fc0 sc0 ls0 ws0\">W <span class=\"ff7\">wyniku <span class=\"_ _5\"></span>pr<span class=\"_ _0\"></span>zeprowadzonej <span class=\"_ _5\"></span>na <span class=\"_ _1\"></span>dzie\u0144 <span class=\"_ _1\"></span>31 <span class=\"_ _5\"></span>grudnia 2023<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>roku <span class=\"_ _5\"></span>analiz<span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>przes\u0142anek, <span class=\"_ _5\"></span>Jednostka <span class=\"_ _1\"></span>dominuj\u0105ca <span class=\"_ _5\"></span>nie przeprow<span class=\"_ _1\"></span>adzi\u0142a <span class=\"_ _1\"></span>nowych <span class=\"_ _5\"></span>test\u00f3w <span class=\"_ _1\"></span>na <span class=\"_ _5\"></span>utrat\u0119 </span></div><div class=\"t m0 x8 h3 y740 ff7 fs1 fc0 sc0 ls0 ws0\">warto\u015bci CGU. <span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y263 ff7 fs1 fc0 sc0 ls0 ws0\">W <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>wzgl\u0119du <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>ujemn\u0105 <span class=\"_ _9\"></span>warto\u015b\u0107 <span class=\"_ _0\"></span>NPV <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>KWK <span class=\"_ _0\"></span>Borynia<span class=\"_ _0\"></span><span class=\"ff1\">-</span>Zofi\u00f3wka<span class=\"ff1\">-</span>Bzie <span class=\"_ _0\"></span>Ruch <span class=\"_ _0\"></span>Bzie <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wysoko\u015bci<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>(1<span class=\"ff1\"> </span>285,1) <span class=\"_ _0\"></span>mln <span class=\"_ _0\"></span>PLN, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>tak\u017ce <span class=\"_ _0\"></span>zer<span class=\"_ _0\"></span>ow\u0105 </div><div class=\"t m0 x8 h3 y741 ff7 fs1 fc0 sc0 ls0 ws0\">warto\u015b\u0107 odzys<span class=\"_ _0\"></span>kiwaln\u0105 wynikaj\u0105c\u0105 <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>oblicze\u0144 prz<span class=\"_ _0\"></span>eprowadzonych do testu <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>dzie\u0144 31 <span class=\"_ _0\"></span>grudnia <span class=\"_ _0\"></span>2021 roku, <span class=\"_ _0\"></span>przy <span class=\"_ _0\"></span>jednoczesnym wzro\u015bcie <span class=\"_ _0\"></span>aktyw\u00f3w </div><div class=\"t m0 x8 h3 y742 ff7 fs1 fc0 sc0 ls0 ws0\">trwa\u0142ych KWK <span class=\"_ _5\"></span>Borynia<span class=\"ff1\">-</span>Zofi\u00f3wka<span class=\"ff1\">-</span>Bzie R<span class=\"_ _1\"></span>uch <span class=\"_ _1\"></span>Bzie i <span class=\"_ _5\"></span>dokonanej kalkulacji <span class=\"_ _1\"></span>maj\u0105t<span class=\"_ _1\"></span>ku KWK <span class=\"_ _5\"></span>Borynia<span class=\"_ _0\"></span><span class=\"ff1\">-</span>Zofi\u00f3wka<span class=\"ff1\">-</span>Bzie Ru<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>Bzie <span class=\"_ _1\"></span>z uw<span class=\"_ _1\"></span>zgl\u0119dnieniem <span class=\"_ _1\"></span>rezer<span class=\"ff1\">w, </span></div><div class=\"t m0 x8 h3 y743 ff7 fs1 fc0 sc0 ls0 ws0\">zobowi\u0105za\u0144  d\u0142ugoterminowych <span class=\"_ _d\"> </span>i <span class=\"_ _f\"> </span>kapita\u0142u  obrotowego, <span class=\"_ _d\"> </span>Grupa <span class=\"_ _d\"> </span>oceni\u0142a, <span class=\"_ _d\"> </span>jako <span class=\"_ _f\"> </span>zasadne,  dokonanie <span class=\"_ _d\"> </span>odpisu <span class=\"_ _d\"> </span>aktuali<span class=\"_ _0\"></span>zuj\u0105cego <span class=\"_ _d\"> </span>maj\u0105tek <span class=\"_ _d\"> </span>CGU <span class=\"_ _f\"> </span>\u2013<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y346 ff1 fs1 fc0 sc0 ls19 ws0\">KWK<span class=\"ls0\"> Borynia-<span class=\"ff7\">Zofi\u00f3wka</span>-<span class=\"ff7\">Bzie Ruch Bzie na kwot\u0119 212,4 mln PLN.</span> </span></div><div class=\"t m0 x8 h3 y744 ff7 fs1 fc0 sc0 ls0 ws0\">Maj\u0105c na uwadze:<span class=\"ff1\"> </span></div><div class=\"t m0 xcb h3 y745 ff1 fs1 fc0 sc0 ls3 ws0\">a)<span class=\"ffc ls0\"> <span class=\"_ _16\"> </span><span class=\"ff7\">istniej\u0105c\u0105 warto\u015b\u0107 maj\u0105tku <span class=\"ff1\">KWK Borynia-</span>Zofi\u00f3wka<span class=\"ff1\">-Bzie Ruch Bzie </span>oraz generowane przez nie przep\u0142ywy pieni\u0119\u017cne w okresie projekcji </span></span></div><div class=\"t m0 xe h3 y746 ff1 fs1 fc0 sc0 ls3 ws0\">2022<span class=\"ls0\">-<span class=\"ff7\">2026 przyj\u0119te ze</span> <span class=\"ff5\">Strategii JSW S.A. z uwzgl\u0119dnieniem sp\u00f3\u0142ek zale\u017cnych Grupy Kapita\u0142owej JSW na lata 2022<span class=\"ff4\">-<span class=\"ls3\">2030</span></span></span> na potrzeby </span></div><div class=\"t m0 xe h3 y747 ff7 fs1 fc0 sc0 ls0 ws0\">przeprowadzenia testu na utrat\u0119 warto\u015bci aktyw\u00f3w na dzie\u0144 31 grudnia 2021 roku,<span class=\"ff1\"> </span></div></div><div class=\"c w8 h4 gs8f3\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 xcb h3 y45 ff1 fs1 fc0 sc0 ls3 ws0\">b)<span class=\"ffc ls0\"> <span class=\"_ _16\"> </span><span class=\"ff7\">brak zidentyfikowania nowych przes\u0142anek mog\u0105cych wp\u0142ywa\u0107 na warto\u015b\u0107 posiadanych aktyw\u00f3w<span class=\"_ _1\"></span>, a tak\u017ce brak stwierdzenia, aby usta\u0142<span class=\"_ _0\"></span><span class=\"ff1 lsf\">y </span></span></span></div><div class=\"t m0 xe h3 y46 ff7 fs1 fc0 sc0 ls0 ws0\">przes\u0142anki zidentyfikowane w poprzednich latach, w wyniku kt\u00f3rych utworzony zosta\u0142 odpis dla maj\u0105tku CGU. <span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y748 ff7 fs1 fc0 sc0 ls0 ws0\">Na dzie\u0144 <span class=\"_ _0\"></span>31 gr<span class=\"_ _0\"></span>udnia 2023 <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>nie dokonano <span class=\"_ _0\"></span>aktualizacji <span class=\"_ _0\"></span>wcze\u015bniej zawi\u0105zanych <span class=\"_ _0\"></span>odpis\u00f3w aktualizuj\u0105cy<span class=\"_ _0\"></span>ch maj\u0105tek <span class=\"_ _0\"></span>KWK Budryk, <span class=\"_ _0\"></span>KWK<span class=\"_ _9\"></span><span class=\"ff1\"> </span>Knur\u00f3w<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span></div><div class=\"t m0 x8 h3 y561 ff7 fs1 fc0 sc0 ls0 ws0\">Szczyg\u0142owice,<span class=\"ff1\"> KWK Borynia-</span>Zofi\u00f3wka<span class=\"ff1\">-</span>Bzie Ruch Zofi\u00f3wk<span class=\"ff1\">a oraz KWK Borynia-</span>Zofi\u00f3wka<span class=\"ff1\">-Bzie Ruch Borynia. </span></div><div class=\"t m0 x8 h3 y219 ff7 fs1 fc0 sc0 ls0 ws0\">Odpis <span class=\"_ _5\"></span>aktualizuj\u0105cy<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>tytu\u0142u <span class=\"_ _5\"></span>utraty <span class=\"_ _1\"></span>warto\u015bci <span class=\"_ _1\"></span>aktyw\u00f3w <span class=\"_ _5\"></span>trwa\u0142ych <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>wysoko\u015bci <span class=\"_ _1\"></span>212,4 <span class=\"_ _5\"></span>ml<span class=\"_ _0\"></span>n <span class=\"_ _5\"></span>PLN <span class=\"_ _1\"></span>zosta\u0142 <span class=\"_ _5\"></span>uj\u0119ty <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>pozosta\u0142y<span class=\"_ _0\"></span>ch <span class=\"_ _5\"></span>kosz<span class=\"_ _0\"></span>tach <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _1\"></span>skonsolidowanym </span></div><div class=\"t m0 x8 h3 y590 ff1 fs1 fc0 sc0 ls0 ws0\">sprawozdaniu z <span class=\"ff7\">wyniku finansowego i innych ca\u0142kowitych dochod\u00f3w za </span>2023 rok. </div><div class=\"t m0 x8 h54 y4c ff3 fs1 fc2 sc0 ls0 ws0\">ODPISY Z TYTU\u0141U UTRATY WARTO\u015aCI W OKRESIE POR\u00d3WNAWCZYM, tj. 2022 ROKU<span class=\"ff2\"> </span></div><div class=\"t m0 x8 h3 y246 ff7 fs1 fc0 sc0 ls0 ws0\">Na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _b\"></span>31 <span class=\"_ _9\"></span>gr<span class=\"_ _0\"></span>udnia <span class=\"_ _9\"></span>2022 <span class=\"_ _b\"></span>roku <span class=\"_ _9\"></span>J<span class=\"_ _0\"></span>ednostka <span class=\"_ _9\"></span>dominuj\u0105ca, <span class=\"_ _b\"></span>zgodnie <span class=\"_ _9\"></span>z <span class=\"_ _b\"></span>MSR<span class=\"ff1\"> <span class=\"ls3\">36 <span class=\"_ _b\"></span></span><span class=\"ff5\">Utrata <span class=\"_ _b\"></span>warto\u015bci <span class=\"_ _9\"></span>aktyw\u00f3w,</span> <span class=\"_ _b\"></span></span>dokona\u0142a <span class=\"_ _b\"></span>analizy <span class=\"_ _9\"></span>przes\u0142anek <span class=\"_ _b\"></span>mog\u0105cych </div><div class=\"t m0 x8 h3 y247 ff7 fs1 fc0 sc0 ls0 ws0\">\u015bwiadczy\u0107 <span class=\"_ _8\"> </span>o <span class=\"_ _8\"> </span>utracie <span class=\"_ _8\"> </span>warto\u015bci <span class=\"_ _e\"> </span>ksi\u0119gowej <span class=\"_ _8\"> </span>sk\u0142adnik<span class=\"_ _0\"></span>\u00f3w <span class=\"_ _8\"> </span>aktyw\u00f3w <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>celu <span class=\"_ _8\"> </span>w<span class=\"_ _0\"></span>eryfikacji, <span class=\"_ _8\"> </span>czy <span class=\"_ _8\"> </span>mog\u0142a <span class=\"_ _8\"> </span>nast\u0105pi\u0107 <span class=\"_ _e\"> </span>utrata <span class=\"_ _8\"> </span>warto\u015bci <span class=\"_ _8\"> </span>aktyw\u00f3w, <span class=\"_ _e\"> </span>jak <span class=\"_ _8\"> </span>r\u00f3wnie\u017c </div><div class=\"t m0 x8 h3 y4f ff7 fs1 fc0 sc0 ls0 ws0\">przes\u0142anek mog\u0105cych wskazywa\u0107 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>to, \u017ce od<span class=\"_ _0\"></span>pis aktualizuj\u0105cy <span class=\"_ _0\"></span>z tytu\u0142u <span class=\"_ _0\"></span>utraty warto\u015bci, <span class=\"_ _0\"></span>kt\u00f3ry by\u0142 <span class=\"_ _0\"></span>uj\u0119ty <span class=\"_ _0\"></span>w okresach <span class=\"_ _0\"></span>ubieg\u0142ych, p<span class=\"_ _9\"></span>rzesta\u0142 istnie\u0107 l<span class=\"_ _0\"></span>ub </div><div class=\"t m0 x8 h3 y50 ff7 fs1 fc0 sc0 ls0 ws0\">uleg\u0142 <span class=\"_ _0\"></span>zmniejszeniu.<span class=\"ff1\"> <span class=\"_ _0\"></span>W </span>wyniku <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>alizy <span class=\"_ _0\"></span>oceniono, <span class=\"_ _0\"></span>\u017ce<span class=\"ff1\"> </span>nie <span class=\"_ _9\"></span>wyst\u0119puj\u0105 no<span class=\"_ _0\"></span>we <span class=\"_ _0\"></span>przes\u0142anki, <span class=\"_ _0\"></span>kt\u00f3r<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>wskazywa\u0142yby <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>mo\u017cliwo\u015b\u0107 <span class=\"_ _9\"></span>utraty warto\u015bci <span class=\"_ _9\"></span>aktyw\u00f3w, </div><div class=\"t m0 x8 h3 y749 ff7 fs1 fc0 sc0 ls0 ws0\">ani <span class=\"_ _8\"> </span>te\u017c <span class=\"_ _8\"> </span>nie <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>twierdzono, <span class=\"_ _8\"> </span>aby <span class=\"_ _b\"></span>usta\u0142y <span class=\"_ _8\"> </span>przes\u0142anki <span class=\"_ _8\"> </span>zidentyfikowane <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>poprzednich <span class=\"_ _8\"> </span>okresach, <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>wyniku <span class=\"_ _8\"> </span>kt\u00f3rych <span class=\"_ _8\"> </span>utw<span class=\"_ _1\"></span>orzone <span class=\"_ _8\"> </span>zosta\u0142y <span class=\"_ _8\"> </span>odp<span class=\"_ _0\"></span>isy, <span class=\"_ _8\"> </span>st\u0105d </div><div class=\"t m0 x8 h3 y74a ff1 fs1 fc0 sc0 ls3 ws0\">na<span class=\"ls0\"> </span>31<span class=\"ls0\"> <span class=\"ff7\">grudnia 2022 roku <span class=\"_ _0\"></span>Grupa nie przepr<span class=\"_ _0\"></span>owadzi\u0142a test\u00f3w na utrat\u0119 warto\u015bci<span class=\"_ _0\"></span> CGU, ani <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>dzie\u0144 31 grudnia 2022 roku <span class=\"_ _0\"></span>nie dokonano aktualizacji </span></span></div><div class=\"t m0 x8 h3 y74b ff7 fs1 fc0 sc0 ls0 ws0\">wcze\u015bniej zawi\u0105zanych <span class=\"_ _1\"></span>odpis\u00f3w aktualizuj\u0105cych maj\u0105tek KWK <span class=\"_ _1\"></span>Budryk, KWK <span class=\"_ _1\"></span>Knur\u00f3w<span class=\"ff1\">-<span class=\"_ _0\"></span></span>Szczyg\u0142owice, KWK <span class=\"_ _1\"></span>Borynia<span class=\"ff1\">-</span>Z<span class=\"_ _0\"></span>ofi\u00f3wka R<span class=\"_ _1\"></span>uch Zofi\u00f3wka oraz </div><div class=\"t m0 x8 h3 y74c ff1 fs1 fc0 sc0 ls0 ws0\">KWK Borynia-<span class=\"ff7\">Zofi\u00f3wka Ruch Borynia.</span> </div><div class=\"t m0 x8 h3 y74d ff7 fs1 fc0 sc0 ls0 ws0\">W <span class=\"_ _1\"></span>2022 <span class=\"_ _5\"></span>roku ze <span class=\"_ _5\"></span>wzgl\u0119du na <span class=\"_ _5\"></span>ujemn\u0105 warto\u015b\u0107 <span class=\"_ _5\"></span>NPV <span class=\"_ _1\"></span>dla <span class=\"_ _1\"></span>KWK <span class=\"_ _1\"></span>Jastrz\u0119bie<span class=\"ff1\">-</span>Bzie w <span class=\"_ _5\"></span>wysoko\u015bci (1 <span class=\"_ _5\"></span>285,1) <span class=\"_ _1\"></span>mln <span class=\"_ _1\"></span>PLN, <span class=\"_ _5\"></span>a tak\u017ce <span class=\"_ _1\"></span>zerow\u0105 <span class=\"_ _5\"></span>war<span class=\"_ _0\"></span>to\u015b\u0107 <span class=\"_ _5\"></span>odzysk<span class=\"_ _0\"></span>iwaln\u0105 </div><div class=\"t m0 x8 h3 y74e ff7 fs1 fc0 sc0 ls0 ws0\">wynikaj\u0105c\u0105 <span class=\"_ _b\"></span>z <span class=\"_ _b\"></span>oblicze\u0144 <span class=\"_ _b\"></span>przeprowadzonych <span class=\"_ _b\"></span>do <span class=\"_ _b\"></span>testu <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>dzie\u0144 <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>grudnia <span class=\"_ _8\"> </span>2021<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>ro<span class=\"_ _0\"></span>ku, <span class=\"_ _b\"></span>przy <span class=\"_ _b\"></span>jednoczesnym <span class=\"_ _b\"></span>wzro\u015b<span class=\"_ _0\"></span>cie <span class=\"_ _b\"></span>warto\u015bci <span class=\"_ _b\"></span>aktyw\u00f3w <span class=\"_ _b\"></span>trwa\u0142ych </div><div class=\"t m0 x8 h3 y74f ff1 fs1 fc0 sc0 ls19 ws0\">KWK<span class=\"ls0\"> <span class=\"ff7\">Jastrz\u0119bie</span>-<span class=\"ff7\">Bzie <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>dokonanej <span class=\"_ _9\"></span>kalk<span class=\"_ _0\"></span>ulacji <span class=\"_ _9\"></span>maj\u0105tku <span class=\"_ _9\"></span>KWK <span class=\"_ _9\"></span>Jastrz\u0119bie</span>-<span class=\"_ _0\"></span><span class=\"ff7\">Bzie <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>uwzgl\u0119dnieniem <span class=\"_ _9\"></span>rezerw, <span class=\"_ _9\"></span>zobowi\u0105za\u0144 <span class=\"_ _9\"></span>d\u0142ugoterminowych <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span></span> <span class=\"ff7\">kapita\u0142u </span></span></div><div class=\"t m0 x8 h3 y1d5 ff7 fs1 fc0 sc0 ls0 ws0\">obrotowego <span class=\"_ _b\"></span>Grupa <span class=\"_ _b\"></span>oceni\u0142a, <span class=\"_ _8\"> </span>jako <span class=\"_ _b\"></span>zasadne, <span class=\"_ _b\"></span>dokonanie <span class=\"_ _8\"> </span>odpisu <span class=\"_ _b\"></span>aktualizuj\u0105cego <span class=\"_ _b\"> </span>maj\u0105tek <span class=\"_ _8\"> </span>CGU<span class=\"ff1\"> - <span class=\"_ _b\"></span></span>KWK <span class=\"_ _8\"> </span>Jastrz\u0119bie<span class=\"ff1\">-</span>Bzie <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>kwot\u0119 <span class=\"_ _b\"> </span>246,9<span class=\"ff1\"> mln P<span class=\"_ _0\"></span>LN </span></div><div class=\"t m0 x8 h3 y1d6 ff1 fs1 fc0 sc0 ls0 ws0\">w <span class=\"ls3\">2022</span> roku.  </div><div class=\"t m0 x8 h3 y750 ff7 fs1 fc0 sc0 ls0 ws0\">W <span class=\"_ _1\"></span>zwi\u0105zku <span class=\"_ _5\"></span>ze<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>zdarzeniem, <span class=\"_ _5\"></span>kt\u00f3re mia\u0142o <span class=\"_ _5\"></span>miejsce w <span class=\"_ _5\"></span>dniu<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>20 <span class=\"_ _5\"></span>kwietnia 2022 <span class=\"_ _5\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>KWK Pni\u00f3wek <span class=\"_ _5\"></span>ze<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wzgl\u0119du <span class=\"_ _5\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _5\"></span>osz<span class=\"_ _0\"></span>acowanie w<span class=\"_ _1\"></span>arto\u015bci <span class=\"_ _1\"></span>od<span class=\"_ _0\"></span><span class=\"ff1\">zyskiwalnej </span></div><div class=\"t m0 x8 h3 y751 ff7 fs1 fc0 sc0 ls0 ws0\">maj\u0105tku, <span class=\"_ _9\"></span>kt\u00f3ry <span class=\"_ _b\"></span>znajdowa\u0142 <span class=\"_ _b\"></span>si\u0119 <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>rejonie <span class=\"_ _b\"></span>katastrofy <span class=\"_ _b\"></span>i <span class=\"_ _9\"></span>kt\u00f3r<span class=\"_ _0\"></span>ego <span class=\"_ _9\"></span>utrata <span class=\"_ _b\"></span>zosta\u0142a <span class=\"_ _9\"></span>uznana <span class=\"_ _b\"></span>za <span class=\"_ _9\"></span>wysoce <span class=\"_ _b\"></span>prawdopodobn\u0105, <span class=\"_ _b\"></span>na <span class=\"_ _9\"></span>poziomie <span class=\"_ _b\"></span>ni\u017cszym <span class=\"_ _b\"></span>ni\u017c <span class=\"_ _b\"></span>jego </div><div class=\"t m0 x8 h3 y752 ff7 fs1 fc0 sc0 ls0 ws0\">dotychczasowa warto\u015b\u0107 ksi\u0119gowa, na dzie\u0144 <span class=\"ff1\">31 grudnia 2022 </span>roku uj\u0119to odpis aktualizuj\u0105cy z tytu\u0142u utraty warto\u015bci w<span class=\"ff1\"> </span>wysoko\u015bci 21,0 mln PLN.<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y5e ff7 fs1 fc0 sc0 ls0 ws0\">Z uw<span class=\"_ _1\"></span>agi <span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>fakt, i\u017c <span class=\"_ _1\"></span>dok\u0142adny <span class=\"_ _1\"></span>wp\u0142yw <span class=\"_ _1\"></span>zdarze\u0144 w<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>KWK <span class=\"_ _1\"></span>Pni\u00f3wek i <span class=\"_ _5\"></span>KWK Borynia<span class=\"ff1\">-</span>Z<span class=\"_ _0\"></span>ofi\u00f3wka <span class=\"_ _1\"></span>Ruch <span class=\"_ _1\"></span>Zofi\u00f3wka <span class=\"_ _5\"></span>n<span class=\"_ _0\"></span>a po<span class=\"_ _1\"></span>ziom wydobycia/produkcji <span class=\"_ _1\"></span>w<span class=\"ff1\"> kolejnych </span></div><div class=\"t m0 x8 h3 y5f ff7 fs1 fc0 sc0 ls0 ws0\">latach jest trudny do oszacowania, Grupa oceni\u0142a, \u017ce zaistnia\u0142e zdarzenia nie stanowi\u0105 przes\u0142anki \u015bwiadcz\u0105cej o utracie warto\u015bci maj\u0105tku.<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y1da ff1 fs1 fc0 sc0 ls20 ws0\">Od<span class=\"ff7 ls0\">pis  aktualizuj\u0105cy <span class=\"_ _d\"> </span>z  tytu\u0142u  utraty  warto\u015bci <span class=\"_ _d\"> </span>aktyw\u00f3w  trwa\u0142ych  w<span class=\"_ _0\"></span><span class=\"ff1\"> </span>\u0142\u0105cznej  wysoko\u015bci <span class=\"_ _d\"> </span>267,9  mln  PLN  zosta\u0142 <span class=\"_ _d\"> </span>uj\u0119ty  w<span class=\"_ _0\"></span><span class=\"ff1\"> </span>pozosta\u0142ych  kosztach </span></div><div class=\"t m0 x8 h54 y1db ff1 fs1 fc0 sc0 ls0 ws0\">w skonsolidowanym sprawozdaniu z <span class=\"ff7\">wyniku finansowego i innych ca\u0142kowitych dochod\u00f3w w 2022</span> roku.<span class=\"ff2 fc7\"> </span></div><div class=\"t m0 x8 h54 y596 ff2 fs1 fc1 sc0 ls0 ws0\">SEGMENT KOKSOWY </div><div class=\"t m0 x8 h3 y57d ff1 fs1 fc0 sc0 ls21 ws0\">W <span class=\"_ _8\"> </span><span class=\"ff7 ls0\">Segmencie <span class=\"_ _8\"> </span>koksowym <span class=\"_ _8\"> </span>przeprowadzono <span class=\"_ _8\"> </span>analiz<span class=\"_ _0\"></span>\u0119 <span class=\"_ _8\"> </span>przes\u0142anek <span class=\"_ _8\"> </span>mog\u0105cych <span class=\"_ _8\"> </span>\u015bwiadczy\u0107 <span class=\"_ _8\"> </span>o <span class=\"_ _e\"> </span>utracie <span class=\"_ _8\"> </span>warto\u015bci <span class=\"_ _8\"> </span>ksi\u0119gowej <span class=\"_ _8\"> </span>maj\u0105tku <span class=\"_ _8\"> </span>poszczeg\u00f3lnych </span></div><div class=\"t m0 x8 h3 y57e ff7 fs1 fc0 sc0 ls0 ws0\">zak\u0142ad\u00f3w produkcyjnych. Na dzie\u0144 31 grudnia 2023 roku Grupa przeprowadzi\u0142a analiz\u0119 przes\u0142anek w odniesieniu nast\u0119<span class=\"_ _1\"></span>puj\u0105cych CGU<span class=\"_ _0\"></span><span class=\"ff1\">: </span></div><div class=\"t m0 x8 h3 y2ac ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">Kokso<span class=\"ff7\">wnia Jadwiga, Koksownia Przyja\u017a\u0144 i Koksownia Radlin </span>- traktowanych jako aktywa koksownicze, oraz </span></span></div><div class=\"t m0 x8 h3 y753 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">EC <span class=\"_ _1\"></span>Radlin - <span class=\"_ _5\"></span><span class=\"ff7\">w<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>cz\u0119\u015bci obejmuj\u0105cej <span class=\"_ _5\"></span>akt<span class=\"_ _0\"></span>ywa <span class=\"_ _1\"></span>energetyczne <span class=\"ff1\">- </span>w <span class=\"_ _5\"></span>zwi\u0105zk<span class=\"_ _0\"></span>u <span class=\"_ _1\"></span>z faktem, <span class=\"_ _1\"></span>\u017ce <span class=\"_ _1\"></span>EC Radlin <span class=\"_ _5\"></span>zg<span class=\"_ _0\"></span>odnie <span class=\"_ _1\"></span>z planem <span class=\"_ _1\"></span>inwestycyjnym uzyska <span class=\"_ _1\"></span>mo\u017cliwo\u015b\u0107 </span></span></span></div><div class=\"t m0 x53 h3 y754 ff7 fs1 fc0 sc0 ls0 ws0\">niezale\u017cnego  generowania  niezale\u017cnych  przep\u0142yw\u00f3w  finansow<span class=\"_ _1\"></span>ych  na  rzecz  podmiot\u00f3w <span class=\"_ _e\"> </span>zewn\u0119trznych  oraz  b\u0119dzie  posiada\u0142a  mo\u017cliwo\u015b\u0107 </div><div class=\"t m0 x53 h3 y59b ff7 fs1 fc0 sc0 ls0 ws0\">zasilania gazem ziemnym z sieci miejskiej, zosta\u0142a wyodr\u0119bniona jako osobny CGU<span class=\"ff1\">. </span></div><div class=\"t m0 x8 h54 y755 ff2 fs1 fc0 sc0 ls0 ws0\">Aktywa koksownicze </div><div class=\"t m0 x8 h3 y585 ff7 fs1 fc0 sc0 ls0 ws0\">W toku przeprowadzonej na dzie\u0144 3<span class=\"_ _1\"></span>1 grudnia 2023 roku analizy, dla aktyw\u00f3w koksowniczych nie zidentyfikowano nowych przes\u0142anek mog<span class=\"_ _1\"></span>\u0105cych </div><div class=\"t m0 x8 h3 y586 ff7 fs1 fc0 sc0 ls0 ws0\">wp\u0142ywa\u0107 <span class=\"_ _b\"> </span>na<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>warto\u015b\u0107 <span class=\"_ _8\"> </span>posiadanych <span class=\"_ _8\"> </span>aktyw\u00f3w. <span class=\"_ _b\"></span>Zidentyfikowane <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>poprzednich <span class=\"_ _b\"> </span>okr<span class=\"_ _0\"></span>esach <span class=\"_ _b\"> </span>pr<span class=\"_ _0\"></span>zes\u0142anki <span class=\"_ _8\"> </span>wynikaj\u0105ce <span class=\"_ _b\"></span>z <span class=\"_ _8\"> </span>przyj\u0119tej <span class=\"_ _e\"> </span><span class=\"ff4\">Strategii <span class=\"_ _8\"> </span>JSW <span class=\"_ _b\"></span>S.A. </span></div><div class=\"t m0 x8 h3 y587 ff4 fs1 fc0 sc0 ls0 ws0\">z <span class=\"ff5\">uwzgl\u0119dnieniem sp\u00f3\u0142ek zale\u017cnych Grupy Kapita\u0142owej JSW na lata 2022</span>-<span class=\"ls3\">2030 </span><span class=\"ff7\">(\u201eStr<span class=\"_ _0\"></span>ategia\u201d), nadal pozostaj\u0105 aktualne, wobec czego: <span class=\"ff1\"> </span></span></div><div class=\"t m0 x8 h3 y59e ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">zasadne jest utrzymanie dotychczasowych odpis\u00f3w dla CGU <span class=\"_ _0\"></span>Koksownia Radlin. Nie z<span class=\"_ _0\"></span>identyfikowano istotnych i d\u0142ugoterminowych pr<span class=\"_ _9\"></span>zes\u0142anek </span></div><div class=\"t m0 x53 h3 y59f ff7 fs1 fc0 sc0 ls0 ws0\">mog\u0105cych wskazywa\u0107 na odwr\u00f3cenie wcze\u015bniej zawi\u0105zanych odpis\u00f3w aktualizuj\u0105cych maj\u0105tek CGU,<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y345 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">dla <span class=\"_ _0\"></span>CGU <span class=\"_ _0\"></span>Koksownia <span class=\"_ _9\"></span>Jadwiga, <span class=\"_ _0\"></span>zidentyfikowane <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>poprzednich <span class=\"_ _0\"></span>okr<span class=\"_ _0\"></span>esach <span class=\"_ _0\"></span>przes\u0142anki <span class=\"_ _9\"></span>utrzymuj\u0105 <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>wobec <span class=\"_ _0\"></span>najbardziej <span class=\"_ _9\"></span>aktualnych <span class=\"_ _0\"></span>pro<span class=\"_ _9\"></span><span class=\"ff1\">gnoz <span class=\"_ _0\"></span>dla </span></span></div><div class=\"t m0 x53 h3 y5a1 ff7 fs1 fc0 sc0 ls0 ws0\">szacowanej <span class=\"_ _9\"></span>war<span class=\"_ _0\"></span>to\u015bci <span class=\"_ _b\"></span>odzyskiwalnej <span class=\"_ _9\"></span>ustalonej <span class=\"_ _b\"></span>jako <span class=\"_ _b\"></span>warto\u015b\u0107 <span class=\"_ _b\"></span>godziwa <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span><span class=\"ff1\">om<span class=\"_ _0\"></span>niejszona <span class=\"_ _9\"></span>o </span>kosz<span class=\"_ _0\"></span>ty <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>przeda\u017cy, <span class=\"_ _9\"></span>ustal<span class=\"_ _0\"></span>ona <span class=\"_ _9\"></span>pr<span class=\"_ _0\"></span>zy<span class=\"ff1\"> zastosowaniu <span class=\"_ _b\"></span>metody </span></div><div class=\"t m0 x53 h3 y5a2 ff1 fs1 fc0 sc0 ls0 ws0\">dochodowej w <span class=\"ff7\">oparciu <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>oszacowane zdys<span class=\"_ _0\"></span>kontowane przysz\u0142e <span class=\"_ _0\"></span>przep\u0142ywy pieni\u0119\u017cne, <span class=\"_ _0\"></span>kt\u00f3ra dla <span class=\"_ _0\"></span>CGU <span class=\"_ _0\"></span>Koksowania Jadwiga <span class=\"_ _0\"></span>na dzie\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>grudnia </span></div><div class=\"t m0 x53 h3 y5a3 ff7 fs1 fc0 sc0 ls0 ws0\">2023 <span class=\"_ _1\"></span>roku <span class=\"_ _1\"></span>nadal <span class=\"_ _1\"></span>pozostaje <span class=\"_ _1\"></span>ujemna. <span class=\"_ _1\"></span>Grupa oceni\u0142a, <span class=\"_ _5\"></span>\u017c<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>zwi\u0105zku z <span class=\"_ _5\"></span>warto\u015bci\u0105 poniesionych <span class=\"_ _5\"></span>nak\u0142ad\u00f3w inwestycyjnych <span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>rzeczowe <span class=\"_ _1\"></span>aktywa <span class=\"_ _1\"></span>trwa\u0142e </div><div class=\"t m0 x53 h3 y5a4 ff1 fs1 fc0 sc0 ls0 ws0\">CGU <span class=\"_ _0\"></span>Koksownia<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>Jadwiga <span class=\"_ _0\"></span>w 2023 <span class=\"ff7\">r<span class=\"_ _0\"></span>oku <span class=\"_ _9\"></span>zachodzi <span class=\"_ _9\"></span>konieczno\u015b\u0107 <span class=\"_ _0\"></span>dokonania <span class=\"_ _9\"></span>odpisu <span class=\"_ _9\"></span>aktualizuj\u0105cego <span class=\"_ _0\"></span>warto\u015b\u0107 <span class=\"_ _9\"></span>tych <span class=\"_ _9\"></span>nak\u0142ad\u00f3w <span class=\"_ _0\"></span>na<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _9\"></span>grudnia </span></div><div class=\"t m0 x53 h3 y5a5 ff7 fs1 fc0 sc0 ls0 ws0\">2023 roku w wysoko\u015bci 24,2 mln PLN,<span class=\"ff1\"> </span></div></div>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">Grupa <span class=\"_ _5\"></span>oceni\u0142<span class=\"_ _0\"></span>a <span class=\"_ _5\"></span>tak\u017ce, i\u017c <span class=\"_ _5\"></span>z pow<span class=\"_ _1\"></span>odu <span class=\"_ _5\"></span>stwi<span class=\"_ _0\"></span>erdzenia <span class=\"_ _1\"></span>mniejszego <span class=\"_ _5\"></span>stopnia <span class=\"_ _1\"></span>uszkodze\u0144 <span class=\"_ _1\"></span>spowodowanych <span class=\"_ _5\"></span>wybuchem <span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>terenie <span class=\"_ _5\"></span>Koksowni Przyja\u017a\u0144 <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span><span class=\"ff1\"> dniu </span></span>22 <span class=\"_ _0\"></span>wrze\u015bnia <span class=\"_ _9\"></span>2022 <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tosunku <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>pierwotnych <span class=\"_ _9\"></span>za\u0142o\u017ce\u0144, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _9\"></span>by\u0142y <span class=\"_ _9\"></span>obarczone <span class=\"_ _0\"></span>du\u017cym <span class=\"_ _0\"></span>stop<span class=\"_ _0\"></span>niem <span class=\"_ _0\"></span>niepewno\u015bc<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>uwagi <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>brak <span class=\"_ _0\"></span>mo\u017cl<span class=\"_ _9\"></span>iwo\u015bci sz<span class=\"ff7 ls0\">czeg\u00f3\u0142owej <span class=\"_ _f\"> </span>inwentaryzacji <span class=\"_ _f\"> </span>uszkodze\u0144, <span class=\"_ _f\"> </span>zasadne <span class=\"_ _f\"> </span>jest <span class=\"_ _f\"> </span>odwr\u00f3cenie <span class=\"_ _f\"> </span>na <span class=\"_ _f\"> </span>dzie\u0144 <span class=\"_ _f\"> </span>31 <span class=\"_ _f\"> </span>grudnia <span class=\"_ _f\"> </span>2023 <span class=\"_ _f\"> </span>roku, <span class=\"_ _f\"> </span>wc<span class=\"_ _0\"></span>ze\u015bniej <span class=\"_ _f\"> </span>zawi\u0105zanych <span class=\"_ _f\"> </span>odpis\u00f3w </span>aktualizuj\u0105cych aktywa trwa\u0142e CGU Koksownia Przyja\u017a\u0144 w wysoko\u015bci 13,6 mln PLN. <span class=\"ff1\"> </span>Utworzenie <span class=\"_ _0\"></span>odpisu <span class=\"_ _9\"></span>aktualizuj\u0105cego <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _0\"></span>utraty <span class=\"_ _9\"></span>warto\u015bc<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>wa\u0142ych <span class=\"_ _9\"></span>traktowanych <span class=\"_ _0\"></span>jako <span class=\"_ _9\"></span>aktywa <span class=\"_ _0\"></span>koks<span class=\"_ _0\"></span>ownicze <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>Segmencie <span class=\"_ _9\"></span>koksowym w <span class=\"ff7\">wysoko\u015bci 24,2 mln PLN zosta\u0142o uj\u0119te w</span> <span class=\"ff7\">pozosta\u0142ych kosztach, a odwr\u00f3cenie odpisu aktualizuj\u0105cego z tytu\u0142u utraty warto\u015bci aktyw\u00f3w trwa\u0142ych </span>w <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>wocie <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3,6 <span class=\"_ _9\"></span>mln <span class=\"_ _9\"></span>PLN <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>pozosta\u0142yc<span class=\"_ _0\"></span>h<span class=\"ff1\"> <span class=\"_ _9\"></span>przychodach <span class=\"_ _9\"></span>w skonsolidowanym <span class=\"_ _9\"></span>sprawozdaniu <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span></span>wyniku <span class=\"_ _9\"></span>finansowego <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>innych <span class=\"_ _9\"></span>ca\u0142kowitych <span class=\"_ _9\"></span>dochod\u00f3w za<span class=\"ls0\"> <span class=\"ls3\">2023</span> roku. </span>Aktywa energetyczne Na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>grudnia <span class=\"_ _9\"></span>2023 <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>nie <span class=\"_ _9\"></span>zosta\u0142a <span class=\"_ _9\"></span>uko\u0144czona <span class=\"_ _9\"></span>inwestycja <span class=\"_ _9\"></span>dotycz\u0105ca <span class=\"_ _9\"></span>budowy <span class=\"_ _9\"></span>bloku <span class=\"_ _9\"></span>energetycznego <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>palanego <span class=\"_ _9\"></span>gazem <span class=\"_ _0\"></span>koks<span class=\"_ _0\"></span>owni<span class=\"_ _0\"></span><span class=\"ff1 lsf\">cz<span class=\"ls0\">ym </span></span>w JSW <span class=\"_ _9\"></span>KOKS <span class=\"_ _9\"></span>-<span class=\"_ _0\"></span> <span class=\"_ _9\"></span><span class=\"ff7\">Koksownia <span class=\"_ _9\"></span>Radlin <span class=\"_ _9\"></span>(<span class=\"_ _0\"></span>\u201eEC <span class=\"_ _9\"></span>Radlin\u201d). <span class=\"_ _9\"></span>Na <span class=\"_ _9\"></span>dzi<span class=\"_ _0\"></span>e\u0144 <span class=\"_ _9\"></span>ko\u0144cz\u0105cy <span class=\"_ _9\"></span>okres <span class=\"_ _b\"></span>sprawozdawczy <span class=\"_ _9\"></span>zaawansowanie <span class=\"_ _9\"></span>rzeczowe <span class=\"_ _9\"></span>oceniane <span class=\"_ _9\"></span>jest <span class=\"_ _b\"></span>na <span class=\"_ _9\"></span>87% </span>nak\u0142ad\u00f3w za\u0142o\u017conych dla tego zadania inwestycyjnego.<span class=\"ff1\"> </span>Dla <span class=\"_ _b\"> </span>CGU <span class=\"_ _8\"> </span>EC <span class=\"_ _8\"> </span>Radlin <span class=\"_ _b\"></span>zosta\u0142y <span class=\"_ _8\"> </span>zidentyfikowane <span class=\"_ _b\"></span>przes\u0142<span class=\"_ _0\"></span>anki, <span class=\"_ _b\"> </span>k<span class=\"_ _0\"></span>t\u00f3re <span class=\"_ _b\"> </span>wskazuj\u0105 <span class=\"_ _8\"> </span>na <span class=\"_ _b\"> </span>t<span class=\"_ _9\"></span>o, <span class=\"_ _b\"></span>\u017ce <span class=\"_ _8\"> </span>mog\u0142a <span class=\"_ _8\"> </span>nast\u0105pi\u0107 <span class=\"_ _b\"></span>utrata <span class=\"_ _8\"> </span>warto\u015bci <span class=\"_ _8\"> </span>sk\u0142adnika <span class=\"_ _b\"> </span>aktyw\u00f3w: <span class=\"_ _8\"> </span>brak zrealizowanego <span class=\"_ _b\"></span>przy\u0142\u0105cza <span class=\"_ _b\"></span>ciep\u0142owniczego, <span class=\"_ _9\"></span>a <span class=\"_ _b\"></span>przez <span class=\"_ _b\"></span>to <span class=\"_ _b\"></span>brak <span class=\"_ _b\"> </span>mo\u017cliwo\u015bci <span class=\"_ _b\"></span>wyprowadzenia <span class=\"_ _b\"></span>ciep\u0142a <span class=\"_ _b\"></span>do <span class=\"_ _b\"></span>odbiorc\u00f3w <span class=\"_ _b\"></span>zewn\u0119trznych, <span class=\"_ _9\"></span>wyd\u0142u\u017cony<span class=\"_ _9\"></span><span class=\"ff1\"> <span class=\"_ _b\"></span>termin </span>zako\u0144czenia zadania inwestycyjnego, zwi\u0119kszaj\u0105cy si\u0119 bud\u017cet zadania inwestycyjnego w stosunku do za\u0142o\u017ce\u0144.<span class=\"ff1\"> </span>Test na<span class=\"_ _1\"></span> ut<span class=\"_ _1\"></span>rat\u0119 <span class=\"_ _1\"></span>warto\u015bci zosta<span class=\"_ _1\"></span>\u0142 <span class=\"_ _1\"></span>przeprowadzony <span class=\"_ _5\"></span>w odniesieniu <span class=\"_ _1\"></span>do <span class=\"_ _5\"></span>CGU EC <span class=\"_ _5\"></span>R<span class=\"_ _0\"></span>adlin po<span class=\"_ _1\"></span>przez ustalenie <span class=\"_ _5\"></span>warto\u015bci odzy<span class=\"_ _1\"></span>skiwalnej, kt\u00f3<span class=\"_ _1\"></span>ra zosta\u0142a usta<span class=\"_ _1\"></span>lona w <span class=\"_ _8\"> </span>oparciu <span class=\"_ _8\"> </span>o <span class=\"_ _b\"></span>oszacowan\u0105 <span class=\"_ _8\"> </span>warto\u015b\u0107 <span class=\"_ _8\"> </span>godziw\u0105 <span class=\"_ _8\"> </span>pomniejszon\u0105 <span class=\"_ _b\"> </span>o <span class=\"_ _8\"> </span>koszty <span class=\"_ _8\"> </span>sprzeda\u017cy<span class=\"_ _0\"></span><span class=\"ff1\">, <span class=\"_ _8\"> </span>przy <span class=\"_ _8\"> </span>zastosowaniu <span class=\"_ _8\"> </span>metody <span class=\"_ _b\"></span>dochodowej, <span class=\"_ _8\"> </span>na <span class=\"_ _8\"> </span>bazie <span class=\"_ _8\"> </span>szacunku </span>zdyskontowanych przep\u0142yw\u00f3w <span class=\"_ _1\"></span>pieni\u0119\u017cnych na podstawie <span class=\"_ _1\"></span>projekcji finansowych przygotowan<span class=\"_ _1\"></span>ych na lata 20<span class=\"_ _1\"></span>24<span class=\"_ _0\"></span><span class=\"ff1\">-</span>2049. Wed\u0142ug oszacowa\u0144 <span class=\"_ _1\"></span>Zarz\u0105du warto\u015b\u0107 <span class=\"_ _9\"></span>godziwa <span class=\"_ _9\"></span>jest <span class=\"_ _9\"></span>wy\u017csza <span class=\"_ _9\"></span>ni\u017c <span class=\"_ _9\"></span>warto\u015b\u0107 <span class=\"_ _9\"></span>u\u017cytkowa, <span class=\"_ _9\"></span>st\u0105d <span class=\"_ _9\"></span>zgodnie <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span>ymogami <span class=\"_ _9\"></span>MSR <span class=\"_ _9\"></span>36 <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>ustalenia <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>odzyskiwalnej <span class=\"_ _9\"></span>przyj\u0119to <span class=\"_ _9\"></span>warto\u015b\u0107 godziw\u0105.<span class=\"ff1\"> </span>Przyj\u0119te za\u0142o\u017cenia<span class=\"ffa\"> </span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">rozpocz\u0119cie pracy bloku energetycznego EC<span class=\"_ _1\"></span> Radlin w 2024 roku,<span class=\"_ _0\"></span><span class=\"ff1\"> </span></span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">rozpocz\u0119cie sprzeda\u017cy ciep\u0142a do odbiorc\u00f3w zewn\u0119<span class=\"_ _1\"></span>trznych od sezonu grzewczego 2025/2026,<span class=\"_ _0\"></span><span class=\"ff1\"> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">ceny <span class=\"_ _5\"></span><span class=\"ff7\">energii <span class=\"_ _1\"></span>elektrycznej <span class=\"_ _5\"></span>wed\u0142ug <span class=\"_ _5\"></span>aktu<span class=\"_ _0\"></span>alnych <span class=\"_ _5\"></span>prognoz <span class=\"_ _1\"></span>na <span class=\"_ _5\"></span>2024 <span class=\"_ _1\"></span>rok, <span class=\"_ _5\"></span>ustalony<span class=\"_ _0\"></span>ch <span class=\"_ _5\"></span>w <span class=\"_ _5\"></span>op<span class=\"_ _0\"></span>arciu <span class=\"_ _5\"></span>o <span class=\"_ _1\"></span>zakontraktowane <span class=\"_ _5\"></span>ceny sprzeda\u017cy <span class=\"_ _5\"></span>na <span class=\"_ _5\"></span>rzecz <span class=\"_ _1\"></span>podmiot\u00f3w </span></span></span>zewn\u0119trznych,<span class=\"ff1\"> </span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">ceny uprawnie\u0144 do emisji CO<span class=\"_ _1c\"> </span></span>2 <span class=\"ff7\">wed\u0142ug Strategii,</span> \u25aa<span class=\"ffc\"> </span><span class=\"fc0\">zakup <span class=\"_ _8\"> </span>gazu  ziemnego  od<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>zewn\u0119trznego  dostawcy <span class=\"_ _8\"> </span>w  okresie <span class=\"_ _e\"> </span>remontu<span class=\"ff1\">  </span>potokowego <span class=\"_ _8\"> </span>ba<span class=\"_ _0\"></span>terii,  a <span class=\"_ _8\"> </span>tak\u017ce  wykorzystanie <span class=\"_ _8\"> </span>gazu  koksowniczego </span>z <span class=\"ff7\">Koksowni <span class=\"_ _1\"></span>Radlin <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>pozosta\u0142ym <span class=\"_ _1\"></span>okresie \u2013<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"ff7\">ga<span class=\"_ _1\"></span>z koksow<span class=\"_ _1\"></span>niczy <span class=\"_ _1\"></span>wyceniony <span class=\"_ _1\"></span>zosta\u0142 <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>oparci<span class=\"_ _0\"></span>u <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>ceny <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>przeda\u017cy do<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>zewn\u0119trznych <span class=\"_ _5\"></span>odbiorc<span class=\"_ _0\"></span>\u00f3w <span class=\"_ _1\"></span>zgodnie </span></span></span>ze Strategi\u0105, <span class=\"ff1\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0 ls3\">25<span class=\"ls0\">-<span class=\"ff7\">letni <span class=\"_ _b\"></span>okres <span class=\"_ _8\"> </span>u\u017cytkowania <span class=\"_ _b\"></span>EC <span class=\"_ _b\"></span>Radlin <span class=\"_ _8\"> </span></span>- <span class=\"_ _b\"></span>w <span class=\"_ _8\"> </span>opa<span class=\"ff7\">rciu <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>wymagania <span class=\"_ _b\"> </span>okr<span class=\"_ _0\"></span>e\u015blone <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>e<span class=\"_ _0\"></span>tapie <span class=\"_ _b\"></span>post\u0119powania <span class=\"_ _b\"> </span>pr<span class=\"_ _0\"></span>zetargowego <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>wyb\u00f3r<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>wykonawcy </span></span></span></span>zadania, poparte wieloletnimi do\u015bwiadczeniami z eksploatacji kot\u0142\u00f3w opalanych gazem koksowniczym, jak r\u00f3wnie\u017c standardami ryn<span class=\"ff1\">kowymi, </span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">analiz\u0119 <span class=\"_ _d\"> </span>utraty <span class=\"_ _f\"> </span>warto\u015bci <span class=\"_ _d\"> </span>przeprowadzono <span class=\"_ _d\"> </span>p<span class=\"_ _0\"></span>rzy <span class=\"_ _f\"> </span>zastosowaniu <span class=\"_ _d\"> </span>\u015bredniowa\u017conego <span class=\"_ _d\"> </span>kosztu <span class=\"_ _f\"> </span>kapita\u0142u <span class=\"_ _f\"> </span>w\u0142asnego <span class=\"_ _d\"> </span>po <span class=\"_ _d\"> </span>opod<span class=\"_ _0\"></span>atkowaniu <span class=\"_ _d\"> </span>(\u201e<span class=\"_ _0\"></span>WACC\u201d) </span>na<span class=\"ls0\"> poziomie 9,64%, </span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">warto\u015b\u0107 <span class=\"_ _b\"></span>poniesieonych <span class=\"_ _b\"></span>nak\u0142ad\u00f3w <span class=\"_ _b\"></span>in<span class=\"_ _0\"></span>westycyjnych <span class=\"_ _b\"> </span>br<span class=\"_ _0\"></span>utto <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>dzie\u0144 <span class=\"_ _b\"> </span>31 <span class=\"_ _8\"> </span>grudnia <span class=\"_ _b\"></span>2023 <span class=\"_ _8\"> </span>roku <span class=\"_ _b\"></span>wynosi <span class=\"_ _b\"></span>376,6 <span class=\"_ _8\"> </span>mln <span class=\"_ _b\"></span>PLN, <span class=\"_ _b\"></span>pozosta\u0142e <span class=\"_ _8\"> </span>do <span class=\"_ _b\"></span>poniesi<span class=\"_ _9\"></span><span class=\"ff1\">enia </span></span>w <span class=\"ls3\">2024</span> <span class=\"ff7\">roku nak\u0142ady inw</span>estycyjne: 113,3 mln PLN. Wyniki <span class=\"_ _b\"></span>testu <span class=\"_ _b\"></span>wykaza\u0142y, <span class=\"_ _b\"></span>i\u017c <span class=\"_ _b\"></span>wyodr\u0119bnione <span class=\"_ _b\"></span>CG<span class=\"_ _0\"></span>U <span class=\"_ _b\"></span>EC <span class=\"_ _b\"></span>Radlin <span class=\"_ _b\"></span>generuje <span class=\"_ _b\"></span>doda<span class=\"_ _0\"></span>tnie <span class=\"_ _b\"></span>przep\u0142ywy <span class=\"_ _b\"></span>pieni\u0119\u017cne <span class=\"_ _b\"></span>i <span class=\"_ _b\"> </span>w <span class=\"_ _8\"> </span>efekcie <span class=\"_ _b\"></span>dokonanych <span class=\"_ _b\"></span>oblicze\u0144 <span class=\"_ _b\"></span>na<span class=\"_ _9\"></span><span class=\"ff1\"> <span class=\"_ _9\"></span></span>dzi<span class=\"_ _0\"></span>e\u0144 31<span class=\"ls0\"> <span class=\"ff7\">grudnia 2023 roku ustalono warto\u015b\u0107 odzyskiwaln\u0105 maj\u0105tku EC Radlin na poziomie 408,5 mln PLN. </span> </span>W <span class=\"_ _b\"></span><span class=\"ff7\">zwi\u0105zku <span class=\"_ _8\"> </span>z</span> <span class=\"ff7\">powy\u017cszym, <span class=\"_ _b\"></span>pomimo <span class=\"_ _b\"></span>zidentyfikowanych <span class=\"_ _b\"></span>przes\u0142anek <span class=\"_ _b\"></span>utraty <span class=\"_ _b\"></span>warto\u015bci <span class=\"_ _8\"> </span>aktyw\u00f3w <span class=\"_ _b\"></span>CGU <span class=\"_ _b\"></span>EC <span class=\"_ _b\"></span>Radlin, <span class=\"_ _8\"> </span>przeprowadzony <span class=\"_ _b\"></span>test <span class=\"_ _b\"></span>potwierdzi\u0142 </span>zdolno\u015bci tego CGU do generowania korzy\u015bci ekonomicznych w postaci dodatnich przep\u0142yw\u00f3w<span class=\"_ _1\"></span> pieni\u0119\u017cnych.<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Warto\u015b\u0107 godziwa CGU zosta\u0142<span class=\"_ _0\"></span>a w ca\u0142<span class=\"_ _0\"></span>o\u015bci zaklasyfikowana do poziomu 3 <span class=\"_ _0\"></span>hierar<span class=\"_ _0\"></span>chii warto\u015bci godziwej (<span class=\"_ _0\"></span>tj. wycena zawiera nieobserwowalne dane wej\u015bciowe).<span class=\"ff1\"> </span>Analiza wra\u017cliwo\u015bci<span class=\"ffa\"> </span>Wyniki <span class=\"_ _9\"></span>analizy <span class=\"_ _9\"></span>wra\u017cliwo\u015bci <span class=\"_ _0\"></span>wykaza\u0142y, <span class=\"_ _9\"></span>\u017ce <span class=\"_ _0\"></span>naji<span class=\"_ _0\"></span>stotniejszy <span class=\"_ _9\"></span>wp\u0142yw <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>warto\u015b\u0107 <span class=\"_ _9\"></span>odzyskiwaln\u0105 <span class=\"_ _0\"></span>testowanych <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>maj\u0105 <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>zede <span class=\"_ _9\"></span>wszystk<span class=\"_ _9\"></span><span class=\"ff1\">im <span class=\"_ _0\"></span>zmiany </span>w <span class=\"ff7\">zakresie <span class=\"_ _0\"></span>poziomu <span class=\"_ _9\"></span>cen <span class=\"_ _0\"></span>energii <span class=\"_ _9\"></span>elektrycznej, <span class=\"_ _9\"></span>poziomu <span class=\"_ _0\"></span>cen <span class=\"_ _0\"></span>upra<span class=\"_ _0\"></span>wnie\u0144 <span class=\"_ _0\"></span>do <span class=\"_ _9\"></span>emisji <span class=\"_ _9\"></span>CO<span class=\"_ _1c\"> </span></span>2 <span class=\"_ _0\"></span><span class=\"ff7\">oraz <span class=\"_ _9\"></span>WACC. <span class=\"_ _0\"></span>Zmiany <span class=\"_ _9\"></span>tych <span class=\"_ _0\"></span>parametr\u00f3w, <span class=\"_ _9\"></span>pomim</span>o <span class=\"_ _9\"></span>istotnego wp\u0142ywu na warto\u015b\u0107 odzyskiwaln\u0105, pozwalaj\u0105 na wypracowanie przez CGU EC Radlin dodatnich przep\u0142yw\u00f3w p<span class=\"_ _1\"></span>ieni\u0119\u017cnych.<div class=\"c w8 h4 gs8f5\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h3 y45 ff7 fs1 fc0 sc0 ls0 ws0\">Poni\u017cej <span class=\"_ _8\"> </span>zaprezentow<span class=\"_ _1\"></span>ano <span class=\"_ _b\"> </span>o <span class=\"_ _8\"> </span>ile <span class=\"_ _8\"> </span>zmien<span class=\"_ _1\"></span>i\u0142aby <span class=\"_ _8\"> </span>si\u0119 <span class=\"_ _b\"></span>warto\u015b\u0107 <span class=\"_ _8\"> </span>odzys<span class=\"_ _1\"></span>kiwalna <span class=\"_ _8\"> </span>test<span class=\"_ _1\"></span>owanych <span class=\"_ _b\"></span>aktyw\u00f3w <span class=\"_ _8\"> </span>na <span class=\"_ _b\"></span>dzie\u0144 <span class=\"_ _8\"> </span>31 <span class=\"_ _b\"></span>grudnia <span class=\"_ _8\"> </span>2023 <span class=\"_ _b\"></span>roku <span class=\"_ _8\"> </span>w <span class=\"_ _b\"></span>efekcie  <span class=\"ff1\">zmian </span></div><div class=\"t m0 x8 h3 y46 ff1 fs1 fc0 sc0 ls0 ws0\">k<span class=\"ff7\">luczowych parametr\u00f3w:</span> </div></div><div class=\"c wee hd3 gs8f6\"><div class=\"t m0 x41 h17 y179 ff2 fs4 fc0 sc0 ls0 ws0\">Zmiana ceny ener<span class=\"_ _1\"></span>gii </div><div class=\"t m0 x2 h17 y171 ff3 fs4 fc0 sc0 ls0 ws0\">elektrycznej w <span class=\"_ _1\"></span>ca\u0142ym okresie </div><div class=\"t m0 x1 h17 y175 ff2 fs4 fc0 sc0 ls0 ws0\">prognozy </div></div><div class=\"c wef hd3 gs8f7\"><div class=\"t m0 x1c h17 y184 ff2 fs4 fc0 sc0 ls0 ws0\">Zmiana ceny </div><div class=\"t m0 xd hc4 y498 ff2 fsa fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x8f h17 y177 ff3 fs4 fc0 sc0 ls0 ws0\">uprawnie\u0144 do emi<span class=\"_ _1\"></span>sji Co<span class=\"_ _1c\"> </span></div><div class=\"t m0 xe hc4 y38b ff2 fsa fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c wef hd3 gs8f8\"><div class=\"t m0 x34 h17 y186 ff2 fs4 fc0 sc0 ls0 ws0\">Zmiana WACC </div></div><div class=\"c wf0 hb3 gs8f9\"><div class=\"t m0 x43 h17 y284 ff2 fs4 fc0 sc0 ls0 ws0\">10% </div></div><div class=\"c wf1 hb3 gs8fa\"><div class=\"t m0 x47 h17 y284 ff2 fs4 fc0 sc0 ls0 ws0\">-<span class=\"ls5\">10%</span> </div></div><div class=\"c wf2 hb3 gs8fb\"><div class=\"t m0 x49 h17 y284 ff2 fs4 fc0 sc0 ls0 ws0\">10% </div></div><div class=\"c wf1 hb3 gs8fc\"><div class=\"t m0 x14 h17 y284 ff2 fs4 fc0 sc0 ls0 ws0\">-<span class=\"ls5\">10%</span> </div></div><div class=\"c wf3 hb3 gs8fd\"><div class=\"t m0 x3f h17 y284 ff2 fs4 fc0 sc0 ls0 ws0\">1 p.p. </div></div><div class=\"c wf4 hb3 gs8fe\"><div class=\"t m0 x14 h17 y284 ff2 fs4 fc0 sc0 ls0 ws0\">-1 p.p. </div></div><div class=\"c wed hd4 gs8ff\"><div class=\"t m0 x0 h16 y10c ff7 fs4 fc0 sc0 ls0 ws0\">Zmiana warto\u015bci od<span class=\"_ _1\"></span>zyskiwalnej<span class=\"ff1\"> </span></div></div><div class=\"c wf0 hd4 gs900\"><div class=\"t m0 x41 h16 y10c ff1 fs4 fc0 sc0 ls0 ws0\">70,0 </div></div><div class=\"c wf1 hd4 gs901\"><div class=\"t m0 x52 h16 y10c ff1 fs4 fc0 sc0 ls0 ws0\">(70,0) </div></div><div class=\"c wf2 hd4 gs902\"><div class=\"t m0 x49 h16 y10c ff1 fs4 fc0 sc0 ls0 ws0\">55,5 </div></div><div class=\"c wf1 hd4 gs903\"><div class=\"t m0 x50 h16 y10c ff1 fs4 fc0 sc0 ls0 ws0\">(55,5) </div></div><div class=\"c wf3 hd4 gs904\"><div class=\"t m0 x35 h16 y10c ff1 fs4 fc0 sc0 ls0 ws0\">39,7 </div></div><div class=\"c wf4 hd4 gs905\"><div class=\"t m0 x17 h16 y10c ff1 fs4 fc0 sc0 ls0 ws0\">(39,7) </div></div><div class=\"c w8 h4 gs8f5\"><div class=\"t m0 x8 h54 y76f ff2 fs1 fc2 sc0 ls0 ws0\"> <span class=\"ff3\">ODPISY Z TYTU\u0141U UTRATY WARTO\u015aCI W OKRESIE POR\u00d3WNAWCZYM, tj. 2022 ROKU</span> </div><div class=\"t m0 x8 h3 y770 ff7 fs1 fc0 sc0 ls0 ws0\">W <span class=\"_ _1\"></span>Segmencie <span class=\"_ _5\"></span>Koks, zidentyfikowane <span class=\"_ _5\"></span>w po<span class=\"_ _1\"></span>przednich okresach <span class=\"_ _5\"></span>przes\u0142anki utrzymywa\u0142y <span class=\"_ _5\"></span>si\u0119 i <span class=\"_ _5\"></span>wobec <span class=\"_ _1\"></span>najbardziej <span class=\"_ _5\"></span>akt<span class=\"_ _0\"></span>ualnych <span class=\"_ _1\"></span>prognoz <span class=\"_ _5\"></span>dl<span class=\"_ _9\"></span><span class=\"ff1\">a <span class=\"_ _1\"></span>szacowanej </span></div><div class=\"t m0 x8 h3 y771 ff7 fs1 fc0 sc0 ls0 ws0\">warto\u015bci <span class=\"_ _8\"> </span>odzyskiwalnej <span class=\"_ _8\"> </span>ustalonej <span class=\"_ _8\"> </span>jako <span class=\"_ _b\"></span>warto\u015b\u0107 <span class=\"_ _8\"> </span>godziwa <span class=\"_ _8\"> </span>pomniejszo<span class=\"ff1\">na <span class=\"_ _8\"> </span>o </span>koszty <span class=\"_ _8\"> </span>sprzeda\u017cy, <span class=\"_ _8\"> </span>ustalona <span class=\"_ _8\"> </span>przy<span class=\"ff1\"> zastosowaniu <span class=\"_ _b\"></span>met<span class=\"_ _0\"></span>ody <span class=\"_ _8\"> </span>dochodowej </span></div><div class=\"t m0 x8 h3 y772 ff1 fs1 fc0 sc0 ls0 ws0\">w <span class=\"ff7\">oparciu <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>oszacowane <span class=\"_ _1\"></span>zdyskontowane <span class=\"_ _1\"></span>przysz\u0142e <span class=\"_ _1\"></span>przep\u0142ywy <span class=\"_ _1\"></span>pieni\u0119\u017cne, <span class=\"_ _1\"></span>kt\u00f3ra <span class=\"_ _5\"></span>dla CGU <span class=\"_ _1\"></span>Koksowania <span class=\"_ _5\"></span>Jadwiga na dzie\u0144 <span class=\"_ _5\"></span>31 grudnia <span class=\"_ _5\"></span>2022 ro<span class=\"_ _0\"></span><span class=\"ff1\">ku <span class=\"_ _1\"></span>nadal </span></span></div><div class=\"t m0 x8 h3 y773 ff7 fs1 fc0 sc0 ls0 ws0\">pozostawa\u0142a <span class=\"_ _8\"> </span>ujemna.  Grupa <span class=\"_ _8\"> </span>oceni\u0142a<span class=\"_ _0\"></span>, <span class=\"_ _e\"> </span>\u017ce <span class=\"_ _e\"> </span>w <span class=\"_ _e\"> </span>zwi\u0105zku <span class=\"_ _e\"> </span>z  w<span class=\"_ _1\"></span>arto\u015bci\u0105  poniesion<span class=\"_ _1\"></span>ych <span class=\"_ _e\"> </span>nak\u0142ad\u00f3w <span class=\"_ _8\"> </span>i<span class=\"_ _0\"></span>nwestycyjnych <span class=\"_ _e\"> </span>na <span class=\"_ _e\"> </span>rzeczowe  aktywa<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>trwa\u0142e  C<span class=\"_ _1\"></span>GU </div><div class=\"t m0 x8 h3 y19a ff1 fs1 fc0 sc0 ls0 ws0\">Koksownia Jadw<span class=\"_ _1\"></span>iga w 2023 <span class=\"ff7\">roku zachodzi konieczno\u015b\u0107 <span class=\"_ _1\"></span>dokonania odpisu aktualizuj\u0105cego <span class=\"_ _1\"></span>warto\u015b\u0107 tych <span class=\"_ _1\"></span>nak\u0142ad\u00f3w na dzie\u0144 <span class=\"_ _1\"></span>31 grudnia <span class=\"_ _1\"></span>2022 roku </span></div><div class=\"t m0 x8 h3 y7c ff7 fs1 fc0 sc0 ls0 ws0\">w wysoko\u015bci 8,9 mln PLN.<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y544 ff7 fs1 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _0\"></span>oceni\u0142a <span class=\"_ _0\"></span>tak\u017ce, <span class=\"_ _0\"></span>i\u017c <span class=\"_ _9\"></span>zasadne jest<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>niedokonanie <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _9\"></span>grudnia 2<span class=\"_ _0\"></span>022 <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>aktualizacji <span class=\"_ _0\"></span>wcze\u015bniej<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>zawi\u0105zanych odpis\u00f3w <span class=\"_ _0\"></span>aktu<span class=\"_ _0\"></span>alizuj\u0105cych </div><div class=\"t m0 x8 h3 y774 ff7 fs1 fc0 sc0 ls0 ws0\">niefinansowe aktywa trwa\u0142e pozosta\u0142ych CGU w Segmencie Koks.<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y443 ff7 fs1 fc0 sc0 ls0 ws0\">Jednocze\u015bnie, <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>zwi\u0105zku <span class=\"_ _b\"></span>z <span class=\"_ _b\"></span>wybuchem <span class=\"_ _9\"></span>na <span class=\"_ _b\"></span>terenie <span class=\"_ _b\"></span>Koksowni <span class=\"_ _b\"></span>Prz<span class=\"_ _0\"></span>yja\u017a\u0144, <span class=\"_ _b\"></span>do <span class=\"_ _9\"></span>kt<span class=\"_ _0\"></span>\u00f3rego <span class=\"_ _b\"></span>dosz\u0142o <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>dniu <span class=\"_ _b\"></span>22 <span class=\"_ _b\"></span>wrze\u015bnia <span class=\"_ _b\"></span>2022 <span class=\"_ _b\"></span>roku, <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>wyniku <span class=\"_ _b\"></span>kt\u00f3rego, </div><div class=\"t m0 x8 h3 y6ad ff7 fs1 fc0 sc0 ls0 ws0\">prawdopodobnie <span class=\"_ _9\"></span>ca\u0142kowitemu <span class=\"_ _9\"></span>zniszczeniu <span class=\"_ _9\"></span>uleg\u0142y <span class=\"_ _9\"></span>efekty <span class=\"_ _9\"></span>dotychczasowych <span class=\"_ _9\"></span>prac <span class=\"_ _9\"></span>modernizacy<span class=\"_ _0\"></span>jnych, <span class=\"_ _9\"></span>JSW <span class=\"_ _9\"></span>KOKS <span class=\"_ _9\"></span>oszacowa\u0142a <span class=\"_ _9\"></span>stopie\u0144 <span class=\"_ _9\"></span>znisz<span class=\"_ _9\"></span>cze\u0144 </div><div class=\"t m0 x8 h3 y775 ff1 fs1 fc0 sc0 ls0 ws0\">i <span class=\"ff7\">dokona\u0142a odpisu aktualizuj\u0105cego w wysoko\u015bci 21,6 mln PLN. </span> </div><div class=\"t m0 x8 h3 y776 ff1 fs1 fc0 sc0 ls0 ws0\">Odpi<span class=\"ff7\">s aktuali<span class=\"_ _0\"></span>zuj\u0105cy <span class=\"_ _0\"></span>z tytu\u0142u <span class=\"_ _0\"></span>utraty <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>aktyw\u00f3w <span class=\"_ _0\"></span>trwa\u0142ych w <span class=\"_ _0\"></span>Segmenci<span class=\"_ _0\"></span>e Koks <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>\u0142\u0105cznej <span class=\"_ _0\"></span>wysoko\u015bci <span class=\"_ _0\"></span>30,5 <span class=\"_ _0\"></span>mln <span class=\"_ _0\"></span>PLN zosta\u0142 <span class=\"_ _0\"></span>uj\u0119ty <span class=\"_ _0\"></span>w<span class=\"_ _9\"></span></span> <span class=\"ff7\">pozosta\u0142ych </span></div><div class=\"t m0 x8 h3 y777 ff1 fs1 fc0 sc0 ls0 ws0\">kosztach w skonsolidowanym sprawozdaniu z <span class=\"ff7\">wyniku finansowego i innych ca\u0142kowitych dochod\u00f3w w 2022</span> roku.  </div><div class=\"t m0 x8 h54 y778 ff3 fs1 fc1 sc0 ls0 ws0\">POZOSTA\u0141E SEGMEN<span class=\"ff2 ls22\">TY<span class=\"ls0\"> </span></span></div><div class=\"t m0 x8 h54 y779 ff3 fs1 fc2 sc0 ls0 ws0\">ODPISY Z TYTU\u0141U UTRATY WARTO\u015aCI W OKRESIE POR\u00d3WNAWCZYM, tj. 2022 ROKU<span class=\"ff2\"> </span></div><div class=\"t m0 x8 h56 y77a ff9 fs1 fc0 sc0 ls0 ws0\">Utrata warto\u015bci w odniesieniu do warto\u015bci firmy<span class=\"ffa\"> </span></div><div class=\"t m0 x8 h3 y77b ff7 fs1 fc0 sc0 ls0 ws0\">O\u015brodek wypracow<span class=\"_ _1\"></span>uj\u0105cy \u015brodki <span class=\"_ _1\"></span>pieni\u0119\u017cne <span class=\"_ _1\"></span>(\u201eCGU\u201d), do<span class=\"_ _1\"></span> kt\u00f3<span class=\"_ _1\"></span>rego zosta\u0142a <span class=\"_ _1\"></span>przypisana w<span class=\"_ _1\"></span>arto\u015b\u0107 firmy, <span class=\"_ _5\"></span>po<span class=\"_ _0\"></span>ddaje si\u0119 <span class=\"_ _1\"></span>testom <span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>utrat\u0119 warto\u015bci<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>coro<span class=\"ff1\">cznie, </span></div><div class=\"t m0 x8 h3 y77c ff1 fs1 fc0 sc0 ls0 ws0\">jak <span class=\"ff7\">r\u00f3wnie\u017c wtedy, gdy istniej\u0105 przes\u0142anki wskazuj\u0105ce na utrat\u0119 jego warto\u015bci. </span> </div><div class=\"t m0 x8 h3 y77d ff7 fs1 fc0 sc0 ls0 ws0\">Kalkulacja <span class=\"_ _9\"></span>testu <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _0\"></span>grudnia <span class=\"_ _9\"></span>2022 <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>utrat\u0119 <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>o\u015brodka <span class=\"_ _0\"></span>wypracowuj\u0105cego <span class=\"_ _9\"></span>\u015brodki <span class=\"_ _9\"></span>pieni\u0119\u017cne <span class=\"_ _0\"></span>(PBSz), <span class=\"_ _9\"></span>do <span class=\"_ _0\"></span>kt\u00f3r<span class=\"_ _0\"></span>ego<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _9\"></span>przypisano<span class=\"_ _1\"></span> </span></div><div class=\"t m0 x8 h3 y28a ff7 fs1 fc0 sc0 ls0 ws0\">warto\u015b\u0107 firmy, zosta\u0142a <span class=\"_ _1\"></span>przeprowadzona poprzez por\u00f3wnanie: <span class=\"_ _1\"></span>warto\u015bci bilansowej PBSz <span class=\"_ _1\"></span>\u0142\u0105cznie z warto\u015bci\u0105 firmy, z <span class=\"_ _1\"></span>jego warto\u015bci\u0105 od<span class=\"_ _1\"></span>zyskiwaln\u0105. </div><div class=\"t m0 x8 h3 y77e ff7 fs1 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 odzyskiwaln\u0105 <span class=\"_ _1\"></span>definiuje si\u0119 <span class=\"_ _1\"></span>jako <span class=\"_ _1\"></span>wy\u017csz\u0105 spo\u015b<span class=\"_ _1\"></span>r\u00f3d: warto\u015bci go<span class=\"_ _1\"></span>dziwej pomniejszonej <span class=\"_ _1\"></span>o<span class=\"ff1\"> </span>kosz<span class=\"_ _0\"></span>ty sprzeda\u017cy <span class=\"_ _5\"></span>i warto\u015bci u\u017cytkowej. <span class=\"_ _1\"></span>Do kalkulac<span class=\"_ _1\"></span>ji </div><div class=\"t m0 x8 h3 y77f ff1 fs1 fc0 sc0 ls0 ws0\">test<span class=\"ff7\">\u00f3w <span class=\"_ _0\"></span>przyj\u0119to <span class=\"_ _0\"></span>warto\u015b\u0107 <span class=\"_ _0\"></span>godziw\u0105 <span class=\"_ _0\"></span>pomniejszon\u0105 <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>koszty <span class=\"_ _0\"></span>sprzeda\u017cy, <span class=\"_ _0\"></span>ustalon\u0105 <span class=\"_ _0\"></span>przy <span class=\"_ _0\"></span>zastosowaniu <span class=\"_ _0\"></span>metody <span class=\"_ _0\"></span>dochodowej, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>oparciu <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span></span> oszacowane </div><div class=\"t m0 x8 h3 y780 ff7 fs1 fc0 sc0 ls0 ws0\">zdyskontowane <span class=\"_ _12\"> </span>przysz\u0142<span class=\"_ _0\"></span>e <span class=\"_ _12\"> </span>przep\u0142ywy <span class=\"_ _10\"> </span>pieni\u0119\u017cne, <span class=\"_ _12\"> </span>uwzgl\u0119dniaj\u0105ce <span class=\"_ _10\"> </span>(kieruj\u0105c <span class=\"_ _12\"> </span>si\u0119 <span class=\"_ _10\"> </span>zasad\u0105 <span class=\"_ _12\"> </span>ostro\u017cno\u015bci) <span class=\"_ _10\"> </span>zaktualizowan\u0105 <span class=\"_ _12\"> </span>zak\u0142adan\u0105 <span class=\"_ _12\"> </span>str<span class=\"_ _0\"></span>uktu<span class=\"_ _0\"></span><span class=\"ff1\">r</span><span class=\"ls1f\">\u0119 </span></div><div class=\"t m0 x8 h3 y781 ff7 fs1 fc0 sc0 ls0 ws0\">realizowanych kontrakt\u00f3w oraz zaktualizowane za\u0142o\u017cenia dotycz\u0105ce ich rentowno\u015bci z uwzgl\u0119dnieniem pote<span class=\"_ _0\"></span>ncjalnego wp\u0142ywu identy<span class=\"_ _0\"></span><span class=\"ff1\">fikowalnych </span></div><div class=\"t m0 x8 h3 y782 ff1 fs1 fc0 sc0 ls0 ws0\">ryzyk. </div><div class=\"t m0 x8 h56 y783 ff9 fs1 fc2 sc0 ls0 ws0\">Przyj\u0119te za\u0142o\u017cenia<span class=\"ffa\"> </span></div><div class=\"t m0 x8 h3 y784 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">ustalenie warto\u015bci odzyskiwalnej<span class=\"ff1\"> </span>zosta\u0142o przeprowadzone na poziomie o\u015brodka w<span class=\"_ _1\"></span>ypracowuj\u0105cego \u015brodki pieni\u0119\u017cne CGU, tj. sp\u00f3\u0142ki PBSz,<span class=\"_ _0\"></span><span class=\"ff1\"> </span></span></div><div class=\"t m0 x8 h3 y785 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">warto\u015b\u0107 <span class=\"_ _1\"></span>odzyskiwaln\u0105 usta<span class=\"_ _1\"></span>lono <span class=\"_ _1\"></span>w oparciu <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>zdyskontowane <span class=\"_ _5\"></span>pr<span class=\"_ _0\"></span>zysz\u0142e przep\u0142<span class=\"_ _1\"></span>ywy <span class=\"_ _1\"></span>pieni\u0119\u017cne <span class=\"_ _1\"></span>CGU w<span class=\"_ _1\"></span>ynikaj\u0105ce z <span class=\"_ _5\"></span>pr<span class=\"_ _0\"></span>ojekcji finansow<span class=\"_ _1\"></span>ych C<span class=\"_ _1\"></span>GU <span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>lata </span></div><div class=\"t m0 x53 h3 y786 ff1 fs1 fc0 sc0 ls3 ws0\">2023<span class=\"ls0\">-2027 (okres <span class=\"_ _1\"></span>szcz<span class=\"ff7\">eg\u00f3\u0142owej progno<span class=\"_ _1\"></span>zy). Przyj\u0119cie <span class=\"_ _5\"></span>pi\u0119ci<span class=\"_ _0\"></span>oletniego <span class=\"_ _1\"></span>okresu <span class=\"_ _1\"></span>szczeg\u00f3\u0142owej prog<span class=\"_ _1\"></span>nozy <span class=\"_ _1\"></span>jest zasadny <span class=\"_ _1\"></span>ze w<span class=\"_ _1\"></span>zgl\u0119du na <span class=\"_ _1\"></span>fakt, <span class=\"_ _1\"></span>i\u017c <span class=\"_ _1\"></span>brak <span class=\"_ _1\"></span>jest </span></span></div><div class=\"t m0 x53 h3 y787 ff7 fs1 fc0 sc0 ls0 ws0\">w obecnej sytuacji gospodarczej, wystarczaj\u0105co wiarygodnych danych na kolejne okresy sprawozdawcze z powodu du\u017cej zmienno\u015bci <span class=\"_ _0\"></span>r\u00f3\u017cnego </div><div class=\"t m0 x53 h3 y788 ff1 fs1 fc0 sc0 ls0 ws0\">rod<span class=\"ff7\">zaju czynnik\u00f3w</span>, </div><div class=\"t m0 x8 h3 y789 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">z <span class=\"_ _5\"></span>uwagi na<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>fakt, <span class=\"_ _5\"></span>i\u017c zak\u0142adany <span class=\"_ _5\"></span>okres ekonom<span class=\"_ _1\"></span>icznej <span class=\"_ _1\"></span>u\u017cyteczno\u015bci <span class=\"_ _1\"></span>CGU <span class=\"_ _5\"></span>wykracza <span class=\"_ _1\"></span>poza <span class=\"_ _5\"></span>rok 2027<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>okre\u015blono <span class=\"_ _5\"></span>i uwzgl\u0119dniono <span class=\"_ _5\"></span>w <span class=\"_ _5\"></span>o<span class=\"_ _0\"></span>bliczen<span class=\"_ _0\"></span>iach warto<span class=\"_ _1\"></span>\u015bci </span></div><div class=\"t m0 x53 h3 y78a ff7 fs1 fc0 sc0 ls0 ws0\">odzyskiwalnej r\u00f3wnie\u017c warto\u015b\u0107 rezydualn\u0105 CGU na okres do 2072 roku,<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y78b ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">zastosowano \u015bredniowa\u017cony koszt kapita\u0142u po opodatkowaniu (\u201eWACC\u201d) w okresie projekcji na poziomie 11,85%,<span class=\"ff1\"> </span></span></div><div class=\"t m0 x8 h3 y78c ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">w <span class=\"_ _5\"></span>kalkulacji <span class=\"_ _1\"></span>WACC <span class=\"_ _5\"></span>uwzgl\u0119dniono <span class=\"_ _1\"></span>premi\u0119 <span class=\"_ _5\"></span>za <span class=\"_ _1\"></span>ryzyko <span class=\"_ _5\"></span>specyficz<span class=\"_ _0\"></span>ne <span class=\"_ _5\"></span>w <span class=\"_ _5\"></span>wysoko\u015b<span class=\"_ _0\"></span>ci <span class=\"_ _5\"></span>2 <span class=\"_ _1\"></span>p.p., <span class=\"_ _5\"></span>co <span class=\"_ _1\"></span>jest <span class=\"_ _5\"></span>zwi\u0105zane <span class=\"_ _1\"></span>z <span class=\"_ _1\"></span>niepewno\u015bci\u0105 <span class=\"_ _5\"></span>co <span class=\"_ _1\"></span>do <span class=\"_ _5\"></span>wszelki<span class=\"_ _9\"></span>ch <span class=\"_ _5\"></span>element\u00f3w </span></div><div class=\"t m0 x53 h3 y78d ff7 fs1 fc0 sc0 ls0 ws0\">szacowanych  progno<span class=\"_ _1\"></span>z  finansowych, <span class=\"_ _e\"> </span>w  tym <span class=\"_ _8\"> </span>r<span class=\"_ _0\"></span>\u00f3wnie\u017c  wynikaj\u0105cych  z  do<span class=\"_ _5\"></span>str<span class=\"_ _0\"></span>ze\u017cenia  pojawiaj\u0105cych <span class=\"_ _8\"> </span>si\u0119  w  perspektywie <span class=\"_ _8\"> </span>d\u0142ugiego  horyzontu </div><div class=\"t m0 x53 h3 y78e ff7 fs1 fc0 sc0 ls0 ws0\">czasowego (w <span class=\"_ _1\"></span>kontek\u015bcie lat <span class=\"_ _1\"></span>2030<span class=\"ff1\">-</span>2050, a <span class=\"_ _1\"></span>zw\u0142aszcza lat <span class=\"_ _1\"></span>nast\u0119puj\u0105cych po<span class=\"_ _1\"></span> 2050 <span class=\"_ _1\"></span>roku) zapowiedzi <span class=\"_ _1\"></span>wprowadzania zmian <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>technologii produkcji<span class=\"_ _1\"></span> </div><div class=\"t m0 x53 h3 y78f ff1 fs1 fc0 sc0 ls0 ws0\">stali (tj. zapowiedzi stopniowego ograniczania stosowania technologii emisyjnych), </div></div><div class=\"c w8 h4 gs907\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h3 y45 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">stopa wzrostu prognozowanych przep\u0142yw\u00f3w<span class=\"_ _1\"></span> po okresie szczeg\u00f3\u0142owej prognozy wynosi 0,<span class=\"_ _0\"></span><span class=\"ff1\"> </span></span></div><div class=\"t m0 x8 h3 y790 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">uwzgl\u0119dniono  kapita\u0142  obrotowy  oraz  z<span class=\"_ _0\"></span>obowi\u0105zania  d\u0142ugoterminowe  i  rezerwy  przypisane  do  CGU  c<span class=\"_ _0\"></span>elem  ustalenia  warto\u015bci <span class=\"_ _d\"> </span>bilansowe<span class=\"_ _0\"></span><span class=\"ff1\">j </span></span></div><div class=\"t m0 x53 h3 y748 ff7 fs1 fc0 sc0 ls0 ws0\">testowanego maj\u0105tku.<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y218 ff7 fs1 fc0 sc0 ls0 ws0\">W <span class=\"_ _8\"> </span>wyniku <span class=\"_ _b\"></span>dokonanych <span class=\"_ _8\"> </span>oblicze\u0144 <span class=\"_ _b\"></span>ust<span class=\"_ _0\"></span>alono <span class=\"_ _b\"> </span>warto\u015b\u0107 <span class=\"_ _8\"> </span>odzyskiwaln\u0105 <span class=\"_ _8\"> </span>CGU <span class=\"_ _b\"></span>na <span class=\"_ _8\"> </span>poziomie <span class=\"_ _b\"> </span>172<span class=\"_ _0\"></span>,0 <span class=\"_ _b\"></span>mln <span class=\"_ _8\"> </span>PLN. <span class=\"_ _8\"> </span>W <span class=\"_ _b\"> </span>opar<span class=\"_ _0\"></span>ciu <span class=\"_ _8\"> </span>o <span class=\"_ _b\"></span>wyniki <span class=\"_ _8\"> </span>przeprowadzonego<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y219 ff1 fs1 fc0 sc0 ls3 ws0\">na<span class=\"ls0\"> </span>31<span class=\"ls0\"> <span class=\"ff7\">grudnia <span class=\"_ _11\"> </span>2022 <span class=\"_ _12\"> </span>roku <span class=\"_ _11\"> </span>testu, <span class=\"_ _12\"> </span>d<span class=\"_ _0\"></span>okonano <span class=\"_ _11\"> </span>pe\u0142nego <span class=\"_ _11\"> </span>od<span class=\"_ _0\"></span>pisu <span class=\"_ _11\"> </span>aktualizuj\u0105cego <span class=\"_ _12\"> </span>w <span class=\"_ _11\"> </span>odniesieniu <span class=\"_ _12\"> </span>do <span class=\"_ _12\"> </span>warto\u015bci <span class=\"_ _11\"> </span>fi<span class=\"_ _0\"></span>rmy <span class=\"_ _11\"> </span>przy<span class=\"_ _0\"></span>pisanej <span class=\"_ _12\"> </span>do <span class=\"_ _11\"> </span>o\u015br<span class=\"_ _0\"></span>odka </span></span></div><div class=\"t m0 x8 h3 y590 ff7 fs1 fc0 sc0 ls0 ws0\">wypracowuj\u0105cego \u015brodki pieni\u0119\u017cne (PBSz)  i uj\u0119to strat\u0119 z tytu\u0142u utraty warto\u015bci w wysoko\u015bci 57,0 mln PLN.<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y791 ff7 fs1 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 godziwa CGU zosta\u0142a <span class=\"_ _0\"></span>w ca\u0142o\u015bci <span class=\"_ _0\"></span>zaklasyfikowana do poziomu 3 <span class=\"_ _0\"></span>hierarchii warto\u015bci<span class=\"_ _0\"></span> godziwej (tj. wycena zawiera <span class=\"_ _0\"></span>nieobserw<span class=\"_ _0\"></span><span class=\"ff1\">owalne <span class=\"_ _0\"></span><span class=\"ls3\">dane </span></span></div><div class=\"t m0 x8 h3 y792 ff7 fs1 fc0 sc0 ls0 ws0\">wej\u015bciowe).<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h56 y4e ff9 fs1 fc2 sc0 ls0 ws0\">Analiza wra\u017cliwo\u015bci<span class=\"ffa\"> </span></div><div class=\"t m0 x8 h3 y4f ff7 fs1 fc0 sc0 ls0 ws0\">Przeprowadzona <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>naliza <span class=\"_ _1\"></span>wra\u017cliwo\u015bci <span class=\"_ _1\"></span>wskazuje, <span class=\"_ _5\"></span>\u017ce istotnymi <span class=\"_ _5\"></span>czynnik<span class=\"_ _0\"></span>ami <span class=\"_ _5\"></span>wp<span class=\"_ _0\"></span>\u0142ywaj\u0105cymi <span class=\"_ _1\"></span>na <span class=\"_ _5\"></span>szacunki warto\u015bci <span class=\"_ _5\"></span>odzy<span class=\"_ _0\"></span>skiwalnej <span class=\"_ _1\"></span>o\u015brodka generuj\u0105cego </div><div class=\"t m0 x8 h3 y50 ff7 fs1 fc0 sc0 ls0 ws0\">przep\u0142ywy <span class=\"_ _9\"></span>pieni\u0119\u017cne, <span class=\"_ _9\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>kt\u00f3rego <span class=\"_ _9\"></span>zos<span class=\"_ _0\"></span>ta\u0142a <span class=\"_ _9\"></span>przypisana <span class=\"_ _b\"></span>warto\u015b\u0107 <span class=\"_ _9\"></span>firmy <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _b\"></span>mi\u0119dzy <span class=\"_ _9\"></span>innym<span class=\"_ _9\"></span><span class=\"ff1 ls23\">i:<span class=\"ls0\"> </span></span>wielko\u015b\u0107 <span class=\"_ _9\"></span>przychodu, <span class=\"_ _9\"></span>stopy <span class=\"_ _b\"></span>dyskontowe, <span class=\"_ _9\"></span>koszty. <span class=\"_ _b\"></span>Poni\u017cej </div><div class=\"t m0 x8 h3 y749 ff7 fs1 fc0 sc0 ls0 ws0\">zaprezentowano <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>ile <span class=\"_ _b\"></span>zmieni <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _b\"></span>warto\u015b\u0107 <span class=\"_ _9\"></span>odzyskiwalna <span class=\"_ _9\"></span>or<span class=\"_ _0\"></span>az <span class=\"_ _9\"></span>wysoko\u015b\u0107 <span class=\"_ _9\"></span>odpisu <span class=\"_ _b\"></span>aktualizuj\u0105cego, <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>efekcie <span class=\"_ _9\"></span>zmian <span class=\"_ _9\"></span>powy\u017cszych <span class=\"_ _b\"></span>paramet<span class=\"_ _0\"></span>r\u00f3w <span class=\"_ _b\"></span>dla </div><div class=\"t m0 x8 h3 y74a ff7 fs1 fc0 sc0 ls0 ws0\">o\u015brodka generuj\u0105cego przep\u0142ywy pieni\u0119\u017cne obj\u0119tego odpisem aktualizuj\u0105cym na<span class=\"ff1\"> </span>dzie\u0144 31 grudnia 2022 roku<span class=\"ff1\">: </span></div></div><div class=\"c wee hc9 gs908\"><div class=\"t m0 x2 h17 y171 ff3 fs4 fc0 sc0 ls0 ws0\">Zmiana wielko\u015bci <span class=\"_ _1\"></span>przychodu </div><div class=\"t m0 x2e h17 y74 ff3 fs4 fc0 sc0 ls0 ws0\">w ca\u0142ym okresi<span class=\"_ _1\"></span>e prognozy<span class=\"ff2\"> </span></div></div><div class=\"c wef hc9 gs909\"><div class=\"t m0 x14 h17 y177 ff2 fs4 fc0 sc0 ls0 ws0\">Zmiana stopy dys<span class=\"_ _1\"></span>kontowej </div></div><div class=\"c wef hc9 gs90a\"><div class=\"t m0 x28 h17 y171 ff3 fs4 fc0 sc0 ls0 ws0\">Zamiana wielko\u015bci <span class=\"_ _1\"></span>koszt\u00f3w w <span class=\"_ _1\"></span>ca\u0142ym </div><div class=\"t m0 x49 h17 y74 ff2 fs4 fc0 sc0 ls0 ws0\">okresie progno<span class=\"_ _1\"></span>zy </div></div><div class=\"c wf0 h68 gs90b\"><div class=\"t m0 x6b h17 ya9 ff2 fs4 fc0 sc0 ls0 ws0\">-<span class=\"ls5\">1%</span> </div></div><div class=\"c wf1 h68 gs90c\"><div class=\"t m0 x47 h17 ya9 ff2 fs4 fc0 sc0 ls5 ws0\">1%<span class=\"ls0\"> </span></div></div><div class=\"c wf2 h68 gs90d\"><div class=\"t m0 x3f h17 ya9 ff2 fs4 fc0 sc0 ls0 ws0\">-1 p.p. </div></div><div class=\"c wf1 h68 gs90e\"><div class=\"t m0 x17 h17 ya9 ff2 fs4 fc0 sc0 ls0 ws0\">1 p.p. </div></div><div class=\"c wf3 h68 gs90f\"><div class=\"t m0 x24 h17 ya9 ff2 fs4 fc0 sc0 ls0 ws0\">-<span class=\"ls5\">1%</span> </div></div><div class=\"c wf4 h68 gs910\"><div class=\"t m0 x45 h17 ya9 ff2 fs4 fc0 sc0 ls5 ws0\">1%<span class=\"ls0\"> </span></div></div><div class=\"c wed h40 gs911\"><div class=\"t m0 x0 h16 y74 ff7 fs4 fc0 sc0 ls0 ws0\">Zmiana warto\u015bci od<span class=\"_ _1\"></span>zyskiwalnej<span class=\"ff1\"> </span></div></div><div class=\"c wf0 h40 gs912\"><div class=\"t m0 x4c h16 y74 ff1 fs4 fc0 sc0 ls0 ws0\">(42,1) </div></div><div class=\"c wf1 h40 gs913\"><div class=\"t m0 x49 h16 y74 ff1 fs4 fc0 sc0 ls0 ws0\">42,1 </div></div><div class=\"c wf2 h40 gs914\"><div class=\"t m0 x49 h16 y74 ff1 fs4 fc0 sc0 ls0 ws0\">16,0 </div></div><div class=\"c wf1 h40 gs915\"><div class=\"t m0 x50 h16 y74 ff1 fs4 fc0 sc0 ls0 ws0\">(13,6) </div></div><div class=\"c wf3 h40 gs916\"><div class=\"t m0 x35 h16 y74 ff1 fs4 fc0 sc0 ls0 ws0\">38,5 </div></div><div class=\"c wf4 h40 gs917\"><div class=\"t m0 x17 h16 y74 ff1 fs4 fc0 sc0 ls0 ws0\">(38,5) </div></div><div class=\"c wed h40 gs918\"><div class=\"t m0 x0 h16 y74 ff7 fs4 fc0 sc0 ls0 ws0\">Zmiana wysoko\u015bci <span class=\"_ _1\"></span>odpisu<span class=\"ff1\"> </span></div></div><div class=\"c wf0 h40 gs919\"><div class=\"t m0 x41 h16 y74 ff1 fs4 fc0 sc0 ls0 ws0\">42,1 </div></div><div class=\"c wf1 h40 gs91a\"><div class=\"t m0 x52 h16 y74 ff1 fs4 fc0 sc0 ls0 ws0\">(42,1) </div></div><div class=\"c wf2 h40 gs91b\"><div class=\"t m0 x52 h16 y74 ff1 fs4 fc0 sc0 ls0 ws0\">(16,0) </div></div><div class=\"c wf1 h40 gs91c\"><div class=\"t m0 x8f h16 y74 ff1 fs4 fc0 sc0 ls0 ws0\">13,6 </div></div><div class=\"c wf3 h40 gs91d\"><div class=\"t m0 x5e h16 y74 ff1 fs4 fc0 sc0 ls0 ws0\">(38,5) </div></div><div class=\"c wf4 h40 gs91e\"><div class=\"t m0 x3f h16 y74 ff1 fs4 fc0 sc0 ls0 ws0\">38,5 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-510": {
   "value": "Nota 2023 2022 Przedawnione i um<span class=\"_ _1\"></span>orzone zobowi\u0105za<span class=\"_ _1\"></span>nia wraz z odset<span class=\"_ _1\"></span>kami<span class=\"ff1\"> </span>35,0 27,6 Odsetki 34,9 16,4 Otrzymane odsz<span class=\"_ _1\"></span>kodowania, kary 24,0 85,1 Odwr\u00f3cenie odpisu a<span class=\"_ _1\"></span>ktualizuj\u0105cego n<span class=\"_ _1\"></span>ale\u017cno\u015bci i pozosta\u0142<span class=\"_ _1\"></span>e aktywa fina<span class=\"_ _1\"></span>nsowe<span class=\"ff1\"> </span>14,1 0,7<span class=\"_ _1c\"> </span>Otrzymana pomoc fin<span class=\"_ _1\"></span>ansowa dla <span class=\"ff7\">sektor\u00f3<span class=\"_ _1\"></span>w energoch\u0142onn<span class=\"_ _1\"></span>ych zwi\u0105zana ze w<span class=\"_ _1\"></span>zrostami cen gazu </span>ziemnego i energii <span class=\"_ _1\"></span>elektrycznej 18,6 - Odwr\u00f3cenie odpisu a<span class=\"_ _1\"></span>ktualizuj\u0105cego rz<span class=\"_ _1\"></span>eczowe aktywa trw<span class=\"_ _1\"></span>a\u0142e, warto\u015bci nie<span class=\"_ _1\"></span>materialne i <span class=\"_ _1\"></span>prawo do<span class=\"ls0\"> <span class=\"ff7\">u\u017cytkowa<span class=\"_ _1\"></span>nia sk\u0142adnika akty<span class=\"_ _1\"></span>w\u00f3w<span class=\"ff1\"> </span></span></span>7.4 15,9 15,0 Ujawnienie <span class=\"ff7\">towar\u00f3w<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span>12,8 15,4 Przychody z tytu\u0142u <span class=\"_ _1\"></span>przyznanych \u015bwi<span class=\"_ _1\"></span>adectw efektyw<span class=\"_ _1\"></span>no\u015bci energetycznej (<span class=\"_ _1\"></span>certyfikaty bia\u0142e)<span class=\"ff1\"> </span>10,6 - Dotacje (odpisane <span class=\"_ _1\"></span>w wysoko\u015bci am<span class=\"_ _1\"></span>ortyzacji)<span class=\"ff1\"> </span>6,3 4,1 Przychody zwi\u0105zan<span class=\"_ _1\"></span>e z nieodp\u0142atnym <span class=\"_ _1\"></span>przekazaniem za<span class=\"_ _1\"></span>k\u0142adu g\u00f3rniczego OG \u201eJastrz<span class=\"_ _1\"></span>\u0119bie III\u201d do<span class=\"ls0\"> SRK<span class=\"_ _1\"></span> </span>- 65,8 Pozosta\u0142e<span class=\"ff1\"> </span>15,1 16,4 RAZEM POZOS<span class=\"_ _1\"></span>TA\u0141E PRZYCH<span class=\"_ _1\"></span>ODY<span class=\"ff2\"> </span>187,3 246,5<span class=\"_ _1c\"> </span>2023 2022 Przychody odsetko<span class=\"_ _1\"></span>we od \u015brodk\u00f3w <span class=\"_ _1\"></span>pieni\u0119\u017cnych i ich ek<span class=\"_ _1\"></span>wiwalent\u00f3w<span class=\"ff1\"> </span>271,8 183,9 R\u00f3\u017cnice kursowe o<span class=\"_ _1\"></span>d \u015brodk\u00f3w pieni<span class=\"_ _1\"></span>\u0119\u017cnych i ich ekwi<span class=\"_ _1\"></span>walent\u00f3w ora<span class=\"_ _1\"></span>z transakcji Fx Forwar<span class=\"_ _1\"></span>d i swap towaro<span class=\"_ _1\"></span>wy<span class=\"_ _0\"></span><span class=\"ff1\"> </span>0,7 8,9 Inne 1,6 1,5 RAZEM PRZYC<span class=\"_ _1\"></span>HODY FINANSO<span class=\"_ _1\"></span>WE<span class=\"fs1\"> </span>274,1 194,3<span class=\"fs1\"> </span>Koszty odsetek: (176,5) (107,9) \u2012<span class=\"ffc\"> <span class=\"ff5\">odsetki i prowizj<span class=\"_ _1\"></span>e od kredyt\u00f3w i <span class=\"_ _1\"></span>po\u017cyczek<span class=\"ff4\"> </span></span></span>(52,6) (64,3) \u2012<span class=\"ffc\"> <span class=\"ff5\">rozliczenie d<span class=\"_ _1\"></span>yskonta z tytu\u0142u <span class=\"_ _1\"></span>d\u0142ugoterminowych r<span class=\"_ _1\"></span>ezerw<span class=\"ff4\"> </span></span></span>(120,1) (38,7) \u2012<span class=\"ffc\"> <span class=\"ff5\">pozosta\u0142e od<span class=\"_ _1\"></span>setki<span class=\"ff4\"> </span></span></span>(3,8) (4,9) Odsetki od leasi<span class=\"_ _1\"></span>ngu (34,3) (31,4) R\u00f3\u017cnice kursowe o<span class=\"_ _1\"></span>d transakcji Fx F<span class=\"_ _1\"></span>orward i swap towaro<span class=\"_ _1\"></span>wy<span class=\"ff1\"> </span>(12,5) - Inne (2,9) (2,1) RAZEM KOSZT<span class=\"_ _1\"></span>Y FINANSOWE<span class=\"_ _1\"></span><span class=\"fs1\"> </span>(226,2) (141,4)<span class=\"fs1\"> </span>PRZYCHODY/(KO<span class=\"_ _1\"></span>SZTY) FINAN<span class=\"_ _1\"></span>SOWE NET<span class=\"_ _1\"></span>TO 47,9 52,9<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-512": {
   "value": "W <span class=\"_ _9\"></span>2022 <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>pomi\u0119dzy <span class=\"_ _0\"></span>JSW <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>Sp\u00f3\u0142k\u0105 <span class=\"_ _0\"></span>Restrukturyzacji <span class=\"_ _9\"></span>Kopal\u0144 <span class=\"_ _9\"></span>S.A. <span class=\"_ _0\"></span>(\u201eSRK\u201d) <span class=\"_ _9\"></span>dokonano <span class=\"_ _0\"></span>transakcji <span class=\"_ _9\"></span>nieodp\u0142atnego <span class=\"_ _0\"></span>zbycia <span class=\"_ _9\"></span>zorganizowane<span class=\"_ _0\"></span>j <span class=\"_ _9\"></span>cz\u0119\u015bci przedsi\u0119biorstwa JSW w <span class=\"_ _0\"></span>postaci zak\u0142adu g\u00f3rniczego OG<span class=\"_ _0\"></span> \u201eJastrz\u0119bie <span class=\"_ _0\"></span>III\u201d KWK Jastr<span class=\"_ _0\"></span>z\u0119bie<span class=\"_ _0\"></span><span class=\"ff1\">-</span>Bzie <span class=\"_ _0\"></span>(\u201eZORG\u201d). W wyniku <span class=\"_ _0\"></span>powy\u017cszej transakcji, <span class=\"_ _0\"></span>Grupa w <span class=\"_ _5\"></span>sk<span class=\"_ _0\"></span>onsolidowanym <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>prawozdaniu <span class=\"_ _1\"></span>z <span class=\"_ _1\"></span>wyniku <span class=\"_ _5\"></span>finansowego i <span class=\"_ _5\"></span>innych ca\u0142kowitych <span class=\"_ _5\"></span>dochod\u00f3w za <span class=\"_ _5\"></span>rok 2022 <span class=\"_ _5\"></span>uj\u0119\u0142a<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>przychody <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wysoko\u015b<span class=\"_ _0\"></span><span class=\"ff1\">ci <span class=\"_ _1\"></span>65,8 mln PLN, </span>koszty <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>wysoko\u015bci <span class=\"_ _9\"></span>3,0 <span class=\"_ _9\"></span>mln <span class=\"_ _9\"></span>PLN <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>odroczony <span class=\"_ _b\"></span>podatek <span class=\"_ _9\"></span>dochodowy <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>kwocie <span class=\"_ _b\"></span>24,0 <span class=\"_ _9\"></span>mln <span class=\"_ _9\"></span>PLN, <span class=\"_ _9\"></span>co <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>efekcie <span class=\"_ _9\"></span>da\u0142o <span class=\"_ _9\"></span>wynik <span class=\"_ _9\"></span>netto <span class=\"_ _b\"></span>z <span class=\"_ _9\"></span>przeka<span class=\"_ _0\"></span><span class=\"ff1\">zania </span>zak\u0142adu g\u00f3rniczego do SRK w<span class=\"ff1\"> </span>wysoko\u015bci 38,8<span class=\"ff1\"> mln PLN.<span class=\"_ _1c\"> </span></span><span class=\"ff1\"><span class=\"ff2\"> </span></span>4.4.<span class=\"ffb ls0\"> <span class=\"ff3\">POZOSTA\u0141E KOSZTY<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>Nota 2023 2022 Utworzenie odpi<span class=\"_ _1\"></span>su aktualizuj\u0105ce<span class=\"_ _1\"></span>go rzeczowe akt<span class=\"_ _1\"></span>ywa trwa\u0142e, wart<span class=\"_ _1\"></span>o\u015bci niematerialne, <span class=\"_ _1\"></span>warto\u015b\u0107 firmy i prawo do <span class=\"ff7\">u\u017c<span class=\"_ _1\"></span>ytkowania sk\u0142adnik<span class=\"_ _1\"></span>a aktyw\u00f3w<span class=\"ff1\"> </span></span>7.4 241,9 364,8 Odsetki 56,6 41,1 \u2012<span class=\"ffc\"> <span class=\"ff5\">w <span class=\"_ _10\"> </span>tym <span class=\"_ _10\"> </span>odsetki <span class=\"_ _10\"> </span>hipotetyczne <span class=\"_ _10\"> </span>od <span class=\"_ _10\"> </span>zobowi\u0105za\u0144 <span class=\"_ _10\"> </span>naliczone <span class=\"_ _10\"> </span>zgodnie <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>art. <span class=\"_ _14\"> </span>5 <span class=\"_ _10\"> </span>ustawy </span></span>o <span class=\"ff5\">przeciwdzia\u0142aniu <span class=\"_ _1\"></span>nadmiernym op\u00f3<span class=\"_ _1\"></span>\u017anieniom w tran<span class=\"_ _1\"></span>sakcjach handlowy<span class=\"_ _1\"></span>ch z p\u00f3\u017an. zmia<span class=\"_ _1\"></span>nami<span class=\"ff4\"> </span></span>48,4 37,4 Utworzenie odpi<span class=\"_ _1\"></span>su aktualizuj\u0105ce<span class=\"_ _1\"></span>go nale\u017cno\u015bci i po<span class=\"_ _1\"></span>zosta\u0142e aktywa f<span class=\"_ _1\"></span>inansowe<span class=\"ff1\"> </span>21,3 13,3 Darowizny 12,3 9,0 Utworzenie rezerw<span class=\"_ _1\"></span>y na spory s\u0105dowe<span class=\"ff1\"> </span>5,4 25,5 Utworzenie rezerw<span class=\"_ _1\"></span>y na koszty lik<span class=\"_ _1\"></span>widacji ZK D\u0119bie\u0144sko<span class=\"ff1\"> </span>2,2 1,7 Op\u0142aty egzekucyjn<span class=\"_ _1\"></span>e i kary<span class=\"ff1\"> </span>3,2 4,1 Koszty poniesio<span class=\"_ _1\"></span>ne w zwi\u0105zku z pan<span class=\"_ _1\"></span>demi\u0105 COVID<span class=\"ff1\">-<span class=\"ls10\">19</span> </span>- 8,4 Koszty zwi\u0105zane z <span class=\"_ _1\"></span>nieodp\u0142atnym prze<span class=\"_ _1\"></span>kazaniem zak\u0142adu <span class=\"_ _1\"></span>g\u00f3rniczego OG \u201e<span class=\"_ _1\"></span>Jastrz\u0119bie II<span class=\"_ _1\"></span>I\u201d do SRK<span class=\"ff1\"> </span>- 3,0 Pozosta\u0142e<span class=\"ff1\"> </span>37,8 14,6 RAZEM POZOS<span class=\"_ _1\"></span>TA\u0141E KOSZTY<span class=\"ff2\"> </span>380,7 485,5<span class=\"_ _1c\"> </span>4.5.<span class=\"ffb ls0\"> <span class=\"ff3\">POZOSTA\u0141E ZYSKI \u2013<span class=\"ff2\"> N<span class=\"_ _0\"></span>ETTO </span></span></span>2023 2022 (Strata) z tytu\u0142u zb<span class=\"_ _1\"></span>ycia rzeczowych <span class=\"_ _1\"></span>aktyw\u00f3w trwa\u0142ych<span class=\"ff1\"> </span>(10,6) (10,2) R\u00f3\u017cnice kursowe d<span class=\"_ _1\"></span>otycz\u0105ce dzia\u0142al<span class=\"_ _1\"></span>no\u015bci operacyjnej<span class=\"ff1\"> </span>(53,2) 51,9 Zysk/(strata) na <span class=\"_ _1\"></span>pochodnych instrume<span class=\"_ _1\"></span>ntach finansowy<span class=\"_ _1\"></span>ch 73,7 (114,8) Zysk z tytu\u0142u wyce<span class=\"_ _1\"></span>ny do warto\u015bci god<span class=\"_ _1\"></span>ziwej portfela akt<span class=\"_ _1\"></span>yw\u00f3w FIZ, w t<span class=\"_ _1\"></span>ym:<span class=\"ff1\"> </span>672,4 185,9  - <span class=\"ff5\">przychody odset<span class=\"_ _1\"></span>kowe portfela akt<span class=\"_ _1\"></span>yw\u00f3w FIZ wylicz<span class=\"_ _1\"></span>one wed\u0142ug efekty<span class=\"_ _1\"></span>wnej stopy procent<span class=\"_ _1\"></span>owej <span class=\"ff4\"> </span></span>377,5 130,6<span class=\"_ _1c\"> </span>- <span class=\"ff5\">zysk z wyceny d<span class=\"_ _1\"></span>o warto\u015bci godziwej<span class=\"ff4\"> </span></span>294,3 55,3  - <span class=\"ff5\">r\u00f3\u017cnice kursowe</span> 0,6 - Pozosta\u0142e<span class=\"ff1\"> </span>(0,5) 0,4 RAZEM POZOS<span class=\"_ _1\"></span>TA\u0141E ZYSKI \u2013<span class=\"ff2\"> NET<span class=\"_ _1\"></span>TO  </span>681,8 113,2<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "Nota 2023 2022 Utworzenie odpi<span class=\"_ _1\"></span>su aktualizuj\u0105ce<span class=\"_ _1\"></span>go rzeczowe akt<span class=\"_ _1\"></span>ywa trwa\u0142e, wart<span class=\"_ _1\"></span>o\u015bci niematerialne, <span class=\"_ _1\"></span>warto\u015b\u0107 firmy i prawo do <span class=\"ff7\">u\u017c<span class=\"_ _1\"></span>ytkowania sk\u0142adnik<span class=\"_ _1\"></span>a aktyw\u00f3w<span class=\"ff1\"> </span></span>7.4 241,9 364,8 Odsetki 56,6 41,1 \u2012<span class=\"ffc\"> <span class=\"ff5\">w <span class=\"_ _10\"> </span>tym <span class=\"_ _10\"> </span>odsetki <span class=\"_ _10\"> </span>hipotetyczne <span class=\"_ _10\"> </span>od <span class=\"_ _10\"> </span>zobowi\u0105za\u0144 <span class=\"_ _10\"> </span>naliczone <span class=\"_ _10\"> </span>zgodnie <span class=\"_ _10\"> </span>z <span class=\"_ _10\"> </span>art. <span class=\"_ _14\"> </span>5 <span class=\"_ _10\"> </span>ustawy </span></span>o <span class=\"ff5\">przeciwdzia\u0142aniu <span class=\"_ _1\"></span>nadmiernym op\u00f3<span class=\"_ _1\"></span>\u017anieniom w tran<span class=\"_ _1\"></span>sakcjach handlowy<span class=\"_ _1\"></span>ch z p\u00f3\u017an. zmia<span class=\"_ _1\"></span>nami<span class=\"ff4\"> </span></span>48,4 37,4 Utworzenie odpi<span class=\"_ _1\"></span>su aktualizuj\u0105ce<span class=\"_ _1\"></span>go nale\u017cno\u015bci i po<span class=\"_ _1\"></span>zosta\u0142e aktywa f<span class=\"_ _1\"></span>inansowe<span class=\"ff1\"> </span>21,3 13,3 Darowizny 12,3 9,0 Utworzenie rezerw<span class=\"_ _1\"></span>y na spory s\u0105dowe<span class=\"ff1\"> </span>5,4 25,5 Utworzenie rezerw<span class=\"_ _1\"></span>y na koszty lik<span class=\"_ _1\"></span>widacji ZK D\u0119bie\u0144sko<span class=\"ff1\"> </span>2,2 1,7 Op\u0142aty egzekucyjn<span class=\"_ _1\"></span>e i kary<span class=\"ff1\"> </span>3,2 4,1 Koszty poniesio<span class=\"_ _1\"></span>ne w zwi\u0105zku z pan<span class=\"_ _1\"></span>demi\u0105 COVID<span class=\"ff1\">-<span class=\"ls10\">19</span> </span>- 8,4 Koszty zwi\u0105zane z <span class=\"_ _1\"></span>nieodp\u0142atnym prze<span class=\"_ _1\"></span>kazaniem zak\u0142adu <span class=\"_ _1\"></span>g\u00f3rniczego OG \u201e<span class=\"_ _1\"></span>Jastrz\u0119bie II<span class=\"_ _1\"></span>I\u201d do SRK<span class=\"ff1\"> </span>- 3,0 Pozosta\u0142e<span class=\"ff1\"> </span>37,8 14,6 RAZEM POZOS<span class=\"_ _1\"></span>TA\u0141E KOSZTY<span class=\"ff2\"> </span>380,7 485,5<span class=\"_ _1c\"> </span>2023 2022 Przychody odsetko<span class=\"_ _1\"></span>we od \u015brodk\u00f3w <span class=\"_ _1\"></span>pieni\u0119\u017cnych i ich ek<span class=\"_ _1\"></span>wiwalent\u00f3w<span class=\"ff1\"> </span>271,8 183,9 R\u00f3\u017cnice kursowe o<span class=\"_ _1\"></span>d \u015brodk\u00f3w pieni<span class=\"_ _1\"></span>\u0119\u017cnych i ich ekwi<span class=\"_ _1\"></span>walent\u00f3w ora<span class=\"_ _1\"></span>z transakcji Fx Forwar<span class=\"_ _1\"></span>d i swap towaro<span class=\"_ _1\"></span>wy<span class=\"_ _0\"></span><span class=\"ff1\"> </span>0,7 8,9 Inne 1,6 1,5 RAZEM PRZYC<span class=\"_ _1\"></span>HODY FINANSO<span class=\"_ _1\"></span>WE<span class=\"fs1\"> </span>274,1 194,3<span class=\"fs1\"> </span>Koszty odsetek: (176,5) (107,9) \u2012<span class=\"ffc\"> <span class=\"ff5\">odsetki i prowizj<span class=\"_ _1\"></span>e od kredyt\u00f3w i <span class=\"_ _1\"></span>po\u017cyczek<span class=\"ff4\"> </span></span></span>(52,6) (64,3) \u2012<span class=\"ffc\"> <span class=\"ff5\">rozliczenie d<span class=\"_ _1\"></span>yskonta z tytu\u0142u <span class=\"_ _1\"></span>d\u0142ugoterminowych r<span class=\"_ _1\"></span>ezerw<span class=\"ff4\"> </span></span></span>(120,1) (38,7) \u2012<span class=\"ffc\"> <span class=\"ff5\">pozosta\u0142e od<span class=\"_ _1\"></span>setki<span class=\"ff4\"> </span></span></span>(3,8) (4,9) Odsetki od leasi<span class=\"_ _1\"></span>ngu (34,3) (31,4) R\u00f3\u017cnice kursowe o<span class=\"_ _1\"></span>d transakcji Fx F<span class=\"_ _1\"></span>orward i swap towaro<span class=\"_ _1\"></span>wy<span class=\"ff1\"> </span>(12,5) - Inne (2,9) (2,1) RAZEM KOSZT<span class=\"_ _1\"></span>Y FINANSOWE<span class=\"_ _1\"></span><span class=\"fs1\"> </span>(226,2) (141,4)<span class=\"fs1\"> </span>PRZYCHODY/(KO<span class=\"_ _1\"></span>SZTY) FINAN<span class=\"_ _1\"></span>SOWE NET<span class=\"_ _1\"></span>TO 47,9 52,9<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-522": {
   "value": "2023 2022 (Strata) z tytu\u0142u zb<span class=\"_ _1\"></span>ycia rzeczowych <span class=\"_ _1\"></span>aktyw\u00f3w trwa\u0142ych<span class=\"ff1\"> </span>(10,6) (10,2) R\u00f3\u017cnice kursowe d<span class=\"_ _1\"></span>otycz\u0105ce dzia\u0142al<span class=\"_ _1\"></span>no\u015bci operacyjnej<span class=\"ff1\"> </span>(53,2) 51,9 Zysk/(strata) na <span class=\"_ _1\"></span>pochodnych instrume<span class=\"_ _1\"></span>ntach finansowy<span class=\"_ _1\"></span>ch 73,7 (114,8) Zysk z tytu\u0142u wyce<span class=\"_ _1\"></span>ny do warto\u015bci god<span class=\"_ _1\"></span>ziwej portfela akt<span class=\"_ _1\"></span>yw\u00f3w FIZ, w t<span class=\"_ _1\"></span>ym:<span class=\"ff1\"> </span>672,4 185,9  - <span class=\"ff5\">przychody odset<span class=\"_ _1\"></span>kowe portfela akt<span class=\"_ _1\"></span>yw\u00f3w FIZ wylicz<span class=\"_ _1\"></span>one wed\u0142ug efekty<span class=\"_ _1\"></span>wnej stopy procent<span class=\"_ _1\"></span>owej <span class=\"ff4\"> </span></span>377,5 130,6<span class=\"_ _1c\"> </span>- <span class=\"ff5\">zysk z wyceny d<span class=\"_ _1\"></span>o warto\u015bci godziwej<span class=\"ff4\"> </span></span>294,3 55,3  - <span class=\"ff5\">r\u00f3\u017cnice kursowe</span> 0,6 - Pozosta\u0142e<span class=\"ff1\"> </span>(0,5) 0,4 RAZEM POZOS<span class=\"_ _1\"></span>TA\u0141E ZYSKI \u2013<span class=\"ff2\"> NET<span class=\"_ _1\"></span>TO  </span>681,8 113,2<span class=\"_ _1c\"> </span>9.4.<span class=\"ffb ls0\"> <span class=\"ff2\">POCHODNE INSTRUM<span class=\"_ _0\"></span>ENTY FINANSOWE <span class=\"_ _0\"></span> </span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>POCHODNE INST<span class=\"_ _1\"></span>RUMENTY <span class=\"_ _1\"></span>FINANSOWE Instrumenty po<span class=\"_ _1\"></span>chodne, <span class=\"_ _1\"></span>z kt\u00f3rych <span class=\"_ _1\"></span>korzysta Grupa <span class=\"_ _1\"></span>w c<span class=\"_ _1\"></span>elu zabezpiecz<span class=\"_ _1\"></span>enia si\u0119 pr<span class=\"_ _1\"></span>zed ry<span class=\"_ _1\"></span>zykiem zwi\u0105<span class=\"_ _1\"></span>zanym ze <span class=\"_ _1\"></span>zmianami k<span class=\"_ _1\"></span>urs\u00f3w walut, <span class=\"_ _1\"></span>t<span class=\"_ _0\"></span><span class=\"ff4\">o przede <span class=\"_ _1\"></span>wszystkim t<span class=\"_ _1\"></span>ransakcje </span>typu forward wal<span class=\"_ _1\"></span>utowy. Natomiast w c<span class=\"_ _1\"></span>elu zabezpiecze<span class=\"_ _1\"></span>nia si\u0119 przed ryz<span class=\"_ _1\"></span>yk<span class=\"_ _0\"></span>iem zwi<span class=\"_ _1\"></span>\u0105zanym ze zmianami <span class=\"_ _1\"></span>cen w\u0119gla Grup<span class=\"_ _1\"></span>a zawiera transakcj<span class=\"_ _1\"></span>e typu swap tow<span class=\"_ _1\"></span>arowy.<span class=\"ff4\"> </span>Fundusz <span class=\"_ _0\"></span>Inwestycyjny Zamkni\u0119ty <span class=\"_ _0\"></span>FIZ <span class=\"_ _0\"></span>wykorzystuje <span class=\"_ _0\"></span>instrumenty pochodne <span class=\"_ _0\"></span>zabezpieczaj\u0105ce <span class=\"_ _0\"></span>ryzyko <span class=\"_ _0\"></span>zmian <span class=\"_ _0\"></span>kurs\u00f3w <span class=\"_ _0\"></span>walutowych<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>zabe<span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>pieczaj\u0105ce zmiany <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>t\u00f3p procentowych. Instr<span class=\"_ _1\"></span>umenty te <span class=\"ff5\">zosta\u0142y <span class=\"_ _1\"></span>przedstawione w <span class=\"_ _1\"></span>Nocie 7.5.<span class=\"ff4\"> </span></span>Pochodne <span class=\"_ _9\"></span>instrumenty <span class=\"_ _9\"></span>finansowe <span class=\"_ _9\"></span>zalicza <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _b\"></span>do <span class=\"_ _9\"></span>aktyw\u00f3w/zobowi\u0105za\u0144<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>finansowych <span class=\"_ _b\"></span>wycenia<span class=\"_ _1\"></span>nych <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>warto\u015bci <span class=\"_ _9\"></span>godziwej <span class=\"_ _9\"></span>przez <span class=\"_ _9\"></span>wynik <span class=\"_ _b\"></span>fina<span class=\"_ _0\"></span>nsowy, <span class=\"_ _9\"></span>o <span class=\"_ _b\"></span>ile <span class=\"_ _9\"></span>nie <span class=\"_ _9\"></span>zosta\u0142y wyznaczone <span class=\"_ _b\"> </span>jako <span class=\"_ _8\"> </span>instru<span class=\"_ _1\"></span>menty <span class=\"_ _b\"> </span>zabezpieczaj\u0105ce. <span class=\"_ _b\"> </span>Pochodne <span class=\"_ _8\"> </span>i<span class=\"_ _1\"></span>nstrumenty <span class=\"_ _8\"> </span>finan<span class=\"_ _1\"></span>sowe <span class=\"_ _b\"> </span>u<span class=\"_ _0\"></span>jmuje <span class=\"_ _b\"></span>si\u0119 <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>warto\u015bci <span class=\"_ _8\"> </span>godziw<span class=\"_ _1\"></span>ej <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>dzie\u0144 <span class=\"_ _b\"> </span>zawarcia <span class=\"_ _b\"> </span>kontraktu, <span class=\"_ _8\"> </span>a <span class=\"_ _b\"> </span>nast\u0119pnie przeszacowuje d<span class=\"_ _1\"></span>o warto\u015bci god<span class=\"_ _1\"></span>ziwej na ka\u017cdy d<span class=\"_ _1\"></span>zie\u0144 ko\u0144cz\u0105cy o<span class=\"_ _1\"></span>kres sprawo<span class=\"_ _1\"></span>zdawczy. Pocho<span class=\"_ _1\"></span>dne instrumenty fi<span class=\"_ _1\"></span>nansowe wy<span class=\"_ _1\"></span>kazuje si\u0119 jako aktywa, gdy ic<span class=\"_ _1\"></span>h warto\u015b\u0107<span class=\"_ _1\"></span> jest dodat<span class=\"_ _1\"></span>n<span class=\"ff5\">ia, i <span class=\"_ _1\"></span>jako <span class=\"_ _1\"></span>zobowi\u0105zani<span class=\"_ _1\"></span>a \u2013<span class=\"ff4\"> <span class=\"_ _1\"></span><span class=\"ff5\">gdy i<span class=\"_ _1\"></span>ch wart<span class=\"_ _1\"></span>o\u015b\u0107 je<span class=\"_ _1\"></span>st ujemna, <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span><span class=\"ff4\"> </span>zysk lu<span class=\"_ _1\"></span>b strat\u0119 <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wyceny in<span class=\"_ _1\"></span>strument\u00f3w <span class=\"_ _1\"></span>ujmuje <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _1\"></span>niezw\u0142ocznie <span class=\"_ _1\"></span>w<span class=\"ff4\"> </span>wyniku fina<span class=\"_ _1\"></span>nsowym (<span class=\"_ _1\"></span>pozosta\u0142e<span class=\"_ _1\"></span> </span></span></span>zyski/(straty)-netto).<span class=\"_ _1c\"> </span>RACHUNKOWO<span class=\"_ _1\"></span>\u015a\u0106 ZABEZPI<span class=\"_ _1\"></span>ECZE\u0143<span class=\"ffa\"> </span>Grupa <span class=\"_ _1\"></span>stosuje <span class=\"_ _5\"></span>rachunkowo\u015b\u0107 <span class=\"_ _1\"></span>zabezpiecze\u0144 <span class=\"_ _5\"></span>dla zabe<span class=\"_ _1\"></span>zpieczenia pr<span class=\"_ _1\"></span>zep\u0142yw\u00f3w <span class=\"_ _5\"></span>pieni\u0119\u017cnych. C<span class=\"_ _1\"></span>elem <span class=\"_ _1\"></span>stosowania <span class=\"_ _5\"></span>rachunkowo\u015bci <span class=\"_ _1\"></span>zabezpie<span class=\"_ _1\"></span>cze\u0144 <span class=\"_ _1\"></span>przep\u0142yw\u00f3w <span class=\"_ _5\"></span>pieni\u0119\u017cnych jest <span class=\"_ _8\"> </span>zabezpieczenie <span class=\"_ _b\"> </span>przed <span class=\"_ _8\"> </span>zagro\u017ceniem <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>mienno\u015bci\u0105 <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rzep\u0142yw\u00f3w <span class=\"_ _b\"> </span>pieni\u0119\u017cnych, <span class=\"_ _8\"> </span>kt\u00f3re <span class=\"_ _8\"> </span>przypis<span class=\"_ _1\"></span>a\u0107 <span class=\"_ _8\"> </span>mo\u017cna <span class=\"_ _8\"> </span>konkret<span class=\"_ _1\"></span>nemu <span class=\"_ _8\"> </span>rodzajowi <span class=\"_ _b\"> </span>ryzyka  zwi\u0105zanemu <span class=\"_ _8\"> </span>z<span class=\"ff4\"> </span>uj\u0119tym<span class=\"_ _1\"></span> sk\u0142adnikiem <span class=\"_ _b\"> </span>aktyw\u00f3w <span class=\"_ _8\"> </span>lu<span class=\"_ _1\"></span>b <span class=\"_ _8\"> </span>zobo<span class=\"_ _1\"></span>wi\u0105zaniem <span class=\"_ _b\"></span>lub <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>wysoce <span class=\"_ _8\"> </span>prawdopo<span class=\"_ _1\"></span>dobn\u0105 <span class=\"_ _b\"> </span>planowan\u0105 <span class=\"_ _8\"> </span>tran<span class=\"_ _1\"></span>sakcj\u0105 <span class=\"_ _8\"> </span>i <span class=\"_ _b\"></span>kt\u00f3re <span class=\"_ _b\"> </span>mog\u0142oby <span class=\"_ _8\"> </span>wp\u0142y<span class=\"_ _1\"></span>wa\u0107 <span class=\"_ _b\"> </span>na<span class=\"_ _9\"></span><span class=\"ff4\"> wy<span class=\"_ _1\"></span>nik <span class=\"_ _8\"> </span>fina<span class=\"_ _1\"></span>nsowy. <span class=\"_ _b\"> </span>Grupa <span class=\"_ _8\"> </span>stosuj<span class=\"_ _1\"></span>e </span>rachunkowo\u015b\u0107 <span class=\"_ _9\"></span>zabezpiecze\u0144 <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>rzep\u0142yw\u00f3w<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>zakresie <span class=\"_ _b\"></span>ryzyka <span class=\"_ _9\"></span>walutowego <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>ryzyka <span class=\"_ _9\"></span>zmian <span class=\"_ _b\"></span>cen <span class=\"_ _b\"></span>w\u0119gla. <span class=\"_ _b\"></span>Instr<span class=\"_ _1\"></span>umentami <span class=\"_ _9\"></span>zabezpi<span class=\"_ _0\"></span><span class=\"ff4 ls5\">ec</span>zaj\u0105cymi <span class=\"_ _b\"></span>mog\u0105 <span class=\"_ _9\"></span>by\u0107 instrumenty <span class=\"_ _d\"> </span>pochodne  o<span class=\"_ _0\"></span>raz <span class=\"_ _d\"> </span>kredyty <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>po\u017cyczki <span class=\"_ _d\"> </span>w <span class=\"_ _d\"> </span>wal<span class=\"_ _1\"></span>ucie <span class=\"_ _d\"> </span>obcej. <span class=\"_ _d\"> </span>Szczeg\u00f3\u0142y  dotycz\u0105cej <span class=\"_ _d\"> </span>stosowanej <span class=\"_ _d\"> </span>rachunkowo\u015bci  zabezpiecze\u0144 <span class=\"_ _d\"> </span>zost<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>\u0142y <span class=\"_ _d\"> </span>przedsta<span class=\"_ _1\"></span>wione w Nocie 9.5.1.<span class=\"_ _1\"></span> Zyski <span class=\"_ _9\"></span>lub <span class=\"_ _b\"> </span>straty <span class=\"_ _b\"></span>wynikaj\u0105ce <span class=\"_ _9\"></span>ze <span class=\"_ _b\"></span>zmiany <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _b\"></span>godziwej <span class=\"_ _9\"></span>instrumentu <span class=\"_ _b\"></span>zabezpiecz<span class=\"_ _1\"></span>aj<span class=\"_ _0\"></span>\u0105cego <span class=\"_ _b\"></span>przep\u0142yw<span class=\"_ _1\"></span>y <span class=\"_ _b\"></span>pieni\u0119\u017cne <span class=\"_ _9\"></span>ujmowane <span class=\"_ _b\"></span>s\u0105 <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>innych <span class=\"_ _b\"></span>ca\u0142kowityc<span class=\"_ _1\"></span>h <span class=\"_ _b\"></span>dochodach<span class=\"_ _1\"></span> w <span class=\"ff5\">cz\u0119\u015bci stanowi\u0105cej efektywne zabezpieczenie, natomi<span class=\"_ _1\"></span>ast nieefektywna cz\u0119\u015b\u0107 zabezpieczenia odnoszona jest do wyniku finansowego<span class=\"_ _9\"></span><span class=\"ff4\"> </span>bie\u017c\u0105ceg<span class=\"_ _1\"></span>o okresu. Cz\u0119\u015b\u0107 </span>efektywna uj\u0119t<span class=\"_ _1\"></span>a w in<span class=\"_ _1\"></span>nych ca\u0142<span class=\"_ _1\"></span>kowitych docho<span class=\"_ _1\"></span>dach jest <span class=\"_ _1\"></span>odnoszona n<span class=\"_ _1\"></span>a wyni<span class=\"_ _1\"></span>k finansow<span class=\"_ _1\"></span>y w t<span class=\"_ _1\"></span>akich sam<span class=\"_ _1\"></span>ych okresac<span class=\"_ _1\"></span>h, w <span class=\"_ _1\"></span>jakich po<span class=\"_ _1\"></span>zycja zabezpi<span class=\"_ _1\"></span>eczana <span class=\"_ _1\"></span>wp\u0142ywa na<span class=\"ff4\"> wynik </span>finansowy. Podstaw\u0105 <span class=\"_ _12\"> </span>oceny, <span class=\"_ _12\"> </span>czy <span class=\"_ _12\"> </span>z<span class=\"_ _0\"></span>abezpieczenie<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>jest <span class=\"_ _10\"> </span>efektyw<span class=\"_ _1\"></span>ne, <span class=\"_ _12\"> </span>jest <span class=\"_ _12\"> </span>is<span class=\"_ _0\"></span>tnienie <span class=\"_ _12\"> </span>powi\u0105zania <span class=\"_ _12\"> </span>ekonomicznego <span class=\"_ _11\"> </span>p<span class=\"_ _0\"></span>omi\u0119dzy <span class=\"_ _12\"> </span>pozycj\u0105 <span class=\"_ _12\"> </span>zabezpieczan\u0105 <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>i<span class=\"_ _9\"></span><span class=\"ff4\">nstrumentem<span class=\"_ _1\"></span> </span>zabezpieczaj\u0105cym. <span class=\"_ _0\"></span>Wym\u00f3g <span class=\"_ _9\"></span>istni<span class=\"_ _1\"></span>enia <span class=\"_ _9\"></span>powi<span class=\"_ _1\"></span>\u0105zania <span class=\"_ _9\"></span>ekon<span class=\"_ _1\"></span>omicznego <span class=\"_ _0\"></span>oznacza, <span class=\"_ _9\"></span>\u017ce <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _9\"></span>instrumentu <span class=\"_ _0\"></span>zabezpieczaj\u0105ceg<span class=\"_ _1\"></span>o <span class=\"_ _9\"></span>oraz <span class=\"_ _0\"></span>pozycji <span class=\"_ _9\"></span>za<span class=\"_ _0\"></span><span class=\"ff4\">bezpieczanej <span class=\"_ _0\"></span>zasadniczo </span>zmieniaj\u0105  si\u0119  przeciwstawnie  ze  wzg<span class=\"_ _0\"></span>l\u0119du  na  takie  samo <span class=\"_ _d\"> </span>ryz<span class=\"_ _1\"></span>yko.  Grupa  wyznacza  powi\u0105zanie  zabezpie<span class=\"_ _0\"></span>czaj\u0105ce,  je\u017celi  p<span class=\"_ _0\"></span>omi\u0119dzy  pozycj\u0105  zabezpieczan\u0105<span class=\"_ _1\"></span> a <span class=\"ff5\">instrumentem <span class=\"_ _5\"></span>zabezpieczaj\u0105cym <span class=\"_ _5\"></span>wyst\u0119puje <span class=\"_ _5\"></span>powi\u0105zanie <span class=\"_ _1\"></span>ekonomic<span class=\"_ _1\"></span>zne. Ws<span class=\"_ _1\"></span>ka\u017anik <span class=\"_ _5\"></span>zabezpieczenia <span class=\"_ _5\"></span>us<span class=\"_ _0\"></span>tanowi<span class=\"_ _1\"></span>onego <span class=\"_ _5\"></span>powi\u0105zania <span class=\"_ _1\"></span>zabezpieczaj\u0105ce<span class=\"_ _1\"></span>go <span class=\"_ _1\"></span>jest <span class=\"_ _5\"></span>ustanowiony </span>w wysoko\u015bci zapew<span class=\"_ _1\"></span>niaj\u0105cej efektyw<span class=\"_ _1\"></span>no\u015b\u0107 powi\u0105zania ora<span class=\"_ _1\"></span>z jest sp\u00f3jny z rzeczywi<span class=\"_ _1\"></span>stym wolumenem z<span class=\"_ _1\"></span>abezpieczanej poz<span class=\"_ _1\"></span>ycji i instrumentu z<span class=\"_ _1\"></span>abezpieczaj\u0105ceg<span class=\"_ _1\"></span>o.<span class=\"ff4\"> </span>Efektywno\u015b\u0107 <span class=\"_ _b\"></span>zabezpiecze\u0144 <span class=\"_ _b\"></span>ustala <span class=\"_ _b\"> </span>si\u0119 <span class=\"_ _8\"> </span>z <span class=\"_ _b\"></span>chwil\u0105 <span class=\"_ _b\"> </span>powstania <span class=\"_ _8\"> </span>r<span class=\"_ _1\"></span>elacji <span class=\"_ _b\"> </span>zabezpieczaj\u0105cej,<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>n<span class=\"_ _0\"></span>a <span class=\"_ _b\"> </span>koniec <span class=\"_ _8\"> </span>ka\u017cd<span class=\"_ _1\"></span>ego <span class=\"_ _b\"> </span>kwarta\u0142u <span class=\"_ _8\"> </span>i <span class=\"_ _b\"></span>w <span class=\"_ _b\"> </span>przypadku <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>tw<span class=\"_ _0\"></span><span class=\"ff4\">ierdzenia <span class=\"_ _b\"> </span>istotnych <span class=\"_ _b\"> </span>zmian </span>w <span class=\"ff5\">parametrach tran<span class=\"_ _1\"></span>sakcji lub strategii <span class=\"_ _1\"></span>zabezpieczenia. Gr<span class=\"_ _1\"></span>upa dokonuje ja<span class=\"_ _1\"></span>ko\u015bciowej lub ilo<span class=\"_ _1\"></span>\u015bciowej oceny efektywno\u015bci z<span class=\"_ _1\"></span>abezpieczenia.<span class=\"_ _1c\"> </span></span><div class=\"c wbc h68 gs1068\"><div class=\"t m0 x2 h17 ya1 ff3 fs4 fce sc0 ls0 ws0\">ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span></div></div><div class=\"c w8 h4 gs1069\"><div class=\"t m0 x8 h10 y3e6 ff5 fs4 fc0 sc0 ls0 ws0\">Kwota  nies<span class=\"_ _1\"></span>kuteczno\u015bci <span class=\"_ _8\"> </span>powi\u0105zania  za<span class=\"_ _1\"></span>bezpieczaj\u0105cego <span class=\"_ _8\"> </span>jest  kalkul<span class=\"_ _1\"></span>owana,  je<span class=\"_ _1\"></span>\u017celi  zmia<span class=\"_ _1\"></span>ny  warto<span class=\"_ _1\"></span>\u015bci  (w <span class=\"_ _8\"> </span>warto\u015bci  bezwz<span class=\"_ _1\"></span>gl\u0119dnej) <span class=\"_ _8\"> </span>instrum<span class=\"_ _0\"></span>entu  zabezpieczaj\u0105ce<span class=\"_ _1\"></span>go </div><div class=\"t m0 x8 h10 y3e7 ff4 fs4 fc0 sc0 ls0 ws0\">w <span class=\"ff5\">okresie <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>omiaru <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rzekroc<span class=\"_ _1\"></span>z\u0105 <span class=\"_ _1\"></span>zmiany <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span>arto\u015bci <span class=\"_ _5\"></span>godzi<span class=\"_ _0\"></span>wej <span class=\"_ _1\"></span>(w <span class=\"_ _5\"></span>warto\u015bci bezw<span class=\"_ _1\"></span>zgl\u0119dnej) <span class=\"_ _5\"></span>pozycji <span class=\"_ _1\"></span>zabezpieczanej. <span class=\"_ _5\"></span>Kwota nie<span class=\"_ _1\"></span>skuteczno\u015bci <span class=\"_ _5\"></span>zostaje <span class=\"_ _1\"></span>odniesiona <span class=\"_ _1\"></span>do<span class=\"ff4\"> rachunku </span></span></div><div class=\"t m0 x8 h10 y3e8 ff5 fs4 fc0 sc0 ls0 ws0\">wynik\u00f3w okresu, d<span class=\"_ _1\"></span>o kt\u00f3rego odn<span class=\"_ _1\"></span>osi si\u0119 pomiar skut<span class=\"_ _1\"></span>eczno\u015bci.<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h10 ya71 ff5 fs4 fc0 sc0 ls0 ws0\">\u0179r\u00f3d\u0142ami <span class=\"_ _9\"></span>nieskuteczno\u015bci <span class=\"_ _9\"></span>dla <span class=\"_ _9\"></span>ryzyka <span class=\"_ _b\"></span>walutowego <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>ryzy<span class=\"_ _1\"></span>ka <span class=\"_ _9\"></span>zmian <span class=\"_ _b\"></span>cen <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _b\"></span>mo\u017c<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>by\u0107 <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>szczeg\u00f3<span class=\"_ _0\"></span>lno\u015bci <span class=\"_ _b\"></span>r\u00f3\u017cnica <span class=\"_ _9\"></span>pomi\u0119dzy <span class=\"_ _9\"></span>terminem <span class=\"_ _9\"></span>zapadalno\u015bci <span class=\"_ _9\"></span>instrumentu </div><div class=\"t m0 x8 h10 ya1d ff5 fs4 fc0 sc0 ls0 ws0\">zabezpieczaj\u0105cego przypadaj\u0105cego <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>ostatni <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _9\"></span>roboc<span class=\"_ _1\"></span>zy <span class=\"_ _0\"></span>miesi\u0105ca, <span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>termina<span class=\"_ _1\"></span>mi <span class=\"_ _0\"></span>zapadalno\u015bci <span class=\"_ _0\"></span>pozycji <span class=\"_ _0\"></span>zabezpieczanej, <span class=\"_ _0\"></span>kt\u00f3ra <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>alizuje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _9\"></span>w k<span class=\"_ _0\"></span>olejnych d<span class=\"_ _0\"></span>niac<span class=\"_ _1\"></span>h </div><div class=\"t m0 x8 h10 y121 ff5 fs4 fc0 sc0 ls0 ws0\">miesi\u0105ca.<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h10 ya72 ff4 fs4 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _9\"></span>zaprzestaje <span class=\"_ _9\"></span>stosowania <span class=\"_ _9\"></span>zas<span class=\"ff5\">ad <span class=\"_ _9\"></span>rachunkowo\u015bci <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>abezpiecze\u0144 <span class=\"_ _9\"></span>przep\u0142yw<span class=\"_ _1\"></span>\u00f3w <span class=\"_ _9\"></span>pieni\u0119\u017cnych, <span class=\"_ _9\"></span>je\u017celi <span class=\"_ _9\"></span>instrument <span class=\"_ _9\"></span>zabezpieczaj\u0105cy <span class=\"_ _9\"></span>wyga\u015bni<span class=\"_ _1\"></span>e, <span class=\"_ _9\"></span>zostanie <span class=\"_ _9\"></span>sprzedany, </span></div><div class=\"t m0 x8 h10 ya73 ff5 fs4 fc0 sc0 ls0 ws0\">rozwi\u0105zany <span class=\"_ _5\"></span>lub <span class=\"_ _1\"></span>zrealizowany <span class=\"_ _5\"></span>lub <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span>mianie <span class=\"_ _5\"></span>uleg\u0142 <span class=\"_ _1\"></span>cel <span class=\"_ _5\"></span>zarz\u0105dzania <span class=\"_ _1\"></span>ryzyki<span class=\"_ _1\"></span>em <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>la <span class=\"_ _5\"></span>danego <span class=\"_ _1\"></span>powi\u0105zania <span class=\"_ _5\"></span>albo, <span class=\"_ _1\"></span>je\u015bli <span class=\"_ _5\"></span>zabezpieczenie <span class=\"_ _5\"></span>przes<span class=\"_ _0\"></span>taje <span class=\"_ _1\"></span>spe\u0142nia\u0107<span class=\"ff4\"> <span class=\"_ _5\"></span><span class=\"ff5\">kryteria <span class=\"_ _1\"></span>rachunkow<span class=\"_ _1\"></span>o\u015bci<span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x8 h10 ya74 ff5 fs4 fc0 sc0 ls0 ws0\">zabezpiecze\u0144 doty<span class=\"_ _1\"></span>cz\u0105cych efektyw<span class=\"_ _1\"></span>no\u015bci oraz zaprzesta<span class=\"_ _1\"></span>no oczekiwa\u0107 realiz<span class=\"_ _1\"></span>acji planowanej <span class=\"_ _1\"></span>transakcji.<span class=\"_ _1c\"> </span><span class=\"ff4\">  </span></div><div class=\"t m0 x8 h3 ya75 ff1 fs1 fc0 sc0 ls0 ws0\">Aktywa finansowe po przeliczeniu na PLN: </div></div><div class=\"c w184 h70 gs106a\"><div class=\"t m0 x73 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w185 h70 gs106b\"><div class=\"t m0 x53 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c wf3 h116 gs106c\"><div class=\"t m0 x14 h17 y7 ff2 fs4 fc0 sc0 ls0 ws0\">Instrumenty </div><div class=\"t m0 x3f h17 y87a ff2 fs4 fc0 sc0 ls0 ws0\">pochodne </div><div class=\"t m0 x2e h17 y4fb ff3 fs4 fc0 sc0 ls0 ws0\">zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span></div></div><div class=\"c wf1 h116 gs106d\"><div class=\"t m0 x14 h17 ya77 ff2 fs4 fc0 sc0 ls0 ws0\">Instrumenty </div><div class=\"t m0 x3f h17 ya78 ff2 fs4 fc0 sc0 ls0 ws0\">pochodne </div><div class=\"t m0 x45 h17 ya79 ff2 fs4 fc0 sc0 ls0 ws0\">wyceniane </div><div class=\"t m0 x45 h17 y224 ff2 fs4 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">warto\u015bci</span> </div><div class=\"t m0 x4c h17 y212 ff2 fs4 fc0 sc0 ls0 ws0\">godziwej przez </div><div class=\"t m0 x65 h17 ydf ff2 fs4 fc0 sc0 ls0 ws0\">wynik finansowy </div></div><div class=\"c wf2 h116 gs106e\"><div class=\"t m0 x36 h17 y87a ff2 fs4 fc0 sc0 ls0 ws0\">Razem </div></div><div class=\"c wf4 h116 gs106f\"><div class=\"t m0 x14 h17 y7 ff2 fs4 fc0 sc0 ls0 ws0\">Instrumenty </div><div class=\"t m0 x3f h17 y87a ff2 fs4 fc0 sc0 ls0 ws0\">pochodne </div><div class=\"t m0 x2e h17 y4fb ff3 fs4 fc0 sc0 ls0 ws0\">zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span></div></div><div class=\"c wf2 h116 gs1070\"><div class=\"t m0 x14 h17 ya77 ff2 fs4 fc0 sc0 ls0 ws0\">Instrumenty </div><div class=\"t m0 x3f h17 ya78 ff2 fs4 fc0 sc0 ls0 ws0\">pochodne </div><div class=\"t m0 x45 h17 ya79 ff2 fs4 fc0 sc0 ls0 ws0\">wyceniane </div><div class=\"t m0 x45 h17 y224 ff2 fs4 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">warto\u015bci</span> </div><div class=\"t m0 x4c h17 y212 ff2 fs4 fc0 sc0 ls0 ws0\">godziwej przez </div><div class=\"t m0 x28 h17 ydf ff2 fs4 fc0 sc0 ls0 ws0\">wynik finansowy </div></div><div class=\"c w186 h116 gs1071\"><div class=\"t m0 xba h17 y87a ff2 fs4 fc0 sc0 ls0 ws0\">Razem </div></div><div class=\"c w183 h70 gs1072\"><div class=\"t m0 x4 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Forwardy waluto<span class=\"_ _1\"></span>we: </div></div><div class=\"c w183 h6f gs1073\"><div class=\"t m0 x4 h16 y253 ff7 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> EUR </span></div></div><div class=\"c wf3 h6f gs1074\"><div class=\"t m0 x3e h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">2,9 </div></div><div class=\"c wf1 h6f gs1075\"><div class=\"t m0 x1d h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">6,0 </div></div><div class=\"c wf2 h6f gs1076\"><div class=\"t m0 x3e h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">8,9 </div></div><div class=\"c wf4 h6f gs1077\"><div class=\"t m0 x3e h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">8,6 </div></div><div class=\"c wf2 h6f gs1078\"><div class=\"t m0 x3e h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">4,7 </div></div><div class=\"c w186 h6f gs1079\"><div class=\"t m0 x36 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">13,3 </div></div><div class=\"c w183 h70 gs107a\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> USD </span></div></div><div class=\"c wf3 h70 gs107b\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">13,0 </div></div><div class=\"c wf1 h70 gs107c\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">5,7 </div></div><div class=\"c wf2 h70 gs107d\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">18,7 </div></div><div class=\"c wf4 h70 gs107e\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">18,7 </div></div><div class=\"c wf2 h70 gs107f\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">11,8 </div></div><div class=\"c w186 h70 gs1080\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">30,5 </div></div><div class=\"c w183 h70 gs1081\"><div class=\"t m0 x4 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Swapy towarowe U<span class=\"_ _1\"></span>SD </div></div><div class=\"c wf3 h70 gs1082\"><div class=\"t m0 x3e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,1 </div></div><div class=\"c wf1 h70 gs1083\"><div class=\"t m0 x39 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wf2 h70 gs1084\"><div class=\"t m0 x3e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,1 </div></div><div class=\"c wf4 h70 gs1085\"><div class=\"t m0 x39 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wf2 h70 gs1086\"><div class=\"t m0 x39 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 h70 gs1087\"><div class=\"t m0 x3e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w183 h40 gs1088\"><div class=\"t m0 x4 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">RAZEM, W TYM </div></div><div class=\"c wf3 h40 gs1089\"><div class=\"t m0 x37 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">16,0 </div></div><div class=\"c wf1 h40 gs108a\"><div class=\"t m0 x1b h17 yb ff2 fs4 fcb sc0 ls0 ws0\">11,7 </div></div><div class=\"c wf2 h40 gs108b\"><div class=\"t m0 x37 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">27,7 </div></div><div class=\"c wf4 h40 gs108c\"><div class=\"t m0 x37 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">27,3 </div></div><div class=\"c wf2 h40 gs108d\"><div class=\"t m0 x37 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">16,5 </div></div><div class=\"c w186 h40 gs108e\"><div class=\"t m0 x36 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">43,8 </div></div><div class=\"c w183 h70 gs108f\"><div class=\"t m0 x4 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- <span class=\"ff7\">cz\u0119\u015b\u0107 kr\u00f3tkotermi<span class=\"_ _1\"></span>nowa<span class=\"ff1\"> </span></span></div></div><div class=\"c wf3 h70 gs1090\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">16,0 </div></div><div class=\"c wf1 h70 gs1091\"><div class=\"t m0 x1b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">11,7 </div></div><div class=\"c wf2 h70 gs1092\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">27,7 </div></div><div class=\"c wf4 h70 gs1093\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">27,3 </div></div><div class=\"c wf2 h70 gs1094\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">16,5 </div></div><div class=\"c w186 h70 gs1095\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">43,8 </div></div><div class=\"c w8 h4 gs1069\"><div class=\"t m0 x8 h3 y779 ff7 fs1 fc0 sc0 ls0 ws0\">Zobowi\u0105zania finansowe po przeliczeniu na PLN:<span class=\"ff1\"> </span></div></div><div class=\"c w189 h78 gs1096\"><div class=\"t m0 x1c h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w18a h78 gs1097\"><div class=\"t m0 x105 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w188 h114 gs1098\"><div class=\"t m0 x42 h17 y280 ff2 fs4 fc0 sc0 ls0 ws0\">Instrumenty </div><div class=\"t m0 x8f h17 y281 ff2 fs4 fc0 sc0 ls0 ws0\">pochodne </div><div class=\"t m0 x1a h17 y282 ff3 fs4 fc0 sc0 ls0 ws0\">zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span></div></div><div class=\"c w18b h114 gs1099\"><div class=\"t m0 x42 h17 ya61 ff2 fs4 fc0 sc0 ls0 ws0\">Instrumenty </div><div class=\"t m0 x8f h17 y27e ff2 fs4 fc0 sc0 ls0 ws0\">pochodne </div><div class=\"t m0 x17 h17 y4e2 ff2 fs4 fc0 sc0 ls0 ws0\">wyceniane </div><div class=\"t m0 x17 h17 y16d ff2 fs4 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">warto\u015bci</span> </div><div class=\"t m0 x38 h17 ya ff2 fs4 fc0 sc0 ls0 ws0\">godziwej przez </div><div class=\"t m0 x2 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">wynik finansowy </div></div><div class=\"c w188 h114 gs109a\"><div class=\"t m0 x1 h17 y281 ff2 fs4 fc0 sc0 ls0 ws0\">Razem </div></div><div class=\"c w18c h114 gs109b\"><div class=\"t m0 x42 h17 y280 ff2 fs4 fc0 sc0 ls0 ws0\">Instrumenty </div><div class=\"t m0 x8f h17 y281 ff2 fs4 fc0 sc0 ls0 ws0\">pochodne </div><div class=\"t m0 x1a h17 y282 ff3 fs4 fc0 sc0 ls0 ws0\">zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span></div></div><div class=\"c w188 h114 gs109c\"><div class=\"t m0 x42 h17 ya61 ff2 fs4 fc0 sc0 ls0 ws0\">Instrumenty </div><div class=\"t m0 x8f h17 y27e ff2 fs4 fc0 sc0 ls0 ws0\">pochodne </div><div class=\"t m0 x17 h17 y4e2 ff2 fs4 fc0 sc0 ls0 ws0\">wyceniane </div><div class=\"t m0 x17 h17 y16d ff2 fs4 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">warto\u015bci</span> </div><div class=\"t m0 x38 h17 ya ff2 fs4 fc0 sc0 ls0 ws0\">godziwej przez </div><div class=\"t m0 x2 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">wynik finansowy </div></div><div class=\"c w18c h114 gs109d\"><div class=\"t m0 x1 h17 y281 ff2 fs4 fc0 sc0 ls0 ws0\">Razem </div></div><div class=\"c w187 h6f gs109e\"><div class=\"t m0 x4 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">Forwardy waluto<span class=\"_ _1\"></span>we: </div></div><div class=\"c w187 h70 gs109f\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> EUR </span></div></div><div class=\"c w188 h70 gs10a0\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18b h70 gs10a1\"><div class=\"t m0 x1b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,6 </div></div><div class=\"c w188 h70 gs10a2\"><div class=\"t m0 x1b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,6 </div></div><div class=\"c w18c h70 gs10a3\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w188 h70 gs10a4\"><div class=\"t m0 x1b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,2 </div></div><div class=\"c w18c h70 gs10a5\"><div class=\"t m0 x1b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,2 </div></div><div class=\"c w187 h70 gs10a6\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> USD </span></div></div><div class=\"c w188 h70 gs10a7\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18b h70 gs10a8\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w188 h70 gs10a9\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18c h70 gs10aa\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w188 h70 gs10ab\"><div class=\"t m0 x1b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,4 </div></div><div class=\"c w18c h70 gs10ac\"><div class=\"t m0 x1b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,4 </div></div><div class=\"c w187 h70 gs10ad\"><div class=\"t m0 x4 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Swapy towarowe U<span class=\"_ _1\"></span>SD </div></div><div class=\"c w188 h70 gs10ae\"><div class=\"t m0 x1b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">4,6 </div></div><div class=\"c w18b h70 gs10af\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w188 h70 gs10b0\"><div class=\"t m0 x1b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">4,6 </div></div><div class=\"c w18c h70 gs10b1\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w188 h70 gs10b2\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18c h70 gs10b3\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w187 h40 gs10b4\"><div class=\"t m0 x4 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">RAZEM, W TYM </div></div><div class=\"c w188 h40 gs10b5\"><div class=\"t m0 x1b h17 yb ff2 fs4 fcb sc0 ls0 ws0\">4,6 </div></div><div class=\"c w18b h40 gs10b6\"><div class=\"t m0 x1b h17 yb ff2 fs4 fcb sc0 ls0 ws0\">0,6 </div></div><div class=\"c w188 h40 gs10b7\"><div class=\"t m0 x1b h17 yb ff2 fs4 fcb sc0 ls0 ws0\">5,2 </div></div><div class=\"c w18c h40 gs10b8\"><div class=\"t m0 x2c h17 yb ff2 fs4 fcb sc0 ls0 ws0\">- </div></div><div class=\"c w188 h40 gs10b9\"><div class=\"t m0 x1b h17 yb ff2 fs4 fcb sc0 ls0 ws0\">0,6 </div></div><div class=\"c w18c h40 gs10ba\"><div class=\"t m0 x1b h17 yb ff2 fs4 fcb sc0 ls0 ws0\">0,6 </div></div><div class=\"c w187 h6f gs10bb\"><div class=\"t m0 x4 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- <span class=\"ff7\">cz\u0119\u015b\u0107 kr\u00f3tkotermi<span class=\"_ _1\"></span>nowa<span class=\"ff1\"> </span></span></div></div><div class=\"c w188 h6f gs10bc\"><div class=\"t m0 x1b h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">4,6 </div></div><div class=\"c w18b h6f gs10bd\"><div class=\"t m0 x1b h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">0,6 </div></div><div class=\"c w188 h6f gs10be\"><div class=\"t m0 x1b h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">5,2 </div></div><div class=\"c w18c h6f gs10bf\"><div class=\"t m0 x2c h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w188 h6f gs10c0\"><div class=\"t m0 x1b h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">0,6 </div></div><div class=\"c w18c h6f gs10c1\"><div class=\"t m0 x1b h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">0,6 </div></div><div class=\"c w8 h4 gs1069\"><div class=\"t m0 x8 h3 ya86 ff7 fs1 fc0 sc0 ls0 ws0\">Warto\u015bci nominalne kontrakt\u00f3w wyra\u017cone w mln EUR i USD przedstawia poni\u017csza tabela:<span class=\"ff1\"> </span></div></div><div class=\"c w18d h117 gs10c2\"><div class=\"t m0 x4 h17 y50d ff2 fs4 fc0 sc0 ls0 ws0\">Kontrakt </div></div><div class=\"c w18e h117 gs10c3\"><div class=\"t m0 x2 h17 y50d ff2 fs4 fc0 sc0 ls0 ws0\">Waluta </div></div><div class=\"c w18f h70 gs10c4\"><div class=\"t m0 x39 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w124 h70 gs10c5\"><div class=\"t m0 x1f h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w190 h118 gs10c6\"><div class=\"t m0 x5e h17 ya88 ff2 fs4 fc0 sc0 ls0 ws0\">Instrumenty </div><div class=\"t m0 x1 h17 ya89 ff2 fs4 fc0 sc0 ls0 ws0\">pochodne </div><div class=\"t m0 x32 h17 y658 ff3 fs4 fc0 sc0 ls0 ws0\">zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span></div></div><div class=\"c w191 h118 gs10c7\"><div class=\"t m0 x1 h17 ya8a ff2 fs4 fc0 sc0 ls0 ws0\">Instrumenty </div><div class=\"t m0 x28 h17 ya88 ff2 fs4 fc0 sc0 ls0 ws0\">pochodne wyceni<span class=\"_ _1\"></span>ane </div><div class=\"t m0 x38 h17 ya89 ff2 fs4 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">warto\u015bci godziw<span class=\"_ _1\"></span>ej </span></div><div class=\"t m0 x49 h17 y658 ff2 fs4 fc0 sc0 ls0 ws0\">przez wynik </div><div class=\"t m0 x34 h17 y6d ff2 fs4 fc0 sc0 ls0 ws0\">finansowy </div></div><div class=\"c w4f h118 gs10c8\"><div class=\"t m0 x3f h17 ya88 ff2 fs4 fc0 sc0 ls0 ws0\">Instrumenty </div><div class=\"t m0 x1 h17 ya89 ff2 fs4 fc0 sc0 ls0 ws0\">pochodne </div><div class=\"t m0 x32 h17 y658 ff3 fs4 fc0 sc0 ls0 ws0\">zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span></div></div><div class=\"c w50 h118 gs10c9\"><div class=\"t m0 x16 h17 y4cf ff2 fs4 fc0 sc0 ls0 ws0\">Instrumenty po<span class=\"_ _1\"></span>chodne </div><div class=\"t m0 x2 h17 y539 ff2 fs4 fc0 sc0 ls0 ws0\">wyceniane w <span class=\"ff3\">wart<span class=\"_ _1\"></span>o\u015bci </span></div><div class=\"t m0 x28 h17 y538 ff2 fs4 fc0 sc0 ls0 ws0\">godziwej przez w<span class=\"_ _1\"></span>ynik </div><div class=\"t m0 x2a h17 y21c ff2 fs4 fc0 sc0 ls0 ws0\">finansowy </div></div><div class=\"c w192 h26 gs10ca\"><div class=\"t m0 x4 h17 yc1 ff2 fs4 fc0 sc0 ls0 ws0\">FORWARD WAL<span class=\"_ _1\"></span>UTOWY </div></div><div class=\"c w18e h26 gs10cb\"><div class=\"t m0 x2e h17 yc1 ff2 fs4 fc0 sc0 ls0 ws0\">EUR </div></div><div class=\"c w190 h26 gs10cc\"><div class=\"t m0 x39 h17 yc1 ff2 fs4 fc0 sc0 ls0 ws0\">9,0 </div></div><div class=\"c w191 h26 gs10cd\"><div class=\"t m0 x21 h17 yc1 ff2 fs4 fc0 sc0 ls0 ws0\">73,7 </div></div><div class=\"c w4f h26 gs10ce\"><div class=\"t m0 x2c h17 yc1 ff2 fs4 fc0 sc0 ls0 ws0\">41,0 </div></div><div class=\"c w50 h26 gs10cf\"><div class=\"t m0 x21 h17 yc1 ff2 fs4 fc0 sc0 ls0 ws0\">68,5 </div></div><div class=\"c w193 h70 gs10d0\"><div class=\"t m0 x2 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">sprzeda\u017c<span class=\"ff1\"> </span></div></div><div class=\"c w190 h70 gs10d1\"><div class=\"t m0 x39 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">9,0 </div></div><div class=\"c w191 h70 gs10d2\"><div class=\"t m0 x21 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">73,7 </div></div><div class=\"c w4f h70 gs10d3\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">41,0 </div></div><div class=\"c w50 h70 gs10d4\"><div class=\"t m0 x21 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">68,5 </div></div><div class=\"c w192 hd0 gs10d5\"><div class=\"t m0 x4 h17 y213 ff2 fs4 fc0 sc0 ls0 ws0\">FORWARD WAL<span class=\"_ _1\"></span>UTOWY </div></div><div class=\"c w18e hd0 gs10d6\"><div class=\"t m0 x2e h17 y213 ff2 fs4 fc0 sc0 ls0 ws0\">USD </div></div><div class=\"c w190 hd0 gs10d7\"><div class=\"t m0 x2c h17 y213 ff2 fs4 fc0 sc0 ls0 ws0\">30,0 </div></div><div class=\"c w191 hd0 gs10d8\"><div class=\"t m0 x21 h17 y213 ff2 fs4 fc0 sc0 ls0 ws0\">14,0 </div></div><div class=\"c w4f hd0 gs10d9\"><div class=\"t m0 x2c h17 y213 ff2 fs4 fc0 sc0 ls0 ws0\">62,0 </div></div><div class=\"c w50 hd0 gs10da\"><div class=\"t m0 x21 h17 y213 ff2 fs4 fc0 sc0 ls0 ws0\">50,4 </div></div><div class=\"c w193 h70 gs10db\"><div class=\"t m0 x2 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">sprzeda\u017c<span class=\"ff1\"> </span></div></div><div class=\"c w190 h70 gs10dc\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">30,0 </div></div><div class=\"c w191 h70 gs10dd\"><div class=\"t m0 x21 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">14,0 </div></div><div class=\"c w4f h70 gs10de\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">62,0 </div></div><div class=\"c w50 h70 gs10df\"><div class=\"t m0 x21 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">50,4<span class=\"_ _1c\"> </span> </div></div><div class=\"c w8 h4 gs10e1\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h3 y45 ff7 fs1 fc0 sc0 ls0 ws0\">Warto\u015bci nominalne kontrakt\u00f3w towarowych zabezpieczaj\u0105cych ryzyko cenowe wyra\u017cone w tys. ton przedstawia poni\u017csza tabela:<span class=\"ff1\"> </span></div></div><div class=\"c w18d h119 gs10e2\"><div class=\"t m0 x4 h17 ya8d ff2 fs4 fc0 sc0 ls0 ws0\">Kontrakt </div></div><div class=\"c w18f h30 gs10e3\"><div class=\"t m0 x39 h17 y21e ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w124 h30 gs10e4\"><div class=\"t m0 x1f h17 y21e ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w70 h11a gs10e5\"><div class=\"t m0 x52 h17 y879 ff2 fs4 fc0 sc0 ls0 ws0\">Instrumenty </div><div class=\"t m0 x36 h17 ya8f ff2 fs4 fc0 sc0 ls0 ws0\">pochodne </div><div class=\"t m0 x42 h17 y793 ff3 fs4 fc0 sc0 ls0 ws0\">zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span></div></div><div class=\"c w71 h11a gs10e6\"><div class=\"t m0 x52 h17 ya90 ff2 fs4 fc0 sc0 ls0 ws0\">Instrumenty </div><div class=\"t m0 x16 h17 y879 ff2 fs4 fc0 sc0 ls0 ws0\">pochodne wyceni<span class=\"_ _1\"></span>ane </div><div class=\"t m0 x28 h17 ya8f ff2 fs4 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">warto\u015bci godziw<span class=\"_ _1\"></span>ej<span class=\"ff2\"> </span></span></div><div class=\"t m0 x47 h17 y793 ff2 fs4 fc0 sc0 ls0 ws0\">przez wynik </div><div class=\"t m0 x29 h17 y7e8 ff2 fs4 fc0 sc0 ls0 ws0\">finansowy </div></div><div class=\"c w70 h11a gs10e7\"><div class=\"t m0 x52 h17 y879 ff2 fs4 fc0 sc0 ls0 ws0\">Instrumenty </div><div class=\"t m0 x36 h17 ya8f ff2 fs4 fc0 sc0 ls0 ws0\">pochodne </div><div class=\"t m0 x42 h17 y793 ff3 fs4 fc0 sc0 ls0 ws0\">zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span></div></div><div class=\"c w74 h11a gs10e8\"><div class=\"t m0 x52 h17 ya90 ff2 fs4 fc0 sc0 ls0 ws0\">Instrumenty </div><div class=\"t m0 x16 h17 y879 ff2 fs4 fc0 sc0 ls0 ws0\">pochodne wyceni<span class=\"_ _1\"></span>ane </div><div class=\"t m0 x28 h17 ya8f ff2 fs4 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">warto\u015bci godziw<span class=\"_ _1\"></span>ej<span class=\"ff2\"> </span></span></div><div class=\"t m0 x47 h17 y793 ff2 fs4 fc0 sc0 ls0 ws0\">przez wynik </div><div class=\"t m0 x29 h17 y7e8 ff2 fs4 fc0 sc0 ls0 ws0\">finansowy </div></div><div class=\"c w192 h36 gs10e9\"><div class=\"t m0 x4 h17 y2a5 ff2 fs4 fc0 sc0 ls0 ws0\">SWAP TOWAROW<span class=\"_ _1\"></span>Y </div></div><div class=\"c w70 h36 gs10ea\"><div class=\"t m0 x39 h17 y2a5 ff2 fs4 fc0 sc0 ls0 ws0\">71,0 </div></div><div class=\"c w71 h36 gs10eb\"><div class=\"t m0 x75 h17 y2a5 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w70 h36 gs10ec\"><div class=\"t m0 x75 h17 y2a5 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w74 h36 gs10ed\"><div class=\"t m0 x75 h17 y2a5 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w193 h70 gs10ee\"><div class=\"t m0 x2 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">sprzeda\u017c<span class=\"ff1\"> </span></div></div><div class=\"c w70 h70 gs10ef\"><div class=\"t m0 x39 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">71,0 </div></div><div class=\"c w71 h70 gs10f0\"><div class=\"t m0 x75 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w70 h70 gs10f1\"><div class=\"t m0 x75 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w74 h70 gs10f2\"><div class=\"t m0 x75 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8 h4 gs10e1\"><div class=\"t m0 x8 h3 ya91 ff7 fs1 fc0 sc0 ls0 ws0\">Skutki rachunkowo\u015bci zabezpiecze\u0144 dla sytuacji finansowej i wynik\u00f3w przedstawiaj\u0105 poni\u017csze tabe<span class=\"_ _1\"></span>le:<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w196 h30 gs10f3\"><div class=\"t m0 x2 h8 ydf ff3 fs2 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 bilansowa<span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w7d h11b gs10f4\"><div class=\"t m0 x4 h8 ya93 ff2 fs2 fc0 sc0 ls0 ws0\">Typ instrumentu </div><div class=\"t m0 x4 h8 ya94 ff2 fs2 fc0 sc0 ls0 ws0\">zabezpiecza-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x4 h16 ya95 ff3 fs2 fc0 sc0 ls0 ws0\">j\u0105cego<span class=\"ff1 fs4\"> </span></div></div><div class=\"c w173 h11b gs10f5\"><div class=\"t m0 x28 h8 ya93 ff3 fs2 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 </div><div class=\"t m0 x16 h8 ya94 ff2 fs2 fc0 sc0 ls0 ws0\">nominalna </div></div><div class=\"c w19c h11b gs10f6\"><div class=\"t m0 x16 h8 ya93 ff2 fs2 fc0 sc0 ls0 ws0\">Aktywa </div></div><div class=\"c w18e h11b gs10f7\"><div class=\"t m0 x16 h8 ya93 ff3 fs2 fc0 sc0 ls0 ws0\">Zobowi\u0105<span class=\"ff2\">-<span class=\"_ _1c\"> </span></span></div><div class=\"t m0 x65 h8 ya94 ff2 fs2 fc0 sc0 ls0 ws0\">zania </div></div><div class=\"c w197 h11b gs10f8\"><div class=\"t m0 x27 h8 ya93 ff2 fs2 fc0 sc0 ls0 ws0\">Nazwa </div><div class=\"t m0 x12 h8 ya94 ff2 fs2 fc0 sc0 ls0 ws0\">pozycji </div><div class=\"t m0 x1a h8 ya95 ff2 fs2 fc0 sc0 ls0 ws0\">w bilansie, </div><div class=\"t m0 x6b h8 ya96 ff3 fs2 fc0 sc0 ls0 ws0\">kt\u00f3ra </div><div class=\"t m0 x38 h8 ya97 ff2 fs2 fc0 sc0 ls0 ws0\">zawiera </div><div class=\"t m0 x1a h8 ya98 ff2 fs2 fc0 sc0 ls0 ws0\">instrument </div><div class=\"t m0 x65 h8 y515 ff2 fs2 fc0 sc0 ls0 ws0\">zabezpie-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x12 h17 y4e6 ff3 fs2 fc0 sc0 ls0 ws0\">czaj\u0105cy<span class=\"ff2 fs4\"> </span></div></div><div class=\"c w198 h11b gs10f9\"><div class=\"t m0 x6b h8 ya93 ff2 fs2 fc0 sc0 ls0 ws0\">Zmiana </div><div class=\"t m0 x4c h8 ya99 ff3 fs2 fc0 sc0 ls0 ws0\">warto\u015bci </div><div class=\"t m0 x27 h8 ya9a ff2 fs2 fc0 sc0 ls0 ws0\">godziwej </div><div class=\"t m0 x28 h8 ya9b ff2 fs2 fc0 sc0 ls0 ws0\">instrumentu </div><div class=\"t m0 x1a h8 ya9c ff2 fs2 fc0 sc0 ls0 ws0\">zabezpiecza-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x65 h8 ya9d ff3 fs2 fc0 sc0 ls0 ws0\">j\u0105cego<span class=\"ff2\"> jako </span></div><div class=\"t m0 x12 h8 ya9e ff2 fs2 fc0 sc0 ls0 ws0\">podstawa </div><div class=\"t m0 x32 h8 ya9f ff3 fs2 fc0 sc0 ls0 ws0\">uj\u0119cia </div><div class=\"t m0 x2 h8 yaa0 ff2 fs2 fc0 sc0 ls0 ws0\">nieefektywno-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x42 h8 yaa1 ff3 fs2 fc0 sc0 ls0 ws0\">\u015bci </div><div class=\"t m0 x16 h8 yaa2 ff2 fs2 fc0 sc0 ls0 ws0\">zabezpieczenia </div><div class=\"t m0 x27 h8 yaa3 ff2 fs2 fc0 sc0 ls0 ws0\">w danym </div><div class=\"t m0 x6b h17 y4b8 ff2 fs2 fc0 sc0 ls0 ws0\">okresie<span class=\"fs4\"> </span></div></div><div class=\"c w199 h11b gs10fa\"><div class=\"t m0 x16 h8 ya93 ff2 fs2 fc0 sc0 ls0 ws0\">Zyski/(straty) </div><div class=\"t m0 x12 h8 ya94 ff2 fs2 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">tytu\u0142u </span></div><div class=\"t m0 x65 h8 ya95 ff2 fs2 fc0 sc0 ls0 ws0\">zabezpie-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x28 h8 ya96 ff2 fs2 fc0 sc0 ls0 ws0\">czenia dla </div><div class=\"t m0 x27 h8 ya97 ff2 fs2 fc0 sc0 ls0 ws0\">okresu </div><div class=\"t m0 x2 h8 ya98 ff2 fs2 fc0 sc0 ls0 ws0\">sprawozda-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x38 h8 y515 ff2 fs2 fc0 sc0 ls0 ws0\">wczego, </div><div class=\"t m0 x16 h8 y4e6 ff3 fs2 fc0 sc0 ls0 ws0\">kt\u00f3re zosta\u0142y </div><div class=\"t m0 x6b h8 y4e7 ff3 fs2 fc0 sc0 ls0 ws0\">uj\u0119te </div><div class=\"t m0 x2e h8 y516 ff2 fs2 fc0 sc0 ls0 ws0\">w innych </div><div class=\"t m0 x2 h8 y4fd ff3 fs2 fc0 sc0 ls0 ws0\">ca\u0142kowitych </div><div class=\"t m0 x1a h17 y4fe ff2 fs2 fc0 sc0 ls0 ws0\">dochodach<span class=\"fs4\"> </span></div></div><div class=\"c w81 h11b gs10fb\"><div class=\"t m0 x12 h8 ya93 ff2 fs2 fc0 sc0 ls0 ws0\">Kwota </div><div class=\"t m0 x1a h8 ya94 ff2 fs2 fc0 sc0 ls0 ws0\">nieefekty-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x38 h8 ya95 ff3 fs2 fc0 sc0 ls0 ws0\">wno\u015bci </div><div class=\"t m0 x28 h8 ya96 ff2 fs2 fc0 sc0 ls0 ws0\">zabezpie-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x16 h8 ya97 ff3 fs2 fc0 sc0 ls0 ws0\">czenia uj\u0119ta<span class=\"ff2\"> </span></div><div class=\"t m0 x43 h8 ya9d ff2 fs2 fc0 sc0 ls0 ws0\">w </div><div class=\"t m0 x38 h8 yaa4 ff2 fs2 fc0 sc0 ls0 ws0\">wyniku </div><div class=\"t m0 x16 h17 yaa5 ff2 fs2 fc0 sc0 ls0 ws0\">finansowym<span class=\"fs4\"> </span></div></div><div class=\"c w19a h11b gs10fc\"><div class=\"t m0 x4c h8 ya93 ff2 fs2 fc0 sc0 ls0 ws0\">Pozycja </div><div class=\"t m0 x16 h8 ya94 ff2 fs2 fc0 sc0 ls0 ws0\">sprawozdania </div><div class=\"t m0 x12 h8 ya95 ff2 fs2 fc0 sc0 ls0 ws0\">z wyniku </div><div class=\"t m0 x1a h8 ya96 ff2 fs2 fc0 sc0 ls0 ws0\">finansowego </div><div class=\"t m0 x27 h8 ya97 ff2 fs2 fc0 sc0 ls0 ws0\">i innych </div><div class=\"t m0 x1a h8 ya98 ff3 fs2 fc0 sc0 ls0 ws0\">ca\u0142kowitych </div><div class=\"t m0 x2e h8 y515 ff3 fs2 fc0 sc0 ls0 ws0\">dochod\u00f3w </div><div class=\"t m0 x2 h8 y4e6 ff2 fs2 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">kt\u00f3rej uj\u0119to </span></div><div class=\"t m0 xb h8 y4e7 ff3 fs2 fc0 sc0 ls0 ws0\">kwot\u0119 </div><div class=\"t m0 x2e h8 y516 ff2 fs2 fc0 sc0 ls0 ws0\">nieefekty-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x4c h17 y4fd ff3 fs2 fc0 sc0 ls0 ws0\">wno\u015bci<span class=\"ff2 fs4\"> </span></div></div><div class=\"c wd3 h11b gs10fd\"><div class=\"t m0 x6b h8 ya93 ff2 fs2 fc0 sc0 ls0 ws0\">Kwota </div><div class=\"t m0 x16 h8 ya94 ff2 fs2 fc0 sc0 ls0 ws0\">przeklasyfiko-<span class=\"_ _1c\"> </span></div><div class=\"t m0 xb h8 ya95 ff2 fs2 fc0 sc0 ls0 ws0\">wana </div><div class=\"t m0 x2e h8 ya96 ff2 fs2 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">kapita\u0142u </span></div><div class=\"t m0 x4c h8 ya97 ff2 fs2 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">tytu\u0142u </span></div><div class=\"t m0 x2 h8 ya98 ff2 fs2 fc0 sc0 ls0 ws0\">zabezpiecze-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x41 h8 y515 ff2 fs2 fc0 sc0 ls0 ws0\">nia </div><div class=\"t m0 x1a h8 y4e6 ff3 fs2 fc0 sc0 ls0 ws0\">przep\u0142yw\u00f3w </div><div class=\"t m0 x1a h8 y4e7 ff3 fs2 fc0 sc0 ls0 ws0\">pieni\u0119\u017cnych </div><div class=\"t m0 x65 h8 y516 ff2 fs2 fc0 sc0 ls28 ws0\">do<span class=\"ls0\"> wyniku </span></div><div class=\"t m0 x2 h8 y4fd ff2 fs2 fc0 sc0 ls0 ws0\">finansowego </div><div class=\"t m0 x1a h8 y4fe ff2 fs2 fc0 sc0 ls0 ws0\">jako korekta </div><div class=\"t m0 x4c h8 y24c ff2 fs2 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">tytu\u0142u </span></div><div class=\"t m0 x16 h8 y24d ff2 fs2 fc0 sc0 ls0 ws0\">przeklasyfiko-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x6b h17 y210 ff2 fs2 fc0 sc0 ls0 ws0\">wania<span class=\"fs4\"> </span></div></div><div class=\"c w19b h11b gs10fe\"><div class=\"t m0 x12 h8 ya93 ff2 fs2 fc0 sc0 ls0 ws0\">Pozycja </div><div class=\"t m0 x16 h8 ya99 ff2 fs2 fc0 sc0 ls0 ws0\">w sprawozda-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x2 h8 ya9a ff2 fs2 fc0 sc0 ls0 ws0\">niu z wyniku </div><div class=\"t m0 x2 h8 ya9b ff2 fs2 fc0 sc0 ls0 ws0\">finansowego </div><div class=\"t m0 x12 h8 ya9c ff2 fs2 fc0 sc0 ls0 ws0\">i innych </div><div class=\"t m0 x1a h8 ya9d ff3 fs2 fc0 sc0 ls0 ws0\">ca\u0142kowitych </div><div class=\"t m0 x28 h8 ya9e ff3 fs2 fc0 sc0 ls0 ws0\">dochod\u00f3w, </div><div class=\"t m0 x16 h8 ya9f ff3 fs2 fc0 sc0 ls0 ws0\">kt\u00f3ra zawiera </div><div class=\"t m0 x27 h8 yaa0 ff3 fs2 fc0 sc0 ls0 ws0\">korekt\u0119 </div><div class=\"t m0 x27 h8 yaa1 ff2 fs2 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">tytu\u0142u </span></div><div class=\"t m0 x16 h8 yaa2 ff2 fs2 fc0 sc0 ls0 ws0\">przeklasyfiko-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x6b h17 yaa3 ff2 fs2 fc0 sc0 ls0 ws0\">wania<span class=\"fs4\"> </span></div></div><div class=\"c w19d h36 gs10ff\"><div class=\"t m0 x4 h17 y268 ff3 fs4 fcb sc0 ls0 ws0\">ZABEZPIECZE<span class=\"_ _1\"></span>NIA PRZEP\u0141YW<span class=\"_ _1\"></span>\u00d3W PIENI\u0118\u017bN<span class=\"_ _1\"></span>YCH W 2023 R<span class=\"_ _1\"></span>OKU<span class=\"ff2\"> </span></div></div><div class=\"c w19d h19 gs1100\"><div class=\"t m0 x4 h17 y253 ff2 fs4 fc0 sc0 ls0 ws0\">RYZYKO WALU<span class=\"_ _1\"></span>TOWE </div></div><div class=\"c w7d h11c gs1101\"><div class=\"t m0 x4 h7 yaa7 ff1 fs2 fc0 sc0 ls0 ws0\">Kontrakt forward </div><div class=\"t m0 x4 h7 yaa8 ff7 fs2 fc0 sc0 ls0 ws0\">na sprzeda\u017c </div><div class=\"t m0 x4 h7 yaa9 ff1 fs2 fc0 sc0 ls0 ws0\">waluty </div><div class=\"t m0 x4 h7 y72 ff1 fs2 fc0 sc0 ls0 ws0\">(EUR/PLN) </div></div><div class=\"c w173 h11c gs1102\"><div class=\"t m0 x41 h16 yaaa ff1 fs4 fc0 sc0 ls0 ws0\">9,0 </div></div><div class=\"c w19c h11c gs1103\"><div class=\"t m0 x12 h16 yaaa ff1 fs4 fc0 sc0 ls0 ws0\">2,9 </div></div><div class=\"c w18e h11c gs1104\"><div class=\"t m0 x50 h16 yaaa ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w19e h11c gs1105\"><div class=\"t m0 x2 h7 yaab ff1 fs2 fc0 sc0 ls0 ws0\">Pochodne </div><div class=\"t m0 x16 h7 yaac ff1 fs2 fc0 sc0 ls0 ws0\">instrumenty </div><div class=\"t m0 x2 h7 y10c ff1 fs2 fc0 sc0 ls0 ws0\">finansowe </div></div><div class=\"c w19f h11c gs1106\"><div class=\"t m0 x5e h16 yaaa ff1 fs4 fc0 sc0 ls0 ws0\">7,1 </div></div><div class=\"c w199 h11c gs1107\"><div class=\"t m0 x14 h16 yaaa ff1 fs4 fc0 sc0 ls0 ws0\">6,9 </div></div><div class=\"c w81 h11c gs1108\"><div class=\"t m0 x42 h16 yaaa ff1 fs4 fc0 sc0 ls0 ws0\">0,2 </div></div><div class=\"c w19a h11c gs1109\"><div class=\"t m0 x38 h7 yaab ff7 fs2 fc0 sc0 ls0 ws0\">Pozosta\u0142e </div><div class=\"t m0 x1a h7 yaac ff1 fs2 fc0 sc0 ls0 ws0\">zyski/(straty)- </div><div class=\"t m0 x32 h7 y10c ff1 fs2 fc0 sc0 ls0 ws0\">netto </div></div><div class=\"c wd3 h11c gs110a\"><div class=\"t m0 x50 h16 yaaa ff1 fs4 fc0 sc0 ls0 ws0\">12,8 </div></div><div class=\"c w19b h11c gs110b\"><div class=\"t m0 x65 h7 yaa8 ff1 fs2 fc0 sc0 ls0 ws0\">Przychody </div><div class=\"t m0 x2 h7 yaa9 ff1 fs2 fc0 sc0 ls29 ws0\">ze<span class=\"ls0\"> <span class=\"ff7\">sprzeda\u017cy</span> </span></div></div><div class=\"c w7d h11d gs110c\"><div class=\"t m0 x4 h7 y4f6 ff1 fs2 fc0 sc0 ls0 ws0\">Kontrakt forward </div><div class=\"t m0 x4 h7 y282 ff7 fs2 fc0 sc0 ls0 ws0\">na sprzeda\u017c </div><div class=\"t m0 x4 h7 yc6 ff1 fs2 fc0 sc0 ls0 ws0\">waluty </div><div class=\"t m0 x4 h7 y72 ff1 fs2 fc0 sc0 ls0 ws0\">(USD/PLN) </div></div><div class=\"c w173 h11d gs110d\"><div class=\"t m0 xb h16 ya08 ff1 fs4 fc0 sc0 ls0 ws0\">30,0 </div></div><div class=\"c w19c h11d gs110e\"><div class=\"t m0 x28 h16 y290 ff1 fs4 fc0 sc0 ls0 ws0\">13,0 </div></div><div class=\"c w18e h11d gs110f\"><div class=\"t m0 x50 h16 y290 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w19e h11d gs1110\"><div class=\"t m0 x2 h7 yaad ff1 fs2 fc0 sc0 ls0 ws0\">Pochodne </div><div class=\"t m0 x16 h7 y225 ff1 fs2 fc0 sc0 ls0 ws0\">instrumenty </div><div class=\"t m0 x2 h7 y10c ff1 fs2 fc0 sc0 ls0 ws0\">finansowe </div></div><div class=\"c w19f h11d gs1111\"><div class=\"t m0 x8f h16 y290 ff1 fs4 fc0 sc0 ls0 ws0\">22,1 </div></div><div class=\"c w199 h11d gs1112\"><div class=\"t m0 x41 h16 y290 ff1 fs4 fc0 sc0 ls0 ws0\">22,3 </div></div><div class=\"c w81 h11d gs1113\"><div class=\"t m0 xb h16 y290 ff1 fs4 fc0 sc0 ls0 ws0\">(0,2) </div></div><div class=\"c w19a h11d gs1114\"><div class=\"t m0 x38 h7 yaad ff7 fs2 fc0 sc0 ls0 ws0\">Pozosta\u0142e </div><div class=\"t m0 x1a h7 y225 ff1 fs2 fc0 sc0 ls0 ws0\">zyski/(straty)- </div><div class=\"t m0 x32 h7 y10c ff1 fs2 fc0 sc0 ls0 ws0\">netto </div></div><div class=\"c wd3 h11d gs1115\"><div class=\"t m0 x50 h16 y290 ff1 fs4 fc0 sc0 ls0 ws0\">26,1 </div></div><div class=\"c w19b h11d gs1116\"><div class=\"t m0 x65 h7 y282 ff1 fs2 fc0 sc0 ls0 ws0\">Przychody </div><div class=\"t m0 x2 h7 yc6 ff1 fs2 fc0 sc0 ls29 ws0\">ze<span class=\"ls0\"> <span class=\"ff7\">sprzeda\u017cy</span> </span></div></div><div class=\"c w7d hb1 gs1117\"><div class=\"t m0 x4 h7 y282 ff1 fs2 fc0 sc0 ls0 ws0\">Kredyty </div><div class=\"t m0 x4 h7 yc6 ff1 fs2 fc0 sc0 ls0 ws0\">denominowane </div><div class=\"t m0 x4 h7 y72 ff1 fs2 fc0 sc0 ls0 ws0\">w USD </div></div><div class=\"c w173 hb1 gs1118\"><div class=\"t m0 xb h16 y4bb ff1 fs4 fc0 sc0 ls0 ws0\">44,3 </div></div><div class=\"c w19c hb1 gs1119\"><div class=\"t m0 x12 h16 yd0 ff1 fs4 fc0 sc0 ls0 ws0\">8,3 </div></div><div class=\"c w18e hb1 gs111a\"><div class=\"t m0 x50 h16 yd0 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w19e hb1 gs111b\"><div class=\"t m0 x65 h7 y658 ff1 fs2 fc0 sc0 ls0 ws0\">Kredyty </div><div class=\"t m0 x1a h7 y924 ff1 fs2 fc0 sc0 ls0 ws0\">i <span class=\"ff7\">po\u017cyczki</span> </div></div><div class=\"c w19f hb1 gs111c\"><div class=\"t m0 x8f h16 yd0 ff1 fs4 fc0 sc0 ls0 ws0\">20,5 </div></div><div class=\"c w199 hb1 gs111d\"><div class=\"t m0 x41 h16 yd0 ff1 fs4 fc0 sc0 ls0 ws0\">20,9 </div></div><div class=\"c w81 hb1 gs111e\"><div class=\"t m0 xb h16 yd0 ff1 fs4 fc0 sc0 ls0 ws0\">(0,5) </div></div><div class=\"c w19a hb1 gs111f\"><div class=\"t m0 x38 h7 y282 ff7 fs2 fc0 sc0 ls0 ws0\">Pozosta\u0142e </div><div class=\"t m0 x2 h7 yc6 ff1 fs2 fc0 sc0 ls0 ws0\">zyski/(straty) -<span class=\"_ _1c\"> </span></div><div class=\"t m0 x32 h7 y72 ff1 fs2 fc0 sc0 ls0 ws0\">netto </div></div><div class=\"c wd3 hb1 gs1120\"><div class=\"t m0 x42 h16 yd0 ff1 fs4 fc0 sc0 ls0 ws0\">(5,0) </div></div><div class=\"c w19b hb1 gs1121\"><div class=\"t m0 x65 h7 y658 ff1 fs2 fc0 sc0 ls0 ws0\">Przychody </div><div class=\"t m0 x2 h7 y924 ff1 fs2 fc0 sc0 ls29 ws0\">ze<span class=\"ls0\"> <span class=\"ff7\">sprzeda\u017cy</span> </span></div></div><div class=\"c w1a0 h40 gs1122\"><div class=\"t m0 x4 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">RYZYKO CENOW<span class=\"_ _1\"></span>E </div></div><div class=\"c w7d hb1 gs1123\"><div class=\"t m0 x4 h7 y658 ff1 fs2 fc0 sc0 ls0 ws0\">Kontrakt swap </div><div class=\"t m0 x4 h7 y924 ff1 fs2 fc0 sc0 ls0 ws0\">towarowy </div></div><div class=\"c w173 hb1 gs1124\"><div class=\"t m0 x16 h16 y2d5 ff1 fs4 fc0 sc0 ls0 ws0\">71,0 tys. </div><div class=\"t m0 x12 h16 ydf ff1 fs4 fc0 sc0 ls0 ws0\">ton </div></div><div class=\"c w19c hb1 gs1125\"><div class=\"t m0 x12 h16 yd0 ff1 fs4 fc0 sc0 ls0 ws0\">0,1 </div></div><div class=\"c w18e hb1 gs1126\"><div class=\"t m0 x6b h16 yd0 ff1 fs4 fc0 sc0 ls0 ws0\">4,6 </div></div><div class=\"c w19e hb1 gs1127\"><div class=\"t m0 x2 h7 y282 ff1 fs2 fc0 sc0 ls0 ws0\">Pochodne </div><div class=\"t m0 x16 h7 yc6 ff1 fs2 fc0 sc0 ls0 ws0\">instrumenty </div><div class=\"t m0 x2 h7 y72 ff1 fs2 fc0 sc0 ls0 ws0\">finansowe </div></div><div class=\"c w19f hb1 gs1128\"><div class=\"t m0 x5e h16 yd0 ff1 fs4 fc0 sc0 ls0 ws0\">2,2 </div></div><div class=\"c w199 hb1 gs1129\"><div class=\"t m0 x14 h16 yd0 ff1 fs4 fc0 sc0 ls0 ws0\">2,0 </div></div><div class=\"c w81 hb1 gs112a\"><div class=\"t m0 x42 h16 yd0 ff1 fs4 fc0 sc0 ls0 ws0\">0,2 </div></div><div class=\"c w19a hb1 gs112b\"><div class=\"t m0 x38 h7 y282 ff7 fs2 fc0 sc0 ls0 ws0\">Pozosta\u0142e </div><div class=\"t m0 x2 h7 yc6 ff1 fs2 fc0 sc0 ls0 ws0\">zyski/(straty) -<span class=\"_ _1c\"> </span></div><div class=\"t m0 x32 h7 y72 ff1 fs2 fc0 sc0 ls0 ws0\">netto </div></div><div class=\"c wd3 hb1 gs112c\"><div class=\"t m0 x4a h16 yd0 ff1 fs4 fc0 sc0 ls0 ws0\">6,1 </div></div><div class=\"c w19b hb1 gs112d\"><div class=\"t m0 x65 h7 y658 ff1 fs2 fc0 sc0 ls0 ws0\">Przychody </div><div class=\"t m0 x2 h7 y924 ff1 fs2 fc0 sc0 ls29 ws0\">ze<span class=\"ls0\"> <span class=\"ff7\">sprzeda\u017cy</span> </span></div></div><div class=\"c w7d h19 gs112e\"><div class=\"t m0 x4 h17 y76 ff2 fs4 fcb sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w19c h19 gs112f\"><div class=\"t m0 x28 h17 y76 ff2 fs4 fcb sc0 ls0 ws0\">24,3 </div></div><div class=\"c w18e h19 gs1130\"><div class=\"t m0 x6b h17 y76 ff2 fs4 fcb sc0 ls0 ws0\">4,6 </div></div><div class=\"c w19f h19 gs1131\"><div class=\"t m0 x8f h17 y76 ff2 fs4 fcb sc0 ls0 ws0\">51,9 </div></div><div class=\"c w199 h19 gs1132\"><div class=\"t m0 x41 h17 y76 ff2 fs4 fcb sc0 ls0 ws0\">52,1 </div></div><div class=\"c w81 h19 gs1133\"><div class=\"t m0 xb h17 ydf ff2 fs4 fcb sc0 ls0 ws0\">(0,3) </div></div><div class=\"c wd3 h19 gs1134\"><div class=\"t m0 x50 h17 ydf ff2 fs4 fcb sc0 ls0 ws0\">40,0<span class=\"_ _1c\"> </span> </div></div><div class=\"c w196 h30 gs1136\"><div class=\"t m0 x2 h8 y213 ff3 fs2 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 bilansowa<span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w87 h11e gs1137\"><div class=\"t m0 x4 h8 yab5 ff2 fs2 fc0 sc0 ls0 ws0\">Typ instrumentu </div><div class=\"t m0 x4 h8 yab6 ff2 fs2 fc0 sc0 ls0 ws0\">zabezpiecza-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x4 h16 yab7 ff3 fs2 fc0 sc0 ls0 ws0\">j\u0105cego<span class=\"ff1 fs4\"> </span></div></div><div class=\"c w8a h11e gs1138\"><div class=\"t m0 x1a h8 yab5 ff3 fs2 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 </div><div class=\"t m0 x16 h8 yab6 ff2 fs2 fc0 sc0 ls0 ws0\">nominalna </div></div><div class=\"c w19c h11e gs1139\"><div class=\"t m0 x16 h8 yab5 ff2 fs2 fc0 sc0 ls0 ws0\">Aktywa </div></div><div class=\"c w18e h11e gs113a\"><div class=\"t m0 x16 h8 yab5 ff3 fs2 fc0 sc0 ls0 ws0\">Zobowi\u0105<span class=\"ff2\">-<span class=\"_ _1c\"> </span></span></div><div class=\"t m0 x65 h8 yab6 ff2 fs2 fc0 sc0 ls0 ws0\">zania </div></div><div class=\"c w197 h11e gs113b\"><div class=\"t m0 x27 h8 yab5 ff2 fs2 fc0 sc0 ls0 ws0\">Nazwa </div><div class=\"t m0 x12 h8 yab6 ff2 fs2 fc0 sc0 ls0 ws0\">pozycji </div><div class=\"t m0 x1a h8 yab7 ff2 fs2 fc0 sc0 ls0 ws0\">w bilansie, </div><div class=\"t m0 x6b h8 ya96 ff3 fs2 fc0 sc0 ls0 ws0\">kt\u00f3ra </div><div class=\"t m0 x38 h8 ya97 ff2 fs2 fc0 sc0 ls0 ws0\">zawiera </div><div class=\"t m0 x1a h8 ya98 ff2 fs2 fc0 sc0 ls0 ws0\">instrument </div><div class=\"t m0 x65 h8 y515 ff2 fs2 fc0 sc0 ls0 ws0\">zabezpie-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x12 h17 y4e6 ff3 fs2 fc0 sc0 ls0 ws0\">czaj\u0105cy<span class=\"ff2 fs4\"> </span></div></div><div class=\"c w198 h11e gs113c\"><div class=\"t m0 x6b h8 yab5 ff2 fs2 fc0 sc0 ls0 ws0\">Zmiana </div><div class=\"t m0 x4c h8 ya99 ff3 fs2 fc0 sc0 ls0 ws0\">warto\u015bci </div><div class=\"t m0 x27 h8 yab8 ff2 fs2 fc0 sc0 ls0 ws0\">godziwej </div><div class=\"t m0 x28 h8 ya9b ff2 fs2 fc0 sc0 ls0 ws0\">instrumentu </div><div class=\"t m0 x1a h8 ya9c ff2 fs2 fc0 sc0 ls0 ws0\">zabezpiecza-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x65 h8 ya9d ff3 fs2 fc0 sc0 ls0 ws0\">j\u0105cego jako </div><div class=\"t m0 x12 h8 ya9e ff2 fs2 fc0 sc0 ls0 ws0\">podstawa </div><div class=\"t m0 x32 h8 ya9f ff3 fs2 fc0 sc0 ls0 ws0\">uj\u0119cia </div><div class=\"t m0 x2 h8 yaa0 ff2 fs2 fc0 sc0 ls0 ws0\">nieefektywno-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x42 h8 yaa1 ff3 fs2 fc0 sc0 ls0 ws0\">\u015bci </div><div class=\"t m0 x16 h8 yaa2 ff2 fs2 fc0 sc0 ls0 ws0\">zabezpieczenia </div><div class=\"t m0 x27 h8 yaa3 ff2 fs2 fc0 sc0 ls0 ws0\">w danym </div><div class=\"t m0 x6b h17 y4b8 ff2 fs2 fc0 sc0 ls0 ws0\">okresie<span class=\"fs4\"> </span></div></div><div class=\"c w199 h11e gs113d\"><div class=\"t m0 x16 h8 yab5 ff2 fs2 fc0 sc0 ls0 ws0\">Zyski/(straty) </div><div class=\"t m0 x12 h8 yab6 ff2 fs2 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">tytu\u0142u </span></div><div class=\"t m0 x65 h8 yab7 ff2 fs2 fc0 sc0 ls0 ws0\">zabezpie-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x28 h8 ya96 ff2 fs2 fc0 sc0 ls0 ws0\">czenia dla </div><div class=\"t m0 x27 h8 ya97 ff2 fs2 fc0 sc0 ls0 ws0\">okresu </div><div class=\"t m0 x2 h8 ya98 ff2 fs2 fc0 sc0 ls0 ws0\">sprawozda-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x38 h8 y515 ff2 fs2 fc0 sc0 ls0 ws0\">wczego, </div><div class=\"t m0 x16 h8 y4e6 ff3 fs2 fc0 sc0 ls0 ws0\">kt\u00f3re zosta\u0142y </div><div class=\"t m0 x6b h8 y4e7 ff3 fs2 fc0 sc0 ls0 ws0\">uj\u0119te </div><div class=\"t m0 x2e h8 y516 ff2 fs2 fc0 sc0 ls0 ws0\">w innych </div><div class=\"t m0 x2 h8 y4fd ff3 fs2 fc0 sc0 ls0 ws0\">ca\u0142kowitych </div><div class=\"t m0 x1a h17 y4fe ff2 fs2 fc0 sc0 ls0 ws0\">dochodach<span class=\"fs4\"> </span></div></div><div class=\"c w81 h11e gs113e\"><div class=\"t m0 x12 h8 yab5 ff2 fs2 fc0 sc0 ls0 ws0\">Kwota </div><div class=\"t m0 x1a h8 yab6 ff2 fs2 fc0 sc0 ls0 ws0\">nieefekty-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x38 h8 yab7 ff3 fs2 fc0 sc0 ls0 ws0\">wno\u015bci </div><div class=\"t m0 x28 h8 ya96 ff2 fs2 fc0 sc0 ls0 ws0\">zabezpie-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x16 h8 ya97 ff3 fs2 fc0 sc0 ls0 ws0\">czenia uj\u0119ta<span class=\"ff2\"> </span></div><div class=\"t m0 x43 h8 ya9d ff2 fs2 fc0 sc0 ls0 ws0\">w </div><div class=\"t m0 x38 h8 yaa4 ff2 fs2 fc0 sc0 ls0 ws0\">wyniku </div><div class=\"t m0 x16 h17 yaa5 ff2 fs2 fc0 sc0 ls0 ws0\">finansowym<span class=\"fs4\"> </span></div></div><div class=\"c w19a h11e gs113f\"><div class=\"t m0 x4c h8 yab5 ff2 fs2 fc0 sc0 ls0 ws0\">Pozycja </div><div class=\"t m0 x16 h8 yab6 ff2 fs2 fc0 sc0 ls0 ws0\">sprawozdania </div><div class=\"t m0 x12 h8 yab7 ff2 fs2 fc0 sc0 ls0 ws0\">z wyniku </div><div class=\"t m0 x1a h8 ya96 ff2 fs2 fc0 sc0 ls0 ws0\">finansowego </div><div class=\"t m0 x27 h8 ya97 ff2 fs2 fc0 sc0 ls0 ws0\">i innych </div><div class=\"t m0 x1a h8 ya98 ff3 fs2 fc0 sc0 ls0 ws0\">ca\u0142kowitych </div><div class=\"t m0 x2e h8 y515 ff3 fs2 fc0 sc0 ls0 ws0\">dochod\u00f3w<span class=\"ff2\"> </span></div><div class=\"t m0 x2 h8 y4e6 ff2 fs2 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">kt\u00f3rej uj\u0119to </span></div><div class=\"t m0 xb h8 y4e7 ff3 fs2 fc0 sc0 ls0 ws0\">kwot\u0119 </div><div class=\"t m0 x2e h8 y516 ff2 fs2 fc0 sc0 ls0 ws0\">nieefekty-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x4c h17 y4fd ff3 fs2 fc0 sc0 ls0 ws0\">wno\u015bci<span class=\"ff2 fs4\"> </span></div></div><div class=\"c wd3 h11e gs1140\"><div class=\"t m0 x6b h8 yab5 ff2 fs2 fc0 sc0 ls0 ws0\">Kwota </div><div class=\"t m0 x16 h8 yab6 ff2 fs2 fc0 sc0 ls0 ws0\">przeklasyfiko-<span class=\"_ _1c\"> </span></div><div class=\"t m0 xb h8 yab7 ff2 fs2 fc0 sc0 ls0 ws0\">wana </div><div class=\"t m0 x2e h8 ya96 ff2 fs2 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">kapita\u0142u </span></div><div class=\"t m0 x4c h8 ya97 ff2 fs2 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">tytu\u0142u </span></div><div class=\"t m0 x2 h8 ya98 ff2 fs2 fc0 sc0 ls0 ws0\">zabezpiecze-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x41 h8 y515 ff2 fs2 fc0 sc0 ls0 ws0\">nia </div><div class=\"t m0 x1a h8 y4e6 ff3 fs2 fc0 sc0 ls0 ws0\">przep\u0142yw\u00f3w </div><div class=\"t m0 x1a h8 y4e7 ff3 fs2 fc0 sc0 ls0 ws0\">pieni\u0119\u017cnych </div><div class=\"t m0 x65 h8 y516 ff2 fs2 fc0 sc0 ls28 ws0\">do<span class=\"ls0\"> wyniku </span></div><div class=\"t m0 x2 h8 y4fd ff2 fs2 fc0 sc0 ls0 ws0\">finansowego </div><div class=\"t m0 x1a h8 y4fe ff2 fs2 fc0 sc0 ls0 ws0\">jako korekta </div><div class=\"t m0 x4c h8 y24c ff2 fs2 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">tytu\u0142u </span></div><div class=\"t m0 x16 h8 y24d ff2 fs2 fc0 sc0 ls0 ws0\">przeklasyfiko-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x6b h17 y210 ff2 fs2 fc0 sc0 ls0 ws0\">wania<span class=\"fs4\"> </span></div></div><div class=\"c w19b h11e gs1141\"><div class=\"t m0 x12 h8 yab5 ff2 fs2 fc0 sc0 ls0 ws0\">Pozycja </div><div class=\"t m0 x16 h8 ya99 ff2 fs2 fc0 sc0 ls0 ws0\">w sprawozda-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x2 h8 yab8 ff2 fs2 fc0 sc0 ls0 ws0\">niu z wyniku </div><div class=\"t m0 x2 h8 ya9b ff2 fs2 fc0 sc0 ls0 ws0\">finansowego </div><div class=\"t m0 x12 h8 ya9c ff2 fs2 fc0 sc0 ls0 ws0\">i innych </div><div class=\"t m0 x1a h8 ya9d ff3 fs2 fc0 sc0 ls0 ws0\">ca\u0142kowitych </div><div class=\"t m0 x28 h8 ya9e ff2 fs2 fc0 sc0 ls28 ws0\">doc<span class=\"ff3 ls0\">hod\u00f3w, </span></div><div class=\"t m0 x16 h8 ya9f ff3 fs2 fc0 sc0 ls0 ws0\">kt\u00f3ra zawiera </div><div class=\"t m0 x27 h8 yaa0 ff3 fs2 fc0 sc0 ls0 ws0\">korekt\u0119 </div><div class=\"t m0 x27 h8 yaa1 ff2 fs2 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">tytu\u0142u </span></div><div class=\"t m0 x16 h8 yaa2 ff2 fs2 fc0 sc0 ls0 ws0\">przeklasyfiko-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x6b h17 yaa3 ff2 fs2 fc0 sc0 ls0 ws0\">wania<span class=\"fs4\"> </span></div></div><div class=\"c w19d h36 gs1142\"><div class=\"t m0 x4 h17 y2a5 ff3 fs4 fc0 sc0 ls0 ws0\">ZABEZPIECZE<span class=\"_ _1\"></span>NIA PRZEP\u0141YW<span class=\"_ _1\"></span>\u00d3W PIENI\u0118\u017bN<span class=\"_ _1\"></span>YCH W 2022 R<span class=\"_ _1\"></span>OKU<span class=\"ff2\"> </span></div></div><div class=\"c w19d hc gs1143\"><div class=\"t m0 x4 h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">RYZYKO WALU<span class=\"_ _1\"></span>TOWE </div></div><div class=\"c w87 hb1 gs1144\"><div class=\"t m0 x4 h7 y282 ff1 fs2 fc0 sc0 ls0 ws0\">Kontrakt forward </div><div class=\"t m0 x4 h7 yc6 ff7 fs2 fc0 sc0 ls0 ws0\">na sprzeda\u017c </div><div class=\"t m0 x4 h7 y72 ff1 fs2 fc0 sc0 ls0 ws0\">waluty (EUR/PLN)<span class=\"_ _0\"></span> </div></div><div class=\"c w8a hb1 gs1145\"><div class=\"t m0 x6b h16 yd0 ff1 fs4 fc0 sc0 ls0 ws0\">41,0 </div></div><div class=\"c w19c hb1 gs1146\"><div class=\"t m0 x12 h16 yd0 ff1 fs4 fc0 sc0 ls0 ws0\">8,6 </div></div><div class=\"c w18e hb1 gs1147\"><div class=\"t m0 x50 h16 yd0 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w19e hb1 gs1148\"><div class=\"t m0 x2 h7 y282 ff1 fs2 fc0 sc0 ls0 ws0\">Pochodne </div><div class=\"t m0 x16 h7 yc6 ff1 fs2 fc0 sc0 ls0 ws0\">instrumenty </div><div class=\"t m0 x2 h7 y72 ff1 fs2 fc0 sc0 ls0 ws0\">finansowe </div></div><div class=\"c w19f hb1 gs1149\"><div class=\"t m0 x8f h16 yd0 ff1 fs4 fc0 sc0 ls0 ws0\">12,1 </div></div><div class=\"c w199 hb1 gs114a\"><div class=\"t m0 x41 h16 yd0 ff1 fs4 fc0 sc0 ls0 ws0\">11,6 </div></div><div class=\"c w81 hb1 gs114b\"><div class=\"t m0 x42 h16 yd0 ff1 fs4 fc0 sc0 ls0 ws0\">0,4 </div></div><div class=\"c w19a hb1 gs114c\"><div class=\"t m0 x38 h7 y282 ff7 fs2 fc0 sc0 ls0 ws0\">Pozosta\u0142e </div><div class=\"t m0 x1a h7 yc6 ff1 fs2 fc0 sc0 ls0 ws0\">zyski/(straty)- </div><div class=\"t m0 x32 h7 y72 ff1 fs2 fc0 sc0 ls0 ws0\">netto </div></div><div class=\"c wd3 hb1 gs114d\"><div class=\"t m0 x4a h16 yd0 ff1 fs4 fc0 sc0 ls0 ws0\">3,3 </div></div><div class=\"c w19b hb1 gs114e\"><div class=\"t m0 x65 h7 y658 ff1 fs2 fc0 sc0 ls0 ws0\">Przychody </div><div class=\"t m0 x2 h7 y924 ff1 fs2 fc0 sc0 ls29 ws0\">ze<span class=\"ls0\"> <span class=\"ff7\">sprzeda\u017cy</span> </span></div></div><div class=\"c w87 h3d gs114f\"><div class=\"t m0 x4 h7 y793 ff1 fs2 fc0 sc0 ls0 ws0\">Kontrakt forward </div><div class=\"t m0 x4 h7 y214 ff7 fs2 fc0 sc0 ls0 ws0\">na sprzeda\u017c </div><div class=\"t m0 x4 h7 y72 ff1 fs2 fc0 sc0 ls0 ws0\">waluty (USD/PLN)<span class=\"_ _0\"></span> </div></div><div class=\"c w8a h3d gs1150\"><div class=\"t m0 x6b h16 y151 ff1 fs4 fc0 sc0 ls0 ws0\">62,0 </div></div><div class=\"c w19c h3d gs1151\"><div class=\"t m0 x28 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">18,7 </div></div><div class=\"c w18e h3d gs1152\"><div class=\"t m0 x50 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w19e h3d gs1153\"><div class=\"t m0 x2 h7 y793 ff1 fs2 fc0 sc0 ls0 ws0\">Pochodne </div><div class=\"t m0 x16 h7 y214 ff1 fs2 fc0 sc0 ls0 ws0\">instrumenty </div><div class=\"t m0 x2 h7 y72 ff1 fs2 fc0 sc0 ls0 ws0\">finansowe </div></div><div class=\"c w19f h3d gs1154\"><div class=\"t m0 x4a h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">(6,1) </div></div><div class=\"c w199 h3d gs1155\"><div class=\"t m0 x43 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">(6,3) </div></div><div class=\"c w81 h3d gs1156\"><div class=\"t m0 x42 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">0,2 </div></div><div class=\"c w19a h3d gs1157\"><div class=\"t m0 x38 h7 y793 ff7 fs2 fc0 sc0 ls0 ws0\">Pozosta\u0142e </div><div class=\"t m0 x1a h7 y214 ff1 fs2 fc0 sc0 ls0 ws0\">zyski/(straty)- </div><div class=\"t m0 x32 h7 y72 ff1 fs2 fc0 sc0 ls0 ws0\">netto </div></div><div class=\"c wd3 h3d gs1158\"><div class=\"t m0 x32 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">(29,4) </div></div><div class=\"c w19b h3d gs1159\"><div class=\"t m0 x65 h7 y225 ff1 fs2 fc0 sc0 ls0 ws0\">Przychody </div><div class=\"t m0 x2 h7 y10c ff1 fs2 fc0 sc0 ls29 ws0\">ze<span class=\"ls0\"> <span class=\"ff7\">sprzeda\u017cy</span> </span></div></div><div class=\"c w87 hb1 gs115a\"><div class=\"t m0 x4 h7 y282 ff1 fs2 fc0 sc0 ls0 ws0\">Kredyty </div><div class=\"t m0 x4 h7 yc6 ff1 fs2 fc0 sc0 ls0 ws0\">denominowane </div><div class=\"t m0 x4 h7 y72 ff1 fs2 fc0 sc0 ls0 ws0\">w USD </div></div><div class=\"c w8a hb1 gs115b\"><div class=\"t m0 x6b h16 y151 ff1 fs4 fc0 sc0 ls0 ws0\">78,4 </div></div><div class=\"c w19c hb1 gs115c\"><div class=\"t m0 x43 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18e hb1 gs115d\"><div class=\"t m0 x38 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">40,7 </div></div><div class=\"c w19e hb1 gs115e\"><div class=\"t m0 x65 h7 y225 ff1 fs2 fc0 sc0 ls0 ws0\">Kredyty </div><div class=\"t m0 x1a h7 y10c ff1 fs2 fc0 sc0 ls0 ws0\">i <span class=\"ff7\">po\u017cyczki</span> </div></div><div class=\"c w19f hb1 gs115f\"><div class=\"t m0 x14 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">(23,4) </div></div><div class=\"c w199 hb1 gs1160\"><div class=\"t m0 x6b h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">(22,5) </div></div><div class=\"c w81 hb1 gs1161\"><div class=\"t m0 xb h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">(0,6) </div></div><div class=\"c w19a hb1 gs1162\"><div class=\"t m0 x38 h7 y282 ff7 fs2 fc0 sc0 ls0 ws0\">Pozosta\u0142e </div><div class=\"t m0 x2 h7 yc6 ff1 fs2 fc0 sc0 ls0 ws0\">zyski/(straty) -<span class=\"_ _1c\"> </span></div><div class=\"t m0 x32 h7 y72 ff1 fs2 fc0 sc0 ls0 ws0\">netto </div></div><div class=\"c wd3 hb1 gs1163\"><div class=\"t m0 x42 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">(9,7) </div></div><div class=\"c w19b hb1 gs1164\"><div class=\"t m0 x65 h7 y225 ff1 fs2 fc0 sc0 ls0 ws0\">Przychody </div><div class=\"t m0 x2 h7 y10c ff1 fs2 fc0 sc0 ls29 ws0\">ze<span class=\"ls0\"> <span class=\"ff7\">sprzeda\u017cy</span> </span></div></div><div class=\"c w87 h40 gs1165\"><div class=\"t m0 x4 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w8a h40 gs1166\"><div class=\"t m0 x12 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">181,4 </div></div><div class=\"c w19c h40 gs1167\"><div class=\"t m0 x28 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">27,3 </div></div><div class=\"c w18e h40 gs1168\"><div class=\"t m0 x38 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">40,7 </div></div><div class=\"c w19f h40 gs1169\"><div class=\"t m0 x14 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">(17,4) </div></div><div class=\"c w199 h40 gs116a\"><div class=\"t m0 x6b h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">(17,2) </div></div><div class=\"c w81 h40 gs116b\"><div class=\"t m0 x45 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd3 h40 gs116c\"><div class=\"t m0 x32 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">(35,8) </div></div><div class=\"c w8 h4 gs116d\"><div class=\"t m0 x8 h3 yabf ff7 fs1 fc0 sc0 ls0 ws0\">Wp\u0142yw zabezpieczenia przep\u0142yw\u00f3w pieni\u0119\u017cnych przedstawia poni\u017csza tabela:<span class=\"ff1\"> </span></div></div><div class=\"c w1a1 h11f gs116e\"><div class=\"t m0 x4 h8 yaa5 ff2 fs2 fc0 sc0 ls0 ws0\">Pozycja </div><div class=\"t m0 x4 h8 yac1 ff2 fs2 fc0 sc0 ls0 ws0\">zabezpieczana </div></div><div class=\"c w1a2 h120 gs116f\"><div class=\"t m0 xe7 h8 y21e ff2 fs2 fc0 sc0 ls0 ws0\">2023 </div></div><div class=\"c w1a3 h120 gs1170\"><div class=\"t m0 xe7 h8 y21e ff2 fs2 fc0 sc0 ls0 ws0\">2022 </div></div><div class=\"c w1a4 h121 gs1171\"><div class=\"t m0 x12 h8 yac3 ff3 fs2 fc0 sc0 ls0 ws0\">Zmiana warto\u015bci </div><div class=\"t m0 x12 h8 yac4 ff2 fs2 fc0 sc0 ls0 ws0\">godziwej pozycji </div><div class=\"t m0 x4c h8 yac5 ff2 fs2 fc0 sc0 ls0 ws0\">zabezpieczanej </div><div class=\"t m0 x12 h8 yac6 ff2 fs2 fc0 sc0 ls0 ws0\">stosowanej jako </div><div class=\"t m0 x12 h8 y4e7 ff3 fs2 fc0 sc0 ls0 ws0\">podstawa uj\u0119cia </div><div class=\"t m0 x12 h8 y516 ff3 fs2 fc0 sc0 ls0 ws0\">nieefektywno\u015bci </div><div class=\"t m0 x4c h8 y4fd ff2 fs2 fc0 sc0 ls0 ws0\">zabezpieczenia </div><div class=\"t m0 x38 h8 y4fe ff2 fs2 fc0 sc0 ls0 ws0\">w danym okresie<span class=\"_ _0\"></span> </div></div><div class=\"c w1a5 h121 gs1172\"><div class=\"t m0 x16 h8 yac3 ff3 fs2 fc0 sc0 ls0 ws0\">Saldo kapita\u0142u z<span class=\"ff2\"> </span>tyt<span class=\"_ _0\"></span>u\u0142u </div><div class=\"t m0 x4c h8 yac4 ff2 fs2 fc0 sc0 ls0 ws0\">zabezpieczenia </div><div class=\"t m0 x43 h8 yac5 ff3 fs2 fc0 sc0 ls0 ws0\">przep\u0142yw\u00f3w </div><div class=\"t m0 x32 h8 yac6 ff3 fs2 fc0 sc0 ls0 ws0\">pieni\u0119\u017cnych </div><div class=\"t m0 x2 h8 y4e7 ff2 fs2 fc0 sc0 ls0 ws0\">dla kontynuowanych<span class=\"_ _0\"></span> </div><div class=\"t m0 xb h8 y516 ff3 fs2 fc0 sc0 ls0 ws0\">zabezpiecze\u0144<span class=\"ff2\"> </span></div></div><div class=\"c w1a6 h121 gs1173\"><div class=\"t m0 x65 h8 yac3 ff2 fs2 fc0 sc0 ls0 ws0\">Saldo poz<span class=\"ff3\">ostaj\u0105ce </span></div><div class=\"t m0 x65 h8 yac4 ff2 fs2 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">kapitale z tytu\u0142u </span></div><div class=\"t m0 x4c h8 yac5 ff2 fs2 fc0 sc0 ls0 ws0\">zabezpieczenia </div><div class=\"t m0 x32 h8 yac6 ff3 fs2 fc0 sc0 ls0 ws0\">przep\u0142yw\u00f3w </div><div class=\"t m0 x1a h8 y4e7 ff3 fs2 fc0 sc0 ls0 ws0\">pieni\u0119\u017cnych z tytu\u0142u </div><div class=\"t m0 x1a h8 y516 ff3 fs2 fc0 sc0 ls0 ws0\">wszelkich powi\u0105za\u0144 </div><div class=\"t m0 x1a h8 y4fd ff3 fs2 fc0 sc0 ls0 ws0\">zabezpieczaj\u0105cych, </div><div class=\"t m0 x4c h8 y4fe ff2 fs2 fc0 sc0 ls0 ws0\">dla <span class=\"ff3\">kt\u00f3rych nie </span></div><div class=\"t m0 x4c h8 y24c ff3 fs2 fc0 sc0 ls0 ws0\">stosuje si\u0119 ju\u017c </div><div class=\"t m0 x27 h8 y24d ff3 fs2 fc0 sc0 ls0 ws0\">rachunkowo\u015bci </div><div class=\"t m0 x6b h8 y210 ff3 fs2 fc0 sc0 ls0 ws0\">zabezpiecze\u0144<span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w1a7 h121 gs1174\"><div class=\"t m0 x12 h8 yac3 ff3 fs2 fc0 sc0 ls0 ws0\">Zmiana warto\u015bci </div><div class=\"t m0 x12 h8 yac4 ff2 fs2 fc0 sc0 ls0 ws0\">godziwej pozycji </div><div class=\"t m0 x4c h8 yac5 ff2 fs2 fc0 sc0 ls0 ws0\">zabezpieczanej </div><div class=\"t m0 x12 h8 yac6 ff2 fs2 fc0 sc0 ls0 ws0\">stosowanej jako </div><div class=\"t m0 x12 h8 y4e7 ff3 fs2 fc0 sc0 ls0 ws0\">podstawa uj\u0119cia </div><div class=\"t m0 x12 h8 y516 ff2 fs2 fc0 sc0 ls0 ws0\">nie<span class=\"ff3\">efektywno\u015bci </span></div><div class=\"t m0 x4c h8 y4fd ff2 fs2 fc0 sc0 ls0 ws0\">zabezpieczenia </div><div class=\"t m0 x38 h17 y4fe ff2 fs2 fc0 sc0 ls0 ws0\">w danym okresie<span class=\"_ _0\"></span><span class=\"fs4\"> </span></div></div><div class=\"c w1a4 h121 gs1175\"><div class=\"t m0 x16 h8 yac3 ff3 fs2 fc0 sc0 ls0 ws0\">Saldo kapita\u0142u z<span class=\"ff2\"> </span>tyt<span class=\"_ _0\"></span>u\u0142u </div><div class=\"t m0 x4c h8 yac4 ff2 fs2 fc0 sc0 ls0 ws0\">zabezpieczenia </div><div class=\"t m0 x43 h8 yac5 ff3 fs2 fc0 sc0 ls0 ws0\">przep\u0142yw\u00f3w </div><div class=\"t m0 x32 h8 yac6 ff3 fs2 fc0 sc0 ls0 ws0\">pieni\u0119\u017cnych </div><div class=\"t m0 x2 h8 y4e7 ff2 fs2 fc0 sc0 ls0 ws0\">dla kontynuowanych<span class=\"_ _0\"></span> </div><div class=\"t m0 xb h17 y516 ff3 fs2 fc0 sc0 ls0 ws0\">zabezpiecze\u0144<span class=\"_ _0\"></span><span class=\"ff2 fs4\"> </span></div></div><div class=\"c w1a8 h121 gs1176\"><div class=\"t m0 x65 h8 yac3 ff3 fs2 fc0 sc0 ls0 ws0\">Saldo pozostaj\u0105ce </div><div class=\"t m0 x65 h8 yac4 ff2 fs2 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">kapitale z tytu\u0142u </span></div><div class=\"t m0 x4c h8 yac5 ff2 fs2 fc0 sc0 ls0 ws0\">zabezpieczenia </div><div class=\"t m0 x43 h8 yac6 ff3 fs2 fc0 sc0 ls0 ws0\">przep\u0142yw\u00f3w </div><div class=\"t m0 x1a h8 y4e7 ff3 fs2 fc0 sc0 ls0 ws0\">pieni\u0119\u017cnych z tytu\u0142u </div><div class=\"t m0 x1a h8 y516 ff3 fs2 fc0 sc0 ls0 ws0\">wszelkich powi\u0105za\u0144 </div><div class=\"t m0 x28 h8 y4fd ff3 fs2 fc0 sc0 ls0 ws0\">zabezpieczaj\u0105c<span class=\"ff2\">ych, </span></div><div class=\"t m0 x4c h8 y4fe ff2 fs2 fc0 sc0 ls0 ws0\">dla <span class=\"ff3\">kt\u00f3rych nie </span></div><div class=\"t m0 x4c h8 y24c ff3 fs2 fc0 sc0 ls0 ws0\">stosuje si\u0119 ju\u017c </div><div class=\"t m0 x4c h8 y24d ff3 fs2 fc0 sc0 ls0 ws0\">rachunkowo\u015bci </div><div class=\"t m0 xb h17 y210 ff3 fs2 fc0 sc0 ls0 ws0\">zabezpiecze\u0144<span class=\"ff2 fs4\"> </span></div></div><div class=\"c w1a9 h30 gs1177\"><div class=\"t m0 x4 h17 yb ff3 fs4 fc1 sc0 ls0 ws0\">ZABEZPIECZE<span class=\"_ _1\"></span>NIA PRZEP\u0141YW<span class=\"_ _1\"></span>\u00d3W PIENI\u0118\u017bN<span class=\"_ _1\"></span>YCH<span class=\"ff1\"> </span></div></div><div class=\"c w1a9 h30 gs1178\"><div class=\"t m0 x4 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">RYZYKO WALU<span class=\"_ _1\"></span>TOWE<span class=\"ff1\"> </span></div></div><div class=\"c w1a1 hb1 gs1179\"><div class=\"t m0 x4 h7 y282 ff7 fs2 fc0 sc0 ls0 ws0\">Planowana sprzeda\u017c </div><div class=\"t m0 x4 h7 yc6 ff7 fs2 fc0 sc0 ls0 ws0\">w\u0119gla i koksu </div><div class=\"t m0 x4 h7 y72 ff1 fs2 fc0 sc0 ls0 ws0\">(EUR/PLN) </div></div><div class=\"c w1a4 hb1 gs117a\"><div class=\"t m0 x2a h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">(6,9) </div></div><div class=\"c w1a5 hb1 gs117b\"><div class=\"t m0 x76 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">2,7 </div></div><div class=\"c w1a6 hb1 gs117c\"><div class=\"t m0 x1e h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a7 hb1 gs117d\"><div class=\"t m0 x29 h16 y151 ff1 fs4 fc0 sc0 ls0 ws0\">(12,4) </div></div><div class=\"c w1a4 hb1 gs117e\"><div class=\"t m0 x76 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">8,6 </div></div><div class=\"c w1a8 hb1 gs117f\"><div class=\"t m0 x3c h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a1 hb1 gs1180\"><div class=\"t m0 x4 h7 y282 ff7 fs2 fc0 sc0 ls0 ws0\">Planowana sprzeda\u017c </div><div class=\"t m0 x4 h7 yc6 ff7 fs2 fc0 sc0 ls0 ws0\">w\u0119gla i koksu </div><div class=\"t m0 x4 h7 y72 ff1 fs2 fc0 sc0 ls0 ws0\">(USD/PLN)* </div></div><div class=\"c w1a4 hb1 gs1181\"><div class=\"t m0 x29 h16 y4bb ff1 fs4 fc0 sc0 ls0 ws0\">(43,3) </div></div><div class=\"c w1a5 hb1 gs1182\"><div class=\"t m0 x1c h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">10,6 </div></div><div class=\"c w1a6 hb1 gs1183\"><div class=\"t m0 x29 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">(10,7) </div></div><div class=\"c w1a7 hb1 gs1184\"><div class=\"t m0 x1c h16 y4bb ff1 fs4 fc0 sc0 ls0 ws0\">29,2 </div></div><div class=\"c w1a4 hb1 gs1185\"><div class=\"t m0 x29 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">(10,1) </div></div><div class=\"c w1a8 hb1 gs1186\"><div class=\"t m0 x2a h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">(1,3) </div></div><div class=\"c w1aa h30 gs1187\"><div class=\"t m0 x4 h17 y11c ff2 fs4 fc0 sc0 ls0 ws0\">RYZYKO CENOW<span class=\"_ _1\"></span>E<span class=\"ff1\"> </span></div></div><div class=\"c w1a7 h30 gs1188\"><div class=\"t m0 x3c h16 y11c ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h30 gs1189\"><div class=\"t m0 x3c h16 yb ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a8 h30 gs118a\"><div class=\"t m0 x3c h16 yb ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a1 h122 gs118b\"><div class=\"t m0 x4 h7 yacd ff7 fs2 fc0 sc0 ls0 ws0\">Planowana sprzeda\u017c </div><div class=\"t m0 x4 h7 y72 ff7 fs2 fc0 sc0 ls0 ws0\">w\u0119gla koksowego<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w1a4 h122 gs118c\"><div class=\"t m0 x2a h16 y79 ff1 fs4 fc0 sc0 ls0 ws0\">(2,1) </div></div><div class=\"c w1a5 h122 gs118d\"><div class=\"t m0 x2a h16 y21e ff1 fs4 fc0 sc0 ls0 ws0\">(4,1) </div></div><div class=\"c w1a6 h122 gs118e\"><div class=\"t m0 x34 h16 y21e ff1 fs4 fc0 sc0 ls0 ws0\">(2,9) </div></div><div class=\"c w1a7 h122 gs118f\"><div class=\"t m0 x3c h16 y79 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h122 gs1190\"><div class=\"t m0 x3c h16 y21e ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a8 h122 gs1191\"><div class=\"t m0 x3c h16 y21e ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a1 h123 gs1192\"><div class=\"t m0 x4 h17 ydf ff2 fs4 fcb sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w1a4 h123 gs1193\"><div class=\"t m0 x29 h17 ydf ff2 fs4 fcb sc0 ls0 ws0\">(52,3) </div></div><div class=\"c w1a5 h123 gs1194\"><div class=\"t m0 x76 h17 ydf ff2 fs4 fcb sc0 ls0 ws0\">9,2 </div></div><div class=\"c w1a6 h123 gs1195\"><div class=\"t m0 x29 h17 ydf ff2 fs4 fcb sc0 ls0 ws0\">(13,6) </div></div><div class=\"c w1a7 h123 gs1196\"><div class=\"t m0 x1c h17 ydf ff2 fs4 fcb sc0 ls0 ws0\">16,8 </div></div><div class=\"c w1a4 h123 gs1197\"><div class=\"t m0 x2a h17 ydf ff2 fs4 fcb sc0 ls0 ws0\">(1,5) </div></div><div class=\"c w1a8 h123 gs1198\"><div class=\"t m0 x2a h17 ydf ff2 fs4 fcb sc0 ls0 ws0\">(1,3) </div></div><div class=\"c w8 h4 gs116d\"><div class=\"t m0 x8 h9 yacf ff4 fs2 fc0 sc0 ls0 ws0\">*<span class=\"ls6\">   </span><span class=\"ff5\">Planowana sprze<span class=\"_ _0\"></span>da\u017c dotyczy sprzed<span class=\"_ _0\"></span>a\u017cy w USD zabezpieczonej tr<span class=\"_ _0\"></span>ansakcjami FX Forwar<span class=\"_ _0\"></span>d i kredytami denomin<span class=\"_ _0\"></span>owanymi.<span class=\"_ _1c\"> </span></span><span class=\"ff5\"><span class=\"_ _0\"></span></span> </div></div><div class=\"c w8 h4 gs119a\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h3 y45 ff7 fs1 fc0 sc0 ls0 ws0\">Zmiana stanu kapita\u0142u z tytu\u0142u wyceny instrument\u00f3w finansow<span class=\"_ _1\"></span>ych:<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div></div><div class=\"c wfe h46 gs119b\"><div class=\"t m0 x37 h17 y24a ff2 fs4 fc0 sc0 ls0 ws0\">2023 </div></div><div class=\"c w1ac h46 gs119c\"><div class=\"t m0 x37 h17 y24a ff2 fs4 fc0 sc0 ls0 ws0\">2022 </div></div><div class=\"c w1ab h19 gs119d\"><div class=\"t m0 x0 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA </div></div><div class=\"c wfe h19 gs119e\"><div class=\"t m0 x78 h17 y2a5 ff2 fs4 fc0 sc0 ls0 ws0\">(2,3) </div></div><div class=\"c w1ac h19 gs119f\"><div class=\"t m0 x37 h17 y2a5 ff2 fs4 fc0 sc0 ls0 ws0\">(17,4) </div></div><div class=\"c w1ab h36 gs11a0\"><div class=\"t m0 x0 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">Zmiana wyceny <span class=\"ff7\">instru<span class=\"_ _1\"></span>ment\u00f3w zabezpi<span class=\"_ _1\"></span>eczaj\u0105cych, w tym:<span class=\"ff1\"> </span></span></div></div><div class=\"c wfe h36 gs11a1\"><div class=\"t m0 x3e h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">52,1 </div></div><div class=\"c w1ac h36 gs11a2\"><div class=\"t m0 x37 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(17,2) </div></div><div class=\"c w1ab h66 gs11a3\"><div class=\"t m0 x65 h10 y16c ff5 fs4 fc0 sc0 ls0 ws0\">dodatnia wycena w<span class=\"_ _1\"></span>ynikaj\u0105ca ze <span class=\"_ _1\"></span>zmiany warto\u015bci go<span class=\"_ _1\"></span>dziwej instrument\u00f3<span class=\"_ _1\"></span>w zabezpieczaj\u0105<span class=\"_ _1\"></span>cych w cz\u0119\u015bci </div><div class=\"t m0 x65 h10 y253 ff4 fs4 fc0 sc0 ls0 ws0\">skutecznej, </div></div><div class=\"c wfe h66 gs11a4\"><div class=\"t m0 x3e h10 y2ba ff4 fs4 fc0 sc0 ls0 ws0\">37,0 </div></div><div class=\"c w1ac h66 gs11a5\"><div class=\"t m0 x1d h10 y2ba ff4 fs4 fc0 sc0 ls0 ws0\">33,9 </div></div><div class=\"c w1ab h6d gs11a6\"><div class=\"t m0 x65 h10 ya ff5 fs4 fc0 sc0 ls0 ws0\">ujemna wycena wy<span class=\"_ _1\"></span>nikaj\u0105ca ze zmia<span class=\"_ _1\"></span>ny warto\u015bci godziw<span class=\"_ _1\"></span>ej instrument\u00f3w zabezpie<span class=\"_ _1\"></span>czaj\u0105cych w cz\u0119\u015bci </div><div class=\"t m0 x65 h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">skutecznej </div></div><div class=\"c wfe h6d gs11a7\"><div class=\"t m0 x78 h10 y26a ff4 fs4 fc0 sc0 ls0 ws0\">(5,8) </div></div><div class=\"c w1ac h6d gs11a8\"><div class=\"t m0 x37 h10 y26a ff4 fs4 fc0 sc0 ls0 ws0\">(28,6) </div></div><div class=\"c w1ab h66 gs11a9\"><div class=\"t m0 x65 h10 y16c ff5 fs4 fc0 sc0 ls0 ws0\">dodatnia/(ujemn<span class=\"_ _1\"></span>a) wycena wynikaj\u0105<span class=\"_ _1\"></span>ca ze zmiany w<span class=\"_ _1\"></span>arto\u015bci godziwej instr<span class=\"_ _1\"></span>ument\u00f3w zabezpie<span class=\"_ _1\"></span>czaj\u0105cych </div><div class=\"t m0 x65 h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">w <span class=\"ff5\">cz\u0119\u015bci skutecznej (<span class=\"_ _1\"></span>kredyt)<span class=\"ff4\"> </span></span></div></div><div class=\"c wfe h66 gs11aa\"><div class=\"t m0 x3e h10 y26a ff4 fs4 fc0 sc0 ls0 ws0\">20,9 </div></div><div class=\"c w1ac h66 gs11ab\"><div class=\"t m0 x37 h10 y26a ff4 fs4 fc0 sc0 ls0 ws0\">(22,5) </div></div><div class=\"c w1ab hbe gs11ac\"><div class=\"t m0 x0 h16 y62d ff7 fs4 fc0 sc0 ls0 ws0\">Zmiana wyceny instru<span class=\"_ _1\"></span>ment\u00f3w zabe<span class=\"_ _1\"></span>zpieczaj\u0105cych odni<span class=\"_ _1\"></span>esiona do wynik<span class=\"_ _1\"></span>u finansowego o<span class=\"_ _1\"></span>kresu wynikaj\u0105ca </div><div class=\"t m0 x0 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">z <span class=\"ff7\">realizacji pozycji <span class=\"_ _1\"></span>zabezpieczanej (<span class=\"_ _1\"></span>kredyt\u00f3w, Fx Forward <span class=\"_ _1\"></span>oraz swap to<span class=\"_ _1\"></span>warowy)<span class=\"ff1\"> </span></span></div></div><div class=\"c wfe hbe gs11ad\"><div class=\"t m0 x76 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">(40,0) </div></div><div class=\"c w1ac hbe gs11ae\"><div class=\"t m0 x1d h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">35,8 </div></div><div class=\"c w1ab h36 gs11af\"><div class=\"t m0 x0 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">Podatek odrocz<span class=\"_ _1\"></span>ony  </div></div><div class=\"c wfe h36 gs11b0\"><div class=\"t m0 x78 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(2,3) </div></div><div class=\"c w1ac h36 gs11b1\"><div class=\"t m0 x3e h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(3,5) </div></div><div class=\"c w1ab h70 gs11b2\"><div class=\"t m0 x0 h17 y11c ff2 fs4 fcb sc0 ls0 ws0\">STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA </div></div><div class=\"c wfe h70 gs11b3\"><div class=\"t m0 x3c h17 y11c ff2 fs4 fcb sc0 ls0 ws0\">7,5 </div></div><div class=\"c w1ac h70 gs11b4\"><div class=\"t m0 x3e h17 y11c ff2 fs4 fcb sc0 ls0 ws0\">(2,3) </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-498": {
   "value": "2023 2022 (Strata) z tytu\u0142u zb<span class=\"_ _1\"></span>ycia rzeczowych <span class=\"_ _1\"></span>aktyw\u00f3w trwa\u0142ych<span class=\"ff1\"> </span>(10,6) (10,2) R\u00f3\u017cnice kursowe d<span class=\"_ _1\"></span>otycz\u0105ce dzia\u0142al<span class=\"_ _1\"></span>no\u015bci operacyjnej<span class=\"ff1\"> </span>(53,2) 51,9 Zysk/(strata) na <span class=\"_ _1\"></span>pochodnych instrume<span class=\"_ _1\"></span>ntach finansowy<span class=\"_ _1\"></span>ch 73,7 (114,8) Zysk z tytu\u0142u wyce<span class=\"_ _1\"></span>ny do warto\u015bci god<span class=\"_ _1\"></span>ziwej portfela akt<span class=\"_ _1\"></span>yw\u00f3w FIZ, w t<span class=\"_ _1\"></span>ym:<span class=\"ff1\"> </span>672,4 185,9  - <span class=\"ff5\">przychody odset<span class=\"_ _1\"></span>kowe portfela akt<span class=\"_ _1\"></span>yw\u00f3w FIZ wylicz<span class=\"_ _1\"></span>one wed\u0142ug efekty<span class=\"_ _1\"></span>wnej stopy procent<span class=\"_ _1\"></span>owej <span class=\"ff4\"> </span></span>377,5 130,6<span class=\"_ _1c\"> </span>- <span class=\"ff5\">zysk z wyceny d<span class=\"_ _1\"></span>o warto\u015bci godziwej<span class=\"ff4\"> </span></span>294,3 55,3  - <span class=\"ff5\">r\u00f3\u017cnice kursowe</span> 0,6 - Pozosta\u0142e<span class=\"ff1\"> </span>(0,5) 0,4 RAZEM POZOS<span class=\"_ _1\"></span>TA\u0141E ZYSKI \u2013<span class=\"ff2\"> NET<span class=\"_ _1\"></span>TO  </span>681,8 113,2<span class=\"_ _1c\"> </span><div class=\"c w8 h4 gs920\"><div class=\"t m0 x8 h45 y250 ff2 fs7 fc2 sc0 ls8 ws0\">7.5.<span class=\"ffb ls0\"> <span class=\"ff3\">INWESTYCJE W PORTFEL AK<span class=\"_ _0\"></span>TYW\u00d3W FIZ<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span></div></div><div class=\"c we2 h61 gs921\"><div class=\"t m0 x2 h17 ya1 ff3 fs4 fce sc0 ls0 ws0\">ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span></div></div><div class=\"c w8 h4 gs920\"><div class=\"t m0 x8 h73 y797 ff9 fs4 fc0 sc0 ls0 ws0\">INWESTYCJE W P<span class=\"_ _1\"></span>ORTFEL AKT<span class=\"_ _1\"></span>YW\u00d3W FIZ<span class=\"ffa\"> </span></div><div class=\"t m0 x8 h10 y798 ff5 fs4 fc0 sc0 ls0 ws0\">Aktywa finansowe <span class=\"_ _1\"></span>znajduj\u0105ce si\u0119 w p<span class=\"_ _1\"></span>ortfelu inwe<span class=\"_ _1\"></span>stycji FIZ klasyfikowa<span class=\"_ _1\"></span>ne s\u0105 jako: <span class=\"ff4\"> </span></div><div class=\"t m0 x8 h16 y799 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">aktywa finansowe <span class=\"_ _1\"></span>wyceniane w <span class=\"_ _1\"></span>warto\u015bci godziwej <span class=\"_ _1\"></span>przez wynik fin<span class=\"_ _1\"></span>ansowy, <span class=\"ff4\"> </span></span></span></div><div class=\"t m0 x8 h16 y79a ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">aktywa finansowe <span class=\"_ _1\"></span>wyceniane wed\u0142<span class=\"_ _1\"></span>ug zamortyzowa<span class=\"_ _1\"></span>nego kosztu.<span class=\"ff4\"> </span></span></span></div><div class=\"t m0 x8 h10 y79b ff5 fs4 fc0 sc0 ls0 ws0\">Do a<span class=\"_ _1\"></span>ktyw\u00f3w fin<span class=\"_ _1\"></span>ansowych <span class=\"_ _1\"></span>wycenianych <span class=\"_ _5\"></span>wed\u0142ug zamortyzowanego <span class=\"_ _1\"></span>kosztu <span class=\"_ _1\"></span>zalicza <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>ktywa, <span class=\"_ _1\"></span>kt\u00f3re <span class=\"_ _1\"></span>spe\u0142niaj\u0105 t<span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>SPPI i <span class=\"_ _1\"></span>utrzymy<span class=\"_ _1\"></span>wane s\u0105 <span class=\"_ _5\"></span>w celu \u015b<span class=\"_ _1\"></span>ci\u0105gni\u0119cia <span class=\"_ _1\"></span>kwoty </div><div class=\"t m0 x8 h10 y62 ff5 fs4 fc0 sc0 ls0 ws0\">g\u0142\u00f3wnej i odsete<span class=\"_ _1\"></span>k; s\u0105 to g\u0142\u00f3wnie: \u015br<span class=\"_ _1\"></span>odki pieni\u0119\u017cne,  de<span class=\"_ _1\"></span>pozyty bankowe or<span class=\"_ _1\"></span>az nale\u017cno\u015bci <span class=\"_ _1\"></span>wynikaj\u0105ce z bie<span class=\"_ _1\"></span>\u017c\u0105cej dzia\u0142alno\u015b<span class=\"_ _1\"></span>ci. <span class=\"_ _0\"></span><span class=\"ff4\"> </span></div><div class=\"t m0 x8 h10 y79c ff4 fs4 fc0 sc0 ls0 ws0\">Grupa nie posiada w <span class=\"_ _1\"></span>po<span class=\"ff5\">rtfelu FIZ in<span class=\"_ _1\"></span>strument\u00f3w d\u0142u\u017cnyc<span class=\"_ _1\"></span>h wycenianych <span class=\"_ _1\"></span>w warto\u015bci godzi<span class=\"_ _1\"></span>wej przez inne ca\u0142k<span class=\"_ _1\"></span>owite dochody.<span class=\"ff4\"> </span></span></div><div class=\"t m0 x8 h10 y79d ff5 fs4 fc0 sc0 ls0 ws0\">Wszystkie pozosta\u0142<span class=\"_ _1\"></span>e aktywa w port<span class=\"_ _1\"></span>felu FIZ s\u0105 zaliczan<span class=\"_ _1\"></span>e do wyceniany<span class=\"_ _1\"></span>ch w warto\u015bci godzi<span class=\"_ _1\"></span>wej przez wynik fin<span class=\"_ _1\"></span>ansowy. Meto<span class=\"_ _1\"></span>dy ustal<span class=\"_ _0\"></span>ania warto\u015bci go<span class=\"_ _1\"></span>dziwej aktyw\u00f3<span class=\"_ _1\"></span>w </div><div class=\"t m0 x8 h10 y57e ff4 fs4 fc0 sc0 ls0 ws0\">FIZ s<span class=\"ff5\">\u0105 przedstawio<span class=\"_ _1\"></span>ne w Nocie 9.2.<span class=\"ff4\"> </span></span></div><div class=\"t m0 x8 h10 y79e ff5 fs4 fc0 sc0 ls0 ws0\">W <span class=\"_ _9\"></span>odniesieniu <span class=\"_ _0\"></span>do <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>fin<span class=\"_ _1\"></span>ansowych <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>ycenianych <span class=\"_ _0\"></span>wed\u0142ug <span class=\"_ _9\"></span>zamortyzowa<span class=\"_ _1\"></span>nego <span class=\"_ _9\"></span>kosztu <span class=\"_ _0\"></span>przy <span class=\"_ _9\"></span>zastosowaniu <span class=\"_ _0\"></span>efektywnej <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>topy <span class=\"_ _9\"></span>procentowej<span class=\"ff4\">, <span class=\"_ _9\"></span>odpisy <span class=\"_ _9\"></span>z </span>tytu\u0142u <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>trat<span class=\"_ _1\"></span>y </div><div class=\"t m0 x8 h16 y79f ff5 fs4 fc0 sc0 ls0 ws0\">warto\u015bci wylicza <span class=\"_ _1\"></span>si\u0119 przy zastosowa<span class=\"_ _1\"></span>niu modelu oczeki<span class=\"_ _1\"></span>wanych strat kre<span class=\"_ _1\"></span>dytowych.<span class=\"_ _1c\"> </span><span class=\"ff1\"> </span></div><div class=\"t m0 x8 h10 y7a0 ff5 fs4 fc0 sc0 ls0 ws0\">Przychody z tytu\u0142u <span class=\"_ _1\"></span>odsetek oblicza <span class=\"_ _1\"></span>si\u0119 metod\u0105 efektyw<span class=\"_ _1\"></span>nej stopy proce<span class=\"_ _1\"></span>ntowej i ujmuje w p<span class=\"_ _1\"></span>ozycji pozosta\u0142e <span class=\"_ _1\"></span>zyski/(straty) <span class=\"ff4\">- netto. </span></div><div class=\"t m0 x8 h10 y2b0 ff5 fs4 fc0 sc0 ls0 ws0\">Zysk <span class=\"_ _1\"></span>lub str<span class=\"_ _1\"></span>at\u0119 <span class=\"_ _1\"></span>z w<span class=\"_ _1\"></span>yceny <span class=\"_ _1\"></span>inwestycji <span class=\"_ _5\"></span>do warto\u015bci <span class=\"_ _5\"></span>g<span class=\"_ _0\"></span>odziwej <span class=\"_ _5\"></span>o<span class=\"_ _0\"></span>raz <span class=\"_ _1\"></span>z <span class=\"_ _1\"></span>realizacji <span class=\"_ _1\"></span>portfela <span class=\"_ _5\"></span>F<span class=\"_ _0\"></span>IZ <span class=\"_ _5\"></span>u<span class=\"_ _0\"></span>jmuje <span class=\"_ _1\"></span>si\u0119 w <span class=\"_ _5\"></span>wyniku f<span class=\"_ _1\"></span>inansowym <span class=\"_ _1\"></span>i<span class=\"ff4\"> <span class=\"ls5\">pr</span></span>ezentuje w <span class=\"_ _1\"></span>pozycji <span class=\"_ _5\"></span>pozosta\u0142e zy<span class=\"_ _1\"></span>ski/(straty)<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h10 y7a1 ff5 fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff4\"> </span>netto w okresie, <span class=\"_ _1\"></span>w kt\u00f3rym wyst<span class=\"_ _1\"></span>\u0105pi\u0142y.<span class=\"ff4\"> </span></div><div class=\"t m0 x8 hcc y7a2 ff1 fsa fc0 sc0 ls0 ws0\"> </div></div><div class=\"c we2 h68 gs922\"><div class=\"t m0 x2 h17 y34c ff3 fs4 fce sc0 ls0 ws0\">ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w8 h4 gs920\"><div class=\"t m0 x8 h10 y36c ff5 fs4 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _9\"></span>prezentuje <span class=\"_ _0\"></span>przep\u0142ywy <span class=\"_ _9\"></span>netto <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>inwestycji <span class=\"_ _0\"></span>FIZ<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>przep\u0142ywach <span class=\"_ _0\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>dzia\u0142alno\u015bci <span class=\"_ _9\"></span>inwe<span class=\"_ _1\"></span>stycyjnej. <span class=\"_ _9\"></span>Wp\u0142ywy <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>wydatki <span class=\"_ _9\"></span>z <span class=\"_ _8\"> </span>tyt<span class=\"_ _1\"></span>u\u0142u <span class=\"_ _9\"></span>transakcji <span class=\"_ _9\"></span>Sell <span class=\"_ _0\"></span>Buy <span class=\"_ _9\"></span>Back </div><div class=\"t m0 x8 h10 y7a4 ff5 fs4 fc0 sc0 ls0 ws0\">(\u201eSBB\u201d) <span class=\"_ _b\"> </span>Grupa <span class=\"_ _b\"> </span>ujmuje <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>dzia\u0142alno\u015bci <span class=\"_ _b\"></span>inwest<span class=\"_ _1\"></span>ycyjnej <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>uw<span class=\"_ _1\"></span>agi <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>fakt, <span class=\"_ _b\"></span>i\u017c <span class=\"_ _b\"> </span>transakcje <span class=\"_ _b\"></span>te <span class=\"_ _b\"></span>powi\u0105zane <span class=\"_ _b\"> </span>s\u0105 <span class=\"_ _8\"> </span>z <span class=\"_ _8\"> </span>dzia\u0142al<span class=\"_ _1\"></span>no\u015bci\u0105 <span class=\"_ _b\"> </span>inwestycyjn\u0105 <span class=\"_ _b\"></span>Funduszu. <span class=\"_ _b\"></span>\u015arodki <span class=\"_ _b\"></span>pieni\u0119\u017cne </div><div class=\"t m0 x8 h10 y7a5 ff4 fs4 fc0 sc0 ls0 ws0\">pozyskane przez FI<span class=\"_ _1\"></span>Z (w tym <span class=\"_ _1\"></span>z <span class=\"ff5\">transakcji SBB) ni<span class=\"_ _1\"></span>e mog\u0105 by\u0107 <span class=\"_ _1\"></span>wykorzystane n<span class=\"_ _1\"></span>a finansowanie bi<span class=\"_ _1\"></span>e\u017c\u0105cej dzia\u0142al<span class=\"_ _1\"></span>no\u015bci Grupy, lec<span class=\"_ _1\"></span>z wy\u0142\u0105cznie <span class=\"_ _1\"></span>na nabycie pr<span class=\"_ _1\"></span>zez Fundus<span class=\"ff4 lsa\">z </span></span></div><div class=\"t m0 x8 h10 y7a6 ff5 fs4 fc0 sc0 ls0 ws0\">aktyw\u00f3w  fin<span class=\"_ _1\"></span>ansowych <span class=\"_ _8\"> </span>w  celu <span class=\"_ _8\"> </span>maksymalizacji <span class=\"_ _8\"> </span>zysk<span class=\"_ _0\"></span>u  z <span class=\"_ _8\"> </span>tych  inwe<span class=\"_ _1\"></span>stycji.  Grup<span class=\"_ _1\"></span>a  prezent<span class=\"_ _1\"></span>uje  przep\u0142y<span class=\"_ _1\"></span>wy  pie<span class=\"_ _1\"></span>ni\u0119\u017cne  doty<span class=\"_ _1\"></span>cz\u0105ce <span class=\"_ _8\"> </span>aktyw\u00f3w  i <span class=\"_ _8\"> </span>zobowi\u0105za\u0144  Fundu<span class=\"_ _1\"></span>szu </div><div class=\"t m0 x8 h10 y7a7 ff4 fs4 fc0 sc0 ls0 ws0\">w <span class=\"ff5\">warto\u015bciach netto <span class=\"_ _0\"></span>dla k<span class=\"_ _0\"></span>a\u017cdej kategorii (tj. <span class=\"_ _0\"></span>rozliczenie <span class=\"_ _0\"></span>transakcji SBB, <span class=\"_ _0\"></span>nabycie/zbycie d\u0142u\u017cnych p<span class=\"_ _0\"></span>apier\u00f3w warto\u015bciowych i <span class=\"_ _0\"></span>list<span class=\"_ _0\"></span>\u00f3w <span class=\"_ _0\"></span>zastawnych FIZ, <span class=\"_ _0\"></span>nabycie/zbyc</span>ie </div><div class=\"t m0 x8 h10 y7a8 ff5 fs4 fc0 sc0 ls0 ws0\">pozosta\u0142ych <span class=\"_ _b\"> </span>aktyw\u00f3w <span class=\"_ _8\"> </span>i <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>obowi\u0105za\u0144 <span class=\"_ _b\"> </span>FIZ <span class=\"_ _8\"> </span>oraz <span class=\"_ _b\"> </span>wp\u0142aty/wycofanie <span class=\"_ _8\"> </span>\u015brod<span class=\"_ _1\"></span>k\u00f3w <span class=\"_ _8\"> </span>do<span class=\"ff4\"> </span>Funduszu) <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>uwagi <span class=\"_ _8\"> </span>na <span class=\"_ _b\"> </span>du\u017c\u0105 <span class=\"_ _8\"> </span>ilo\u015b\u0107 <span class=\"_ _b\"> </span>pow<span class=\"_ _0\"></span>tarzaj\u0105<span class=\"_ _1\"></span>cych <span class=\"_ _8\"> </span>si\u0119 <span class=\"_ _b\"> </span>transakcji <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>ci\u0105gu <span class=\"_ _8\"> </span>okresu </div><div class=\"t m0 x8 h10 y4e0 ff5 fs4 fc0 sc0 ls0 ws0\">sprawozdawczego. U<span class=\"_ _1\"></span>zgodnienie pr<span class=\"_ _1\"></span>zep\u0142yw\u00f3w z<span class=\"ff4\"> </span>inwestycji FIZ <span class=\"_ _1\"></span>zosta\u0142o zapreze<span class=\"_ _1\"></span>ntowane w dalszej <span class=\"_ _1\"></span>cz\u0119\u015bci Noty.<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h10 y7a9 ff4 fs4 fc0 sc0 ls0 ws0\">Gru<span class=\"ff5\">pa <span class=\"_ _5\"></span>dokonuje <span class=\"_ _5\"></span>szacunku <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>arametr\u00f3w <span class=\"_ _5\"></span>okre\u015blaj\u0105cych <span class=\"_ _5\"></span>dostateczn\u0105 <span class=\"_ _5\"></span>cz\u0119stotliwo\u015b<span class=\"_ _1\"></span>\u0107 <span class=\"_ _5\"></span>transakcji <span class=\"_ _5\"></span>i <span class=\"_ _1\"></span>wolumen <span class=\"_ _5\"></span>obrotu <span class=\"_ _5\"></span>na<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>aktywnym <span class=\"_ _5\"></span>rynku <span class=\"_ _5\"></span>w <span class=\"_ _1\"></span>odnie<span class=\"_ _0\"></span>sieniu <span class=\"_ _5\"></span>do <span class=\"_ _1\"></span>d\u0142u\u017cnyc<span class=\"_ _1\"></span>h <span class=\"_ _5\"></span>papie<span class=\"_ _0\"></span>r\u00f3w </span></div><div class=\"t m0 x8 h10 y7aa ff5 fs4 fc0 sc0 ls0 ws0\">warto\u015bciowych <span class=\"_ _1\"></span>w portf<span class=\"_ _1\"></span>elu a<span class=\"_ _1\"></span>ktyw\u00f3w FI<span class=\"_ _1\"></span>Z, uz<span class=\"_ _1\"></span>asadniaj\u0105c\u0105 i<span class=\"_ _1\"></span>ch warto<span class=\"_ _1\"></span>\u015b\u0107 god<span class=\"_ _1\"></span>ziw\u0105. Do<span class=\"_ _1\"></span>konana w <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>roku <span class=\"_ _1\"></span>zmiana tego szac<span class=\"_ _1\"></span>unku w<span class=\"_ _1\"></span>p\u0142yn\u0119\u0142a na <span class=\"_ _1\"></span>ustalenie <span class=\"_ _1\"></span>poziomu <span class=\"_ _1\"></span>warto\u015bci<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h10 y7ab ff5 fs4 fc0 sc0 ls0 ws0\">godziwej i spowod<span class=\"_ _1\"></span>owa\u0142a przeniesie<span class=\"_ _1\"></span>nie d\u0142u\u017cnych papier<span class=\"_ _1\"></span>\u00f3w warto\u015bciowy<span class=\"_ _1\"></span>ch z Poziomu <span class=\"_ _1\"></span>1 do Poziomu 2 hi<span class=\"_ _1\"></span>erarchii warto\u015bci <span class=\"_ _1\"></span>godziwej (N<span class=\"ff4\">o<span class=\"_ _0\"></span>ta 9.2.).<span class=\"_ _1c\"> </span></span><span class=\"ff4\"> </span></div><div class=\"t m0 x8 h3 y7ac ff7 fs1 fc0 sc0 ls0 ws0\">Jednym  z <span class=\"_ _d\"> </span>istotnych <span class=\"_ _d\"> </span>dzia\u0142a\u0144, <span class=\"_ _d\"> </span>podj\u0119tych  przez <span class=\"_ _d\"> </span>Jednostk\u0119 <span class=\"_ _d\"> </span>dominuj\u0105c\u0105  w <span class=\"_ _d\"> </span>zakresie <span class=\"_ _d\"> </span>przeciwdzia\u0142ania <span class=\"_ _d\"> </span>potencjalnym  zagro\u017ceniom <span class=\"_ _d\"> </span>zwi\u0105zan<span class=\"_ _0\"></span><span class=\"ff1\">ym </span></div><div class=\"t m0 x8 h3 y7ad ff1 fs1 fc0 sc0 ls0 ws0\">z <span class=\"ff7\">pogorszeniem p\u0142ynno\u015bci, by\u0142o utworzenie Funduszu Inwestycyjnego Zamkni\u0119tego (\u201eFIZ\u201d, \u201eFundusz\u201d). </span> </div></div>W <span class=\"_ _9\"></span>okresach <span class=\"_ _9\"></span>koniunktury <span class=\"_ _9\"></span>na ryn<span class=\"ff7\">kach <span class=\"_ _9\"></span>w\u0119gla, <span class=\"_ _9\"></span>JSW <span class=\"_ _9\"></span>zamierza <span class=\"_ _9\"></span>przekazywa\u0107 <span class=\"_ _9\"></span>cz\u0119\u015b\u0107 <span class=\"_ _9\"></span>generowanych <span class=\"_ _9\"></span>nadwy\u017cek <span class=\"_ _9\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span>okowa\u0107 <span class=\"_ _9\"></span>w</span> <span class=\"ff7\">F<span class=\"_ _0\"></span>IZ. <span class=\"_ _9\"></span>\u015arodki </span>zgromadzone <span class=\"_ _b\"></span>w <span class=\"ff7\">FIZ <span class=\"_ _b\"> </span>b\u0119d\u0105 <span class=\"_ _8\"> </span>mog\u0142y <span class=\"_ _b\"></span>by\u0107 <span class=\"_ _b\"> </span>wykorz<span class=\"_ _0\"></span>ystane <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>okresie <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>a\u0142amania <span class=\"_ _b\"></span>koniunktury <span class=\"_ _b\"></span>i/lub <span class=\"_ _8\"> </span>w <span class=\"_ _b\"></span>okresie <span class=\"_ _b\"></span>kiedy <span class=\"_ _b\"></span>JSW <span class=\"_ _8\"> </span>b\u0119dzie <span class=\"_ _b\"></span>generowa\u0142a <span class=\"_ _b\"></span>ujemne </span>przep\u0142ywy <span class=\"_ _8\"> </span>pieni\u0119\u017cne.  Jed<span class=\"_ _1\"></span>nocze\u015bnie  \u015brodki <span class=\"_ _8\"> </span>te <span class=\"_ _8\"> </span>b\u0119<span class=\"_ _0\"></span>d\u0105 <span class=\"_ _8\"> </span>stanowi\u0107  wsparcie <span class=\"_ _8\"> </span>finansowe <span class=\"_ _e\"> </span>dla <span class=\"_ _e\"> </span>planowanych <span class=\"_ _e\"> </span>w <span class=\"_ _8\"> </span>d\u0142u<span class=\"_ _0\"></span>gim <span class=\"_ _8\"> </span>i<span class=\"_ _9\"></span><span class=\"ff1\"> </span>\u015brednim <span class=\"_ _8\"> </span>terminie <span class=\"_ _e\"> </span>wydatk\u00f3w zwi\u0105zanych <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>realizacj\u0105 <span class=\"_ _0\"></span>inwestycji <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span><span class=\"ff1\"> </span>strategicznym <span class=\"_ _0\"></span>znaczeniu <span class=\"_ _9\"></span>dla <span class=\"_ _0\"></span>JSW <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>Gr<span class=\"_ _0\"></span>upy, <span class=\"_ _0\"></span>zwi\u0105zanych <span class=\"_ _9\"></span>mi\u0119dzy <span class=\"_ _0\"></span>innymi <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ozbudow\u0105 <span class=\"_ _0\"></span>mocy <span class=\"_ _0\"></span>wydobywczych, zwi\u0119kszeniem dost\u0119<span class=\"ff1\">pu do </span>z\u0142\u00f3\u017c, przer\u00f3bk\u0105 w\u0119gla oraz produkcj\u0105 koksu.<span class=\"ff1\"> </span>Fundusz zosta\u0142 <span class=\"_ _1\"></span>utworzony na czas <span class=\"_ _1\"></span>okre\u015blony, tj. do<span class=\"ff1\"> </span>dnia 30 grudnia <span class=\"_ _1\"></span>2024 roku, przy czym <span class=\"_ _1\"></span>okres dzia\u0142alno\u015bci Fund<span class=\"_ _1\"></span>uszu mo\u017ce zosta\u0107 <span class=\"_ _1\"></span>przed\u0142u\u017cony maksymalnie o <span class=\"_ _0\"></span>trzy <span class=\"_ _0\"></span>lata. <span class=\"_ _0\"></span><span class=\"ff7\">Po <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>ko\u0144cz\u0105cym <span class=\"_ _0\"></span>okres <span class=\"_ _0\"></span>sprawozdawczy, <span class=\"_ _0\"></span>tj. <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>30 styc<span class=\"_ _0\"></span>znia 202<span class=\"_ _0\"></span>4 roku <span class=\"_ _0\"></span>Zarz\u0105d <span class=\"_ _0\"></span>JSW <span class=\"_ _0\"></span>wyrazi\u0142 <span class=\"_ _0\"></span>zgod\u0119 na <span class=\"_ _0\"></span>wyd\u0142u\u017cenie </span>czasu <span class=\"_ _8\"> </span>trwania  dzia\u0142ania <span class=\"_ _8\"> </span>JSW<span class=\"ff1\"> </span>Stabilizacyjnego <span class=\"_ _8\"> </span>Funduszu <span class=\"_ _e\"> </span>Inwestycyjnego <span class=\"_ _8\"> </span>Zamkni\u0119tego <span class=\"_ _8\"> </span>o  kolejne <span class=\"_ _8\"> </span>3 <span class=\"_ _8\"> </span>lata, <span class=\"_ _e\"> </span>tj. <span class=\"_ _8\"> </span>do  30 <span class=\"_ _8\"> </span>grudnia <span class=\"_ _8\"> </span>2027 <span class=\"_ _8\"> </span>roku  wraz z <span class=\"ff7\">pozostawieniem mo\u017cliwo\u015bci przed\u0142u\u017cania okresu dzia\u0142alno\u015bci maksymalnie o trzy lata.<span class=\"_ _1c\"> </span></span>  Fundusz <span class=\"_ _1\"></span>stosuje <span class=\"_ _5\"></span>konserwatywn\u0105 <span class=\"_ _1\"></span>polityk\u0119 <span class=\"_ _5\"></span>i<span class=\"_ _0\"></span>nwestycyjn\u0105. <span class=\"_ _5\"></span>Wy\u0142<span class=\"_ _0\"></span>\u0105cznym <span class=\"_ _5\"></span>przedmiotem <span class=\"_ _5\"></span>j<span class=\"_ _0\"></span>ego <span class=\"_ _5\"></span>dzia\u0142alno\u015bci<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>jest <span class=\"_ _5\"></span>lokowanie <span class=\"_ _1\"></span>\u015brodk\u00f3w <span class=\"_ _5\"></span>pieni\u0119\u017cny<span class=\"_ _9\"></span><span class=\"ff1\">ch <span class=\"_ _5\"></span>zebranych </span>w <span class=\"_ _d\"> </span>drodze <span class=\"_ _f\"> </span>niepublicznego <span class=\"_ _d\"> </span>proponowania <span class=\"_ _d\"> </span>nabycia <span class=\"_ _f\"> </span>certyfikat\u00f3w <span class=\"_ _d\"> </span>inwestycyjnych <span class=\"_ _f\"> </span>w <span class=\"_ _d\"> </span>okre\u015blon<span class=\"_ _0\"></span><span class=\"ff1\">e <span class=\"_ _d\"> </span>w </span>statucie <span class=\"_ _f\"> </span>p\u0142ynne <span class=\"_ _d\"> </span>aktywa <span class=\"_ _d\"> </span>o <span class=\"_ _f\"> </span>bardzo <span class=\"_ _d\"> </span>wysokim wsp\u00f3\u0142czynniku <span class=\"_ _8\"> </span>bezpiecze\u0144stwa, <span class=\"_ _e\"> </span>w <span class=\"_ _8\"> </span>tym  g\u0142\u00f3wnie: <span class=\"_ _8\"> </span>Obligacje <span class=\"_ _8\"> </span>Skarbu  Pa<span class=\"_ _1\"></span>\u0144stwa, <span class=\"_ _8\"> </span>inne  skarbow<span class=\"_ _1\"></span>e <span class=\"_ _e\"> </span>oraz <span class=\"_ _8\"> </span>bankowe  instrumenty <span class=\"_ _8\"> </span>d\u0142u\u017cne, <span class=\"_ _8\"> </span>dla<span class=\"_ _9\"></span><span class=\"ff1\"> </span>kt\u00f3rych stosowny limit zaanga\u017cowania zosta\u0142 \u015bci\u015ble okre\u015blony w polityce inwestycyjnej Fund<span class=\"ff1\">uszu.  </span>Grupa inwestuje w <span class=\"_ _0\"></span>portfel aktyw\u00f3w fi<span class=\"_ _0\"></span>nansowych poprzez <span class=\"_ _0\"></span>Fundusz, w kt\u00f3r<span class=\"_ _0\"></span>ym Jednostka dominuj\u0105ca <span class=\"_ _0\"></span>posiada 1<span class=\"_ _0\"></span>00% wyemitowanych certy<span class=\"_ _9\"></span>fikat\u00f3w inwestycyjnych. <span class=\"_ _0\"></span>Fundusz <span class=\"_ _0\"></span>mo\u017ce <span class=\"_ _0\"></span>lokowa\u0107 <span class=\"_ _0\"></span>aktywa <span class=\"_ _0\"></span>w: <span class=\"_ _0\"></span>d\u0142u\u017cne <span class=\"_ _0\"></span>papiery <span class=\"_ _9\"></span>warto\u015bciowe, instrumenty <span class=\"_ _0\"></span>ry<span class=\"_ _0\"></span>nku <span class=\"_ _0\"></span>pieni\u0119\u017cnego, waluty, <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span><span class=\"ff1\">str<span class=\"_ _0\"></span>umenty <span class=\"_ _0\"></span>pochodne, </span>w tym niewystandaryzowane instrumenty pochodne, pod warunkiem, \u017ce s\u0105 zbywalne oraz depozyty w bankach.<span class=\"ff1\"> </span>Podstawowym <span class=\"_ _1\"></span>kryterium doboru <span class=\"_ _1\"></span>lokat jest uzysk<span class=\"_ _1\"></span>iwanie mo\u017cliwie <span class=\"_ _1\"></span>wysokiej st<span class=\"_ _1\"></span>opy zwrotu <span class=\"_ _1\"></span>przy <span class=\"_ _1\"></span>jednoczesnym minimalizowaniu <span class=\"_ _1\"></span>ryzyka k<span class=\"ff1\">r<span class=\"_ _0\"></span>edytowego, </span>ryzyka zmienno\u015bci st\u00f3p procentowych i ryzyka ograniczonej p\u0142ynno\u015bci.<span class=\"ff1\"> </span>Warto\u015b\u0107 <span class=\"_ _9\"></span>bilansowa <span class=\"_ _0\"></span>inwestycji <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>portfel <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>FIZ <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _0\"></span>grudnia <span class=\"_ _9\"></span>2023 <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>wynosi <span class=\"_ _9\"></span>7<span class=\"ff1\"> </span>476,0 <span class=\"_ _9\"></span>mln <span class=\"_ _0\"></span>PLN <span class=\"_ _9\"></span>(na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _9\"></span>grudnia <span class=\"_ _9\"></span>2022<span class=\"ff1\"> roku: </span>7 131,2 mln PLN).  Z <span class=\"_ _9\"></span>uwagi <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>istotn\u0105 <span class=\"_ _9\"></span>warto\u015b\u0107 <span class=\"_ _9\"></span>zobowi\u0105za\u0144 <span class=\"_ _9\"></span>Funduszu <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _9\"></span>ko\u0144cz\u0105cy <span class=\"_ _9\"></span>okres <span class=\"_ _9\"></span>sprawozdawczy, <span class=\"_ _9\"></span>Grupa <span class=\"_ _9\"></span>zaprezentowa\u0142a <span class=\"_ _9\"></span>zobowi\u0105zania <span class=\"_ _9\"></span>Funduszu w <span class=\"ff7\">skonsolidowanym sprawozdaniu z sytuacji finansowej w odr\u0119bnej pozycji jako Zobowi\u0105zania FIZ. Wysoko\u015b\u0107 aktyw\u00f3w netto Funduszu <span class=\"_ _0\"></span></span>s<span class=\"_ _0\"></span>tanowi faktyczne <span class=\"_ _5\"></span>zaanga\u017cowanie <span class=\"_ _5\"></span>Jednostki<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>dominuj\u0105cej <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>wyemitowane <span class=\"_ _5\"></span>przez <span class=\"_ _1\"></span>Fundusz <span class=\"_ _5\"></span>certyfikaty <span class=\"_ _5\"></span>inwestycyjne <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>na <span class=\"_ _5\"></span>dzi<span class=\"_ _0\"></span>e\u0144 <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>grudnia <span class=\"_ _5\"></span>2023 <span class=\"_ _1\"></span>roku <span class=\"_ _5\"></span>wynios\u0142a 5 <span class=\"ff7\">566,0 mln PLN (na dzie\u0144 31 grudnia 2022</span> roku: 4 893,6 mln PLN).  W <span class=\"_ _9\"></span>2023 <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>Grupa <span class=\"_ _9\"></span>nie <span class=\"_ _9\"></span>dokonywa\u0142a <span class=\"_ _9\"></span>nowych <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>westycji <span class=\"_ _9\"></span>ani <span class=\"_ _9\"></span>umorze\u0144 <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>IZ <span class=\"_ _9\"></span>(w <span class=\"_ _9\"></span>2022 <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>Grupa <span class=\"_ _9\"></span>dokona\u0142a <span class=\"_ _9\"></span>inwestycji <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>portfel<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>aktyw\u00f3w finansowych poprzez JSW Stabilizacyjny FIZ w \u0142\u0105cznej wysoko\u015bci<span class=\"ff1\"> 4,2 mld PLN). </span>Poni\u017csza tabela prezentuje struktur\u0119 aktyw\u00f3w netto Funduszu na dzie\u0144 ko\u0144cz\u0105cy okres sprawozdawczy.<span class=\"ff1\"> </span>31.12.2023 31.12.2022 AKTYWA FIZ<span class=\"fs1\"> </span>7 476,0 7 131,2<span class=\"fs1\"> </span>Aktywa finansow<span class=\"_ _1\"></span>e wyceniane w <span class=\"_ _1\"></span>warto\u015bci godziwej <span class=\"_ _1\"></span>przez wynik fin<span class=\"_ _1\"></span>ansowy<span class=\"ff2\"> </span>7 474,2 7 126,4 Listy zastawne (<span class=\"_ _1\"></span>nienotowane na akty<span class=\"_ _1\"></span>wnym rynku) 203,9 60,0 D\u0142u\u017cne papiery warto<span class=\"_ _1\"></span>\u015bciowe<span class=\"ff1\"> </span>7 213,3 6 994,4 Instrumenty pochodn<span class=\"_ _1\"></span>e* 57,0 72,0 Aktywa finansow<span class=\"_ _1\"></span>e wyceniane we<span class=\"_ _1\"></span>d\u0142ug zamortyzow<span class=\"_ _1\"></span>anego kosztu<span class=\"ff2\"> </span>1,8 4,8 \u015arodki pieni\u0119\u017cne i <span class=\"_ _1\"></span>ich ekwiwalenty<span class=\"ff1\"> </span>1,6 2,1 Nale\u017cno\u015bci FIZ<span class=\"ff1\"> </span>0,2 2,7 ZOBOWI\u0104ZANIA FI<span class=\"_ _1\"></span>Z<span class=\"ff2 fs1\"> </span>(1<span class=\"ls0\"> 910,0) </span>(2<span class=\"ls0\"> 237,6)<span class=\"fs1\"> </span></span>Zobowi\u0105zania<span class=\"ff2\"> </span>(1<span class=\"ls0\"> 910,0) </span>(2<span class=\"ls0\"> 237,6) </span>Instrumenty pochodn<span class=\"_ _1\"></span>e* (9,7) (1,3) Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u transakcji prz<span class=\"_ _1\"></span>y zobowi\u0105zaniu si<span class=\"_ _1\"></span>\u0119 FIZ do odkupu (t<span class=\"_ _1\"></span>ransakcje Sell B<span class=\"_ _1\"></span>uy Back)**<span class=\"ff1\"> </span>(1<span class=\"ls0\"> 796,6) </span>(2<span class=\"ls0\"> 078,6) </span>Zobowi\u0105zania FIZ <span class=\"_ _1\"></span>z tytu\u0142u nabyt<span class=\"_ _1\"></span>ych aktyw\u00f3w***<span class=\"ff1\"> </span>- (78,7) Pozosta\u0142e zobowi\u0105<span class=\"_ _1\"></span>zania FIZ<span class=\"ff1\"> </span>(103,7) (79,0) AKTYWA NETT<span class=\"_ _1\"></span>O FIZ  5 566,0 4 893,6 *<span class=\"ls6\">    </span><span class=\"ff5\">Na dzie\u0144 <span class=\"_ _0\"></span>31 grudnia 2023 roku Fundusz <span class=\"_ _0\"></span>posiada\u0142 czynne transakcje<span class=\"_ _0\"></span> pochodne prezentowa<span class=\"_ _0\"></span>ne po stronie aktyw\u00f3w, k<span class=\"_ _0\"></span>t\u00f3rych \u0142\u0105czna war<span class=\"_ _9\"></span>to\u015b\u0107 godziwa wynosi 57,<span class=\"_ _0\"></span>0 mln PLN:<span class=\"_ _1c\"> </span></span><span class=\"ff5\"><span class=\"_ _0\"></span></span> - swap <span class=\"ff5\">procentowy (IRS) <span class=\"_ _0\"></span>w PLN zmieniaj\u0105cy sto<span class=\"_ _0\"></span>p\u0119 sta\u0142\u0105 na zmienn\u0105, o<span class=\"_ _0\"></span></span> <span class=\"ff5\">\u0142\u0105cznym<span class=\"_ _0\"></span> nominale 489,0 m<span class=\"_ _0\"></span>ln</span> PLN z <span class=\"ff5\">dat\u0105<span class=\"_ _0\"></span> zapadalno\u015bci od lipca 2<span class=\"_ _0\"></span>024</span> rok<span class=\"_ _0\"></span>u do lipca 2030 roku, <span class=\"_ _0\"></span> - <span class=\"_ _0\"></span>swap <span class=\"_ _9\"></span>walutowo <span class=\"_ _9\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _0\"></span><span class=\"ff5\">proc<span class=\"_ _0\"></span>entowy <span class=\"_ _0\"></span>(C<span class=\"_ _0\"></span>IRS) <span class=\"_ _9\"></span>w E<span class=\"_ _0\"></span>UR <span class=\"_ _9\"></span>zmieniaj\u0105cy <span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>op\u0119 <span class=\"_ _0\"></span>zm<span class=\"_ _0\"></span>ienn\u0105 <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>EU<span class=\"_ _0\"></span>R <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>stop\u0119 <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>mienn\u0105 <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>PLN, <span class=\"_ _9\"></span>o <span class=\"_ _0\"></span>war<span class=\"_ _9\"></span>to\u015bci <span class=\"_ _0\"></span>nomi<span class=\"_ _0\"></span>nalnej <span class=\"_ _0\"></span>1,<span class=\"_ _0\"></span>0</span> <span class=\"ls15\">mln</span> <span class=\"ff5\">EUR <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dat\u0105 <span class=\"_ _9\"></span>zapadalno\u015bci <span class=\"_ _9\"></span>do <span class=\"_ _0\"></span>wrze\u015b<span class=\"_ _0\"></span>nia </span>2025 roku,<span class=\"_ _1c\"> </span> Fx Swa<span class=\"_ _0\"></span>p - <span class=\"ff5\">transakcje z<span class=\"_ _0\"></span>abezpieczaj\u0105ce <span class=\"_ _0\"></span>kwot\u0119 nomin<span class=\"_ _0\"></span>aln\u0105 wraz z <span class=\"_ _0\"></span>odsetkami oblig<span class=\"_ _0\"></span>acji oraz li<span class=\"_ _0\"></span>st\u00f3w zastawnych <span class=\"_ _0\"></span>denominowanych <span class=\"_ _0\"></span>w walutach o<span class=\"_ _0\"></span>bcych<span class=\"_ _9\"></span></span> <span class=\"ff5\">o \u0142\u0105cznym <span class=\"_ _0\"></span>nominale <span class=\"_ _0\"></span>37,3 mln E<span class=\"_ _0\"></span>UR </span>z <span class=\"ff5\">dat\u0105 zapadalno\u015bci <span class=\"_ _0\"></span>do 21 stycznia 2024 roku i <span class=\"_ _0\"></span>50,3 mln USD z dat\u0105 zapad<span class=\"_ _0\"></span>alno\u015bci do 20 lutego<span class=\"_ _0\"></span> 2024 roku,<span class=\"_ _0\"></span></span> - Fx Forward - <span class=\"ff5\">transakcje zabezpieczaj\u0105ce kwot\u0119 nominaln\u0105 wraz z odsetkami obligacji oraz list\u00f3w zastawnych denominowanyc<span class=\"_ _0\"></span>h w walutach obcych<span class=\"_ _0\"></span></span> o <span class=\"ff5\">\u0142\u0105cznym nomin<span class=\"_ _0\"></span>ale 1,1 ml</span>n EUR i 7,2 <span class=\"ls15\">mln</span> <span class=\"ff5\">USD z dat\u0105 zapadalno\u015bci<span class=\"_ _0\"></span> od 5 marca 2024 roku.<span class=\"_ _0\"></span></span> Natomiast transakcje poc<span class=\"_ _0\"></span>hodne zaprezentowan<span class=\"_ _0\"></span>e na dzie\u0144 31 grudnia 2<span class=\"_ _0\"></span>023 roku jako zobowi\u0105z<span class=\"_ _0\"></span>ania, kt\u00f3rych \u0142\u0105czna warto\u015b\u0107 <span class=\"_ _0\"></span>godziwa <span class=\"_ _9\"></span><span class=\"ff4\">wynosi 9,7 mln PLN to: <span class=\"_ _0\"></span> </span>- swap procentowy (IRS) <span class=\"_ _0\"></span>w PLN o <span class=\"ff5\">\u0142\u0105cznym n<span class=\"_ _0\"></span>omin</span>ale 9<span class=\"_ _0\"></span>0,0 mln PLN z <span class=\"ff5\">dat\u0105 z<span class=\"_ _0\"></span>apadalno\u015bci od czer<span class=\"_ _0\"></span>wca 2032</span> r<span class=\"_ _0\"></span>oku do stycznia 203<span class=\"_ _0\"></span>3 roku.  Na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _9\"></span>grudnia 2<span class=\"_ _0\"></span>022 <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>Fu<span class=\"_ _0\"></span>ndusz <span class=\"_ _0\"></span>posiada\u0142 <span class=\"_ _0\"></span>czynn<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>transakcje <span class=\"_ _0\"></span>poc<span class=\"_ _0\"></span>hodne <span class=\"_ _9\"></span><span class=\"ff4\">- <span class=\"_ _0\"></span></span>swap <span class=\"_ _0\"></span>procen<span class=\"_ _0\"></span>towy (<span class=\"_ _0\"></span>IRS) <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>odatniej <span class=\"_ _0\"></span>wycenie <span class=\"_ _9\"></span>do <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>godziwej <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>aktywa) <span class=\"_ _0\"></span>72,0 <span class=\"_ _0\"></span>mln <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>LN <span class=\"_ _0\"></span>(warto\u015b\u0107<span class=\"_ _0\"></span> nomi<span class=\"ff5\">nalna <span class=\"_ _9\"></span>359,0 <span class=\"_ _0\"></span>mln <span class=\"_ _9\"></span>PLN) <span class=\"_ _9\"></span>oraz <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>ujemnej <span class=\"_ _0\"></span>wyc<span class=\"_ _0\"></span>enie <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>arto\u015bci <span class=\"_ _0\"></span>godzi<span class=\"_ _0\"></span>wej <span class=\"_ _0\"></span>(zo<span class=\"_ _0\"></span>bowi\u0105zania) <span class=\"_ _9\"></span>1,3 <span class=\"_ _9\"></span>mln <span class=\"_ _0\"></span>PLN <span class=\"_ _0\"></span>(w<span class=\"_ _0\"></span>arto\u015b\u0107 <span class=\"_ _9\"></span>nominalna <span class=\"_ _9\"></span>40,0 <span class=\"_ _0\"></span>mln <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>LN),<span class=\"_ _9\"></span></span> <span class=\"_ _0\"></span><span class=\"ff5\">z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dat\u0105 <span class=\"_ _9\"></span>zapadalno\u015bci <span class=\"_ _9\"></span>od <span class=\"_ _0\"></span>lipca <span class=\"_ _9\"></span>2024<span class=\"_ _0\"></span></span> roku do<span class=\"ls0\"> grudnia 2<span class=\"_ _0\"></span>032 roku. </span>**<span class=\"ls6\">  <span class=\"ls0\">Transakcje <span class=\"_ _9\"></span>Sell-Buy-Back <span class=\"_ _9\"></span><span class=\"ff5\">(\u201eS<span class=\"_ _0\"></span>BB\u201d) <span class=\"_ _9\"></span>polegaj\u0105 <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>sprzeda\u017cy <span class=\"_ _9\"></span>posia<span class=\"_ _0\"></span>danych <span class=\"_ _9\"></span>papier\u00f3w <span class=\"_ _9\"></span>warto\u015bci<span class=\"_ _0\"></span>owych <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>jednoczesnym <span class=\"_ _9\"></span>ustale<span class=\"_ _0\"></span>niem <span class=\"_ _9\"></span>ich <span class=\"_ _9\"></span>odkupu <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>przysz\u0142o\u015bci <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>ust<span class=\"_ _0\"></span>alo<span class=\"_ _9\"></span></span>nych <span class=\"_ _9\"></span>przez <span class=\"_ _9\"></span>strony </span></span>warunkach. <span class=\"_ _0\"></span>Transakcja <span class=\"_ _0\"></span>nie <span class=\"_ _0\"></span>skutkuje <span class=\"_ _0\"></span>usuni\u0119ci<span class=\"_ _0\"></span>em <span class=\"_ _0\"></span>sprzedawanych <span class=\"_ _0\"></span>aktyw\u00f3w <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>skonsoli<span class=\"_ _0\"></span>dowanego <span class=\"_ _0\"></span>sprawozdania <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>sytuacji <span class=\"_ _9\"></span>fin<span class=\"_ _0\"></span>ansowej, l<span class=\"_ _0\"></span>ecz <span class=\"_ _0\"></span>uj\u0119ciem <span class=\"_ _0\"></span>otrzymanych <span class=\"_ _0\"></span>\u015brodk\u00f3w <span class=\"_ _0\"></span>pieni<span class=\"_ _0\"></span>\u0119\u017cnych jako zobowi\u0105zani<span class=\"_ _0\"></span>e ze wzgl\u0119du <span class=\"_ _0\"></span>na fakt, i<span class=\"_ _0\"></span>\u017c wszystki<span class=\"_ _0\"></span>e ryzyka i <span class=\"_ _0\"></span>korzy\u015bci z <span class=\"_ _0\"></span>instrument\u00f3w finanso<span class=\"_ _0\"></span>wych b\u0119d\u0105cych prze<span class=\"_ _0\"></span>dmiotem trans<span class=\"_ _0\"></span>akc<span class=\"_ _9\"></span>ji nie zosta\u0142y prze<span class=\"_ _0\"></span>niesione na k<span class=\"_ _0\"></span>upuj\u0105cego. Fundusz<span class=\"_ _0\"></span> zawieraj\u0105c tr<span class=\"_ _0\"></span>ansakcje <span class=\"_ _0\"></span>SBB, <span class=\"_ _0\"></span>ma <span class=\"_ _0\"></span>prawo <span class=\"_ _0\"></span>rozporz\u0105dza\u0107 <span class=\"_ _0\"></span>papier<span class=\"_ _0\"></span>ami war<span class=\"_ _0\"></span>to\u015bciowymi <span class=\"_ _0\"></span>w okr<span class=\"_ _0\"></span>esie tr<span class=\"_ _0\"></span>wania <span class=\"_ _0\"></span>transakcji <span class=\"_ _0\"></span>SBB <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>taki s<span class=\"_ _0\"></span>pos\u00f3b, <span class=\"_ _0\"></span>aby <span class=\"_ _0\"></span>na dzie<span class=\"_ _0\"></span>\u0144 r<span class=\"_ _0\"></span>ozliczenia tr<span class=\"_ _9\"></span>ansakcji <span class=\"_ _0\"></span>istnia\u0142a <span class=\"_ _0\"></span>mo\u017cli<span class=\"_ _0\"></span>wo\u015b\u0107 sp\u0142aty <span class=\"_ _0\"></span>zob<span class=\"_ _0\"></span>owi\u0105zania <span class=\"_ _0\"></span>SBB<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>papierami <span class=\"_ _9\"></span>warto\u015bciowymi <span class=\"_ _9\"></span>obj\u0119tymi <span class=\"_ _0\"></span>przedmiotowymi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>transakcjami. <span class=\"_ _9\"></span>Strona, <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>kt\u00f3r\u0105 <span class=\"_ _0\"></span>F<span class=\"_ _9\"></span>IZ <span class=\"_ _0\"></span>zawar\u0142 <span class=\"_ _9\"></span>transakcje <span class=\"_ _0\"></span>SBB <span class=\"_ _9\"></span>mo\u017ce <span class=\"_ _0\"></span>egzekw<span class=\"_ _0\"></span>owa\u0107 <span class=\"_ _0\"></span>sp\u0142aty <span class=\"_ _9\"></span>zobowi\u0105zania, <span class=\"_ _9\"></span>nie tylko z tytu\u0142u papier<span class=\"_ _0\"></span>\u00f3w warto\u015bciowych b\u0119d<span class=\"_ _0\"></span>\u0105cych przedmiotem tra<span class=\"_ _0\"></span>nsakcji SBB, ale r\u00f3<span class=\"_ _0\"></span>wnie\u017c z innych aktyw\u00f3w F<span class=\"_ _0\"></span>unduszu. Spadek/wzro<span class=\"_ _9\"></span>st warto\u015bci<span class=\"_ _0\"></span> papier\u00f3w warto\u015bci<span class=\"_ _0\"></span>owych nie powinien wp\u0142ywa\u0107 <span class=\"_ _b\"> </span>na <span class=\"_ _b\"> </span>rozlic<span class=\"_ _0\"></span>zenie <span class=\"_ _b\"> </span>transakcji <span class=\"_ _b\"> </span>SBB, <span class=\"_ _b\"> </span>g<span class=\"_ _0\"></span>dy\u017c <span class=\"_ _b\"> </span>transakcje <span class=\"_ _b\"> </span>zawieran<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>s\u0105 <span class=\"_ _b\"> </span>z <span class=\"_ _b\"> </span>profesjonal<span class=\"_ _0\"></span>nymi <span class=\"_ _b\"> </span>uczestnikami <span class=\"_ _b\"> </span>ry<span class=\"_ _0\"></span>nku <span class=\"_ _b\"></span>kapita\u0142owego <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>b<span class=\"_ _0\"></span>ezpiecze\u0144stwo <span class=\"_ _b\"> </span>rozlicz<span class=\"_ _9\"></span><span class=\"ff4\">enia <span class=\"_ _b\"> </span>transakcj<span class=\"_ _0\"></span>i <span class=\"_ _b\"> </span>jest <span class=\"_ _b\"> </span>wysokie.<span class=\"_ _0\"></span><span class=\"ff1 fs1\"> </span></span>Transakcje SBB s\u0105 <span class=\"_ _1\"></span>zawierane w ci\u0105gu <span class=\"_ _1\"></span>okresu sprawozdawczego w celu <span class=\"_ _1\"></span>efektywnego zarzadzania \u015brodkami Fu<span class=\"_ _0\"></span>nduszu oraz zwi\u0119kszenia stopy zwro<span class=\"_ _1\"></span>tu z inwestycji. <span class=\"_ _1\"></span>Na dzie\u0144 31<span class=\"_ _1\"></span> grudnia 2023 <span class=\"_ _8\"> </span>roku <span class=\"_ _b\"> </span>warto\u015b\u0107  bilansowa  p<span class=\"_ _1\"></span>rzeniesionyc<span class=\"_ _0\"></span>h  a<span class=\"_ _1\"></span>ktyw\u00f3w  f<span class=\"_ _1\"></span>inansowych  wynosi <span class=\"_ _8\"> </span>1<span class=\"ff4\"> </span>796,6  mln <span class=\"_ _b\"> </span>P<span class=\"_ _0\"></span>LN. <span class=\"_ _8\"> </span>Zobowi\u0105zania <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span><span class=\"ff4\"> </span>tytu\u0142u  transakcji  SBB <span class=\"_ _b\"> </span>na  dzie\u0144 <span class=\"_ _b\"> </span>31  grudnia <span class=\"_ _b\"> </span>2<span class=\"_ _0\"></span>023 <span class=\"_ _b\"> </span>r<span class=\"_ _0\"></span>oku <span class=\"_ _8\"> </span>wynosz\u0105 1 796,6 <span class=\"ls15\">mln</span> PLN i ob<span class=\"_ _0\"></span>ejm<span class=\"ff5\">uj\u0105  tr<span class=\"_ _0\"></span>ansakcje zawarte <span class=\"_ _0\"></span>na portfelu J<span class=\"_ _0\"></span>SW Stabili<span class=\"_ _0\"></span>zacyjny FIZ w <span class=\"_ _0\"></span>datach: 1 <span class=\"_ _0\"></span>do 28 <span class=\"_ _0\"></span>grudnia 2023 r<span class=\"_ _0\"></span>oku z dat\u0105 <span class=\"_ _0\"></span>odkupu w <span class=\"_ _0\"></span>dniach od <span class=\"_ _0\"></span>2 st<span class=\"_ _9\"></span></span>ycznia do <span class=\"_ _0\"></span>7 lutego 20<span class=\"_ _0\"></span>24 roku (na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _b\"></span>31 <span class=\"_ _9\"></span>grudnia <span class=\"_ _b\"> </span>2022 <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>zo<span class=\"_ _0\"></span>bowi\u0105zania <span class=\"_ _b\"> </span>z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _9\"></span>tra<span class=\"_ _0\"></span>nsakcji <span class=\"_ _9\"></span>SBB <span class=\"_ _b\"> </span>wynosi\u0142y <span class=\"_ _9\"></span>2<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _0\"></span>078,6 <span class=\"_ _9\"></span>mln <span class=\"_ _b\"> </span>PLN <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>o<span class=\"_ _0\"></span>bejmow</span>a\u0142y <span class=\"_ _b\"> </span>transakcje <span class=\"_ _9\"></span>zawart<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>na <span class=\"_ _b\"> </span>portfelu <span class=\"_ _9\"></span>JSW <span class=\"_ _9\"></span>S<span class=\"_ _0\"></span>tabilizacyjny <span class=\"_ _9\"></span>FI<span class=\"_ _0\"></span>Z <span class=\"_ _9\"></span>w <span class=\"_ _b\"> </span>datach: 28<span class=\"ls0\"> <span class=\"ls24\">do</span> </span>30<span class=\"ls0\"> <span class=\"ff5\">grudnia<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>2022 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>dat\u0105 <span class=\"_ _9\"></span>odkupu <span class=\"_ _9\"></span>2 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tycznia <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>roku). <span class=\"_ _9\"></span>R\u00f3\u017cnica <span class=\"_ _9\"></span>mi\u0119dzy <span class=\"_ _9\"></span>cen\u0105 <span class=\"_ _9\"></span>sprzeda\u017cy <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>odkupu <span class=\"_ _9\"></span>jest <span class=\"_ _9\"></span>traktowana <span class=\"_ _9\"></span>odpowiednio <span class=\"_ _9\"></span>jak<span class=\"_ _9\"></span></span>o <span class=\"_ _9\"></span>koszty <span class=\"_ _9\"></span>odsetkowe <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>jest <span class=\"_ _9\"></span>rozliczana </span>w czasie <span class=\"_ _b\"> </span>trwania <span class=\"_ _b\"> </span>um<span class=\"_ _0\"></span>owy <span class=\"_ _b\"></span>z <span class=\"ff5\">zastosowaniem <span class=\"_ _8\"> </span>efektywnej <span class=\"_ _b\"> </span>stopy <span class=\"_ _b\"> </span>procentowej. <span class=\"_ _b\"> </span>W <span class=\"_ _8\"> </span>2023 <span class=\"_ _9\"></span>rok<span class=\"_ _0\"></span>u <span class=\"_ _b\"> </span>koszt <span class=\"_ _b\"> </span>odsetkowy <span class=\"_ _b\"> </span>z <span class=\"_ _b\"> </span>transakcji<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>SBB <span class=\"_ _b\"> </span>wyni\u00f3s\u0142 <span class=\"_ _b\"> </span>155,4  mln <span class=\"_ _9\"></span>PLN <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>zosta\u0142 <span class=\"_ _b\"> </span>uj<span class=\"_ _0\"></span>\u0119ty<span class=\"_ _9\"></span></span> <span class=\"_ _9\"></span><span class=\"ff5\">w <span class=\"_ _8\"> </span>pozosta\u0142ych </span>zyskach/(stratach)-<span class=\"_ _0\"></span>netto (w 2022 roku: <span class=\"_ _0\"></span>55,7 mln PLN).<span class=\"_ _0\"></span> ***<span class=\"ls0\"> <span class=\"ff5\">Zobowi\u0105zania Fu<span class=\"_ _0\"></span>nduszu z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>nabytych <span class=\"_ _0\"></span>aktyw\u00f3w <span class=\"_ _0\"></span>na<span class=\"_ _0\"></span></span> <span class=\"ff5\">dzie<span class=\"_ _0\"></span>\u0144 31 <span class=\"_ _0\"></span>grudnia <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>dotycz\u0105 <span class=\"_ _0\"></span>transakcji <span class=\"_ _0\"></span>zawartej <span class=\"_ _0\"></span>przez <span class=\"_ _0\"></span>Fundusz <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>dniu 29 <span class=\"_ _0\"></span>grudnia <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>roku z<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>at\u0105 reali<span class=\"_ _0\"></span>zacji <span class=\"_ _0\"></span>ustalon\u0105 </span></span>na<span class=\"ls0\"> <span class=\"ff5\">dzie\u0144 2 stycz<span class=\"_ _0\"></span>nia 2023 roku. <span class=\"_ _0\"></span></span> </span>Struktur\u0119 walutow\u0105 aktyw\u00f3w i zobowi\u0105za\u0144 Funduszu w przeliczeniu na PLN przedstawia po<span class=\"_ _1\"></span>ni\u017csza tabela:<span class=\"_ _0\"></span><span class=\"ff1\"> </span>31.12.2023 31.12.2022 PLN EUR USD Razem PLN Razem AKTYWA FIZ 7 059,2 179,0 237,8 7 476,0 7 131,2 7 131,2 \u015arodki pieni\u0119\u017cne i <span class=\"_ _1\"></span>ich ekwiwalenty<span class=\"ff1\"> </span>1,2 0,2 0,2 1,6 2,1 2,1 Nale\u017cno\u015bci <span class=\"ff1\"> </span>0,2 - - 0,2 2,7 2,7 Sk\u0142adniki lokat not<span class=\"_ _1\"></span>owane na aktyw<span class=\"_ _1\"></span>nym rynku<span class=\"ff1\"> </span>5 124,1 - 130,1 5 254,2 6 688,6 6 688,6 Sk\u0142adniki lokat nien<span class=\"_ _1\"></span>otowane na akt<span class=\"_ _1\"></span>ywnym rynku<span class=\"ff1\"> </span>1 933,7 178,8 107,5 2 220,0 437,8 437,8 ZOBOWI\u0104ZANIA FI<span class=\"_ _1\"></span>Z<span class=\"ff2\"> </span>1 910,0 - - 1 910,0 2 237,6 2 237,6 Uzgodnienie przep\u0142yw\u00f3w netto z inwestycji FIZ w skonsolidowanym sprawozdaniu z przep\u0142yw\u00f3w pieni\u0119\u017cnych:<span class=\"ff1\"> </span>2023 2022 (Wp\u0142ata)/wycofanie <span class=\"_ _1\"></span>\u015brodk\u00f3w przez <span class=\"_ _1\"></span>Grup\u0119 do FIZ, nett<span class=\"_ _1\"></span>o<span class=\"ff1\"> </span>- (4<span class=\"ls0\"> 200,0)<span class=\"fs1\"> </span></span>Wp\u0142ywy/(wydatki) n<span class=\"_ _1\"></span>etto z transakcji <span class=\"_ _1\"></span>SBB<span class=\"ff1\"> </span>(437,4) 1 785,6<span class=\"fs1\"> </span>Wydatki netto na d\u0142<span class=\"_ _1\"></span>u\u017cne papiery wart<span class=\"_ _1\"></span>o\u015bciowe oraz list<span class=\"_ _1\"></span>y <span class=\"ff1\">zastawne </span>(171,2) (6<span class=\"ls0\"> 301,7) </span>Zmiana stanu pozo<span class=\"_ _1\"></span>sta\u0142ych aktyw\u00f3w or<span class=\"_ _1\"></span>az zobowi\u0105za\u0144 i k<span class=\"_ _1\"></span>apita\u0142\u00f3w w\u0142asn<span class=\"_ _1\"></span>ych FIZ<span class=\"ff1\"> </span>608,6 4 516,1 PRZEP\u0141YWY N<span class=\"_ _1\"></span>ETTO Z INWES<span class=\"_ _1\"></span>TYCJI FIZ<span class=\"ff2\"> </span>W SKONSOLIDOW<span class=\"_ _1\"></span>ANYM SPRA<span class=\"_ _1\"></span>WOZDANIU Z <span class=\"_ _1\"></span>PRZEP\u0141YW\u00d3W <span class=\"_ _1\"></span>PIENI\u0118\u017bNYC<span class=\"_ _1\"></span>H<span class=\"ff2\"> </span>- (4<span class=\"ls0\"> 200,0)</span><span class=\"ls0\"> </span>Aktywa  finansowe  <span class=\"ff7\">n<span class=\"_ _0\"></span>otowane  na <span class=\"_ _d\"> </span>aktywnym  rynku  wycenia<span class=\"_ _0\"></span>  si\u0119  w <span class=\"_ _d\"> </span>warto\u015bci <span class=\"_ _d\"> </span>godziwej  na <span class=\"_ _d\"> </span>podstawie  cen  z<span class=\"_ _0\"></span>  aktywnego <span class=\"_ _d\"> </span>rynku  i <span class=\"_ _d\"> </span>zalicza  si\u0119 </span>do<span class=\"ls0\"> poziomu 1 <span class=\"ff7\">hierarchii warto\u015bci godziwej. Przeniesienia mi\u0119dzy poziomami hierarchii warto\u015bci godziwej zosta\u0142y przedstaw<span class=\"_ _1\"></span>ione w Nocie 9.2.<span class=\"_ _0\"></span><span class=\"ff1\"> </span></span></span>Dla aktyw\u00f3w finansowych, dla kt\u00f3rych nie istnieje cena z aktywnego<span class=\"_ _1\"></span> rynku, warto\u015b\u0107 godziw\u0105 ustala si\u0119 przy zastosowan<span class=\"_ _1\"></span>iu technik wyceny, <span class=\"_ _0\"></span><span class=\"ff1\">gdzie </span>wszystkie znacz\u0105ce<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dane <span class=\"_ _1\"></span>wej\u015bciowe <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>\u0105 <span class=\"_ _1\"></span>obserwowalne <span class=\"_ _5\"></span>w spos\u00f3b <span class=\"_ _1\"></span>bezpo\u015bredni <span class=\"_ _1\"></span>lub <span class=\"_ _1\"></span>po\u015bredni <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span>alicza <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _1\"></span>do <span class=\"_ _5\"></span>poziomu 2 <span class=\"_ _5\"></span>hierarchii war<span class=\"_ _0\"></span>to\u015bci <span class=\"_ _1\"></span>godziwej. Techniki wyceny warto\u015bci godziwej zosta\u0142y opisane w N<span class=\"_ _1\"></span>ocie 9.2.<span class=\"_ _1c\"> </span><span class=\"_ _0\"></span><span class=\"ff1\"> </span>\u015arodki <span class=\"_ _8\"> </span>ulokowane <span class=\"_ _8\"> </span>w <span class=\"_ _b\"></span>portfel <span class=\"_ _8\"> </span>aktyw\u00f3w <span class=\"_ _8\"> </span>FIZ <span class=\"_ _8\"> </span>s\u0105 <span class=\"_ _8\"> </span>istotnym <span class=\"_ _b\"></span>elementem <span class=\"_ _8\"> </span>\u201eBufora <span class=\"_ _8\"> </span>Got\u00f3wki\u201d <span class=\"_ _8\"> </span>tj. <span class=\"_ _8\"> </span>zobowi\u0105zania <span class=\"_ _b\"> </span>wynikaj\u0105cego <span class=\"_ _8\"> </span>z <span class=\"_ _8\"> </span>Umowy <span class=\"_ _8\"> </span>Finansowania z Konsorcjum <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>dnia <span class=\"_ _9\"></span>12 k<span class=\"_ _0\"></span>wietnia <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>oku. <span class=\"_ _0\"></span>Wym<span class=\"ff7\">a<span class=\"_ _0\"></span>galne <span class=\"_ _0\"></span>saldo <span class=\"_ _0\"></span>Bufora <span class=\"_ _9\"></span>Got\u00f3wki <span class=\"_ _0\"></span>wynosi <span class=\"_ _0\"></span>750,0 <span class=\"_ _0\"></span>mln<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>PLN <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>wy\u0142\u0105czeniem <span class=\"_ _0\"></span>\u015brodk\u00f3w <span class=\"_ _0\"></span>uruchomionych </span>w <span class=\"ff7\">ramach <span class=\"_ _b\"></span>Kredytu <span class=\"_ _8\"> </span>Odnawialnego <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>ramach <span class=\"_ _b\"></span>wy\u017cej <span class=\"_ _8\"> </span>wymienionej <span class=\"_ _8\"> </span>umowy <span class=\"_ _b\"> </span>(<span class=\"_ _0\"></span>na <span class=\"_ _b\"> </span>dzie\u0144 <span class=\"_ _8\"> </span>31 <span class=\"_ _8\"> </span>grudnia <span class=\"_ _8\"> </span>2022 <span class=\"_ _b\"></span>roku <span class=\"_ _8\"> </span>wymagalne <span class=\"_ _8\"> </span>saldo <span class=\"_ _b\"> </span>Bufora <span class=\"_ _8\"> </span>Got\u00f3wki </span>wynikaj\u0105ce <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>Umowy <span class=\"_ _0\"></span>Finansowania <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>Konsorcjum <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _0\"></span></span>2019 <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>wynosi\u0142o <span class=\"_ _0\"></span>960,0<span class=\"ff1\"> mln </span>PLN). <span class=\"_ _0\"></span>Na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>grudnia <span class=\"_ _9\"></span>2023 roku <span class=\"_ _0\"></span>oraz <span class=\"_ _9\"></span>31 grudnia <span class=\"_ _0\"></span>2022 roku warunek dotycz\u0105cy utrzymywania Bufora Got\u00f3wki zosta\u0142 spe\u0142niony.<span class=\"ff1\"> </span><div class=\"c w8 h4 gs954\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h54 y45 ff2 fs1 fc0 sc0 ls0 ws0\">Ryzyko kredytowe </div><div class=\"t m0 x8 h3 y790 ff7 fs1 fc0 sc0 ls0 ws0\">W przypadku aktyw\u00f3w finansowych w<span class=\"_ _1\"></span>ycenianych wed\u0142ug zamortyzowanego kosztu (tj. depozyt\u00f3w oraz \u015brodk\u00f3w pieni\u0119\u017cnych i ich ekwiwalent\u00f3<span class=\"_ _1\"></span>w) </div><div class=\"t m0 x8 h3 y748 ff7 fs1 fc0 sc0 ls0 ws0\">Grupa klasyfikuje je <span class=\"_ _1\"></span>do Stopnia 1 <span class=\"_ _5\"></span>k<span class=\"_ _0\"></span>lasyfikacji pod k\u0105tem<span class=\"_ _1\"></span> utraty <span class=\"_ _1\"></span>ich warto\u015bci, ze w<span class=\"_ _1\"></span>zgl\u0119du na wysok\u0105 <span class=\"_ _1\"></span>ocen\u0119 jako\u015bci kredytowej, <span class=\"ff1\">a potencjalny odpis </span></div><div class=\"t m0 x8 h3 y561 ff7 fs1 fc0 sc0 ls0 ws0\">jest <span class=\"_ _9\"></span>nieistotny, <span class=\"_ _9\"></span>st\u0105d <span class=\"_ _9\"></span>nie <span class=\"_ _9\"></span>zosta\u0142 <span class=\"_ _9\"></span>uj\u0119ty. <span class=\"_ _b\"></span>Ujawnienia <span class=\"_ _9\"></span>dotycz\u0105ce<span class=\"ff1\"> <span class=\"_ _9\"></span></span>oceny<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>jako\u015bci <span class=\"_ _9\"></span>kredytowej <span class=\"_ _9\"></span>wed\u0142ug <span class=\"_ _9\"></span>zewn\u0119trznych <span class=\"_ _9\"></span>ra<span class=\"_ _0\"></span>ting\u00f3w <span class=\"_ _9\"></span>dla <span class=\"_ _9\"></span>\u015brodk\u00f3w <span class=\"_ _9\"></span>pieni\u0119\u017cnych </div><div class=\"t m0 x8 h3 y1c9 ff1 fs1 fc0 sc0 ls0 ws0\">Funduszu przedstawiono w Nocie 9.5.1(d).<span class=\"_ _1c\"> </span> </div></div><div class=\"c wfd h77 gs955\"><div class=\"t m0 x2 h17 y227 ff2 fs4 fc0 sc0 ls0 ws0\">Ryzyko kredytow<span class=\"_ _1\"></span>e </div></div><div class=\"c wfe h77 gs956\"><div class=\"t m0 x3f h17 y227 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w3b h77 gs957\"><div class=\"t m0 x5e h17 y227 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c wfd hbd gs958\"><div class=\"t m0 x2 h17 y7e7 ff3 fs4 fcb sc0 ls0 ws0\">Kwoty <span class=\"_ _b\"> </span>odzwierciedlaj\u0105ce <span class=\"_ _b\"></span>maksymaln<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>nara\u017cenie <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>ryzyko <span class=\"_ _b\"></span>kredytowe <span class=\"_ _b\"></span>bez <span class=\"_ _8\"> </span>uwzgl<span class=\"_ _1\"></span>\u0119dnienia <span class=\"_ _b\"> </span>warto\u015bci </div><div class=\"t m0 x2 h54 yb ff3 fs4 fcb sc0 ls0 ws0\">godziwych dod<span class=\"_ _1\"></span>atkowych zabezpi<span class=\"_ _1\"></span>ecze\u0144:<span class=\"ff2 fs1\"> </span></div></div><div class=\"c wfe hbd gs959\"><div class=\"t m0 x36 h17 y7e8 ff2 fs4 fcb sc0 ls0 ws0\">7 476,0 </div></div><div class=\"c w3b hbd gs95a\"><div class=\"t m0 x36 h54 y7e8 ff2 fs4 fcb sc0 ls0 ws0\">7 131,2<span class=\"fs1\"> </span></div></div><div class=\"c wfd h36 gs95b\"><div class=\"t m0 x31 h7e y28b ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">\u015arodki na rachunka<span class=\"_ _1\"></span>ch bankowych<span class=\"ff1\"> </span></span></span></div></div><div class=\"c wfe h36 gs95c\"><div class=\"t m0 x1e h16 y261 ff1 fs4 fc0 sc0 ls0 ws0\">1,6 </div></div><div class=\"c w3b h36 gs95d\"><div class=\"t m0 x1e h16 y261 ff1 fs4 fc0 sc0 ls0 ws0\">2,1 </div></div><div class=\"c wfd h19 gs95e\"><div class=\"t m0 x31 h7e yd5 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">Nale\u017cno\u015bci <span class=\"ff1\"> </span></span></span></div></div><div class=\"c wfe h19 gs95f\"><div class=\"t m0 x1e h16 y70 ff1 fs4 fc0 sc0 ls0 ws0\">0,2 </div></div><div class=\"c w3b h19 gs960\"><div class=\"t m0 x1e h16 y70 ff1 fs4 fc0 sc0 ls0 ws0\">2,7 </div></div><div class=\"c wfd h36 gs961\"><div class=\"t m0 x31 h7e y28b ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">Sk\u0142adniki lokat notow<span class=\"_ _1\"></span>ane na aktywnym r<span class=\"_ _1\"></span>ynku (w tym: obli<span class=\"_ _1\"></span>gacje Skarbu Pa<span class=\"_ _1\"></span>\u0144stwa)<span class=\"ff1\"> </span></span></span></div></div><div class=\"c wfe h36 gs962\"><div class=\"t m0 x36 h16 y261 ff1 fs4 fc0 sc0 ls0 ws0\">5 254,2 </div></div><div class=\"c w3b h36 gs963\"><div class=\"t m0 x36 h16 y261 ff1 fs4 fc0 sc0 ls0 ws0\">6 688,6 </div></div><div class=\"c wfd hc gs964\"><div class=\"t m0 x31 h7e y28b ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">Sk\u0142adniki lokat <span class=\"ff1\">nienotowa<span class=\"_ _1\"></span>ne na aktywn<span class=\"_ _1\"></span>ym rynku </span></span></span></div></div><div class=\"c wfe hc gs965\"><div class=\"t m0 x36 h16 y261 ff1 fs4 fc0 sc0 ls0 ws0\">2 220,0 </div></div><div class=\"c w3b hc gs966\"><div class=\"t m0 x76 h16 y261 ff1 fs4 fc0 sc0 ls0 ws0\">437,8 </div></div><div class=\"c w8 h4 gs954\"><div class=\"t m0 x8 h3 y7ec ff7 fs1 fc0 sc0 ls0 ws0\">Tabela <span class=\"_ _1\"></span>nie uw<span class=\"_ _1\"></span>zgl\u0119dnia <span class=\"_ _1\"></span>zobowi\u0105za\u0144 <span class=\"_ _5\"></span>F<span class=\"_ _0\"></span>unduszu <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>z te<span class=\"_ _1\"></span>go <span class=\"_ _1\"></span>wzgl\u0119du <span class=\"_ _1\"></span>nie <span class=\"_ _1\"></span>uzgadnia <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>tabeli <span class=\"_ _1\"></span>prezentuj\u0105cej <span class=\"_ _5\"></span>str<span class=\"_ _0\"></span>uktur\u0119 <span class=\"_ _5\"></span>portfela aktyw\u00f3<span class=\"ff1\">w ne<span class=\"_ _1\"></span>tto <span class=\"_ _1\"></span>Funduszu </span></div><div class=\"t m0 x8 h3 y7ed ff1 fs1 fc0 sc0 ls3 ws0\">na<span class=\"ls0\"> <span class=\"ff7\">dzie\u0144 ko\u0144cz\u0105cy okres sprawozdawczy.</span> </span></div><div class=\"t m0 x8 h3 y41e ff7 fs1 fc0 sc0 ls0 ws0\">Za znacz\u0105c\u0105 koncentracj\u0119 ryzyka kredytowego uznano poziom 10% udzia\u0142u danego emitenta w aktywach og\u00f3\u0142em.<span class=\"ff1\"> </span></div></div><div class=\"c wff h77 gs967\"><div class=\"t m0 x2 h17 yc6 ff2 fs4 fc0 sc0 ls0 ws0\">Ryzyko kredytow<span class=\"_ _1\"></span>e </div></div><div class=\"c w100 h77 gs968\"><div class=\"t m0 x3f h17 yc6 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w101 h77 gs969\"><div class=\"t m0 x5e h17 yc6 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c wff hbd gs96a\"><div class=\"t m0 x2 h17 y7e7 ff3 fs4 fcb sc0 ls0 ws0\">Przypadki  znacz\u0105cej  koncentra<span class=\"_ _1\"></span>cji  ryzyka  kredytowego  w  poszczeg\u00f3lny<span class=\"_ _1\"></span>ch  kategoriach  inwestycji </div><div class=\"t m0 x2 h54 yb ff2 fs4 fcb sc0 ls0 ws0\">w podziale na kateg<span class=\"_ _1\"></span>orie bilansow<span class=\"_ _1\"></span>e:<span class=\"fs1\"> </span></div></div><div class=\"c w100 hbd gs96b\"><div class=\"t m0 x36 h17 y222 ff2 fs4 fcb sc0 ls0 ws0\">6 559,7 </div></div><div class=\"c w101 hbd gs96c\"><div class=\"t m0 x34 h17 y222 ff2 fs4 fcb sc0 ls0 ws0\">6 803,6 </div></div><div class=\"c wff h19 gs96d\"><div class=\"t m0 x31 h16 y2a5 ff7 fs4 fc0 sc0 ls0 ws0\">BANK GOSPODA<span class=\"_ _1\"></span>RSTWA KRAJ<span class=\"_ _1\"></span>OWEGO (\u201eBGK\u201d)<span class=\"ff1\"> </span></div></div><div class=\"c w100 h19 gs96e\"><div class=\"t m0 x36 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">1 305,5 </div></div><div class=\"c w101 h19 gs96f\"><div class=\"t m0 x34 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">2 053,6 </div></div><div class=\"c wff h36 gs970\"><div class=\"t m0 x2a h10 y2a5 ff4 fs4 fc0 sc0 ls0 ws0\">Obligacje notowan<span class=\"_ _1\"></span>e na aktywnym r<span class=\"_ _1\"></span>ynku </div></div><div class=\"c w100 h36 gs971\"><div class=\"t m0 x7c h10 y2a5 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w101 h36 gs972\"><div class=\"t m0 x34 h10 y2a5 ff4 fs4 fc0 sc0 ls0 ws0\">1 938,6 </div></div><div class=\"c wff h36 gs973\"><div class=\"t m0 x2a h10 y2a5 ff4 fs4 fc0 sc0 ls0 ws0\">Obligacje nienotow<span class=\"_ _1\"></span>ane na aktywny<span class=\"_ _1\"></span>m rynku </div></div><div class=\"c w100 h36 gs974\"><div class=\"t m0 x36 h10 y2a5 ff4 fs4 fc0 sc0 ls0 ws0\">1 305,5 </div></div><div class=\"c w101 h36 gs975\"><div class=\"t m0 x76 h10 y2a5 ff4 fs4 fc0 sc0 ls0 ws0\">115,0 </div></div><div class=\"c wff hcd gs976\"><div class=\"t m0 x31 h16 y497 ff7 fs4 fc0 sc0 ls0 ws0\">SKARB PA\u0143ST<span class=\"_ _1\"></span>WA RZECZYPO<span class=\"_ _1\"></span>SPOLITEJ POL<span class=\"_ _1\"></span>SKIEJ<span class=\"ff1\"> </span></div></div><div class=\"c w100 hcd gs977\"><div class=\"t m0 x36 h16 y497 ff1 fs4 fc0 sc0 ls0 ws0\">5 254,2 </div></div><div class=\"c w101 hcd gs978\"><div class=\"t m0 x34 h16 y497 ff1 fs4 fc0 sc0 ls0 ws0\">4 750,0 </div></div><div class=\"c wff h36 gs979\"><div class=\"t m0 x2a h10 y2a5 ff4 fs4 fc0 sc0 ls0 ws0\">Obligacje notowan<span class=\"_ _1\"></span>e na aktywnym r<span class=\"_ _1\"></span>ynku </div></div><div class=\"c w100 h36 gs97a\"><div class=\"t m0 x36 h10 y2a5 ff4 fs4 fc0 sc0 ls0 ws0\">5 254,2 </div></div><div class=\"c w101 h36 gs97b\"><div class=\"t m0 x34 h10 y2a5 ff4 fs4 fc0 sc0 ls0 ws0\">4 750,0 </div></div><div class=\"c w8 h4 gs954\"><div class=\"t m0 x8 h3 y7f6 ff7 fs1 fc0 sc0 ls0 ws0\">Poni\u017csza <span class=\"_ _9\"></span>tabela <span class=\"_ _9\"></span>przedstawia <span class=\"_ _9\"></span>ujawni<span class=\"_ _0\"></span>enia <span class=\"_ _9\"></span>dotycz\u0105ce <span class=\"_ _9\"></span>j<span class=\"_ _0\"></span>ako\u015bci <span class=\"_ _9\"></span>kredytowej <span class=\"_ _b\"></span>dla <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>finansowych <span class=\"_ _9\"></span>Funduszu <span class=\"_ _9\"></span>wyc<span class=\"_ _0\"></span>enianych <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>g<span class=\"_ _9\"></span><span class=\"ff1\">odziwej </span></div><div class=\"t m0 x8 h3 y7f7 ff1 fs1 fc0 sc0 ls0 ws0\">przez wynik finansowy: </div></div><div class=\"c w26 h66 gs97c\"><div class=\"t m0 x28 h17 y16c ff3 fs4 fc0 sc0 ls0 ws0\">Aktywa FIZ wyce<span class=\"_ _1\"></span>niane w warto\u015bci </div><div class=\"t m0 x76 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">godziwej </div></div><div class=\"c wb5 h66 gs97d\"><div class=\"t m0 xba h17 y26a ff2 fs4 fc0 sc0 ls0 ws0\">Rating </div></div><div class=\"c w102 h66 gs97e\"><div class=\"t m0 x17 h17 y26a ff2 fs4 fc0 sc0 ls0 ws0\">Agencja ratingow<span class=\"_ _1\"></span>a </div></div><div class=\"c wb9 h66 gs97f\"><div class=\"t m0 x1c h17 y26a ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w103 h66 gs980\"><div class=\"t m0 xba h17 y26a ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w26 h6f gs981\"><div class=\"t m0 x4 h16 y253 ff7 fs4 fc0 sc0 ls0 ws0\">Obligacje Skarbu P<span class=\"_ _1\"></span>a\u0144stwa<span class=\"ff1\"> </span></div></div><div class=\"c wb5 h6f gs982\"><div class=\"t m0 x29 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">A- </div></div><div class=\"c w102 h6f gs983\"><div class=\"t m0 x1c h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">FITCH </div></div><div class=\"c wb9 h6f gs984\"><div class=\"t m0 x7b h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">70,30% </div></div><div class=\"c w103 h6f gs985\"><div class=\"t m0 x33 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">66,65% </div></div><div class=\"c w26 h70 gs986\"><div class=\"t m0 x4 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Obligacje BGK </div></div><div class=\"c wb5 h70 gs987\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">A- </div></div><div class=\"c w102 h70 gs988\"><div class=\"t m0 x1c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">FITCH </div></div><div class=\"c wb9 h70 gs989\"><div class=\"t m0 x7b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">17,47% </div></div><div class=\"c w103 h70 gs98a\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">28,82% </div></div><div class=\"c w26 h70 gs98b\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Pozosta\u0142e<span class=\"ff1\"> </span></div></div><div class=\"c wb5 h70 gs98c\"><div class=\"t m0 x34 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w102 h70 gs98d\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wb9 h70 gs98e\"><div class=\"t m0 x7b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">12,23% </div></div><div class=\"c w103 h70 gs98f\"><div class=\"t m0 x1b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">4,53% </div></div><div class=\"c wb9 h40 gs990\"><div class=\"t m0 x7b h17 yb ff2 fs4 fcb sc0 ls0 ws0\">100,0% </div></div><div class=\"c w103 h40 gs991\"><div class=\"t m0 x33 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">100,0%<span class=\"_ _1c\"> </span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-9": {
   "value": "4.6.<span class=\"ffb ls0\"> <span class=\"ff2\">PRZYCHODY I KOSZTY FIN<span class=\"_ _0\"></span>ANSOWE<span class=\"_ _0\"></span> </span></span>2023 2022 Przychody odsetko<span class=\"_ _1\"></span>we od \u015brodk\u00f3w <span class=\"_ _1\"></span>pieni\u0119\u017cnych i ich ek<span class=\"_ _1\"></span>wiwalent\u00f3w<span class=\"ff1\"> </span>271,8 183,9 R\u00f3\u017cnice kursowe o<span class=\"_ _1\"></span>d \u015brodk\u00f3w pieni<span class=\"_ _1\"></span>\u0119\u017cnych i ich ekwi<span class=\"_ _1\"></span>walent\u00f3w ora<span class=\"_ _1\"></span>z transakcji Fx Forwar<span class=\"_ _1\"></span>d i swap towaro<span class=\"_ _1\"></span>wy<span class=\"_ _0\"></span><span class=\"ff1\"> </span>0,7 8,9 Inne 1,6 1,5 RAZEM PRZYC<span class=\"_ _1\"></span>HODY FINANSO<span class=\"_ _1\"></span>WE<span class=\"fs1\"> </span>274,1 194,3<span class=\"fs1\"> </span>Koszty odsetek: (176,5) (107,9) \u2012<span class=\"ffc\"> <span class=\"ff5\">odsetki i prowizj<span class=\"_ _1\"></span>e od kredyt\u00f3w i <span class=\"_ _1\"></span>po\u017cyczek<span class=\"ff4\"> </span></span></span>(52,6) (64,3) \u2012<span class=\"ffc\"> <span class=\"ff5\">rozliczenie d<span class=\"_ _1\"></span>yskonta z tytu\u0142u <span class=\"_ _1\"></span>d\u0142ugoterminowych r<span class=\"_ _1\"></span>ezerw<span class=\"ff4\"> </span></span></span>(120,1) (38,7) \u2012<span class=\"ffc\"> <span class=\"ff5\">pozosta\u0142e od<span class=\"_ _1\"></span>setki<span class=\"ff4\"> </span></span></span>(3,8) (4,9) Odsetki od leasi<span class=\"_ _1\"></span>ngu (34,3) (31,4) R\u00f3\u017cnice kursowe o<span class=\"_ _1\"></span>d transakcji Fx F<span class=\"_ _1\"></span>orward i swap towaro<span class=\"_ _1\"></span>wy<span class=\"ff1\"> </span>(12,5) - Inne (2,9) (2,1) RAZEM KOSZT<span class=\"_ _1\"></span>Y FINANSOWE<span class=\"_ _1\"></span><span class=\"fs1\"> </span>(226,2) (141,4)<span class=\"fs1\"> </span>PRZYCHODY/(KO<span class=\"_ _1\"></span>SZTY) FINAN<span class=\"_ _1\"></span>SOWE NET<span class=\"_ _1\"></span>TO 47,9 52,9<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-523": {
   "value": "4.6.<span class=\"ffb ls0\"> <span class=\"ff2\">PRZYCHODY I KOSZTY FIN<span class=\"_ _0\"></span>ANSOWE<span class=\"_ _0\"></span> </span></span>2023 2022 Przychody odsetko<span class=\"_ _1\"></span>we od \u015brodk\u00f3w <span class=\"_ _1\"></span>pieni\u0119\u017cnych i ich ek<span class=\"_ _1\"></span>wiwalent\u00f3w<span class=\"ff1\"> </span>271,8 183,9 R\u00f3\u017cnice kursowe o<span class=\"_ _1\"></span>d \u015brodk\u00f3w pieni<span class=\"_ _1\"></span>\u0119\u017cnych i ich ekwi<span class=\"_ _1\"></span>walent\u00f3w ora<span class=\"_ _1\"></span>z transakcji Fx Forwar<span class=\"_ _1\"></span>d i swap towaro<span class=\"_ _1\"></span>wy<span class=\"_ _0\"></span><span class=\"ff1\"> </span>0,7 8,9 Inne 1,6 1,5 RAZEM PRZYC<span class=\"_ _1\"></span>HODY FINANSO<span class=\"_ _1\"></span>WE<span class=\"fs1\"> </span>274,1 194,3<span class=\"fs1\"> </span>Koszty odsetek: (176,5) (107,9) \u2012<span class=\"ffc\"> <span class=\"ff5\">odsetki i prowizj<span class=\"_ _1\"></span>e od kredyt\u00f3w i <span class=\"_ _1\"></span>po\u017cyczek<span class=\"ff4\"> </span></span></span>(52,6) (64,3) \u2012<span class=\"ffc\"> <span class=\"ff5\">rozliczenie d<span class=\"_ _1\"></span>yskonta z tytu\u0142u <span class=\"_ _1\"></span>d\u0142ugoterminowych r<span class=\"_ _1\"></span>ezerw<span class=\"ff4\"> </span></span></span>(120,1) (38,7) \u2012<span class=\"ffc\"> <span class=\"ff5\">pozosta\u0142e od<span class=\"_ _1\"></span>setki<span class=\"ff4\"> </span></span></span>(3,8) (4,9) Odsetki od leasi<span class=\"_ _1\"></span>ngu (34,3) (31,4) R\u00f3\u017cnice kursowe o<span class=\"_ _1\"></span>d transakcji Fx F<span class=\"_ _1\"></span>orward i swap towaro<span class=\"_ _1\"></span>wy<span class=\"ff1\"> </span>(12,5) - Inne (2,9) (2,1) RAZEM KOSZT<span class=\"_ _1\"></span>Y FINANSOWE<span class=\"_ _1\"></span><span class=\"fs1\"> </span>(226,2) (141,4)<span class=\"fs1\"> </span>PRZYCHODY/(KO<span class=\"_ _1\"></span>SZTY) FINAN<span class=\"_ _1\"></span>SOWE NET<span class=\"_ _1\"></span>TO 47,9 52,9<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-529": {
   "value": "4.6.<span class=\"ffb ls0\"> <span class=\"ff2\">PRZYCHODY I KOSZTY FIN<span class=\"_ _0\"></span>ANSOWE<span class=\"_ _0\"></span> </span></span>2023 2022 Przychody odsetko<span class=\"_ _1\"></span>we od \u015brodk\u00f3w <span class=\"_ _1\"></span>pieni\u0119\u017cnych i ich ek<span class=\"_ _1\"></span>wiwalent\u00f3w<span class=\"ff1\"> </span>271,8 183,9 R\u00f3\u017cnice kursowe o<span class=\"_ _1\"></span>d \u015brodk\u00f3w pieni<span class=\"_ _1\"></span>\u0119\u017cnych i ich ekwi<span class=\"_ _1\"></span>walent\u00f3w ora<span class=\"_ _1\"></span>z transakcji Fx Forwar<span class=\"_ _1\"></span>d i swap towaro<span class=\"_ _1\"></span>wy<span class=\"_ _0\"></span><span class=\"ff1\"> </span>0,7 8,9 Inne 1,6 1,5 RAZEM PRZYC<span class=\"_ _1\"></span>HODY FINANSO<span class=\"_ _1\"></span>WE<span class=\"fs1\"> </span>274,1 194,3<span class=\"fs1\"> </span>Koszty odsetek: (176,5) (107,9) \u2012<span class=\"ffc\"> <span class=\"ff5\">odsetki i prowizj<span class=\"_ _1\"></span>e od kredyt\u00f3w i <span class=\"_ _1\"></span>po\u017cyczek<span class=\"ff4\"> </span></span></span>(52,6) (64,3) \u2012<span class=\"ffc\"> <span class=\"ff5\">rozliczenie d<span class=\"_ _1\"></span>yskonta z tytu\u0142u <span class=\"_ _1\"></span>d\u0142ugoterminowych r<span class=\"_ _1\"></span>ezerw<span class=\"ff4\"> </span></span></span>(120,1) (38,7) \u2012<span class=\"ffc\"> <span class=\"ff5\">pozosta\u0142e od<span class=\"_ _1\"></span>setki<span class=\"ff4\"> </span></span></span>(3,8) (4,9) Odsetki od leasi<span class=\"_ _1\"></span>ngu (34,3) (31,4) R\u00f3\u017cnice kursowe o<span class=\"_ _1\"></span>d transakcji Fx F<span class=\"_ _1\"></span>orward i swap towaro<span class=\"_ _1\"></span>wy<span class=\"ff1\"> </span>(12,5) - Inne (2,9) (2,1) RAZEM KOSZT<span class=\"_ _1\"></span>Y FINANSOWE<span class=\"_ _1\"></span><span class=\"fs1\"> </span>(226,2) (141,4)<span class=\"fs1\"> </span>PRZYCHODY/(KO<span class=\"_ _1\"></span>SZTY) FINAN<span class=\"_ _1\"></span>SOWE NET<span class=\"_ _1\"></span>TO 47,9 52,9<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-536": {
   "value": "2023 2022 Przychody odsetko<span class=\"_ _1\"></span>we od \u015brodk\u00f3w <span class=\"_ _1\"></span>pieni\u0119\u017cnych i ich ek<span class=\"_ _1\"></span>wiwalent\u00f3w<span class=\"ff1\"> </span>271,8 183,9 R\u00f3\u017cnice kursowe o<span class=\"_ _1\"></span>d \u015brodk\u00f3w pieni<span class=\"_ _1\"></span>\u0119\u017cnych i ich ekwi<span class=\"_ _1\"></span>walent\u00f3w ora<span class=\"_ _1\"></span>z transakcji Fx Forwar<span class=\"_ _1\"></span>d i swap towaro<span class=\"_ _1\"></span>wy<span class=\"_ _0\"></span><span class=\"ff1\"> </span>0,7 8,9 Inne 1,6 1,5 RAZEM PRZYC<span class=\"_ _1\"></span>HODY FINANSO<span class=\"_ _1\"></span>WE<span class=\"fs1\"> </span>274,1 194,3<span class=\"fs1\"> </span>Koszty odsetek: (176,5) (107,9) \u2012<span class=\"ffc\"> <span class=\"ff5\">odsetki i prowizj<span class=\"_ _1\"></span>e od kredyt\u00f3w i <span class=\"_ _1\"></span>po\u017cyczek<span class=\"ff4\"> </span></span></span>(52,6) (64,3) \u2012<span class=\"ffc\"> <span class=\"ff5\">rozliczenie d<span class=\"_ _1\"></span>yskonta z tytu\u0142u <span class=\"_ _1\"></span>d\u0142ugoterminowych r<span class=\"_ _1\"></span>ezerw<span class=\"ff4\"> </span></span></span>(120,1) (38,7) \u2012<span class=\"ffc\"> <span class=\"ff5\">pozosta\u0142e od<span class=\"_ _1\"></span>setki<span class=\"ff4\"> </span></span></span>(3,8) (4,9) Odsetki od leasi<span class=\"_ _1\"></span>ngu (34,3) (31,4) R\u00f3\u017cnice kursowe o<span class=\"_ _1\"></span>d transakcji Fx F<span class=\"_ _1\"></span>orward i swap towaro<span class=\"_ _1\"></span>wy<span class=\"ff1\"> </span>(12,5) - Inne (2,9) (2,1) RAZEM KOSZT<span class=\"_ _1\"></span>Y FINANSOWE<span class=\"_ _1\"></span><span class=\"fs1\"> </span>(226,2) (141,4)<span class=\"fs1\"> </span>PRZYCHODY/(KO<span class=\"_ _1\"></span>SZTY) FINAN<span class=\"_ _1\"></span>SOWE NET<span class=\"_ _1\"></span>TO 47,9 52,9<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-534": {
   "value": "2023 2022 Przychody odsetko<span class=\"_ _1\"></span>we od \u015brodk\u00f3w <span class=\"_ _1\"></span>pieni\u0119\u017cnych i ich ek<span class=\"_ _1\"></span>wiwalent\u00f3w<span class=\"ff1\"> </span>271,8 183,9 R\u00f3\u017cnice kursowe o<span class=\"_ _1\"></span>d \u015brodk\u00f3w pieni<span class=\"_ _1\"></span>\u0119\u017cnych i ich ekwi<span class=\"_ _1\"></span>walent\u00f3w ora<span class=\"_ _1\"></span>z transakcji Fx Forwar<span class=\"_ _1\"></span>d i swap towaro<span class=\"_ _1\"></span>wy<span class=\"_ _0\"></span><span class=\"ff1\"> </span>0,7 8,9 Inne 1,6 1,5 RAZEM PRZYC<span class=\"_ _1\"></span>HODY FINANSO<span class=\"_ _1\"></span>WE<span class=\"fs1\"> </span>274,1 194,3<span class=\"fs1\"> </span>Koszty odsetek: (176,5) (107,9) \u2012<span class=\"ffc\"> <span class=\"ff5\">odsetki i prowizj<span class=\"_ _1\"></span>e od kredyt\u00f3w i <span class=\"_ _1\"></span>po\u017cyczek<span class=\"ff4\"> </span></span></span>(52,6) (64,3) \u2012<span class=\"ffc\"> <span class=\"ff5\">rozliczenie d<span class=\"_ _1\"></span>yskonta z tytu\u0142u <span class=\"_ _1\"></span>d\u0142ugoterminowych r<span class=\"_ _1\"></span>ezerw<span class=\"ff4\"> </span></span></span>(120,1) (38,7) \u2012<span class=\"ffc\"> <span class=\"ff5\">pozosta\u0142e od<span class=\"_ _1\"></span>setki<span class=\"ff4\"> </span></span></span>(3,8) (4,9) Odsetki od leasi<span class=\"_ _1\"></span>ngu (34,3) (31,4) R\u00f3\u017cnice kursowe o<span class=\"_ _1\"></span>d transakcji Fx F<span class=\"_ _1\"></span>orward i swap towaro<span class=\"_ _1\"></span>wy<span class=\"ff1\"> </span>(12,5) - Inne (2,9) (2,1) RAZEM KOSZT<span class=\"_ _1\"></span>Y FINANSOWE<span class=\"_ _1\"></span><span class=\"fs1\"> </span>(226,2) (141,4)<span class=\"fs1\"> </span>PRZYCHODY/(KO<span class=\"_ _1\"></span>SZTY) FINAN<span class=\"_ _1\"></span>SOWE NET<span class=\"_ _1\"></span>TO 47,9 52,9<span class=\"_ _1c\"> </span>ZOBOWI\u0104ZANIA Z TYTU\u0141U ZAD\u0141U\u017bENIA<span class=\"_ _1c\"> </span>Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u leasingu<span class=\"ff2\"> </span>Z d<span class=\"_ _1\"></span>niem <span class=\"_ _1\"></span>rozpocz\u0119cia <span class=\"_ _5\"></span>umowy l<span class=\"_ _1\"></span>easingu <span class=\"_ _1\"></span>Grupa <span class=\"_ _5\"></span>u<span class=\"_ _0\"></span>jmuje <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>k\u0142adnik <span class=\"_ _5\"></span>ak<span class=\"_ _0\"></span>tyw\u00f3w <span class=\"_ _5\"></span>z tytu\u0142u <span class=\"_ _5\"></span>prawa do <span class=\"_ _5\"></span>u\u017cytkowania <span class=\"_ _1\"></span>oraz <span class=\"_ _1\"></span>zobowi\u0105zanie <span class=\"_ _5\"></span>z tytu\u0142u <span class=\"_ _5\"></span>lea<span class=\"_ _0\"></span><span class=\"ff4\">s<span class=\"_ _0\"></span>ingu. <span class=\"_ _5\"></span>Zasady ujmow<span class=\"_ _1\"></span>ania <span class=\"_ _1\"></span>praw<span class=\"_ _1\"></span>a </span>do <span class=\"_ _9\"></span>u\u017cytkowania <span class=\"_ _9\"></span>sk\u0142adnika <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>przeds<span class=\"ff4\">tawiono <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>Noc<span class=\"_ _0\"></span>ie <span class=\"_ _9\"></span>7.3. <span class=\"_ _9\"></span></span>Zobowi\u0105zania <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>tytu\u0142u<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>leasingu <span class=\"_ _9\"></span>wycenia <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>momenci<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>pocz\u0105tkowego <span class=\"_ _9\"></span>uj\u0119cia <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>warto\u015bciach bie\u017c\u0105cych op\u0142at lea<span class=\"_ _1\"></span>singowych pozo<span class=\"_ _1\"></span>staj\u0105cych do zap\u0142aty <span class=\"_ _1\"></span>w dacie pocz\u0105tk<span class=\"_ _1\"></span>owego uj\u0119cia, kt<span class=\"_ _1\"></span>\u00f3re obejmuj\u0105:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">sta\u0142e op\u0142aty l<span class=\"_ _1\"></span>easingowe,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">zmienne op\u0142aty le<span class=\"_ _1\"></span>asingowe uzale\u017cnio<span class=\"_ _1\"></span>ne od indeks\u00f3w i <span class=\"_ _1\"></span>stawek, <span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">kwoty, kt\u00f3ryc<span class=\"_ _1\"></span>h zap\u0142aty przez lea<span class=\"_ _1\"></span>singobiorc\u0119 ocze<span class=\"_ _1\"></span>kuje si\u0119 w ramach <span class=\"_ _1\"></span>gwarantowanej warto<span class=\"_ _1\"></span>\u015bci ko\u0144cowej prz<span class=\"_ _1\"></span>edmiotu leasing<span class=\"_ _1\"></span>u, <span class=\"_ _0\"></span><span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">cen\u0119 wykonani<span class=\"_ _1\"></span>a opcji kupna, je\u017celi je<span class=\"_ _1\"></span>st rozs\u0105dnie p<span class=\"_ _1\"></span>ewne, \u017ce leasin<span class=\"_ _1\"></span>gobiorca wykona<span class=\"_ _1\"></span> opcj\u0119, <span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">p\u0142atno\u015bci kar umow<span class=\"_ _1\"></span>nych za wypowi<span class=\"_ _1\"></span>edzenie leasing<span class=\"_ _1\"></span>u je\u017celi okres lea<span class=\"_ _1\"></span>singu ustalono z<span class=\"_ _1\"></span>ak\u0142adaj\u0105c, \u017ce leasi<span class=\"_ _1\"></span>ngobiorca wypowie <span class=\"_ _1\"></span>umow\u0119.<span class=\"ff4\"> </span></span></span>Po <span class=\"_ _0\"></span>dacie <span class=\"_ _0\"></span>rozpocz\u0119cia <span class=\"_ _0\"></span>leasingu Grupa <span class=\"_ _0\"></span>wycenia <span class=\"_ _0\"></span>warto\u015b\u0107 <span class=\"_ _0\"></span>bilansow\u0105 <span class=\"_ _0\"></span>zobowi\u0105zani<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>leasingu <span class=\"_ _0\"></span>poprzez <span class=\"_ _0\"></span>zwi\u0119kszenie odsetek <span class=\"_ _0\"></span>od<span class=\"_ _9\"></span><span class=\"ff4\"> </span>zobowi\u0105<span class=\"_ _1\"></span>za\u0144 <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>leasingu, zmniejszenia z t<span class=\"_ _1\"></span>ytu\u0142u zap\u0142aconych <span class=\"_ _1\"></span>op\u0142at leasingowy<span class=\"_ _1\"></span>ch oraz aktualizacj<span class=\"_ _1\"></span>\u0119 z tytu\u0142u pon<span class=\"_ _1\"></span>ownej oceny lub m<span class=\"_ _1\"></span>odyfikacji umowy le<span class=\"_ _1\"></span>asingu<span class=\"_ _0\"></span><span class=\"ff4\">. </span>Grupa w celu aktualizacji <span class=\"_ _1\"></span>wyceny zobowi\u0105<span class=\"_ _1\"></span>zania z tytu\u0142u leasingu, u<span class=\"_ _1\"></span>wzgl\u0119dniaj\u0105c zmi<span class=\"_ _1\"></span>any w op\u0142atach leasing<span class=\"_ _1\"></span>owych, uznaje kwot\u0119 aktualizacji wyceny zob<span class=\"_ _1\"></span>owi\u0105zania jako korekt\u0119 sk\u0142adnik<span class=\"_ _1\"></span>a aktyw\u00f3w z t<span class=\"_ _1\"></span>ytu\u0142u prawa do u<span class=\"_ _1\"></span>\u017cytkowania.<span class=\"ff4\"> </span>Aktualizacja wyceny <span class=\"_ _0\"></span>zobowi\u0105zania z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>leasingu odbywa <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>poprzez <span class=\"_ _0\"></span>dyskontowanie zaktualizowanych <span class=\"_ _0\"></span>op\u0142at <span class=\"_ _0\"></span>leasingowych z <span class=\"_ _0\"></span>zas<span class=\"_ _9\"></span><span class=\"ff4\">toso<span class=\"_ _1\"></span>waniem <span class=\"_ _0\"></span>zaktualizow<span class=\"_ _1\"></span>anej </span>stopy <span class=\"_ _0\"></span>dyskontowej je\u017ce<span class=\"_ _0\"></span>li zaistnieje <span class=\"_ _0\"></span>zmiana <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>odniesieniu <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>okresu <span class=\"_ _0\"></span>leasingu oraz <span class=\"_ _0\"></span>za<span class=\"_ _0\"></span>istnieje zmiana <span class=\"_ _0\"></span>dotycz\u0105ca <span class=\"_ _0\"></span>oceny <span class=\"_ _0\"></span>opcji kupn<span class=\"_ _9\"></span>a <span class=\"_ _0\"></span>bazowego sk<span class=\"_ _0\"></span>\u0142adni<span class=\"_ _1\"></span>ka <span class=\"_ _0\"></span>aktyw\u00f3w. W <span class=\"ff5\">przypadku zais<span class=\"_ _0\"></span>tnienia zmian <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>wocie, kt\u00f3rej <span class=\"_ _0\"></span>zap\u0142aty <span class=\"_ _0\"></span>oczekuje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>rama<span class=\"_ _1\"></span>ch <span class=\"_ _0\"></span>gwarantowanej <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _9\"></span>ko\u0144c<span class=\"_ _1\"></span>owej <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>zaistnienia <span class=\"_ _0\"></span>zmian <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>przysz\u0142ych <span class=\"_ _0\"></span>op\u0142atach </span>leasingowych <span class=\"_ _5\"></span>wynikaj\u0105cych <span class=\"_ _1\"></span>ze <span class=\"_ _5\"></span>zmiany <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>indeksie <span class=\"_ _5\"></span>lub <span class=\"_ _1\"></span>stawce <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>tosowanej <span class=\"_ _5\"></span>do <span class=\"_ _1\"></span>ustalenia <span class=\"_ _5\"></span>tych <span class=\"_ _1\"></span>op\u0142at, <span class=\"_ _5\"></span>Grupa d<span class=\"_ _1\"></span>okonuje <span class=\"_ _1\"></span>aktualiza<span class=\"_ _1\"></span>cji <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span>yc<span class=\"_ _0\"></span>eny <span class=\"_ _1\"></span>zobowi\u0105zania <span class=\"_ _5\"></span>z tyt<span class=\"_ _1\"></span>u\u0142u <span class=\"_ _1\"></span>leasing<span class=\"_ _1\"></span>u poprzez dyskontow<span class=\"_ _1\"></span>anie zaktualizowa<span class=\"_ _1\"></span>nych op\u0142<span class=\"ff4\">at leasingow<span class=\"_ _1\"></span>ych z zastosowani<span class=\"_ _1\"></span>em dotychczasowej st<span class=\"_ _1\"></span>opy dyskonta. </span>P\u0142atno\u015bci leasingowe <span class=\"_ _1\"></span>Grupa dyskontuj<span class=\"_ _1\"></span>e przy u\u017cyciu <span class=\"_ _1\"></span>kra\u0144cowej stopy pr<span class=\"_ _1\"></span>ocentowej leasi<span class=\"_ _1\"></span>ngobiorcy. <span class=\"ff4\"> </span>Grupa korzysta z pra<span class=\"_ _1\"></span>wa zwolnienia <span class=\"_ _1\"></span>ze stosowania wy<span class=\"_ _1\"></span>mog\u00f3w wynikaj\u0105<span class=\"_ _1\"></span>cych z MSSF <span class=\"_ _1\"></span>16, kt\u00f3re zosta\u0142y szczeg\u00f3\u0142owo opisan<span class=\"_ _1\"></span>e w Nocie 7.3.<span class=\"ff4\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Szacunki i wyliczenia, <span class=\"_ _1\"></span>kt\u00f3re maj\u0105 w<span class=\"_ _1\"></span>p\u0142yw na wycen\u0119 zo<span class=\"_ _1\"></span>bowi\u0105za\u0144 z tytu\u0142<span class=\"_ _1\"></span>u leasingu oraz <span class=\"_ _1\"></span>aktyw\u00f3w z<span class=\"ff4\"> </span>tytu\u0142u prawa do u\u017cytkow<span class=\"_ _1\"></span>ania:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">ustalenie okr<span class=\"_ _1\"></span>esu obowi\u0105zywania u<span class=\"_ _1\"></span>m\u00f3w (w tym dl<span class=\"_ _1\"></span>a um\u00f3w z nieokre\u015bl<span class=\"_ _1\"></span>onym terminem lub z mo\u017cliw<span class=\"_ _1\"></span>o\u015bci\u0105 przed\u0142u\u017cenia)<span class=\"ff4\"> </span></span></span>Ustalaj\u0105c <span class=\"_ _9\"></span>okres <span class=\"_ _9\"></span>leasingu <span class=\"_ _9\"></span>Grupa <span class=\"_ _9\"></span>uwzgl\u0119<span class=\"_ _1\"></span>dnia <span class=\"_ _9\"></span>wszystkie <span class=\"_ _9\"></span>istotne <span class=\"_ _9\"></span>fakty <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>okoliczno\u015bci <span class=\"_ _9\"></span>tworz\u0105<span class=\"_ _1\"></span>ce <span class=\"_ _9\"></span>zach\u0119t\u0119 <span class=\"_ _9\"></span>ekonomiczn\u0105 <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>skorzyst<span class=\"_ _1\"></span>ania<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>z <span class=\"_ _9\"></span>opcji <span class=\"_ _9\"></span>przed\u0142u\u017cenia <span class=\"_ _9\"></span>umo<span class=\"_ _1\"></span>wy lub <span class=\"ff5\">nieskorzystania <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>opcji <span class=\"_ _9\"></span>zako\u0144czenia <span class=\"_ _9\"></span>umowy. <span class=\"_ _9\"></span>Okresy <span class=\"_ _9\"></span>obj\u0119te<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>opcj\u0105 <span class=\"_ _b\"></span>przed\u0142<span class=\"_ _1\"></span>u\u017cania <span class=\"_ _9\"></span>um\u00f3w <span class=\"_ _9\"></span>lub <span class=\"_ _b\"></span>okresem <span class=\"_ _9\"></span>wypowiedz<span class=\"_ _1\"></span>enia <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _9\"></span>uwzgl\u0119dnione <span class=\"_ _9\"></span>przy <span class=\"_ _9\"></span>ustalaniu <span class=\"_ _9\"></span>ok<span class=\"_ _0\"></span>res<span class=\"_ _1\"></span>u </span>leasingu, <span class=\"_ _5\"></span>je\u017ce<span class=\"_ _0\"></span>li <span class=\"_ _5\"></span>istnieje r<span class=\"_ _1\"></span>acjonalna <span class=\"_ _5\"></span>pewno\u015b\u0107, <span class=\"_ _1\"></span>\u017ce <span class=\"_ _1\"></span>umowa <span class=\"_ _5\"></span>zostanie <span class=\"_ _1\"></span>przed\u0142u\u017con<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>lub <span class=\"_ _1\"></span>nie <span class=\"_ _5\"></span>zostanie <span class=\"_ _1\"></span>wypowiedzi<span class=\"_ _1\"></span>ana. <span class=\"_ _1\"></span>Ocena <span class=\"_ _5\"></span>okresu le<span class=\"_ _1\"></span>as<span class=\"_ _0\"></span><span class=\"ff4\">ingu <span class=\"_ _1\"></span>jest <span class=\"_ _5\"></span>przeprowadzana <span class=\"_ _1\"></span>na <span class=\"ff5\">dzie<span class=\"_ _1\"></span>\u0144 </span></span>rozpocz<span class=\"ff5\">\u0119cia  lea<span class=\"_ _1\"></span>singu.  Ponowna  o<span class=\"_ _1\"></span>cena  jest  do<span class=\"_ _1\"></span>konywana  w  pr<span class=\"_ _1\"></span>zypadku  wyst\u0105pie<span class=\"_ _1\"></span>nia  znacz\u0105cego  z<span class=\"_ _1\"></span>darzenia  lub <span class=\"_ _8\"> </span>znacz\u0105cej  zmiany  w  o<span class=\"_ _1\"></span>koliczno\u015bcia<span class=\"_ _0\"></span>ch,  kt\u00f3r<span class=\"_ _1\"></span>e </span>leasingobiorca kontrol<span class=\"_ _1\"></span>uje, wp\u0142ywaj\u0105<span class=\"_ _1\"></span>cych na t\u0119 ocen<span class=\"_ _1\"></span>\u0119.<span class=\"ff4\"> </span>W przypadku um\u00f3w n<span class=\"_ _1\"></span>a czas nieokre\u015blon<span class=\"_ _1\"></span>y, szacuje si\u0119 najbardzi<span class=\"_ _1\"></span>ej prawdopodobny okres u\u017cytkowa<span class=\"_ _1\"></span>nia prawa do <span class=\"_ _1\"></span>u\u017cytkowania aktywa, b\u0105<span class=\"_ _1\"></span>d\u017a te\u017c przyjmuje si\u0119 <span class=\"_ _1\"></span>okres<span class=\"_ _1\"></span> \u017cywotno\u015bci danego Z<span class=\"_ _1\"></span>ak\u0142adu, w zale<span class=\"_ _1\"></span>\u017cno\u015bci od tego <span class=\"_ _1\"></span>co lepiej odzwier<span class=\"_ _1\"></span>ciedla okres przez ja<span class=\"_ _1\"></span>ki jest rozs\u0105dnie <span class=\"_ _1\"></span>pewne, \u017ce Grupa ni<span class=\"_ _1\"></span>e s<span class=\"_ _0\"></span><span class=\"ff4\">korzysta z praw<span class=\"_ _1\"></span>a wypowiedzenia.  </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">ustalenie st<span class=\"ff5\">opy <span class=\"_ _1\"></span>procentowej stosowa<span class=\"_ _1\"></span>nej do dyskont<span class=\"_ _1\"></span>owania przysz\u0142y<span class=\"_ _1\"></span>ch przep\u0142yw\u00f3w pie<span class=\"_ _1\"></span>ni\u0119\u017cnych<span class=\"ff4\"> </span></span></span></span>Dla <span class=\"_ _9\"></span>potrzeb <span class=\"_ _0\"></span>wyceny <span class=\"_ _9\"></span>zo<span class=\"_ _1\"></span>bowi\u0105zania <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _9\"></span>leasi<span class=\"_ _1\"></span>ngu <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>praw <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>u\u017cytko<span class=\"_ _1\"></span>wania <span class=\"_ _0\"></span>sk\u0142adnika <span class=\"_ _9\"></span>aktyw\u00f3w, <span class=\"_ _0\"></span>Grupa <span class=\"_ _9\"></span>oszacow<span class=\"_ _1\"></span>a\u0142a <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>ra\u0144cowe <span class=\"_ _0\"></span>stopy <span class=\"_ _9\"></span>pr<span class=\"_ _0\"></span><span class=\"ff4\">ocentowe <span class=\"_ _9\"></span>oprocento<span class=\"_ _1\"></span>wani<span class=\"_ _1\"></span>a </span>d\u0142ugu, <span class=\"_ _0\"></span>stosowane <span class=\"_ _0\"></span>przy <span class=\"_ _9\"></span>dy<span class=\"_ _1\"></span>skontowaniu <span class=\"_ _0\"></span>przysz\u0142ych <span class=\"_ _0\"></span>przep\u0142yw\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych. <span class=\"_ _0\"></span>Dla <span class=\"_ _9\"></span>ustaleni<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>ra\u0144cow<span class=\"_ _1\"></span>ej <span class=\"_ _0\"></span>stopy <span class=\"_ _9\"></span>procent<span class=\"_ _1\"></span>owej <span class=\"_ _0\"></span>d\u0142ugu <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupa <span class=\"_ _0\"></span>przyj\u0119\u0142a, <span class=\"_ _0\"></span>\u017ce <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>topa <span class=\"_ _0\"></span>dyskonta powinna <span class=\"_ _9\"></span>odzwierciedla\u0107 <span class=\"_ _0\"></span>koszt <span class=\"_ _b\"></span>finans<span class=\"_ _1\"></span>owania, <span class=\"_ _9\"></span>jakie <span class=\"_ _9\"></span>by\u0142oby <span class=\"_ _9\"></span>zaci\u0105gni\u0119te<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>zakup <span class=\"_ _9\"></span>aktywa <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>zbli\u017conej <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>przedmi<span class=\"_ _1\"></span>o<span class=\"_ _9\"></span><span class=\"ff4\">tu <span class=\"_ _9\"></span>podl</span>eg<span class=\"_ _1\"></span>aj\u0105cego <span class=\"_ _9\"></span>leasingowi.<span class=\"_ _1\"></span> W <span class=\"ff5\">celu oszacowania wysoko\u015bci stopy dyskonta Grupa wzi\u0119\u0142a pod uwag\u0119 nas<span class=\"_ _0\"></span>t\u0119puj\u0105ce parametr<span class=\"_ _1\"></span>y umowy: rodzaj, d\u0142ugo\u015b\u0107 <span class=\"_ _0\"></span>trwania, walut\u0119<span class=\"_ _0\"></span><span class=\"ff4\"> </span>oraz potencjaln\u0105 ma<span class=\"_ _0\"></span>r\u017c\u0119,<span class=\"_ _1\"></span> </span>jak\u0105 musia\u0142aby zap\u0142a<span class=\"_ _1\"></span>ci\u0107 na<span class=\"ff4\"> rzecz instytucji<span class=\"_ _1\"></span> finansowych w <span class=\"_ _1\"></span>celu uzyskania fin<span class=\"_ _1\"></span>ansowania. </span>Grupa w 2023 roku i <span class=\"_ _1\"></span>w 2022 roku z<span class=\"_ _1\"></span>astosowa\u0142a kra\u0144<span class=\"_ _1\"></span>cowe stopy procent<span class=\"_ _1\"></span>owe w wysoko\u015bci od <span class=\"_ _1\"></span>3,18% do 11,<span class=\"_ _1\"></span>22%.<span class=\"_ _1c\"> </span><div class=\"c w8 h4 gs481\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h54 y45 ff3 fs1 fc1 sc0 ls0 ws0\">ZOBOWI\u0104ZANIA Z TYTU\u0141U ZAD\u0141U\u017bENIA<span class=\"ff2\"> </span></div></div><div class=\"c wc h46 gs482\"><div class=\"t m0 x1a h17 y24a ff2 fs4 fc2 sc0 ls0 ws0\">Nota </div></div><div class=\"c w70 h46 gs483\"><div class=\"t m0 x52 h17 y24a ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w74 h46 gs484\"><div class=\"t m0 x52 h17 y24a ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w8e h94 gs485\"><div class=\"t m0 x4 h16 yaa ff7 fs4 fc0 sc0 ls0 ws0\">Kredyty i po\u017cycz<span class=\"_ _1\"></span>ki<span class=\"ff1\"> </span></div></div><div class=\"c wc h94 gs486\"><div class=\"t m0 x2e h16 yaa ff1 fs4 fc2 sc0 ls0 ws0\">6.1 </div></div><div class=\"c w70 h94 gs487\"><div class=\"t m0 x76 h16 yaa ff1 fs4 fc0 sc0 ls0 ws0\">1 418,2 </div></div><div class=\"c w74 h94 gs488\"><div class=\"t m0 x76 h16 yaa ff1 fs4 fc0 sc0 ls0 ws0\">1 294,0 </div></div><div class=\"c w8e h95 gs489\"><div class=\"t m0 x4 h16 y69 ff7 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u leasingu <span class=\"ff1\"> </span></div></div><div class=\"c wc h95 gs48a\"><div class=\"t m0 x2e h16 y69 ff1 fs4 fc2 sc0 ls0 ws0\">6.2 </div></div><div class=\"c w70 h95 gs48b\"><div class=\"t m0 x1d h16 y69 ff1 fs4 fc0 sc0 ls0 ws0\">640,3 </div></div><div class=\"c w74 h95 gs48c\"><div class=\"t m0 x1d h16 y69 ff1 fs4 fc0 sc0 ls0 ws0\">581,8 </div></div><div class=\"c w4c h36 gs48d\"><div class=\"t m0 x4 h17 yd5 ff2 fs4 fcb sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w70 h36 gs48e\"><div class=\"t m0 x76 h17 yd5 ff2 fs4 fcb sc0 ls0 ws0\">2 058,5 </div></div><div class=\"c w74 h36 gs48f\"><div class=\"t m0 x76 h17 yd5 ff2 fs4 fcb sc0 ls0 ws0\">1 875,8 </div></div><div class=\"c w8f h94 gs490\"><div class=\"t m0 x4 h16 yaa ff1 fs4 fc0 sc0 ls0 ws0\">w tym: </div></div><div class=\"c w8f h94 gs491\"><div class=\"t m0 x65 h7e y69 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">d\u0142ugoterminow<span class=\"_ _1\"></span>e<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w70 h94 gs492\"><div class=\"t m0 x76 h16 yaa ff1 fs4 fc0 sc0 ls0 ws0\">1 164,8 </div></div><div class=\"c w74 h94 gs493\"><div class=\"t m0 x76 h16 yaa ff1 fs4 fc0 sc0 ls0 ws0\">1 096,4 </div></div><div class=\"c w8f h96 gs494\"><div class=\"t m0 x65 h7e y69 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">kr\u00f3tkotermin<span class=\"_ _1\"></span>owe<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w70 h96 gs495\"><div class=\"t m0 x1d h16 yaa ff1 fs4 fc0 sc0 ls0 ws0\">893,7 </div></div><div class=\"c w74 h96 gs496\"><div class=\"t m0 x1d h16 yaa ff1 fs4 fc0 sc0 ls0 ws0\">779,4 </div></div>6.2.<span class=\"ffb ls0\"> <span class=\"ff3\">ZOBOWI\u0104ZANIA Z TYTU\u0141U L<span class=\"_ _0\"></span>EASINGU <span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>Zobowi\u0105zania z tytu\u0142u leasingu uj\u0119te w skonsolidowanym sprawozdaniu z sytuacji finansowej:<span class=\"ff1\"> </span>31.12.2023 31.12.2022 Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u leasingu<span class=\"ff1\"> </span>640,3 581,8 RAZEM  640,3 581,8 w tym: \u2012<span class=\"ffc\"> <span class=\"ff7\">d\u0142ugoterminow<span class=\"_ _1\"></span>e<span class=\"ff1\"> </span></span></span>382,4 341,2 \u2012<span class=\"ffc\"> <span class=\"ff7\">kr\u00f3tkotermin<span class=\"_ _1\"></span>owe<span class=\"ff1\"> </span></span></span>257,9 240,6<div class=\"c w8 h4 gs552\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h3 y45 ff7 fs1 fc0 sc0 ls0 ws0\">Struktura walutowa zobowi\u0105za\u0144 z tytu\u0142u leasingu Grupy po przeliczeniu na PLN przedstawia si\u0119 nast\u0119puj\u0105co:<span class=\"ff1\"> </span></div></div><div class=\"c w4f h64 gs553\"><div class=\"t m0 x5e h17 y10c ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w50 h64 gs554\"><div class=\"t m0 x49 h17 y10c ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w4c hb5 gs555\"><div class=\"t m0 x4 h16 y6b ff1 fs4 fc0 sc0 ls0 ws0\">PLN </div></div><div class=\"c w4f hb5 gs556\"><div class=\"t m0 x1b h16 y6b ff1 fs4 fc0 sc0 ls0 ws0\">636,4 </div></div><div class=\"c w50 hb5 gs557\"><div class=\"t m0 x2c h16 y6b ff1 fs4 fc0 sc0 ls0 ws0\">577,8 </div></div><div class=\"c w4c h36 gs558\"><div class=\"t m0 x4 h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">EUR </div></div><div class=\"c w4f h36 gs559\"><div class=\"t m0 x7b h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">3,9 </div></div><div class=\"c w50 h36 gs55a\"><div class=\"t m0 x7a h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">4,0 </div></div><div class=\"c w4c h36 gs55b\"><div class=\"t m0 x4 h17 y68 ff2 fs4 fcb sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w4f h36 gs55c\"><div class=\"t m0 x1b h17 y68 ff2 fs4 fcb sc0 ls0 ws0\">640,3 </div></div><div class=\"c w50 h36 gs55d\"><div class=\"t m0 x2c h17 y68 ff2 fs4 fcb sc0 ls0 ws0\">581,8 </div></div><div class=\"c w8 h4 gs552\"><div class=\"t m0 x8 h3 y320 ff7 fs1 fc0 sc0 ls0 ws0\">Grupa ujmuje w wycenie zobowi\u0105zania z tytu\u0142u leasingu zmienne op\u0142aty leasingowe powi\u0105zane z referencyjnymi stopami procentow<span class=\"_ _1\"></span>y<span class=\"_ _0\"></span><span class=\"ff1\">mi.  </span></div><div class=\"t m0 x8 h45 y5cb ff2 fs7 fc2 sc0 ls8 ws0\">6.3.<span class=\"ffb ls0\"> <span class=\"ff3\">UZGODNIENIE ZAD\u0141U\u017bENIA<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x8 h3 y5cc ff7 fs1 fc0 sc0 ls0 ws0\">Zmian\u0119 stanu zad\u0142u\u017cenia na dzie\u0144 31 grudnia 2023 roku przedstawia poni\u017csza tabela:<span class=\"ff1\"> </span></div></div><div class=\"c wb3 hb6 gs55e\"><div class=\"t m0 x4c h17 y5cd ff2 fs4 fc0 sc0 ls0 ws0\">Kredyty i <span class=\"ff3\">po\u017cyczki<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></div></div><div class=\"c wb4 hb6 gs55f\"><div class=\"t m0 x12 h17 y5ce ff3 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z<span class=\"ff2\"> </span>tyt<span class=\"_ _1\"></span>u\u0142u<span class=\"ff2\"> </span></div><div class=\"t m0 x1e h17 y5cf ff2 fs4 fc0 sc0 ls0 ws0\">leasingu </div></div><div class=\"c wb5 hb6 gs560\"><div class=\"t m0 x7b h17 y5cd ff2 fs4 fc0 sc0 ls0 ws0\">RAZEM </div></div><div class=\"c wb6 h96 gs561\"><div class=\"t m0 x4 h17 y487 ff2 fs4 fc0 sc0 ls0 ws0\">STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA 2023 </div></div><div class=\"c wb3 h96 gs562\"><div class=\"t m0 x78 h17 y487 ff2 fs4 fc0 sc0 ls0 ws0\">1 294,0 </div></div><div class=\"c wb4 h96 gs563\"><div class=\"t m0 x7a h17 y487 ff2 fs4 fc0 sc0 ls0 ws0\">581,8 </div></div><div class=\"c wb5 h96 gs564\"><div class=\"t m0 x7c h17 y487 ff2 fs4 fc0 sc0 ls0 ws0\">1 875,8 </div></div><div class=\"c wb6 h15 gs565\"><div class=\"t m0 x4 h16 y28b ff7 fs4 fc0 sc0 ls0 ws0\">Wp\u0142ywy z tytu\u0142u <span class=\"_ _1\"></span>zaci\u0105gni\u0119cia zad\u0142u<span class=\"_ _1\"></span>\u017cenia:<span class=\"ff1\"> </span></div></div><div class=\"c wb3 h15 gs566\"><div class=\"t m0 x2c h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">796,1 </div></div><div class=\"c wb4 h15 gs567\"><div class=\"t m0 x7a h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">275,2 </div></div><div class=\"c wb5 h15 gs568\"><div class=\"t m0 x7c h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">1 071,3 </div></div><div class=\"c wb6 h6c gs569\"><div class=\"t m0 x65 h7e y5c7 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff4\"> otrzymane fina<span class=\"_ _1\"></span>nsowanie </span></span></div></div><div class=\"c wb3 h6c gs56a\"><div class=\"t m0 x2c h10 y9a ff4 fs4 fc0 sc0 ls0 ws0\">796,1 </div></div><div class=\"c wb4 h6c gs56b\"><div class=\"t m0 x3 h10 y9a ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wb5 h6c gs56c\"><div class=\"t m0 x20 h10 y9a ff4 fs4 fc0 sc0 ls0 ws0\">796,1 </div></div><div class=\"c wb6 h6c gs56d\"><div class=\"t m0 x65 h7e y5c7 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff4\"> <span class=\"ff5\">zawarcie no<span class=\"_ _1\"></span>wych um\u00f3w leasing<span class=\"_ _1\"></span>u<span class=\"ff4\"> </span></span></span></span></div></div><div class=\"c wb3 h6c gs56e\"><div class=\"t m0 x79 h10 y9a ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wb4 h6c gs56f\"><div class=\"t m0 x7a h10 y9a ff4 fs4 fc0 sc0 ls0 ws0\">275,2 </div></div><div class=\"c wb5 h6c gs570\"><div class=\"t m0 x20 h10 y9a ff4 fs4 fc0 sc0 ls0 ws0\">275,2 </div></div><div class=\"c wb6 h15 gs571\"><div class=\"t m0 x4 h16 y28b ff7 fs4 fc0 sc0 ls0 ws0\">Modyfikacje um\u00f3w l<span class=\"_ _1\"></span>easingowych<span class=\"ff1\"> </span></div></div><div class=\"c wb3 h15 gs572\"><div class=\"t m0 x79 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wb4 h15 gs573\"><div class=\"t m0 x8 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">4,5 </div></div><div class=\"c wb5 h15 gs574\"><div class=\"t m0 x85 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">4,5 </div></div><div class=\"c wb6 h15 gs575\"><div class=\"t m0 x4 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">Naliczone odset<span class=\"_ _1\"></span>ki i prowizje </div></div><div class=\"c wb3 h15 gs576\"><div class=\"t m0 x7c h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">72,9 </div></div><div class=\"c wb4 h15 gs577\"><div class=\"t m0 x61 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">45,7 </div></div><div class=\"c wb5 h15 gs578\"><div class=\"t m0 x20 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">118,6 </div></div><div class=\"c wb6 h15 gs579\"><div class=\"t m0 x4 h16 y28b ff7 fs4 fc0 sc0 ls0 ws0\">P\u0142atno\u015bci z tytu\u0142u z<span class=\"_ _1\"></span>ad\u0142u\u017cenia:<span class=\"ff1\"> </span></div></div><div class=\"c wb3 h15 gs57a\"><div class=\"t m0 x3e h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">(727,0) </div></div><div class=\"c wb4 h15 gs57b\"><div class=\"t m0 x39 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">(265,1) </div></div><div class=\"c wb5 h15 gs57c\"><div class=\"t m0 x21 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">(992,1) </div></div><div class=\"c wb6 h6c gs57d\"><div class=\"t m0 x65 h7e y5c7 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff5\">sp\u0142ata zobowi\u0105<span class=\"_ _1\"></span>zania (kapita\u0142u)<span class=\"_ _1\"></span><span class=\"ff4\"> </span></span></span></div></div><div class=\"c wb3 h6c gs57e\"><div class=\"t m0 x3e h10 y9a ff4 fs4 fc0 sc0 ls0 ws0\">(669,6) </div></div><div class=\"c wb4 h6c gs57f\"><div class=\"t m0 x39 h10 y9a ff4 fs4 fc0 sc0 ls0 ws0\">(219,9) </div></div><div class=\"c wb5 h6c gs580\"><div class=\"t m0 x21 h10 y9a ff4 fs4 fc0 sc0 ls0 ws0\">(889,5) </div></div><div class=\"c wb6 h6c gs581\"><div class=\"t m0 x65 h7e y5c7 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff5\">odsetki i prowizj<span class=\"_ _1\"></span>e zap\u0142acone<span class=\"ff4\"> </span></span></span></div></div><div class=\"c wb3 h6c gs582\"><div class=\"t m0 x2c h10 y9a ff4 fs4 fc0 sc0 ls0 ws0\">(35,8) </div></div><div class=\"c wb4 h6c gs583\"><div class=\"t m0 x2b h10 y9a ff4 fs4 fc0 sc0 ls0 ws0\">(33,8) </div></div><div class=\"c wb5 h6c gs584\"><div class=\"t m0 x20 h10 y9a ff4 fs4 fc0 sc0 ls0 ws0\">(69,6) </div></div><div class=\"c wb6 h88 gs585\"><div class=\"t m0 x65 h7e y16c ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff5\">zap\u0142acone odsetki i <span class=\"_ _1\"></span>prowizje <span class=\"_ _1\"></span>stanowi\u0105ce aktywo<span class=\"_ _1\"></span>wane koszty </span></span></div><div class=\"t m0 x6b h10 y12 ff5 fs4 fc0 sc0 ls0 ws0\">finansowania zewn<span class=\"_ _1\"></span>\u0119trznego<span class=\"ff4\"> </span></div></div><div class=\"c wb3 h88 gs586\"><div class=\"t m0 x2c h10 y21c ff4 fs4 fc0 sc0 ls0 ws0\">(21,6) </div></div><div class=\"c wb4 h88 gs587\"><div class=\"t m0 x2b h10 y21c ff4 fs4 fc0 sc0 ls0 ws0\">(11,4) </div></div><div class=\"c wb5 h88 gs588\"><div class=\"t m0 x20 h10 y21c ff4 fs4 fc0 sc0 ls0 ws0\">(33,0) </div></div><div class=\"c wb6 h23 gs589\"><div class=\"t m0 x4 h16 yd5 ff7 fs4 fc0 sc0 ls0 ws0\">R\u00f3\u017cnice kursowe <span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></div><div class=\"c wb3 h23 gs58a\"><div class=\"t m0 x2c h16 yd5 ff1 fs4 fc0 sc0 ls0 ws0\">(20,5) </div></div><div class=\"c wb4 h23 gs58b\"><div class=\"t m0 x61 h16 yd5 ff1 fs4 fc0 sc0 ls0 ws0\">(0,4) </div></div><div class=\"c wb5 h23 gs58c\"><div class=\"t m0 x20 h16 yd5 ff1 fs4 fc0 sc0 ls0 ws0\">(20,9) </div></div><div class=\"c wb6 h15 gs58d\"><div class=\"t m0 x4 h16 y28b ff7 fs4 fc0 sc0 ls0 ws0\">Inne zwi\u0119kszenia/(<span class=\"_ _1\"></span>zmniejszenia)<span class=\"ff1\"> </span></div></div><div class=\"c wb3 h15 gs58e\"><div class=\"t m0 x7a h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">2,7 </div></div><div class=\"c wb4 h15 gs58f\"><div class=\"t m0 x61 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">(1,4) </div></div><div class=\"c wb5 h15 gs590\"><div class=\"t m0 x85 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">1,3 </div></div><div class=\"c wb2 hb7 gs591\"><div class=\"t m0 x4 h17 y6b ff2 fs4 fcb sc0 ls0 ws0\">STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2023 </div></div><div class=\"c wb3 hb7 gs592\"><div class=\"t m0 x78 h17 y6b ff2 fs4 fcb sc0 ls0 ws0\">1 418,2 </div></div><div class=\"c wb4 hb7 gs593\"><div class=\"t m0 x7a h17 y11c ff2 fs4 fcb sc0 ls0 ws0\">640,3 </div></div><div class=\"c wb5 hb7 gs594\"><div class=\"t m0 x7c h17 y6b ff2 fs4 fcb sc0 ls0 ws0\">2 058,5 </div></div><div class=\"c w8 h4 gs552\"><div class=\"t m0 x8 h3 y5db ff7 fs1 fc0 sc0 ls0 ws0\">Zmian\u0119 stanu zad\u0142u\u017cenia na dzie\u0144 31 grudnia 2022 roku przedstawia poni\u017csza tabela:<span class=\"ff1\"> </span></div></div><div class=\"c wb9 hb8 gs595\"><div class=\"t m0 x14 h17 y5dd ff2 fs4 fc0 sc0 ls0 ws0\">Kredyty i <span class=\"ff3\">po\u017cyczki<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></div></div><div class=\"c wb4 hb8 gs596\"><div class=\"t m0 x12 h17 y5de ff3 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z<span class=\"ff2\"> </span>tyt<span class=\"_ _1\"></span>u\u0142u<span class=\"ff2\"> </span></div><div class=\"t m0 x1e h17 y38b ff2 fs4 fc0 sc0 ls0 ws0\">leasingu </div></div><div class=\"c wb5 hb8 gs597\"><div class=\"t m0 x7b h17 y5dd ff2 fs4 fc0 sc0 ls0 ws0\">RAZEM </div></div><div class=\"c wba h96 gs598\"><div class=\"t m0 x4 h17 y487 ff2 fs4 fc2 sc0 ls0 ws0\">STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA 2022 </div></div><div class=\"c wb9 h96 gs599\"><div class=\"t m0 x7c h17 y487 ff2 fs4 fc2 sc0 ls0 ws0\">1 816,2 </div></div><div class=\"c wb4 h96 gs59a\"><div class=\"t m0 x7a h17 y487 ff2 fs4 fc2 sc0 ls0 ws0\">538,8 </div></div><div class=\"c wb5 h96 gs59b\"><div class=\"t m0 x7c h17 y487 ff2 fs4 fc2 sc0 ls0 ws0\">2 355,0 </div></div><div class=\"c wba h15 gs59c\"><div class=\"t m0 x4 h16 y28b ff7 fs4 fc0 sc0 ls0 ws0\">Wp\u0142ywy z tytu\u0142u <span class=\"_ _1\"></span>zaci\u0105gni\u0119cia zad\u0142u<span class=\"_ _1\"></span>\u017cenia:<span class=\"ff1\"> </span></div></div><div class=\"c wb9 h15 gs59d\"><div class=\"t m0 x20 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">156,1 </div></div><div class=\"c wb4 h15 gs59e\"><div class=\"t m0 x7a h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">242,2 </div></div><div class=\"c wb5 h15 gs59f\"><div class=\"t m0 x20 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">398,3 </div></div><div class=\"c wba h6c gs5a0\"><div class=\"t m0 x65 h7e y5c7 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff4\">otrzymane finan<span class=\"_ _1\"></span>sowanie </span></span></div></div><div class=\"c wb9 h6c gs5a1\"><div class=\"t m0 x20 h10 y9a ff4 fs4 fc0 sc0 ls0 ws0\">156,1 </div></div><div class=\"c wb4 h6c gs5a2\"><div class=\"t m0 x3 h10 y9a ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wb5 h6c gs5a3\"><div class=\"t m0 x20 h10 y9a ff4 fs4 fc0 sc0 ls0 ws0\">156,1 </div></div><div class=\"c wba h6c gs5a4\"><div class=\"t m0 x65 h7e y72 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff5\">zawarcie nowy<span class=\"_ _1\"></span>ch um\u00f3w leasi<span class=\"_ _1\"></span>ngu<span class=\"ff4\"> </span></span></span></div></div><div class=\"c wb9 h6c gs5a5\"><div class=\"t m0 x73 h10 y9a ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wb4 h6c gs5a6\"><div class=\"t m0 x7a h10 y9a ff4 fs4 fc0 sc0 ls0 ws0\">242,2 </div></div><div class=\"c wb5 h6c gs5a7\"><div class=\"t m0 x20 h10 y9a ff4 fs4 fc0 sc0 ls0 ws0\">242,2 </div></div><div class=\"c wba h15 gs5a8\"><div class=\"t m0 x4 h16 y28b ff7 fs4 fc0 sc0 ls0 ws0\">Modyfikacje um\u00f3w l<span class=\"_ _1\"></span>easingowych<span class=\"ff1\"> </span></div></div><div class=\"c wb9 h15 gs5a9\"><div class=\"t m0 x73 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wb4 h15 gs5aa\"><div class=\"t m0 x8 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">0,1 </div></div><div class=\"c wb5 h15 gs5ab\"><div class=\"t m0 x85 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">0,1 </div></div><div class=\"c wba h15 gs5ac\"><div class=\"t m0 x4 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">Naliczone odset<span class=\"_ _1\"></span>ki i prowizje </div></div><div class=\"c wb9 h15 gs5ad\"><div class=\"t m0 x75 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">64,5 </div></div><div class=\"c wb4 h15 gs5ae\"><div class=\"t m0 x61 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">31,4 </div></div><div class=\"c wb5 h15 gs5af\"><div class=\"t m0 x79 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">95,9 </div></div><div class=\"c wba h15 gs5b0\"><div class=\"t m0 x4 h16 y28b ff7 fs4 fc0 sc0 ls0 ws0\">P\u0142atno\u015bci z tytu\u0142u z<span class=\"_ _1\"></span>ad\u0142u\u017cenia:<span class=\"ff1\"> </span></div></div><div class=\"c wb9 h15 gs5b1\"><div class=\"t m0 x21 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">(769,9) </div></div><div class=\"c wb4 h15 gs5b2\"><div class=\"t m0 x39 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">(230,6) </div></div><div class=\"c wb5 h15 gs5b3\"><div class=\"t m0 x2c h16 y28b ff1 fs4 fc0 sc0 ls11 ws0\">(1<span class=\"ls0\"> 000,5) </span></div></div><div class=\"c wba h6c gs5b4\"><div class=\"t m0 x65 h7e y5c7 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff5\">sp\u0142ata zobowi\u0105<span class=\"_ _1\"></span>zania (kapita\u0142u)<span class=\"_ _1\"></span><span class=\"ff4\"> </span></span></span></div></div><div class=\"c wb9 h6c gs5b5\"><div class=\"t m0 x21 h10 y9a ff4 fs4 fc0 sc0 ls0 ws0\">(732,0) </div></div><div class=\"c wb4 h6c gs5b6\"><div class=\"t m0 x39 h10 y9a ff4 fs4 fc0 sc0 ls0 ws0\">(200,3) </div></div><div class=\"c wb5 h6c gs5b7\"><div class=\"t m0 x21 h10 y9a ff4 fs4 fc0 sc0 ls0 ws0\">(932,3) </div></div><div class=\"c wba h18 gs5b8\"><div class=\"t m0 x65 h7e y5c7 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff5\">odsetki i prowizj<span class=\"_ _1\"></span>e zap\u0142acone<span class=\"ff4\"> </span></span></span></div></div><div class=\"c wb9 h18 gs5b9\"><div class=\"t m0 x20 h10 y72 ff4 fs4 fc0 sc0 ls0 ws0\">(37,0) </div></div><div class=\"c wb4 h18 gs5ba\"><div class=\"t m0 x2b h10 y72 ff4 fs4 fc0 sc0 ls0 ws0\">(30,3) </div></div><div class=\"c wb5 h18 gs5bb\"><div class=\"t m0 x20 h10 y72 ff4 fs4 fc0 sc0 ls0 ws0\">(67,3) </div></div><div class=\"c wba hb9 gs5bc\"><div class=\"t m0 x65 h7e y388 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff5\">zap\u0142acone <span class=\"_ _9\"></span>odsetki <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>prowizje <span class=\"_ _b\"></span>stanowi\u0105ce <span class=\"_ _9\"></span>aktywowane <span class=\"_ _b\"></span>koszty </span></span></div><div class=\"t m0 x6b h10 y69 ff5 fs4 fc0 sc0 ls0 ws0\">finansowania zewn<span class=\"_ _1\"></span>\u0119trznego<span class=\"ff4\"> </span></div></div><div class=\"c wb9 hb9 gs5bd\"><div class=\"t m0 x75 h10 y20e ff4 fs4 fc0 sc0 ls0 ws0\">(0,9) </div></div><div class=\"c wb4 hb9 gs5be\"><div class=\"t m0 x3 h10 y20e ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wb5 hb9 gs5bf\"><div class=\"t m0 x75 h10 y20e ff4 fs4 fc0 sc0 ls0 ws0\">(0,9) </div></div><div class=\"c wba h15 gs5c0\"><div class=\"t m0 x4 h16 y28b ff7 fs4 fc0 sc0 ls0 ws0\">R\u00f3\u017cnice kursowe <span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></div><div class=\"c wb9 h15 gs5c1\"><div class=\"t m0 x75 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">23,3 </div></div><div class=\"c wb4 h15 gs5c2\"><div class=\"t m0 x3 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wb5 h15 gs5c3\"><div class=\"t m0 x79 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">23,3 </div></div><div class=\"c wba h23 gs5c4\"><div class=\"t m0 x4 h16 yd5 ff1 fs4 fc0 sc0 ls0 ws0\">Inne <span class=\"ff7\">zwi\u0119kszenia/(<span class=\"_ _1\"></span>zmniejszenia)<span class=\"ff1\"> </span></span></div></div><div class=\"c wb9 h23 gs5c5\"><div class=\"t m0 x85 h16 yd5 ff1 fs4 fc0 sc0 ls0 ws0\">3,8 </div></div><div class=\"c wb4 h23 gs5c6\"><div class=\"t m0 x61 h16 yd5 ff1 fs4 fc0 sc0 ls0 ws0\">(0,1) </div></div><div class=\"c wb5 h23 gs5c7\"><div class=\"t m0 x85 h16 yd5 ff1 fs4 fc0 sc0 ls0 ws0\">3,7 </div></div><div class=\"c wb8 hba gs5c8\"><div class=\"t m0 x4 h17 y11c ff2 fs4 fc0 sc0 ls0 ws0\">STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2022 </div></div><div class=\"c wb9 hba gs5c9\"><div class=\"t m0 x7c h17 y11c ff2 fs4 fc0 sc0 ls0 ws0\">1 294,0 </div></div><div class=\"c wb4 hba gs5ca\"><div class=\"t m0 x7a h17 y11c ff2 fs4 fc0 sc0 ls0 ws0\">581,8 </div></div><div class=\"c wb5 hba gs5cb\"><div class=\"t m0 x7c h17 y11c ff2 fs4 fc0 sc0 ls0 ws0\">1 875,8 </div></div>7.3.<span class=\"ffb ls0\"> <span class=\"ff3\">PRAWO DO U\u017bYTKOWANI<span class=\"_ _0\"></span>A SK\u0141ADNIKA AKTYW\u00d3<span class=\"_ _0\"></span>W<span class=\"ff2\"> </span></span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>PRAWO DO U\u017b<span class=\"_ _1\"></span>YTKOWANIA <span class=\"_ _1\"></span>SK\u0141ADNIKA AK<span class=\"_ _1\"></span>TYW\u00d3W<span class=\"ffa\"> </span>Z <span class=\"_ _9\"></span>dniem <span class=\"_ _9\"></span>rozpocz\u0119cia <span class=\"_ _9\"></span>umowy <span class=\"_ _9\"></span>leasingu <span class=\"_ _9\"></span>Grupa <span class=\"_ _9\"></span>ujmuje <span class=\"_ _9\"></span>sk\u0142adnik <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _9\"></span>prawa <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>u\u017cytkowania <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>zobowi\u0105<span class=\"_ _1\"></span>zanie <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>tyt<span class=\"_ _9\"></span>u\u0142u <span class=\"_ _9\"></span>leasingu. <span class=\"_ _9\"></span>Zasady <span class=\"_ _9\"></span>dotycz\u0105c<span class=\"_ _1\"></span>e ujmowania zobowi<span class=\"_ _1\"></span>\u0105zania z tytu\u0142u le<span class=\"_ _1\"></span>asingu przedsta<span class=\"_ _1\"></span>wiono w Nocie 6.2.<span class=\"ff4\"> </span>Grupa u<span class=\"_ _0\"></span>\u017cytkuje w <span class=\"_ _0\"></span>ramach <span class=\"_ _0\"></span>leasingu g<span class=\"_ _0\"></span>\u0142\u00f3wni<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>kombajny <span class=\"_ _0\"></span>\u015bcianowe i <span class=\"_ _0\"></span>chodnikowe oraz <span class=\"_ _0\"></span>maszyny <span class=\"_ _0\"></span>g\u00f3rnicze, \u015b<span class=\"_ _0\"></span>rodki transportu <span class=\"_ _0\"></span>oraz nieruch<span class=\"_ _9\"></span>omo<span class=\"_ _1\"></span>\u015bci <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>prawo <span class=\"ff4\">wieczystego </span>u\u017cytkowania gru<span class=\"_ _1\"></span>nt\u00f3w.<span class=\"ff4\"> </span>Na dzie\u0144 pocz\u0105t<span class=\"_ _1\"></span>kowego uj\u0119cia s<span class=\"_ _1\"></span>k\u0142adniki aktyw\u00f3w z tyt<span class=\"_ _1\"></span>u\u0142u prawa do <span class=\"_ _1\"></span>u\u017cytkowania wy<span class=\"_ _1\"></span>cenia si\u0119 wed\u0142ug k<span class=\"_ _1\"></span>osztu, kt\u00f3ry obej<span class=\"_ _1\"></span>muje:<span class=\"_ _0\"></span><span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">kwot\u0119 pocz\u0105t<span class=\"_ _1\"></span>kowej wyceny zobowi<span class=\"_ _1\"></span>\u0105zania z tytu\u0142<span class=\"_ _1\"></span>u leasingu,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">wszelkie op\u0142aty l<span class=\"_ _1\"></span>easingowe zap\u0142<span class=\"_ _1\"></span>acone w dacie rozpocz\u0119ci<span class=\"_ _1\"></span>a lub przed t\u0105 dat\u0105, p<span class=\"_ _1\"></span>omniejszon<span class=\"_ _1\"></span>e o wszelkie otrzyma<span class=\"_ _1\"></span>ne zach\u0119ty lea<span class=\"_ _1\"></span>singowe,<span class=\"_ _1c\"> </span></span></span><div class=\"c wd8 h68 gs769\"><div class=\"t m0 x2 h17 ya1 ff3 fs4 fce sc0 ls0 ws0\">ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span></div></div><div class=\"c w8 h4 gs76a\"><div class=\"t m0 x8 h16 y376 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">wszelkie poc<span class=\"_ _1\"></span>z\u0105tkowe koszty be<span class=\"_ _1\"></span>zpo\u015brednie poniesi<span class=\"_ _1\"></span>one przez leasin<span class=\"_ _1\"></span>gobiorc\u0119 w zwi\u0105<span class=\"_ _1\"></span>zku z zawarciem umo<span class=\"_ _1\"></span>wy leasingu,<span class=\"ff4\"> </span></span></span></div><div class=\"t m0 x8 h16 y6c5 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">szacunek <span class=\"_ _8\"> </span>koszt\u00f3w,  kt\u00f3re <span class=\"_ _8\"> </span>maj\u0105  zosta\u0107 <span class=\"_ _8\"> </span>poniesione  prz<span class=\"_ _1\"></span>ez  leasingo<span class=\"_ _1\"></span>biorc\u0119  w <span class=\"_ _8\"> </span>zwi\u0105zku  z <span class=\"_ _8\"> </span>obowi\u0105zkiem  d<span class=\"_ _1\"></span>emonta\u017cu  i <span class=\"_ _8\"> </span>usuni\u0119cia  baz<span class=\"_ _1\"></span>owego  sk\u0142a<span class=\"_ _1\"></span>dnika  aktyw<span class=\"_ _1\"></span>\u00f3w </span></span></div><div class=\"t m0 x53 h10 y6c6 ff4 fs4 fc0 sc0 ls0 ws0\">lub <span class=\"ff5\">przeprowadzeni<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>renowacji <span class=\"_ _0\"></span>miejsca, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>kt\u00f3rym <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>zna<span class=\"_ _0\"></span>jdowa\u0142, lub <span class=\"_ _0\"></span>przeprowadzeniem <span class=\"_ _0\"></span>renowacji b<span class=\"_ _0\"></span>azowego sk<span class=\"_ _0\"></span>\u0142adnika aktyw\u00f3w <span class=\"_ _0\"></span>do <span class=\"_ _9\"></span>stanu<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _0\"></span>wymaganego p<span class=\"_ _0\"></span>rz<span class=\"ls10\">ez </span></span></span></div><div class=\"t m0 x53 h10 y6c7 ff5 fs4 fc0 sc0 ls0 ws0\">warunki leasingu, c<span class=\"_ _1\"></span>hyba \u017ce te koszty <span class=\"_ _1\"></span>s\u0105 ponoszone w <span class=\"_ _1\"></span>celu wytworzeni<span class=\"_ _1\"></span>a zapas\u00f3w.<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h10 y6c8 ff5 fs4 fc0 sc0 ls0 ws0\">Po <span class=\"_ _0\"></span>dac<span class=\"_ _0\"></span>ie <span class=\"_ _0\"></span>rozpocz\u0119cia <span class=\"_ _0\"></span>leasingu <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupa <span class=\"_ _0\"></span>wycenia <span class=\"_ _0\"></span>sk\u0142adnik <span class=\"_ _9\"></span>aktyw\u00f3w z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _9\"></span>prawa <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>u\u017cytkowania <span class=\"_ _0\"></span>wed\u0142ug <span class=\"_ _9\"></span>kosztu <span class=\"_ _0\"></span>pomniejszonego <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>\u0142\u0105c<span class=\"_ _9\"></span><span class=\"ff4\">zne <span class=\"_ _0\"></span>odpisy <span class=\"_ _9\"></span>amort<span class=\"_ _1\"></span>yzacyjne<span class=\"_ _1\"></span> </span></div><div class=\"t m0 x8 h10 y615 ff5 fs4 fc0 sc0 ls0 ws0\">(umorzenie) <span class=\"_ _1\"></span>i \u0142\u0105czne strat<span class=\"_ _1\"></span>y z tytu\u0142<span class=\"_ _1\"></span>u utrat<span class=\"_ _1\"></span>y warto\u015bci <span class=\"_ _1\"></span>oraz skoryg<span class=\"_ _1\"></span>owanego z <span class=\"_ _1\"></span>tytu\u0142u ja<span class=\"_ _1\"></span>kiejkolwiek <span class=\"_ _1\"></span>aktualizacji <span class=\"_ _1\"></span>wyceny <span class=\"_ _1\"></span>zobowi\u0105zania <span class=\"_ _1\"></span>z<span class=\"_ _0\"></span><span class=\"ff4\"> </span>tytu\u0142u leasin<span class=\"_ _1\"></span>gu poza <span class=\"_ _1\"></span>odwracaniem<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h10 y6c9 ff4 fs4 fc0 sc0 ls0 ws0\">dyskonta.  </div><div class=\"t m0 x8 h10 y6ca ff4 fs4 fc0 sc0 ls0 ws0\">Grupa <span class=\"ff5\">o<span class=\"_ _1\"></span>kre\u015bla <span class=\"_ _1\"></span>stawki <span class=\"_ _5\"></span>amortyzacji dla <span class=\"_ _5\"></span>poszczeg\u00f3lnych <span class=\"_ _1\"></span>sk\u0142adnik\u00f3w <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rawa <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>u\u017cytkow<span class=\"_ _1\"></span>ania <span class=\"_ _1\"></span>aktyw\u00f3w. Prawo <span class=\"_ _5\"></span>do u\u017cytkowa<span class=\"_ _1\"></span>nia s<span class=\"_ _1\"></span>k\u0142adnika <span class=\"_ _1\"></span>aktyw\u00f3w <span class=\"_ _5\"></span>amortyzuje si\u0119 <span class=\"_ _5\"></span>liniowo </span></div><div class=\"t m0 x8 h10 y616 ff5 fs4 fc0 sc0 ls0 ws0\">przez okres u\u017cytkowania aktyw\u00f3w nie d\u0142u\u017cszy ni\u017c ok<span class=\"_ _0\"></span>res leasingu wynikaj\u0105cy z zawartych um\u00f3w. Stawki amortyz<span class=\"_ _0\"></span>acyjne uzale\u017cnione s\u0105 od ok<span class=\"_ _0\"></span>resu trwania umowy<span class=\"_ _1\"></span>. </div><div class=\"t m0 x8 h10 y6cb ff5 fs4 fc0 sc0 ls0 ws0\">W <span class=\"_ _b\"></span>przypadku <span class=\"_ _b\"></span>um\u00f3w <span class=\"_ _9\"></span>na<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>czas <span class=\"_ _9\"></span>nieok<span class=\"_ _0\"></span>re\u015blo<span class=\"_ _1\"></span>ny <span class=\"_ _b\"> </span>okres <span class=\"_ _b\"></span>amortyzacji <span class=\"_ _9\"></span>usta<span class=\"_ _0\"></span>la <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>podstawie <span class=\"_ _b\"> </span>na<span class=\"_ _0\"></span>jbardziej <span class=\"_ _9\"></span>prawdopodobnego <span class=\"_ _b\"></span>okresu <span class=\"_ _9\"></span>u\u017cytkowania <span class=\"_ _b\"></span>sk\u0142adnika, <span class=\"_ _9\"></span>b\u0105d\u017a <span class=\"_ _b\"> </span>te\u017c </div><div class=\"t m0 x8 h10 y4e4 ff5 fs4 fc0 sc0 ls0 ws0\">przyjmuje za o<span class=\"_ _1\"></span>kres jego amorty<span class=\"_ _1\"></span>zacji okres \u017cywot<span class=\"_ _1\"></span>no\u015bci danego <span class=\"_ _1\"></span>Zak\u0142adu JSW, w zale<span class=\"_ _1\"></span>\u017cno\u015bci od tego c<span class=\"_ _1\"></span>o lepiej odz<span class=\"_ _1\"></span>wierciedla rozs\u0105dni<span class=\"_ _1\"></span>e pewny okres <span class=\"_ _1\"></span>przez jaki Gru<span class=\"_ _1\"></span>pa </div><div class=\"t m0 x8 h10 y6cc ff5 fs4 fc0 sc0 ls0 ws0\">nie skor<span class=\"_ _1\"></span>zysta z <span class=\"_ _5\"></span>opcji wypowiedzenia <span class=\"_ _5\"></span>umowy. Je\u017celi <span class=\"_ _1\"></span>Grupa <span class=\"_ _1\"></span>ma w<span class=\"_ _1\"></span>ystarczaj\u0105c<span class=\"_ _1\"></span>\u0105 pewn<span class=\"_ _1\"></span>o\u015b\u0107, \u017ce <span class=\"_ _5\"></span>skorzysta z <span class=\"_ _1\"></span>opcji <span class=\"_ _1\"></span>kupna, <span class=\"_ _1\"></span>sk\u0142adnik a<span class=\"_ _1\"></span>ktyw\u00f3<span class=\"_ _0\"></span>w <span class=\"_ _1\"></span>z tytu\u0142u<span class=\"_ _1\"></span> praw<span class=\"_ _1\"></span>a do<span class=\"ff4\"> </span>u\u017cytk<span class=\"_ _1\"></span>owania </div><div class=\"t m0 x8 h10 y6cd ff4 fs4 fc0 sc0 ls0 ws0\">amor<span class=\"ff5\">tyzuje si\u0119 prze<span class=\"_ _1\"></span>z okres u\u017cytkow<span class=\"_ _1\"></span>ania danego sk\u0142<span class=\"_ _1\"></span>adnika aktyw\u00f3w.<span class=\"ff4\"> </span></span></div><div class=\"t m0 x61 h10 y6ce ff5 fs4 fc0 sc0 ls0 ws0\">Szacowane okresy <span class=\"_ _1\"></span>u\u017cytkowania dl<span class=\"_ _1\"></span>a poszczeg\u00f3ln<span class=\"_ _1\"></span>ych grup prawa do u\u017c<span class=\"_ _1\"></span>ytkowania akt<span class=\"_ _1\"></span>ywa wynosz\u0105 odpo<span class=\"_ _1\"></span>wiednio:<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h16 y4ee ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Budynki i budowle <span class=\"ls4\">                           <span class=\"_ _0\"></span>                 <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>      <span class=\"_ _0\"></span></span>                      <span class=\"_ _1\"></span>                    <span class=\"ls5\">1 </span>- 67 lat, </span></span></div><div class=\"t m0 x8 h16 y6cf ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Urz\u0105dzenia tech<span class=\"_ _1\"></span>niczne i maszyn<span class=\"_ _1\"></span>y<span class=\"ff4 ls4\">             <span class=\"_ _0\"></span>            <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>         <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>             <span class=\"_ _0\"></span>      <span class=\"_ _0\"></span><span class=\"ls0\">2 m-<span class=\"ls13\">ce </span></span></span>\u2013<span class=\"ff4\"> 25 lat, </span></span></span></div><div class=\"t m0 x8 h16 y6d0 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">\u015arodki transport<span class=\"_ _1\"></span>u<span class=\"ff4 ls4\">               <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>         <span class=\"_ _0\"></span>     <span class=\"ls0\">                                   <span class=\"_ _1\"></span>                                 <span class=\"_ _1\"></span>       2 m-<span class=\"ls13\">ce </span><span class=\"ff5\">\u2013</span> 20 lat, </span></span></span></span></div><div class=\"t m0 x8 h16 y6d1 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Inne rzeczowe <span class=\"_ _1\"></span>aktywa trwa\u0142e<span class=\"ff4 ls4\">                     <span class=\"_ _0\"></span>                 <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>              <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>        <span class=\"_ _0\"></span>     <span class=\"ls5\">1 <span class=\"ls0\">- 6 lat, </span></span></span></span></span></div><div class=\"t m0 x8 h16 y6d2 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Grunty<span class=\"ls4\">                    </span> <span class=\"_ _0\"></span>                   <span class=\"_ _1\"></span>                      <span class=\"_ _1\"></span>                                  <span class=\"_ _1\"></span>                                 <span class=\"_ _1\"></span>      <span class=\"ls5\">2 </span>- 65 lat, </span></span></div><div class=\"t m0 x8 h16 y7e ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Prawo wieczyst<span class=\"_ _1\"></span>ego u\u017cytkowania gr<span class=\"_ _1\"></span>unt\u00f3w<span class=\"ff4\">            <span class=\"_ _1\"></span>                             <span class=\"_ _1\"></span>                                 <span class=\"_ _1\"></span>      <span class=\"ls5\">9 </span>- 99 lat.<span class=\"_ _1c\"> </span></span></span></span><span class=\"ffc\"><span class=\"ff5 fc0\"><span class=\"ff4\"> </span></span></span></div><div class=\"t m0 x8 h10 y35b ff5 fs4 fc0 sc0 ls0 ws0\">Grupa nie ujmuj<span class=\"_ _1\"></span>e aktyw\u00f3w i zobowi<span class=\"_ _1\"></span>\u0105za\u0144 z tytu\u0142u lea<span class=\"_ _1\"></span>singu w przypad<span class=\"_ _1\"></span>ku ujmowania:<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h16 y6d3 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">leasingu <span class=\"_ _8\"> </span>kr\u00f3tkoterminowego <span class=\"_ _8\"> </span>\u2013<span class=\"ff4\">  </span>leasing, <span class=\"_ _8\"> </span>kt\u00f3r<span class=\"_ _1\"></span>y  w <span class=\"_ _8\"> </span>dacie  ro<span class=\"_ _1\"></span>zpocz\u0119cia <span class=\"_ _8\"> </span>ma  okres <span class=\"_ _8\"> </span>leasingu <span class=\"_ _8\"> </span>nie  d\u0142u\u017c<span class=\"_ _1\"></span>szy  ni\u017c <span class=\"_ _8\"> </span>12  mi<span class=\"_ _1\"></span>esi\u0119cy. <span class=\"_ _8\"> </span>Uproszczenia <span class=\"_ _8\"> </span>tego  ni<span class=\"_ _1\"></span>e  zast<span class=\"_ _1\"></span>osowano </span></span></div><div class=\"t m0 x53 h10 y5b3 ff4 fs4 fc0 sc0 ls5 ws0\">do<span class=\"ls0\"> <span class=\"ff5\">kr\u00f3tkoter<span class=\"_ _1\"></span>minowych <span class=\"_ _5\"></span>um\u00f3w le<span class=\"_ _1\"></span>asingu <span class=\"_ _5\"></span>\u015b<span class=\"_ _0\"></span>rodk\u00f3w <span class=\"_ _5\"></span>produkcji, <span class=\"_ _1\"></span>wykorzystywa<span class=\"_ _1\"></span>nych <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>podziemnych <span class=\"_ _1\"></span>zak\u0142adach <span class=\"_ _5\"></span>g\u00f3rniczych. <span class=\"_ _5\"></span>Leasing, <span class=\"_ _1\"></span>w<span class=\"ff4\"> </span>kt\u00f3rym <span class=\"_ _1\"></span>wprowadzono <span class=\"_ _5\"></span>opcj\u0119 <span class=\"_ _1\"></span>kupna<span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x53 h10 y6d4 ff5 fs4 fc0 sc0 ls0 ws0\">nie jest leasingiem <span class=\"_ _1\"></span>kr\u00f3tkoterminowym,<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h16 y6d5 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">leasingu dotycz\u0105cego akty<span class=\"_ _1\"></span>w\u00f3w o niskiej warto\u015bci \u2013<span class=\"ff4\"> <span class=\"_ _0\"></span></span>czyli takich, kt\u00f3rych jednostkow<span class=\"_ _1\"></span>a warto\u015b\u0107 pocz\u0105tkowa nowego sk\u0142adnika przedmiotu leasingu nie przekra<span class=\"_ _1\"></span>cza </span></span></div><div class=\"t m0 x53 h10 y449 ff5 fs4 fc0 sc0 ls0 ws0\">20 tys. PLN, z w<span class=\"_ _1\"></span>y\u0142\u0105czeniem prawa <span class=\"_ _1\"></span>wieczystego u\u017cytko<span class=\"_ _1\"></span>wania grunt\u00f3w ora<span class=\"_ _1\"></span>z um\u00f3w leasingu, <span class=\"_ _1\"></span>w kt\u00f3rych wprow<span class=\"_ _1\"></span>adzono opcj\u0119 <span class=\"_ _1\"></span>kupna.<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h10 y2d1 ff5 fs4 fc0 sc0 ls0 ws0\">P\u0142atno\u015bci zwi\u0105zane z l<span class=\"_ _1\"></span>easingiem kr<span class=\"_ _1\"></span>\u00f3tkoterminowym i le<span class=\"_ _1\"></span>asingiem akt<span class=\"_ _1\"></span>yw\u00f3w o niskiej warto\u015bci ujmowane <span class=\"_ _1\"></span>s\u0105 liniowo w kos<span class=\"_ _1\"></span>ztach bie\u017c\u0105cego okre<span class=\"_ _1\"></span>su.<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h10 y6d6 ff5 fs4 fc0 sc0 ls0 ws0\">W przypadku leasingu, gdzie Grupa jest leasingobiorc\u0105, dla um\u00f3w zawieraj<span class=\"_ _1\"></span>\u0105cych zar\u00f3wno elementy leasin<span class=\"_ _1\"></span>gowe jak i elementy niel<span class=\"_ _0\"></span><span class=\"ff4\">easingowe, w przypadku braku<span class=\"_ _1\"></span> </span></div><div class=\"t m0 x8 h10 y6d7 ff5 fs4 fc0 sc0 ls0 ws0\">mo\u017cliwo\u015bci ich w<span class=\"_ _1\"></span>yodr\u0119bnienia, Grup<span class=\"_ _1\"></span>a stosuje uproszczenie i <span class=\"_ _1\"></span>ujmuje ka\u017cdy elem<span class=\"_ _1\"></span>ent leasingowy i <span class=\"_ _1\"></span>nieleasingowy ja<span class=\"_ _1\"></span>ko pojedynczy elem<span class=\"_ _1\"></span>ent leasingowy.<span class=\"ff4\"> </span></div><div class=\"t m0 x8 hcc y6d8 ff1 fsa fc0 sc0 ls0 ws0\"> </div></div><div class=\"c wd9 h68 gs76b\"><div class=\"t m0 x2 h17 y34c ff3 fs4 fce sc0 ls0 ws0\">ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w8 h4 gs76a\"><div class=\"t m0 x8 h73 y666 ff9 fs4 fc0 sc0 ls0 ws0\">Utrata warto\u015bci<span class=\"ffa\"> </span></div><div class=\"t m0 x8 h10 y6da ff5 fs4 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _0\"></span>ocenia <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ka\u017cdy <span class=\"_ _9\"></span>dzie<span class=\"_ _1\"></span>\u0144 <span class=\"_ _0\"></span>ko\u0144cz\u0105cy <span class=\"_ _0\"></span>okres <span class=\"_ _9\"></span>sprawozdawc<span class=\"_ _1\"></span>zy <span class=\"_ _0\"></span>czy <span class=\"_ _9\"></span>zaistnia\u0142<span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>obiektywne <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzes\u0142anki <span class=\"_ _0\"></span>mog\u0105ce <span class=\"_ _9\"></span>wskazywa\u0107 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>utrat\u0119 <span class=\"_ _9\"></span>warto\u015bci sk<span class=\"_ _0\"></span>\u0142adnik\u00f3<span class=\"_ _1\"></span>w <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ktyw\u00f3w<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h10 y6db ff4 fs4 fc0 sc0 ls0 ws0\">z <span class=\"ff5\">tytu\u0142u prawa do u<span class=\"_ _1\"></span>\u017cytkowania. Testy <span class=\"_ _1\"></span>na utrat\u0119 w<span class=\"_ _1\"></span>arto\u015bci s\u0105 przeprowad<span class=\"_ _1\"></span>zane zgodnie z za<span class=\"_ _1\"></span>sadami rachunkow<span class=\"_ _1\"></span>o\u015bci przedstawio<span class=\"_ _1\"></span>nymi w No<span class=\"ff4\">c<span class=\"_ _0\"></span>ie 7.4.<span class=\"_ _1c\"> </span></span></span><span class=\"ff5\"><span class=\"ff4\"><span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x8 h54 y28d ff3 fs1 fc1 sc0 ls0 ws0\">PRAWO DO U\u017bYTKOWANIA SK\u0141ADNIKA AKTYW\u00d3W<span class=\"ff2\"> </span></div></div><div class=\"c wdb hbf gs76c\"><div class=\"t m0 x16 h17 y282 ff2 fs4 fc2 sc0 ls0 ws0\">Nota </div></div><div class=\"c wdc hbf gs76d\"><div class=\"t m0 x31 h17 y282 ff2 fs4 fc0 sc0 ls0 ws0\">Grunty </div></div><div class=\"c wdd hbf gs76e\"><div class=\"t m0 x45 h17 y640 ff2 fs4 fc0 sc0 ls0 ws0\">Budynki </div><div class=\"t m0 x14 h17 y16c ff2 fs4 fc0 sc0 ls0 ws0\">i budowle </div></div><div class=\"c w87 hbf gs76f\"><div class=\"t m0 x43 h17 y641 ff3 fs4 fc0 sc0 ls0 ws0\">Urz\u0105dzenia<span class=\"ff2\"> </span></div><div class=\"t m0 x41 h17 y282 ff2 fs4 fc0 sc0 ls0 ws0\">techniczne </div><div class=\"t m0 x50 h17 y2ba ff2 fs4 fc0 sc0 ls0 ws0\">i maszyny </div></div><div class=\"c w1e hbf gs770\"><div class=\"t m0 x36 h17 y27c ff2 fs4 fc0 sc0 ls0 ws0\">Inne </div><div class=\"t m0 x17 h17 y640 ff2 fs4 fc0 sc0 ls0 ws0\">rzeczowe </div><div class=\"t m0 x24 h17 y16c ff2 fs4 fc0 sc0 ls0 ws0\">aktywa </div><div class=\"t m0 x47 h17 y253 ff3 fs4 fc0 sc0 ls0 ws0\">trwa\u0142e<span class=\"ff2\"> </span></div></div><div class=\"c w87 hbf gs771\"><div class=\"t m0 x52 h17 y27c ff2 fs4 fc0 sc0 ls0 ws0\">Prawo </div><div class=\"t m0 x6b h17 y640 ff2 fs4 fc0 sc0 ls0 ws0\">wieczystego </div><div class=\"t m0 x4c h17 y16c ff3 fs4 fc0 sc0 ls0 ws0\">u\u017cytkowania<span class=\"ff2\"> </span></div><div class=\"t m0 x45 h17 y253 ff3 fs4 fc0 sc0 ls0 ws0\">grunt\u00f3w<span class=\"ff2\"> </span></div></div><div class=\"c wde hbf gs772\"><div class=\"t m0 x42 h17 y282 ff2 fs4 fc0 sc0 ls0 ws0\">Razem </div></div><div class=\"c wda hb5 gs773\"><div class=\"t m0 x4 h17 y210 ff2 fs4 fc0 sc0 ls0 ws0\">STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA 2023 </div></div><div class=\"c wda h36 gs774\"><div class=\"t m0 x4 h16 y2a5 ff7 fs4 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 brutto<span class=\"ff1\"> </span></div></div><div class=\"c wdc h36 gs775\"><div class=\"t m0 x47 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">16,6 </div></div><div class=\"c wdd h36 gs776\"><div class=\"t m0 x34 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">9,6 </div></div><div class=\"c w87 h36 gs777\"><div class=\"t m0 x47 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">705,4 </div></div><div class=\"c w1e h36 gs778\"><div class=\"t m0 x49 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">33,7 </div></div><div class=\"c w87 h36 gs779\"><div class=\"t m0 x47 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">211,8 </div></div><div class=\"c wde h36 gs77a\"><div class=\"t m0 x14 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">977,1 </div></div><div class=\"c wda hcd gs77b\"><div class=\"t m0 x4 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">Umorzenie * </div></div><div class=\"c wdc hcd gs77c\"><div class=\"t m0 x52 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(1,7) </div></div><div class=\"c wdd hcd gs77d\"><div class=\"t m0 x49 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(4,4) </div></div><div class=\"c w87 hcd gs77e\"><div class=\"t m0 x3f h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(384,6) </div></div><div class=\"c w1e hcd gs77f\"><div class=\"t m0 x52 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(13,0) </div></div><div class=\"c w87 hcd gs780\"><div class=\"t m0 x52 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(39,6) </div></div><div class=\"c wde hcd gs781\"><div class=\"t m0 x43 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(443,3) </div></div><div class=\"c wda h36 gs782\"><div class=\"t m0 x4 h17 y2a5 ff3 fs4 fc0 sc0 ls0 ws0\">WARTO\u015a\u0106 KSI\u0118G<span class=\"_ _1\"></span>OWA NETTO <span class=\"ff2\"> </span></div></div><div class=\"c wdc h36 gs783\"><div class=\"t m0 x47 h17 y2a5 ff2 fs4 fc0 sc0 ls0 ws0\">14,9 </div></div><div class=\"c wdd h36 gs784\"><div class=\"t m0 x34 h17 y2a5 ff2 fs4 fc0 sc0 ls0 ws0\">5,2 </div></div><div class=\"c w87 h36 gs785\"><div class=\"t m0 x47 h17 y2a5 ff2 fs4 fc0 sc0 ls0 ws0\">320,8 </div></div><div class=\"c w1e h36 gs786\"><div class=\"t m0 x49 h17 y2a5 ff2 fs4 fc0 sc0 ls0 ws0\">20,7 </div></div><div class=\"c w87 h36 gs787\"><div class=\"t m0 x47 h17 y2a5 ff2 fs4 fc0 sc0 ls0 ws0\">172,2 </div></div><div class=\"c wde h36 gs788\"><div class=\"t m0 x14 h17 y2a5 ff2 fs4 fc0 sc0 ls0 ws0\">533,8 </div></div><div class=\"c wda h6f gs789\"><div class=\"t m0 x4 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Nowe umowy leasi<span class=\"_ _1\"></span>ngu </div></div><div class=\"c wdc h6f gs78a\"><div class=\"t m0 x49 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,7 </div></div><div class=\"c wdd h6f gs78b\"><div class=\"t m0 x34 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">3,0 </div></div><div class=\"c w87 h6f gs78c\"><div class=\"t m0 x47 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">250,1 </div></div><div class=\"c w1e h6f gs78d\"><div class=\"t m0 x49 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">19,9 </div></div><div class=\"c w87 h6f gs78e\"><div class=\"t m0 x34 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">1,5 </div></div><div class=\"c wde h6f gs78f\"><div class=\"t m0 x14 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">275,2 </div></div><div class=\"c wda h19 gs790\"><div class=\"t m0 x4 h16 y2a5 ff7 fs4 fc0 sc0 ls0 ws0\">Modyfikacje um\u00f3w l<span class=\"_ _1\"></span>easingowych<span class=\"ff1\"> </span></div></div><div class=\"c wdc h19 gs791\"><div class=\"t m0 x49 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">2,2 </div></div><div class=\"c wdd h19 gs792\"><div class=\"t m0 x34 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">0,4 </div></div><div class=\"c w87 h19 gs793\"><div class=\"t m0 x49 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(0,3) </div></div><div class=\"c w1e h19 gs794\"><div class=\"t m0 x1b h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h19 gs795\"><div class=\"t m0 x34 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">2,2 </div></div><div class=\"c wde h19 gs796\"><div class=\"t m0 x5e h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">4,5 </div></div><div class=\"c wda h36 gs797\"><div class=\"t m0 x4 h16 y2a5 ff7 fs4 fc0 sc0 ls0 ws0\">Inne zwi\u0119kszenia<span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></div><div class=\"c wdc h36 gs798\"><div class=\"t m0 x49 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">0,4 </div></div><div class=\"c wdd h36 gs799\"><div class=\"t m0 x1b h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h36 gs79a\"><div class=\"t m0 x1b h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1e h36 gs79b\"><div class=\"t m0 x1b h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h36 gs79c\"><div class=\"t m0 x34 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">0,1 </div></div><div class=\"c wde h36 gs79d\"><div class=\"t m0 x5e h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">0,5 </div></div><div class=\"c wda h36 gs79e\"><div class=\"t m0 x4 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">Amortyzacja </div></div><div class=\"c wdc h36 gs79f\"><div class=\"t m0 x52 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(0,6) </div></div><div class=\"c wdd h36 gs7a0\"><div class=\"t m0 x49 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(1,4) </div></div><div class=\"c w87 h36 gs7a1\"><div class=\"t m0 x3f h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(186,1) </div></div><div class=\"c w1e h36 gs7a2\"><div class=\"t m0 x49 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(6,2) </div></div><div class=\"c w87 h36 gs7a3\"><div class=\"t m0 x49 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(2,6) </div></div><div class=\"c wde h36 gs7a4\"><div class=\"t m0 x43 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(196,9) </div></div><div class=\"c wda h19 gs7a5\"><div class=\"t m0 x4 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">Inne zmniejszenia </div></div><div class=\"c wdc h19 gs7a6\"><div class=\"t m0 x1c h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wdd h19 gs7a7\"><div class=\"t m0 x49 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(3,5) </div></div><div class=\"c w87 h19 gs7a8\"><div class=\"t m0 x49 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(3,5) </div></div><div class=\"c w1e h19 gs7a9\"><div class=\"t m0 x49 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(1,4) </div></div><div class=\"c w87 h19 gs7aa\"><div class=\"t m0 x49 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(2,1) </div></div><div class=\"c wde h19 gs7ab\"><div class=\"t m0 x50 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(10,5) </div></div><div class=\"c wda h36 gs7ac\"><div class=\"t m0 x4 h16 y2a5 ff7 fs4 fc0 sc0 ls0 ws0\">Odpis aktualizuj<span class=\"_ _1\"></span>\u0105cy <span class=\"ff1\">- utworzenie </span></div></div><div class=\"c wdb h36 gs7ad\"><div class=\"t m0 x1a h16 y2a5 ff1 fs4 fc2 sc0 ls0 ws0\">7.4 </div></div><div class=\"c wdc h36 gs7ae\"><div class=\"t m0 x1c h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wdd h36 gs7af\"><div class=\"t m0 x49 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(0,1) </div></div><div class=\"c w87 h36 gs7b0\"><div class=\"t m0 x52 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(11,6) </div></div><div class=\"c w1e h36 gs7b1\"><div class=\"t m0 x1b h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h36 gs7b2\"><div class=\"t m0 x49 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(1,3) </div></div><div class=\"c wde h36 gs7b3\"><div class=\"t m0 x50 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(13,0) </div></div><div class=\"c wda h36 gs7b4\"><div class=\"t m0 x4 h16 y2a5 ff7 fs4 fc0 sc0 ls0 ws0\">Odpis aktualizuj<span class=\"_ _1\"></span>\u0105cy <span class=\"ff1\">- </span>odwr\u00f3cenie<span class=\"ff1\"> </span></div></div><div class=\"c wdb h36 gs7b5\"><div class=\"t m0 x1a h16 y2a5 ff1 fs4 fc2 sc0 ls0 ws0\">7.4 </div></div><div class=\"c wdc h36 gs7b6\"><div class=\"t m0 x1c h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wdd h36 gs7b7\"><div class=\"t m0 x1b h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h36 gs7b8\"><div class=\"t m0 x34 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">0,4 </div></div><div class=\"c w1e h36 gs7b9\"><div class=\"t m0 x1b h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h36 gs7ba\"><div class=\"t m0 x34 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">0,3 </div></div><div class=\"c wde h36 gs7bb\"><div class=\"t m0 x5e h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">0,7 </div></div><div class=\"c wda hcf gs7bd\"><div class=\"t m0 x4 h16 y6e8 ff7 fs4 fc0 sc0 ls0 ws0\">Odpis aktualizuj<span class=\"_ _1\"></span>\u0105cy \u2013<span class=\"ff1\"> inne ** </span></div></div><div class=\"c wdc hcf gs7be\"><div class=\"t m0 x1c h16 y6e8 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wdd hcf gs7bf\"><div class=\"t m0 x1b h16 y6e8 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 hcf gs7c0\"><div class=\"t m0 x1b h16 y6e8 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1e hcf gs7c1\"><div class=\"t m0 x1b h16 y6e8 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 hcf gs7c2\"><div class=\"t m0 x49 h16 y6e8 ff1 fs4 fc0 sc0 ls0 ws0\">(4,3) </div></div><div class=\"c wde hcf gs7c3\"><div class=\"t m0 x4a h16 y6e8 ff1 fs4 fc0 sc0 ls0 ws0\">(4,3) </div></div><div class=\"c wda h36 gs7c4\"><div class=\"t m0 x4 h17 y2a5 ff3 fs4 fc0 sc0 ls0 ws0\">WARTO\u015a\u0106 KSI\u0118G<span class=\"_ _1\"></span>OWA NETTO <span class=\"ff2\"> </span></div></div><div class=\"c wdc h36 gs7c5\"><div class=\"t m0 x47 h17 y2a5 ff2 fs4 fc0 sc0 ls0 ws0\">17,6 </div></div><div class=\"c wdd h36 gs7c6\"><div class=\"t m0 x34 h17 y2a5 ff2 fs4 fc0 sc0 ls0 ws0\">3,6 </div></div><div class=\"c w87 h36 gs7c7\"><div class=\"t m0 x47 h17 y2a5 ff2 fs4 fc0 sc0 ls0 ws0\">369,8 </div></div><div class=\"c w1e h36 gs7c8\"><div class=\"t m0 x49 h17 y2a5 ff2 fs4 fc0 sc0 ls0 ws0\">33,0 </div></div><div class=\"c w87 h36 gs7c9\"><div class=\"t m0 x47 h17 y2a5 ff2 fs4 fc0 sc0 ls0 ws0\">166,0 </div></div><div class=\"c wde h36 gs7ca\"><div class=\"t m0 x14 h17 y2a5 ff2 fs4 fc0 sc0 ls0 ws0\">590,0 </div></div><div class=\"c wda h36 gs7cb\"><div class=\"t m0 x4 h54 y68 ff2 fs4 fc0 sc0 ls0 ws0\">STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2023<span class=\"fs1\"> </span></div></div><div class=\"c wda h36 gs7cc\"><div class=\"t m0 x4 h16 y2a5 ff7 fs4 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 brutto<span class=\"ff1\"> </span></div></div><div class=\"c wdc h36 gs7cd\"><div class=\"t m0 x47 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">19,2 </div></div><div class=\"c wdd h36 gs7ce\"><div class=\"t m0 x34 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">6,2 </div></div><div class=\"c w87 h36 gs7cf\"><div class=\"t m0 x47 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">741,5 </div></div><div class=\"c w1e h36 gs7d0\"><div class=\"t m0 x49 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">48,2 </div></div><div class=\"c w87 h36 gs7d1\"><div class=\"t m0 x47 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">213,3 </div></div><div class=\"c wde h36 gs7d2\"><div class=\"t m0 x32 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">1 028,4 </div></div><div class=\"c wda h36 gs7d3\"><div class=\"t m0 x4 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">Umorzenie* </div></div><div class=\"c wdc h36 gs7d4\"><div class=\"t m0 x52 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(1,6) </div></div><div class=\"c wdd h36 gs7d5\"><div class=\"t m0 x49 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(2,6) </div></div><div class=\"c w87 h36 gs7d6\"><div class=\"t m0 x3f h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(371,7) </div></div><div class=\"c w1e h36 gs7d7\"><div class=\"t m0 x52 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(15,2) </div></div><div class=\"c w87 h36 gs7d8\"><div class=\"t m0 x52 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(47,3) </div></div><div class=\"c wde h36 gs7d9\"><div class=\"t m0 x43 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(438,4) </div></div><div class=\"c wda h99 gs7da\"><div class=\"t m0 x4 h17 y210 ff3 fs4 fcb sc0 ls0 ws0\">WARTO\u015a\u0106 KSI\u0118G<span class=\"_ _1\"></span>OWA NETTO<span class=\"ff2\"> </span></div></div><div class=\"c wdc h99 gs7db\"><div class=\"t m0 x47 h17 y210 ff2 fs4 fcb sc0 ls0 ws0\">17,6 </div></div><div class=\"c wdd h99 gs7dc\"><div class=\"t m0 x34 h17 y210 ff2 fs4 fcb sc0 ls0 ws0\">3,6 </div></div><div class=\"c w87 h99 gs7dd\"><div class=\"t m0 x47 h17 y210 ff2 fs4 fcb sc0 ls0 ws0\">369,8 </div></div><div class=\"c w1e h99 gs7de\"><div class=\"t m0 x49 h17 y210 ff2 fs4 fcb sc0 ls0 ws0\">33,0 </div></div><div class=\"c w87 h99 gs7df\"><div class=\"t m0 x47 h17 y210 ff2 fs4 fcb sc0 ls0 ws0\">166,0 </div></div><div class=\"c wde h99 gs7e0\"><div class=\"t m0 x14 h17 y210 ff2 fs4 fcb sc0 ls0 ws0\">590,0 </div></div><div class=\"c w8 h4 gs7e2\"><div class=\"t m0 x8 h9 y6ea ff4 fs2 fc0 sc0 ls0 ws0\">*<span class=\"ls6\">     </span><span class=\"ff5\">Pozycj<span class=\"_ _0\"></span>a obejmuje umorzenie oraz <span class=\"_ _0\"></span>odpisy aktuali<span class=\"_ _0\"></span>zuj\u0105ce prawo do u\u017cytkowania sk\u0142a<span class=\"_ _0\"></span>dnika aktyw\u00f3w.<span class=\"_ _9\"></span></span> </div><div class=\"t m0 x8 h9 y6eb ff4 fs2 fc0 sc0 ls12 ws0\">**<span class=\"ls6\">  <span class=\"ff5 ls0\">Pozycja obejmuje przeklasyfik<span class=\"_ _0\"></span>owanie odpisu aktualiz<span class=\"_ _0\"></span>uj\u0105cego rzeczowe aktywa<span class=\"_ _0\"></span> trwa\u0142e w budowie <span class=\"_ _0\"></span>na odpis aktualizuj\u0105cy praw<span class=\"_ _0\"></span>o do u<span class=\"_ _0\"></span>\u017cytk<span class=\"_ _0\"></span>owania sk\u0142adnika aktyw<span class=\"_ _0\"></span>\u00f3w<span class=\"ff4\">. </span></span></span></div></div><div class=\"c wc hbf gs7e3\"><div class=\"t m0 x1a h17 y282 ff2 fs4 fc2 sc0 ls0 ws0\">Nota </div></div><div class=\"c w87 hbf gs7e4\"><div class=\"t m0 x24 h17 y282 ff2 fs4 fc0 sc0 ls0 ws0\">Grunty </div></div><div class=\"c wdd hbf gs7e5\"><div class=\"t m0 x45 h17 y640 ff2 fs4 fc0 sc0 ls0 ws0\">Budynki </div><div class=\"t m0 x14 h17 y16c ff2 fs4 fc0 sc0 ls0 ws0\">i budowle </div></div><div class=\"c w87 hbf gs7e6\"><div class=\"t m0 x43 h17 y641 ff3 fs4 fc0 sc0 ls0 ws0\">Urz\u0105dzenia<span class=\"ff2\"> </span></div><div class=\"t m0 x41 h17 y282 ff2 fs4 fc0 sc0 ls0 ws0\">techniczne </div><div class=\"t m0 x50 h17 y2ba ff2 fs4 fc0 sc0 ls0 ws0\">i maszyny </div></div><div class=\"c w1e hbf gs7e7\"><div class=\"t m0 x36 h17 y27c ff2 fs4 fc0 sc0 ls0 ws0\">Inne </div><div class=\"t m0 x17 h17 y640 ff2 fs4 fc0 sc0 ls0 ws0\">rzeczowe </div><div class=\"t m0 x24 h17 y16c ff2 fs4 fc0 sc0 ls0 ws0\">aktywa </div><div class=\"t m0 x47 h17 y253 ff3 fs4 fc0 sc0 ls0 ws0\">trwa\u0142e<span class=\"ff2\"> </span></div></div><div class=\"c w87 hbf gs7e8\"><div class=\"t m0 x52 h17 y27c ff2 fs4 fc0 sc0 ls0 ws0\">Prawo </div><div class=\"t m0 x6b h17 y640 ff2 fs4 fc0 sc0 ls0 ws0\">wieczystego </div><div class=\"t m0 x4c h17 y16c ff3 fs4 fc0 sc0 ls0 ws0\">u\u017cytkowania<span class=\"ff2\"> </span></div><div class=\"t m0 x14 h17 y253 ff3 fs4 fc0 sc0 ls0 ws0\">grunt\u00f3w**<span class=\"ff2\"> </span></div></div><div class=\"c wde hbf gs7e9\"><div class=\"t m0 x42 h17 y282 ff2 fs4 fc0 sc0 ls0 ws0\">Razem </div></div><div class=\"c wdf hd0 gs7ea\"><div class=\"t m0 x4 h17 y213 ff2 fs4 fc2 sc0 ls0 ws0\">STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA 2022 </div></div><div class=\"c wdf h36 gs7eb\"><div class=\"t m0 x4 h16 y2a5 ff7 fs4 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 brutto<span class=\"ff1\"> </span></div></div><div class=\"c w87 h36 gs7ec\"><div class=\"t m0 x49 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">15,9 </div></div><div class=\"c wdd h36 gs7ed\"><div class=\"t m0 x49 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">13,6 </div></div><div class=\"c w87 h36 gs7ee\"><div class=\"t m0 x47 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">670,2 </div></div><div class=\"c w1e h36 gs7ef\"><div class=\"t m0 x49 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">36,3 </div></div><div class=\"c w87 h36 gs7f0\"><div class=\"t m0 x47 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">209,9 </div></div><div class=\"c wde h36 gs7f1\"><div class=\"t m0 x14 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">945,9 </div></div><div class=\"c wdf h36 gs7f2\"><div class=\"t m0 x4 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">Umorzenie * </div></div><div class=\"c w87 h36 gs7f3\"><div class=\"t m0 x49 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(1,3) </div></div><div class=\"c wdd h36 gs7f4\"><div class=\"t m0 x49 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(5,9) </div></div><div class=\"c w87 h36 gs7f5\"><div class=\"t m0 x3f h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(390,8) </div></div><div class=\"c w1e h36 gs7f6\"><div class=\"t m0 x52 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(15,8) </div></div><div class=\"c w87 h36 gs7f7\"><div class=\"t m0 x52 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(40,5) </div></div><div class=\"c wde h36 gs7f8\"><div class=\"t m0 x43 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(454,3) </div></div><div class=\"c wdf h36 gs7f9\"><div class=\"t m0 x4 h17 y2a5 ff3 fs4 fc2 sc0 ls0 ws0\">WARTO\u015a\u0106 KSI\u0118G<span class=\"_ _1\"></span>OWA NETTO <span class=\"ff2\"> </span></div></div><div class=\"c w87 h36 gs7fa\"><div class=\"t m0 x49 h17 y2a5 ff2 fs4 fc2 sc0 ls0 ws0\">14,6 </div></div><div class=\"c wdd h36 gs7fb\"><div class=\"t m0 x34 h17 y2a5 ff2 fs4 fc2 sc0 ls0 ws0\">7,7 </div></div><div class=\"c w87 h36 gs7fc\"><div class=\"t m0 x47 h17 y2a5 ff2 fs4 fc2 sc0 ls0 ws0\">279,4 </div></div><div class=\"c w1e h36 gs7fd\"><div class=\"t m0 x49 h17 y2a5 ff2 fs4 fc2 sc0 ls0 ws0\">20,5 </div></div><div class=\"c w87 h36 gs7fe\"><div class=\"t m0 x47 h17 y2a5 ff2 fs4 fc2 sc0 ls0 ws0\">169,4 </div></div><div class=\"c wde h36 gs7ff\"><div class=\"t m0 x14 h17 y2a5 ff2 fs4 fc2 sc0 ls0 ws0\">491,6 </div></div><div class=\"c wdf h36 gs800\"><div class=\"t m0 x4 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">Nowe umowy leasi<span class=\"_ _1\"></span>ngu </div></div><div class=\"c w87 h36 gs801\"><div class=\"t m0 x34 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">0,2 </div></div><div class=\"c wdd h36 gs802\"><div class=\"t m0 x34 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">0,6 </div></div><div class=\"c w87 h36 gs803\"><div class=\"t m0 x47 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">230,9 </div></div><div class=\"c w1e h36 gs804\"><div class=\"t m0 x34 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">9,6 </div></div><div class=\"c w87 h36 gs805\"><div class=\"t m0 x34 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">0,9 </div></div><div class=\"c wde h36 gs806\"><div class=\"t m0 x14 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">242,2 </div></div><div class=\"c wdf h36 gs807\"><div class=\"t m0 x4 h16 y2a5 ff7 fs4 fc0 sc0 ls0 ws0\">Modyfikacje um\u00f3w l<span class=\"_ _1\"></span>easingowych<span class=\"ff1\"> </span></div></div><div class=\"c w87 h36 gs808\"><div class=\"t m0 x34 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">0,7 </div></div><div class=\"c wdd h36 gs809\"><div class=\"t m0 x49 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(0,8) </div></div><div class=\"c w87 h36 gs80a\"><div class=\"t m0 x49 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(3,0) </div></div><div class=\"c w1e h36 gs80b\"><div class=\"t m0 x49 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(0,5) </div></div><div class=\"c w87 h36 gs80c\"><div class=\"t m0 x34 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">3,7 </div></div><div class=\"c wde h36 gs80d\"><div class=\"t m0 x5e h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">0,1 </div></div><div class=\"c wdf h36 gs80e\"><div class=\"t m0 x4 h16 y2a5 ff7 fs4 fc0 sc0 ls0 ws0\">Inne zwi\u0119kszenia<span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w87 h36 gs80f\"><div class=\"t m0 x1b h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wdd h36 gs810\"><div class=\"t m0 x1b h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h36 gs811\"><div class=\"t m0 x1b h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1e h36 gs812\"><div class=\"t m0 x1b h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h36 gs813\"><div class=\"t m0 x34 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">1,9 </div></div><div class=\"c wde h36 gs814\"><div class=\"t m0 x5e h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">1,9 </div></div><div class=\"c wdf h36 gs815\"><div class=\"t m0 x4 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">Amortyzacja </div></div><div class=\"c w87 h36 gs816\"><div class=\"t m0 x49 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(0,6) </div></div><div class=\"c wdd h36 gs817\"><div class=\"t m0 x49 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(1,7) </div></div><div class=\"c w87 h36 gs818\"><div class=\"t m0 x3f h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(161,4) </div></div><div class=\"c w1e h36 gs819\"><div class=\"t m0 x49 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(6,1) </div></div><div class=\"c w87 h36 gs81a\"><div class=\"t m0 x49 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(2,3) </div></div><div class=\"c wde h36 gs81b\"><div class=\"t m0 x43 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(172,1) </div></div><div class=\"c wdf hc gs81c\"><div class=\"t m0 x4 h16 y497 ff1 fs4 fc0 sc0 ls0 ws0\">Inne zmniejszenia </div></div><div class=\"c w87 hc gs81d\"><div class=\"t m0 x1b h16 y497 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wdd hc gs81e\"><div class=\"t m0 x49 h16 y497 ff1 fs4 fc0 sc0 ls0 ws0\">(0,6) </div></div><div class=\"c w87 hc gs81f\"><div class=\"t m0 x52 h16 y497 ff1 fs4 fc0 sc0 ls0 ws0\">(17,1) </div></div><div class=\"c w1e hc gs820\"><div class=\"t m0 x49 h16 y497 ff1 fs4 fc0 sc0 ls0 ws0\">(2,8) </div></div><div class=\"c w87 hc gs821\"><div class=\"t m0 x49 h16 y497 ff1 fs4 fc0 sc0 ls0 ws0\">(4,1) </div></div><div class=\"c wde hc gs822\"><div class=\"t m0 x50 h16 y497 ff1 fs4 fc0 sc0 ls0 ws0\">(24,6) </div></div><div class=\"c wdf h36 gs823\"><div class=\"t m0 x4 h16 y2a5 ff7 fs4 fc0 sc0 ls0 ws0\">Odpis aktualizuj<span class=\"_ _1\"></span>\u0105cy <span class=\"ff1\">- utworzenie </span></div></div><div class=\"c wc h36 gs824\"><div class=\"t m0 x2e h16 y2a5 ff1 fs4 fc2 sc0 ls0 ws0\">7.4 </div></div><div class=\"c w87 h36 gs825\"><div class=\"t m0 x1b h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wdd h36 gs826\"><div class=\"t m0 x1b h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h36 gs827\"><div class=\"t m0 x52 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(14,5) </div></div><div class=\"c w1e h36 gs828\"><div class=\"t m0 x1b h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h36 gs829\"><div class=\"t m0 x49 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(1,1) </div></div><div class=\"c wde h36 gs82a\"><div class=\"t m0 x50 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(15,6) </div></div><div class=\"c wdf h99 gs82b\"><div class=\"t m0 x4 h16 y268 ff7 fs4 fc0 sc0 ls0 ws0\">Odpis aktualizuj<span class=\"_ _1\"></span>\u0105cy <span class=\"ff1\">- </span>odwr\u00f3cenie<span class=\"ff1\"> </span></div></div><div class=\"c wc h99 gs82c\"><div class=\"t m0 x2e h16 y268 ff1 fs4 fc2 sc0 ls0 ws0\">7.4 </div></div><div class=\"c w87 h99 gs82d\"><div class=\"t m0 x1b h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wdd h99 gs82e\"><div class=\"t m0 x1b h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h99 gs82f\"><div class=\"t m0 x34 h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">6,5 </div></div><div class=\"c w1e h99 gs830\"><div class=\"t m0 x1b h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h99 gs831\"><div class=\"t m0 x34 h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">3,8 </div></div><div class=\"c wde h99 gs832\"><div class=\"t m0 x8f h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">10,3 </div></div><div class=\"c wdf h36 gs833\"><div class=\"t m0 x4 h17 y2a5 ff3 fs4 fc0 sc0 ls0 ws0\">WARTO\u015a\u0106 KSI\u0118G<span class=\"_ _1\"></span>OWA NETTO <span class=\"ff2\"> </span></div></div><div class=\"c w87 h36 gs834\"><div class=\"t m0 x49 h17 y2a5 ff2 fs4 fc0 sc0 ls0 ws0\">14,9 </div></div><div class=\"c wdd h36 gs835\"><div class=\"t m0 x34 h17 y2a5 ff2 fs4 fc0 sc0 ls0 ws0\">5,2 </div></div><div class=\"c w87 h36 gs836\"><div class=\"t m0 x47 h17 y2a5 ff2 fs4 fc0 sc0 ls0 ws0\">320,8 </div></div><div class=\"c w1e h36 gs837\"><div class=\"t m0 x49 h17 y2a5 ff2 fs4 fc0 sc0 ls0 ws0\">20,7 </div></div><div class=\"c w87 h36 gs838\"><div class=\"t m0 x47 h17 y2a5 ff2 fs4 fc0 sc0 ls0 ws0\">172,2 </div></div><div class=\"c wde h36 gs839\"><div class=\"t m0 x14 h17 y2a5 ff2 fs4 fc0 sc0 ls0 ws0\">533,8 </div></div><div class=\"c wdf h36 gs83a\"><div class=\"t m0 x4 h54 y68 ff2 fs4 fc0 sc0 ls0 ws0\">STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2022<span class=\"fs1\"> </span></div></div><div class=\"c wdf h36 gs83b\"><div class=\"t m0 x4 h16 y2a5 ff7 fs4 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 brutto<span class=\"ff1\"> </span></div></div><div class=\"c w87 h36 gs83c\"><div class=\"t m0 x49 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">16,6 </div></div><div class=\"c wdd h36 gs83d\"><div class=\"t m0 x34 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">9,6 </div></div><div class=\"c w87 h36 gs83e\"><div class=\"t m0 x47 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">705,4 </div></div><div class=\"c w1e h36 gs83f\"><div class=\"t m0 x49 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">33,7 </div></div><div class=\"c w87 h36 gs840\"><div class=\"t m0 x47 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">211,8 </div></div><div class=\"c wde h36 gs841\"><div class=\"t m0 x14 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">977,1 </div></div><div class=\"c wdf h99 gs842\"><div class=\"t m0 x4 h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">Umorzenie* </div></div><div class=\"c w87 h99 gs843\"><div class=\"t m0 x49 h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">(1,7) </div></div><div class=\"c wdd h99 gs844\"><div class=\"t m0 x49 h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">(4,4) </div></div><div class=\"c w87 h99 gs845\"><div class=\"t m0 x3f h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">(384,6) </div></div><div class=\"c w1e h99 gs846\"><div class=\"t m0 x52 h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">(13,0) </div></div><div class=\"c w87 h99 gs847\"><div class=\"t m0 x52 h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">(39,6) </div></div><div class=\"c wde h99 gs848\"><div class=\"t m0 x43 h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">(443,3) </div></div><div class=\"c wdf h36 gs849\"><div class=\"t m0 x4 h17 y68 ff3 fs4 fc0 sc0 ls0 ws0\">WARTO\u015a\u0106 KSI\u0118G<span class=\"_ _1\"></span>OWA NETTO<span class=\"ff2\"> </span></div></div><div class=\"c w87 h36 gs84a\"><div class=\"t m0 x49 h17 y68 ff2 fs4 fc0 sc0 ls0 ws0\">14,9 </div></div><div class=\"c wdd h36 gs84b\"><div class=\"t m0 x34 h17 y68 ff2 fs4 fc0 sc0 ls0 ws0\">5,2 </div></div><div class=\"c w87 h36 gs84c\"><div class=\"t m0 x47 h17 y68 ff2 fs4 fc0 sc0 ls0 ws0\">320,8 </div></div><div class=\"c w1e h36 gs84d\"><div class=\"t m0 x49 h17 y68 ff2 fs4 fc0 sc0 ls0 ws0\">20,7 </div></div><div class=\"c w87 h36 gs84e\"><div class=\"t m0 x47 h17 y68 ff2 fs4 fc0 sc0 ls0 ws0\">172,2 </div></div><div class=\"c wde h36 gs84f\"><div class=\"t m0 x14 h17 y68 ff2 fs4 fc0 sc0 ls0 ws0\">533,8 </div></div><div class=\"c w8 h4 gs7e2\"><div class=\"t m0 x8 h9 y6fb ff4 fs2 fc0 sc0 ls0 ws0\">*<span class=\"ls6\">     </span><span class=\"ff5\">Pozycj<span class=\"_ _0\"></span>a obejmuje umorzenie oraz <span class=\"_ _0\"></span>odpisy aktuali<span class=\"_ _0\"></span>zuj\u0105ce prawo do u\u017cytkowania sk\u0142a<span class=\"_ _0\"></span>dnika aktyw\u00f3w.<span class=\"_ _9\"></span></span> </div><div class=\"t m0 x8 h54 y368 ff3 fs1 fc1 sc0 ls0 ws0\">KOSZTY Z TYTU\u0141U LEASINGU<span class=\"ff2\"> </span></div></div><div class=\"c we1 h76 gs850\"><div class=\"t m0 x1b h17 y2eb ff2 fs4 fc0 sc0 ls0 ws0\">2023 </div></div><div class=\"c w97 h76 gs851\"><div class=\"t m0 x36 h17 y2eb ff2 fs4 fc0 sc0 ls0 ws0\">2022 </div></div><div class=\"c we0 h78 gs852\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Amortyzacja pra<span class=\"_ _1\"></span>wa do u\u017cytkowania s<span class=\"_ _1\"></span>k\u0142adnika aktyw\u00f3w, <span class=\"_ _1\"></span>uj\u0119ta jako:<span class=\"ff1\"> </span></div></div><div class=\"c we1 h78 gs853\"><div class=\"t m0 x76 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">196,9 </div></div><div class=\"c w97 h78 gs854\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">172,1 </div></div><div class=\"c we0 h15 gs855\"><div class=\"t m0 x38 h7e y261 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff4\">koszt sprzed<span class=\"_ _1\"></span>anych <span class=\"ff5\">produkt\u00f3w, mat<span class=\"_ _1\"></span>eria\u0142\u00f3w i t<span class=\"_ _1\"></span>owar\u00f3w<span class=\"ff4\"> </span></span></span></span></div></div><div class=\"c we1 h15 gs856\"><div class=\"t m0 x76 h10 y28b ff4 fs4 fc0 sc0 ls0 ws0\">180,4 </div></div><div class=\"c w97 h15 gs857\"><div class=\"t m0 x29 h10 y28b ff4 fs4 fc0 sc0 ls0 ws0\">163,0 </div></div><div class=\"c we0 h15 gs858\"><div class=\"t m0 x38 h7e y261 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff5\">koszty sprze<span class=\"_ _1\"></span>da\u017cy<span class=\"ff4\"> </span></span></span></div></div><div class=\"c we1 h15 gs859\"><div class=\"t m0 x1e h10 y28b ff4 fs4 fc0 sc0 ls0 ws0\">0,1 </div></div><div class=\"c w97 h15 gs85a\"><div class=\"t m0 x76 h10 y28b ff4 fs4 fc0 sc0 ls0 ws0\">0,3 </div></div><div class=\"c we0 h15 gs85b\"><div class=\"t m0 x38 h7e y261 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff4\">koszty administr<span class=\"_ _1\"></span>acyjne </span></span></div></div><div class=\"c we1 h15 gs85c\"><div class=\"t m0 x1e h10 y28b ff4 fs4 fc0 sc0 ls0 ws0\">2,4 </div></div><div class=\"c w97 h15 gs85d\"><div class=\"t m0 x76 h10 y28b ff4 fs4 fc0 sc0 ls0 ws0\">1,9 </div></div><div class=\"c we0 h81 gs85e\"><div class=\"t m0 x38 h7e y388 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff5\">warto\u015b\u0107  \u015bwia<span class=\"_ _1\"></span>dcze\u0144  i <span class=\"_ _8\"> </span>rzeczowych <span class=\"_ _8\"> </span>aktyw\u00f3w  trwa\u0142ych  w<span class=\"_ _1\"></span>ytworzonyc<span class=\"_ _1\"></span>h  na  potr<span class=\"_ _1\"></span>zeby  w\u0142asne  (w<span class=\"_ _1\"></span>  tym<span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x32 h10 y69 ff5 fs4 fc0 sc0 ls0 ws0\">wyrobisk ruchow<span class=\"_ _1\"></span>ych i zbrojenia \u015b<span class=\"_ _1\"></span>cian)<span class=\"ff4\"> </span></div></div><div class=\"c we1 h81 gs85f\"><div class=\"t m0 x78 h10 y173 ff4 fs4 fc0 sc0 ls0 ws0\">14,0 </div></div><div class=\"c w97 h81 gs860\"><div class=\"t m0 x76 h10 y173 ff4 fs4 fc0 sc0 ls0 ws0\">6,9 </div></div><div class=\"c we0 h23 gs861\"><div class=\"t m0 x0 h16 yd5 ff1 fs4 fc0 sc0 ls0 ws0\">Koszty z <span class=\"ff7\">tytu\u0142u ods<span class=\"_ _1\"></span>etek (uj\u0119te w koszt<span class=\"_ _1\"></span>ach finansowy<span class=\"_ _1\"></span>ch)<span class=\"ff1\"> </span></span></div></div><div class=\"c we1 h23 gs862\"><div class=\"t m0 x78 h16 yd5 ff1 fs4 fc0 sc0 ls0 ws0\">34,3 </div></div><div class=\"c w97 h23 gs863\"><div class=\"t m0 x2a h16 yd5 ff1 fs4 fc0 sc0 ls0 ws0\">31,4 </div></div><div class=\"c we0 h15 gs864\"><div class=\"t m0 x0 h16 y28b ff7 fs4 fc0 sc0 ls0 ws0\">Koszt zwi\u0105zany <span class=\"_ _1\"></span>z leasingiem kr\u00f3tk<span class=\"_ _1\"></span>oterminowym uj\u0119t<span class=\"_ _1\"></span>y jako:<span class=\"ff1\"> </span></div></div><div class=\"c we1 h15 gs865\"><div class=\"t m0 x78 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">20,4 </div></div><div class=\"c w97 h15 gs866\"><div class=\"t m0 x2a h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">15,0 </div></div><div class=\"c we0 h15 gs867\"><div class=\"t m0 x38 h7e y704 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff5\">koszt sprzed<span class=\"_ _1\"></span>anych produkt\u00f3w, mat<span class=\"_ _1\"></span>eria\u0142\u00f3w i <span class=\"_ _1\"></span>towar\u00f3w<span class=\"ff4\"> </span></span></span></div></div><div class=\"c we1 h15 gs868\"><div class=\"t m0 x78 h10 y705 ff4 fs4 fc0 sc0 ls0 ws0\">19,5 </div></div><div class=\"c w97 h15 gs869\"><div class=\"t m0 x2a h10 y705 ff4 fs4 fc0 sc0 ls0 ws0\">14,2 </div></div><div class=\"c we0 h15 gs86a\"><div class=\"t m0 x38 h7e y261 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff5\">koszty sprze<span class=\"_ _1\"></span>da\u017cy<span class=\"ff4\"> </span></span></span></div></div><div class=\"c we1 h15 gs86b\"><div class=\"t m0 x1e h10 y28b ff4 fs4 fc0 sc0 ls0 ws0\">0,6 </div></div><div class=\"c w97 h15 gs86c\"><div class=\"t m0 x76 h10 y28b ff4 fs4 fc0 sc0 ls0 ws0\">0,6 </div></div><div class=\"c we0 h23 gs86d\"><div class=\"t m0 x38 h7e y70 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff4\">koszty administr<span class=\"_ _1\"></span>acyjne </span></span></div></div><div class=\"c we1 h23 gs86e\"><div class=\"t m0 x1e h10 yd5 ff4 fs4 fc0 sc0 ls0 ws0\">0,1 </div></div><div class=\"c w97 h23 gs86f\"><div class=\"t m0 x76 h10 yd5 ff4 fs4 fc0 sc0 ls0 ws0\">0,1 </div></div>\u2012<span class=\"ffc\"> <span class=\"ff5\">pozosta\u0142e ko<span class=\"_ _1\"></span>szty<span class=\"ff4\"> </span></span></span>0,2 0,1 Koszt leasingu dla <span class=\"_ _1\"></span>um\u00f3w niskocen<span class=\"_ _1\"></span>nych (uj\u0119ty jako ko<span class=\"_ _1\"></span>szt sprzedanych <span class=\"_ _1\"></span>produkt\u00f3w, materia\u0142<span class=\"_ _1\"></span>\u00f3w i towar\u00f3w)<span class=\"ff1\"> </span>0,7 0,5 RAZEM KOSZT<span class=\"_ _1\"></span>Y Z TYTU\u0141U <span class=\"_ _1\"></span>LEASINGU<span class=\"ff2\"> </span>252,3 219,0<span class=\"_ _1c\"> </span>POZOSTA\u0141E INFORMACJE DOTYCZ\u0104CE PRAWA DO U\u017bYTKOWANIA SK\u0141ADNIKA AKTYW\u00d3W<span class=\"ff2\"> </span>Na dzie\u0144 31 <span class=\"_ _1\"></span>grudnia 2023 roku <span class=\"_ _1\"></span>warto\u015b\u0107 netto prawa do <span class=\"_ _1\"></span>u\u017cytkowania sk\u0142adnika aktyw\u00f3<span class=\"_ _1\"></span>w stanowi\u0105cych zabezpieczenie sp\u0142aty <span class=\"_ _1\"></span>zobowi\u0105<span class=\"_ _0\"></span>za\u0144 wynosi 69,2 <span class=\"_ _9\"></span>mln <span class=\"_ _b\"></span>PLN <span class=\"_ _9\"></span>(na <span class=\"ff7\">dzie\u0144 <span class=\"_ _b\"></span>31 <span class=\"_ _9\"></span>grudnia <span class=\"_ _b\"></span>2022 <span class=\"_ _9\"></span>roku: <span class=\"_ _b\"></span>69,2 <span class=\"_ _9\"></span>mln <span class=\"_ _b\"></span>PLN) <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>dotyczy <span class=\"_ _9\"></span>g\u0142\u00f3wnie <span class=\"_ _b\"></span>zabezpieczenia <span class=\"_ _9\"></span>sp\u0142aty <span class=\"_ _8\"> </span>wierzytelno\u015bci <span class=\"_ _9\"></span>wynikaj\u0105cych <span class=\"_ _b\"></span>z <span class=\"_ _9\"></span>um\u00f3w </span>finansowania d\u0142u\u017cnego. Zabezpieczenia kredyt\u00f3w i<span class=\"ff1\"> </span>po\u017cyczek zosta\u0142y opisane w<span class=\"ff1\"> Nocie 6.1.<span class=\"_ _1c\"> </span></span>Na dzie\u0144 31 grudnia 202<span class=\"_ _0\"></span>3 roku Gr<span class=\"_ _0\"></span>upa posiada nierozpocz\u0119te jeszcze <span class=\"_ _0\"></span>umowy z tytu\u0142u l<span class=\"_ _0\"></span>easingu, do kt\u00f3rych zobligowana jest jako <span class=\"_ _0\"></span>l<span class=\"_ _9\"></span><span class=\"ff1\">easingobiorca,<span class=\"_ _1\"></span> </span>a warto\u015b\u0107 przysz\u0142ych wyp\u0142yw\u00f3w pieni\u0119\u017cnych z tego tytu<span class=\"_ _1\"></span>\u0142u wynosi 77,6 mln PLN (na dzie\u0144 31 grudnia 2022 roku: 123,0 mln PLN).<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Na <span class=\"_ _1\"></span>dzie\u0144 <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>grudnia <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>roku Grupa <span class=\"_ _1\"></span>posiada\u0142a <span class=\"_ _1\"></span>umowy <span class=\"_ _5\"></span>leasingu, dla <span class=\"_ _1\"></span>kt\u00f3rych korzysta <span class=\"_ _1\"></span>z <span class=\"_ _1\"></span>prawa <span class=\"_ _5\"></span>zwolnienia ze <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>tosowania <span class=\"_ _1\"></span>wymog\u00f3w wynikaj\u0105cych z <span class=\"_ _b\"></span>MSSF <span class=\"_ _8\"> </span>16. <span class=\"_ _b\"></span>Warto\u015b\u0107 <span class=\"_ _b\"></span>przysz\u0142ych <span class=\"_ _8\"> </span>wy<span class=\"_ _1\"></span>p\u0142yw\u00f3w <span class=\"_ _b\"></span>pieni\u0119\u017cnych <span class=\"_ _b\"></span>dla <span class=\"_ _8\"> </span>um\u00f3w <span class=\"_ _b\"></span>leasingu <span class=\"_ _b\"></span>kr\u00f3tkoterminowego <span class=\"_ _8\"> </span>wynosi <span class=\"_ _b\"></span>18,6 <span class=\"_ _b\"></span>mln <span class=\"_ _b\"> </span>PLN <span class=\"_ _8\"> </span>(na <span class=\"_ _b\"></span>dzie\u0144 <span class=\"_ _b\"></span>31 <span class=\"_ _8\"> </span>grudn<span class=\"_ _0\"></span><span class=\"ff1\">ia </span>2022<span class=\"ls0\"> <span class=\"ff7\">roku: <span class=\"_ _b\"></span>20,3 <span class=\"_ _8\"> </span>mln <span class=\"_ _b\"></span>PLN), <span class=\"_ _b\"></span>natomiast <span class=\"_ _8\"> </span>dla <span class=\"_ _b\"></span>um\u00f3w <span class=\"_ _b\"></span>leasingu <span class=\"_ _8\"> </span>aktyw\u00f3w <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>ni<span class=\"_ _0\"></span>skiej <span class=\"_ _b\"> </span>warto\u015bci <span class=\"_ _8\"> </span>wynosi <span class=\"_ _b\"></span>0,6 <span class=\"_ _b\"></span>mln <span class=\"_ _b\"> </span>PLN <span class=\"_ _8\"> </span>(na <span class=\"_ _b\"></span>dzie\u0144 <span class=\"_ _b\"></span>31 <span class=\"_ _b\"> </span>gr<span class=\"_ _9\"></span></span>udnia <span class=\"_ _b\"></span>2022 <span class=\"_ _8\"> </span>roku: </span>0,5 mln PLN)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "<div class=\"c w8 h4 gs342\"><div class=\"t m0 x8 h85 y3b1 ff1 fs9 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 h45 y3b2 ff2 fs7 fc2 sc0 ls8 ws0\">4.7.<span class=\"ffb ls0\"> <span class=\"ff3\">ZYSK NA AKCJ\u0118 <span class=\"ff2\"> </span></span></span></div></div><div class=\"c w48 h86 gs343\"><div class=\"t m0 x2 h17 yc1 ff3 fs4 fce sc0 ls0 ws0\">ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span></div></div><div class=\"c w8 h4 gs342\"><div class=\"t m0 x8 h73 y3b4 ff9 fs4 fc0 sc0 ls0 ws0\">ZYSK NA AK<span class=\"_ _1\"></span>CJ\u0118<span class=\"ffa\"> </span></div><div class=\"t m0 x8 h10 y3b5 ff5 fs4 fc0 sc0 ls0 ws0\">Jednostka dominuj\u0105ca nie<span class=\"_ _0\"></span> posiada <span class=\"_ _0\"></span>instrument\u00f3w powoduj\u0105cych rozwodnienie potencjalnych akcji <span class=\"_ _9\"></span>zwyk\u0142ych. W zwi\u0105zku <span class=\"_ _0\"></span>z<span class=\"ff4\"> </span>powy\u017cszym <span class=\"_ _0\"></span>rozwodni<span class=\"_ _1\"></span>ony <span class=\"_ _0\"></span>zysk na <span class=\"_ _0\"></span>akcj\u0119 </div><div class=\"t m0 x8 h10 y3b6 ff5 fs4 fc0 sc0 ls0 ws0\">r\u00f3wny <span class=\"_ _9\"></span>jest <span class=\"_ _0\"></span>podstawowemu <span class=\"_ _0\"></span>zyskowi <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>akcj\u0119 <span class=\"_ _0\"></span>J<span class=\"_ _0\"></span>ednostki <span class=\"_ _0\"></span>dominuj\u0105cej <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>oblicza <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _0\"></span>jako <span class=\"_ _9\"></span>iloraz <span class=\"_ _0\"></span>zysku <span class=\"_ _9\"></span>przypadaj\u0105ceg<span class=\"_ _1\"></span>o <span class=\"_ _9\"></span>na<span class=\"ff4\"> </span>akcjonariuszy <span class=\"_ _0\"></span>Jednostki <span class=\"_ _9\"></span>dominuj\u0105cej <span class=\"_ _0\"></span>oraz </div><div class=\"t m0 x8 h17 y3b7 ff5 fs4 fc0 sc0 ls0 ws0\">\u015bredniej wa\u017conej li<span class=\"_ _1\"></span>czby akcji zwyk\u0142y<span class=\"_ _1\"></span>ch w ci\u0105<span class=\"ff4\">gu roku.<span class=\"_ _1c\"> </span></span><span class=\"ff4\"><span class=\"ff2\">  </span></span></div><div class=\"t m0 x8 h54 y3b8 ff3 fs1 fc1 sc0 ls0 ws0\">ZYSK NA AKCJ\u0118<span class=\"ff2\"> </span></div></div><div class=\"c w6f h87 gs344\"><div class=\"t m0 x7b h17 y184 ff2 fs4 fc0 sc0 ls0 ws0\">2023 </div><div class=\"t m0 x8 h17 y21e ff2 fs4 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w53 h87 gs345\"><div class=\"t m0 x2c h17 y113 ff2 fs4 fc0 sc0 ls0 ws0\">2022 </div><div class=\"t m0 x1a h1c y14 ff9 fs2 fc0 sc0 ls0 ws0\">(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ffa\"> </span></div></div><div class=\"c w6e h65 gs346\"><div class=\"t m0 x4 h16 y21e ff7 fs4 fc0 sc0 ls0 ws0\">Zysk netto przypad<span class=\"_ _1\"></span>aj\u0105cy na akcj<span class=\"_ _1\"></span>onariuszy Jednostki d<span class=\"_ _1\"></span>ominuj\u0105cej<span class=\"ff1\"> </span></div></div><div class=\"c w6f h65 gs347\"><div class=\"t m0 x7b h16 y21e ff1 fs4 fc0 sc0 ls0 ws0\">993,9 </div></div><div class=\"c w53 h65 gs348\"><div class=\"t m0 x72 h16 y21e ff1 fs4 fc0 sc0 ls0 ws0\">7 618,0 </div></div><div class=\"c w6e h82 gs349\"><div class=\"t m0 x4 h16 y6d ff7 fs4 fc0 sc0 ls0 ws0\">\u015arednia wa\u017cona lic<span class=\"_ _1\"></span>zba akcji zwyk\u0142y<span class=\"_ _1\"></span>ch (szt.)<span class=\"ff1\"> </span></div></div><div class=\"c w6f h82 gs34a\"><div class=\"t m0 x49 h16 y6d ff1 fs4 fc0 sc0 ls0 ws0\">117 411 596 </div></div><div class=\"c w53 h82 gs34b\"><div class=\"t m0 x35 h16 y6d ff1 fs4 fc0 sc0 ls0 ws0\">117 411 596 </div></div><div class=\"c w6e h36 gs34c\"><div class=\"t m0 x4 h17 y268 ff3 fs4 fcb sc0 ls0 ws0\">PODSTAWOWY Z<span class=\"_ _1\"></span>YSK NA JEDN\u0104 <span class=\"_ _1\"></span>AKCJ\u0118 <span class=\"ff2 ls11\">(W<span class=\"ls0\"> <span class=\"ls16\">PLN</span> <span class=\"ls9\">NA</span> </span></span>JEDN\u0104<span class=\"ff2\"> </span>AKCJ<span class=\"_ _1\"></span>\u0118)<span class=\"ff2\"> </span></div></div><div class=\"c w6f h36 gs34d\"><div class=\"t m0 x21 h17 y268 ff2 fs4 fcb sc0 ls0 ws0\">8,46 </div></div><div class=\"c w53 h36 gs34e\"><div class=\"t m0 x2c h17 y268 ff2 fs4 fcb sc0 ls0 ws0\">64,88 </div></div><div class=\"c w6e h36 gs34f\"><div class=\"t m0 x4 h17 y268 ff3 fs4 fcb sc0 ls0 ws0\">ROZWODNIONY Z<span class=\"_ _1\"></span>YSK NA JED<span class=\"_ _1\"></span>N\u0104 AKCJ\u0118 (W<span class=\"ff2\"> <span class=\"ls16\">PLN</span> <span class=\"ls9\">NA</span> </span>JEDN\u0104<span class=\"ff2\"> </span>A<span class=\"_ _1\"></span>KCJ\u0118)<span class=\"ff2\"> </span></div></div><div class=\"c w6f h36 gs350\"><div class=\"t m0 x21 h17 y268 ff2 fs4 fcb sc0 ls0 ws0\">8,46 </div></div><div class=\"c w53 h36 gs351\"><div class=\"t m0 x2c h17 y268 ff2 fs4 fcb sc0 ls0 ws0\">64,88 </div></div><div class=\"c w8 h4 gs342\"><div class=\"t m0 x8 h9 y3be ff4 fs2 fc0 sc0 ls0 ws0\">*<span class=\"ls6\">   </span><span class=\"ff5\">Dane przekszta\u0142c<span class=\"_ _0\"></span>one w zwi\u0105zku z zastos<span class=\"_ _0\"></span>owan\u0105 zmian\u0105 zasad (<span class=\"_ _0\"></span>polityki) rachunkowo\u015bci, k<span class=\"_ _0\"></span>t\u00f3ra zosta\u0142a szerzej <span class=\"_ _0\"></span>opisana w Nocie 2.6.</span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>ZYSK NA AK<span class=\"_ _1\"></span>CJ\u0118<span class=\"ffa\"> </span>Jednostka dominuj\u0105ca nie<span class=\"_ _0\"></span> posiada <span class=\"_ _0\"></span>instrument\u00f3w powoduj\u0105cych rozwodnienie potencjalnych akcji <span class=\"_ _9\"></span>zwyk\u0142ych. W zwi\u0105zku <span class=\"_ _0\"></span>z<span class=\"ff4\"> </span>powy\u017cszym <span class=\"_ _0\"></span>rozwodni<span class=\"_ _1\"></span>ony <span class=\"_ _0\"></span>zysk na <span class=\"_ _0\"></span>akcj\u0119 r\u00f3wny <span class=\"_ _9\"></span>jest <span class=\"_ _0\"></span>podstawowemu <span class=\"_ _0\"></span>zyskowi <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>akcj\u0119 <span class=\"_ _0\"></span>J<span class=\"_ _0\"></span>ednostki <span class=\"_ _0\"></span>dominuj\u0105cej <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>oblicza <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _0\"></span>jako <span class=\"_ _9\"></span>iloraz <span class=\"_ _0\"></span>zysku <span class=\"_ _9\"></span>przypadaj\u0105ceg<span class=\"_ _1\"></span>o <span class=\"_ _9\"></span>na<span class=\"ff4\"> </span>akcjonariuszy <span class=\"_ _0\"></span>Jednostki <span class=\"_ _9\"></span>dominuj\u0105cej <span class=\"_ _0\"></span>oraz \u015bredniej wa\u017conej li<span class=\"_ _1\"></span>czby akcji zwyk\u0142y<span class=\"_ _1\"></span>ch w ci\u0105<span class=\"ff4\">gu roku.<span class=\"_ _1c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-481": {
   "value": "5.<span class=\"ffb ls0\"> <span class=\"_ _a\"> </span><span class=\"ff3\">NOTY OBJA\u015aN<span class=\"_ _1\"></span>IAJ\u0104CE D<span class=\"_ _1\"></span>OTYCZ\u0104CE OPOD<span class=\"_ _1\"></span>ATKOWANIA<span class=\"ff2\"> </span></span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>PODATEK DOC<span class=\"_ _1\"></span>HODOWY <span class=\"fs1\"> </span>Na <span class=\"_ _b\"> </span>obowi\u0105zkowe <span class=\"_ _9\"></span>obci\u0105\u017cenia <span class=\"_ _b\"></span>wyniku <span class=\"_ _b\"></span>przed <span class=\"_ _9\"></span>opodatkowaniem <span class=\"_ _9\"></span>sk\u0142adaj\u0105 <span class=\"_ _b\"> </span>si\u0119: <span class=\"_ _b\"></span>podatek <span class=\"_ _b\"></span>bie\u017c\u0105cy, <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>orekta <span class=\"_ _9\"></span>podatku <span class=\"_ _b\"> </span>za <span class=\"_ _b\"> </span>rok <span class=\"_ _b\"> </span>ubieg\u0142y, <span class=\"_ _b\"></span>podatek <span class=\"_ _8\"> </span><span class=\"ff4\">odroczony <span class=\"_ _9\"></span>oraz </span>sk\u0142adka solidarno\u015bciowa pr<span class=\"_ _1\"></span>zekazana w<span class=\"ff4\"> 2023 ro<span class=\"_ _1\"></span>ku. </span>Bie\u017c\u0105ce  ob<span class=\"_ _1\"></span>ci\u0105\u017cenie  z <span class=\"_ _8\"> </span>tytu\u0142u <span class=\"_ _8\"> </span>podatku  do<span class=\"_ _1\"></span>chodowego<span class=\"ff4\">  j<span class=\"ff5\">est <span class=\"_ _8\"> </span>obliczane  na <span class=\"_ _8\"> </span>podstawie <span class=\"_ _8\"> </span>obowi\u0105zuj\u0105cych <span class=\"_ _8\"> </span>przepis\u00f3w  podatk<span class=\"_ _1\"></span>owych  i <span class=\"_ _8\"> </span>naliczane <span class=\"_ _8\"> </span>jest  od  do<span class=\"_ _1\"></span>chodu </span></span>do<span class=\"ls0\"> <span class=\"ff5\">opodatko<span class=\"_ _1\"></span>wania za <span class=\"_ _9\"></span>da<span class=\"_ _1\"></span>ny <span class=\"_ _0\"></span>okres <span class=\"_ _0\"></span>oraz u<span class=\"_ _0\"></span>jmowa<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>jako <span class=\"_ _0\"></span>zobowi\u0105zanie do <span class=\"_ _0\"></span>zap\u0142aty. W <span class=\"_ _9\"></span>sytu<span class=\"_ _1\"></span>acji, g<span class=\"_ _0\"></span>dy wa<span class=\"_ _0\"></span>rto\u015b\u0107 zap\u0142aconych z<span class=\"_ _0\"></span>aliczek miesi\u0119cz<span class=\"_ _0\"></span>nych <span class=\"_ _0\"></span>przekracza warto\u015b\u0107 </span></span>podatku nale<span class=\"ff5\">\u017cnego w<span class=\"_ _1\"></span>\u00f3wczas powstaj<span class=\"_ _1\"></span>e nale\u017cno\u015b\u0107, kt\u00f3r<span class=\"_ _1\"></span>a zostanie zwr\u00f3<span class=\"_ _1\"></span>cona przez Urz\u0105<span class=\"_ _1\"></span>d Skarbowy po<span class=\"ff4\"> </span>z\u0142o\u017ceniu deklara<span class=\"_ _1\"></span>cji rocznej CIT<span class=\"ff4\">-<span class=\"ls5\">8.<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span></span>Zobowi\u0105zania  i  aktywa  z  tyt<span class=\"_ _1\"></span>u\u0142u  odroczone<span class=\"_ _1\"></span>go  podatku  dochodowe<span class=\"_ _1\"></span>go<span class=\"_ _0\"></span><span class=\"ff4\">  <span class=\"ff5\">tworzone  s\u0105  od  r\u00f3\u017cnic  prz<span class=\"_ _1\"></span>ej\u015bciowych  pomi\u0119dzy  warto<span class=\"_ _1\"></span>\u015bci\u0105  podatkow\u0105  aktyw\u00f3<span class=\"_ _1\"></span>w </span></span>i z<span class=\"ff5\">obowi\u0105za\u0144, <span class=\"_ _0\"></span>a</span> <span class=\"ff5\">ich <span class=\"_ _9\"></span>warto\u015bci\u0105 <span class=\"_ _0\"></span>ks<span class=\"_ _0\"></span>i\u0119gow\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>skonsolidow<span class=\"_ _1\"></span>anym <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>prawozdani<span class=\"_ _1\"></span>u <span class=\"_ _9\"></span>finans<span class=\"_ _1\"></span>owym, <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>wyj\u0105tkiem <span class=\"_ _0\"></span>r\u00f3\u017cnic <span class=\"_ _9\"></span>przej\u015bciow<span class=\"_ _1\"></span>ych <span class=\"_ _9\"></span>wynikaj\u0105cych <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>pocz\u0105tkowego <span class=\"_ _0\"></span>uj\u0119cia </span>sk\u0142adnika aktyw\u00f3w <span class=\"_ _0\"></span>czy zobowi\u0105za\u0144 <span class=\"_ _0\"></span>w tran<span class=\"_ _0\"></span>sakcji innej <span class=\"_ _0\"></span>ni\u017c <span class=\"_ _0\"></span>po\u0142\u0105czenie jednostek gospodarczych, <span class=\"_ _0\"></span>kt\u00f3ra w <span class=\"_ _0\"></span>momencie <span class=\"_ _9\"></span>powstani<span class=\"_ _1\"></span>a nie<span class=\"_ _0\"></span> wp\u0142ywa <span class=\"_ _0\"></span>ani n<span class=\"_ _0\"></span>a wynik <span class=\"_ _0\"></span>finansowy ani <span class=\"_ _b\"> </span>na<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>wynik <span class=\"_ _8\"> </span>podatk<span class=\"_ _1\"></span>owy <span class=\"_ _8\"> </span><span class=\"ff5\">i <span class=\"_ _b\"></span>nie <span class=\"_ _b\"> </span>powoduje <span class=\"_ _8\"> </span>powstani<span class=\"_ _1\"></span>a <span class=\"_ _8\"> </span>ta<span class=\"_ _1\"></span>kich <span class=\"_ _b\"> </span>samych <span class=\"_ _8\"> </span>dodatni<span class=\"_ _1\"></span>ch <span class=\"_ _8\"> </span>i <span class=\"_ _b\"></span>ujemnych <span class=\"_ _b\"> </span>r\u00f3\u017cnic <span class=\"_ _8\"> </span>pr<span class=\"_ _1\"></span>zej\u015bciowych.<span class=\"_ _0\"></span><span class=\"ff4\"> </span>Grupa <span class=\"_ _b\"> </span>ujmuje <span class=\"_ _b\"> </span>zobowi\u0105zania <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>tytu\u0142u <span class=\"_ _b\"> </span>podatku </span>odroczonego <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>zak<span class=\"_ _0\"></span>resie <span class=\"_ _0\"></span>r\u00f3\u017cnic <span class=\"_ _0\"></span>przej\u015bciowych <span class=\"_ _0\"></span>zwi\u0105zanych <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>prawami<span class=\"ff4\"> <span class=\"_ _0\"></span></span>d<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>u\u017cytkowania <span class=\"_ _0\"></span>sk<span class=\"_ _0\"></span>\u0142adni<span class=\"_ _1\"></span>ka <span class=\"_ _9\"></span>aktyw<span class=\"_ _1\"></span>\u00f3w <span class=\"_ _0\"></span>oraz <span class=\"_ _9\"></span>aktyw<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _9\"></span>podatk<span class=\"_ _1\"></span>u <span class=\"_ _0\"></span>odroczonego <span class=\"_ _9\"></span>w z<span class=\"_ _0\"></span>akresie<span class=\"_ _1\"></span> r\u00f3\u017cnic przej\u015bciowyc<span class=\"_ _1\"></span>h zwi\u0105zanych ze z<span class=\"_ _1\"></span>obowi\u0105zaniami z tyt<span class=\"_ _1\"></span>u\u0142u leasingu<span class=\"ff4\">. </span>Odroczony podatek dochodowy ustala si\u0119 przy zastosowaniu stawek podatkowych, kt\u00f3re zgodnie z<span class=\"_ _0\"></span><span class=\"ff4\"> oczekiwa</span>niami b\u0119d\u0105 obowi\u0105<span class=\"_ _1\"></span>zywa\u0107 w<span class=\"_ _0\"></span><span class=\"ff4\"> mome<span class=\"_ _1\"></span>ncie, gdy <span class=\"ff5\">warto\u015bci </span></span>ksi\u0119gowe <span class=\"_ _5\"></span>aktyw\u00f3w <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>zobowi\u0105za\u0144 <span class=\"_ _5\"></span>zostan\u0105 <span class=\"_ _1\"></span>zrealizowane, <span class=\"_ _5\"></span>przyjmuj\u0105c <span class=\"_ _5\"></span>za p<span class=\"_ _1\"></span>odstaw\u0119 <span class=\"_ _5\"></span>przepisy <span class=\"_ _1\"></span>podatko<span class=\"_ _1\"></span>we, <span class=\"_ _5\"></span>kt\u00f3<span class=\"_ _0\"></span>re <span class=\"_ _5\"></span>obowi\u0105zywa\u0142y <span class=\"_ _5\"></span>na <span class=\"_ _1\"></span>dzie\u0144 <span class=\"_ _5\"></span>ko<span class=\"_ _9\"></span>\u0144cz\u0105cy <span class=\"_ _5\"></span>okres <span class=\"_ _5\"></span>sp<span class=\"_ _0\"></span>rawozd<span class=\"_ _1\"></span>awczy.<span class=\"ff4\"> </span>Grupa <span class=\"_ _9\"></span>rozpoznaje <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>k\u0142adnik <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>z <span class=\"_ _b\"> </span>tytu\u0142u <span class=\"_ _b\"></span>odroczo<span class=\"_ _1\"></span>nego <span class=\"_ _b\"> </span>podatku <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>ochodoweg<span class=\"_ _1\"></span>o <span class=\"_ _9\"></span>od <span class=\"_ _b\"> </span>straty <span class=\"_ _b\"></span>podatkowej, <span class=\"_ _9\"></span>je\u017celi <span class=\"_ _9\"></span>jes<span class=\"_ _0\"></span>t <span class=\"_ _9\"></span>prawdopodobne, <span class=\"_ _9\"></span>\u017ce <span class=\"_ _b\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>przysz\u0142o<span class=\"_ _1\"></span>\u015bci <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>ostanie osi\u0105gni\u0119ty <span class=\"_ _b\"></span>doch\u00f3d <span class=\"_ _b\"></span>do <span class=\"_ _b\"> </span>opodatkowania <span class=\"_ _b\"></span>pozwalaj<span class=\"_ _1\"></span>\u0105cy <span class=\"_ _b\"></span>na <span class=\"_ _8\"> </span>je<span class=\"_ _1\"></span>go <span class=\"_ _b\"> </span>wykorzystanie. <span class=\"_ _b\"></span>Kwota <span class=\"_ _b\"></span>aktywa <span class=\"_ _b\"></span>z <span class=\"_ _b\"> </span>tytu\u0142u <span class=\"_ _b\"> </span>odroczonego <span class=\"_ _b\"></span>podatku <span class=\"_ _b\"> </span>dochodowego <span class=\"_ _b\"></span>z<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _8\"> </span></span>tytu\u0142u <span class=\"_ _b\"></span>innych <span class=\"_ _b\"></span>r\u00f3\u017cnic przej\u015bciowych s\u0105 anali<span class=\"_ _1\"></span>zowane pod <span class=\"_ _1\"></span>k\u0105tem mo\u017cliwo\u015bci ic<span class=\"_ _1\"></span>h odzyskania na p<span class=\"_ _1\"></span>odstawie istnieni<span class=\"_ _1\"></span>a przysz\u0142ego do<span class=\"_ _1\"></span>chodu do opodatko<span class=\"_ _1\"></span>wania.<span class=\"ff4\"> </span>Aktywa <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>zobowi\u0105zania z <span class=\"_ _5\"></span>tytu\u0142u o<span class=\"_ _1\"></span>droczone<span class=\"_ _1\"></span>go <span class=\"_ _1\"></span>podatku <span class=\"_ _1\"></span>dochodo<span class=\"_ _1\"></span>wego t<span class=\"_ _1\"></span>raktowane <span class=\"_ _5\"></span>s\u0105 <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>ca\u0142o\u015bci <span class=\"_ _5\"></span>jako pozy<span class=\"_ _1\"></span>cje <span class=\"_ _1\"></span>d\u0142ugotermino<span class=\"_ _1\"></span>we i <span class=\"_ _5\"></span>nie <span class=\"_ _1\"></span>podlega<span class=\"_ _0\"></span>j\u0105 <span class=\"_ _1\"></span>dyskont<span class=\"_ _1\"></span>owaniu.<span class=\"ff4\"> <span class=\"_ _1\"></span><span class=\"ff5\">Podlegaj<span class=\"_ _1\"></span>\u0105 </span></span>one <span class=\"_ _1\"></span>kompensa<span class=\"_ _1\"></span>cie <span class=\"_ _1\"></span>na <span class=\"_ _5\"></span>poziomie spra<span class=\"_ _1\"></span>wozda\u0144 <span class=\"_ _5\"></span>jednostkowych <span class=\"_ _1\"></span>sp\u00f3\u0142ek <span class=\"_ _5\"></span>z Gru<span class=\"_ _1\"></span>py, <span class=\"_ _1\"></span>je\u017celi <span class=\"_ _5\"></span>istnieje<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>mo\u017cliwy d<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>wyegzekw<span class=\"_ _1\"></span>owania <span class=\"_ _5\"></span>ty<span class=\"_ _0\"></span>tu\u0142 <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rawny <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span><span class=\"ff4\">o prze<span class=\"_ _1\"></span>prowadzenia <span class=\"_ _5\"></span>kompensat </span>ujmowanych kwot. W <span class=\"_ _9\"></span>zwi\u0105z<span class=\"_ _1\"></span>ku <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>j\u015bciem <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>\u017cyc<span class=\"_ _0\"></span>ie <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>dniu <span class=\"_ _0\"></span>19 <span class=\"_ _9\"></span>wrze\u015bnia <span class=\"_ _0\"></span>2023 <span class=\"_ _9\"></span>ro<span class=\"_ _1\"></span>ku <span class=\"_ _9\"></span>ustaw<span class=\"_ _1\"></span>y <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>dnia <span class=\"_ _9\"></span>16 <span class=\"_ _0\"></span>sierpn<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>mianie <span class=\"_ _0\"></span>ustawy <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>szczeg\u00f3lnych <span class=\"_ _0\"></span>rozwi\u0105zaniach <span class=\"_ _0\"></span>s\u0142u\u017c\u0105cych ochronie <span class=\"_ _0\"></span>odbiorc\u00f3w <span class=\"_ _0\"></span>energii <span class=\"_ _9\"></span>elektryc<span class=\"_ _1\"></span>znej <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>2023 <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>zwi\u0105zku <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sytuacj\u0105 <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>rynku <span class=\"_ _0\"></span>energii <span class=\"_ _0\"></span>elektrycznej <span class=\"_ _9\"></span>oraz <span class=\"_ _0\"></span>niekt\u00f3rych <span class=\"_ _0\"></span>innych<span class=\"_ _9\"></span><span class=\"ff4\"> </span>u<span class=\"_ _0\"></span>staw <span class=\"_ _0\"></span>(\u201eUstawa <span class=\"_ _0\"></span>nowelizuj\u0105ca\u201d),<span class=\"_ _1\"></span> kt\u00f3ra zno<span class=\"_ _1\"></span>welizowa\u0142a m.<span class=\"_ _1\"></span>in. ustaw<span class=\"_ _1\"></span>\u0119 z dnia <span class=\"_ _5\"></span>27 pa\u017adziernika <span class=\"_ _1\"></span>2022 r<span class=\"_ _1\"></span>oku o <span class=\"_ _1\"></span>\u015brodkach <span class=\"_ _1\"></span>nadzwyczajnych <span class=\"_ _1\"></span>maj\u0105cy<span class=\"_ _1\"></span>ch na <span class=\"_ _1\"></span>celu o<span class=\"_ _1\"></span>graniczenie <span class=\"_ _1\"></span>wysoko\u015bci <span class=\"_ _1\"></span>cen ener<span class=\"_ _1\"></span>gii elekt<span class=\"ff4\">rycznej </span>oraz <span class=\"_ _0\"></span>wsparciu <span class=\"_ _0\"></span>niekt\u00f3rych <span class=\"_ _0\"></span>odbiorc\u00f3w <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>2023 <span class=\"_ _9\"></span>roku (\u201eUstawa\u201d), <span class=\"_ _0\"></span>JSW <span class=\"_ _0\"></span>jako <span class=\"_ _9\"></span>\u201eprze<span class=\"_ _1\"></span>dsi\u0119biorca <span class=\"_ _0\"></span>obowi\u0105zany\u201d, <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>uwagi <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>fakt prowadzeni<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzez <span class=\"_ _0\"></span>Jednostk\u0119 <span class=\"_ _0\"></span>dominuj\u0105c<span class=\"_ _1\"></span>\u0105 dzia\u0142alno\u015bci po<span class=\"_ _0\"></span>legaj\u0105c<span class=\"_ _1\"></span>ej <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>eksploatacji <span class=\"_ _0\"></span>z\u0142\u00f3\u017c w\u0119gla <span class=\"_ _0\"></span>kamiennego <span class=\"_ _0\"></span>(na <span class=\"_ _0\"></span>podstawie koncesji, <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>kt<span class=\"_ _1\"></span>\u00f3rej <span class=\"_ _0\"></span>mowa <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> art. 21 <span class=\"_ _0\"></span>ust. <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>pkt <span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>ustawy <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>dnia <span class=\"_ _0\"></span>9 <span class=\"_ _0\"></span>czerwca <span class=\"_ _0\"></span>2011 <span class=\"_ _0\"></span>roku </span>Prawo <span class=\"_ _0\"></span>geologiczne <span class=\"_ _9\"></span>i <span class=\"ff5\">g\u00f3rnicz<span class=\"_ _1\"></span>e), <span class=\"_ _9\"></span>zost<span class=\"_ _1\"></span>a\u0142a <span class=\"_ _0\"></span>zobowi\u0105zana <span class=\"_ _9\"></span>do <span class=\"_ _0\"></span>odprowadzenia <span class=\"_ _0\"></span><span class=\"ffa\">s<span class=\"_ _0\"></span><span class=\"ff9\">k\u0142adki <span class=\"_ _0\"></span>solidarno\u015bciowej</span></span>. <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>uzna<span class=\"_ _0\"></span>\u0142a, <span class=\"_ _0\"></span>\u017ce <span class=\"_ _9\"></span>sk\u0142ad<span class=\"_ _1\"></span>ka <span class=\"_ _0\"></span>solidarno\u015bciowa <span class=\"_ _9\"></span>st<span class=\"_ _1\"></span>anowi <span class=\"_ _0\"></span>podatek </span>dochodowy (os\u0105d <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>tym <span class=\"_ _0\"></span>zakresie p<span class=\"_ _0\"></span>rzedstawi<span class=\"_ _1\"></span>ono <span class=\"_ _0\"></span>poni\u017cej) i <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rezentuje obci\u0105\u017cenia z <span class=\"_ _0\"></span>tego <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>w s<span class=\"_ _0\"></span>konsolidowanym sprawozdaniu z <span class=\"_ _9\"></span><span class=\"ff4\">wyniku <span class=\"_ _0\"></span>finansowego <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>innych </span>ca\u0142kowitych docho<span class=\"_ _1\"></span>d\u00f3w w pozycji \u201ep<span class=\"_ _1\"></span>odatek dochodowy\u201d. <span class=\"ff4\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Realizowalno\u015b\u0107 a<span class=\"_ _1\"></span>ktywa z tytu\u0142u p<span class=\"_ _1\"></span>odatku odroczone<span class=\"_ _1\"></span>go<span class=\"ffa\"> </span>Grupa ocenia na ka\u017c<span class=\"_ _1\"></span>dy dzie\u0144 ko\u0144cz\u0105cy o<span class=\"_ _1\"></span>kres sprawozdawcz<span class=\"_ _1\"></span>y realizowalno\u015b\u0107 a<span class=\"_ _1\"></span>ktywa z tytu\u0142u odrocz<span class=\"_ _1\"></span>onego podatku do<span class=\"_ _1\"></span>chodowego oraz weryfikuje nieuj\u0119te aktyw<span class=\"_ _1\"></span>a z tytu\u0142u <span class=\"ff4\">odroczonego <span class=\"_ _1\"></span>podatku dochod<span class=\"_ _1\"></span>owego. </span>W <span class=\"_ _9\"></span>oparciu <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>sporz\u0105dzone <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rogn<span class=\"_ _1\"></span>ozy <span class=\"_ _9\"></span>dla <span class=\"_ _0\"></span>sp\u00f3\u0142ek <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>Grupy <span class=\"_ _0\"></span>przewiduj\u0105ce <span class=\"_ _0\"></span>uzyskanie <span class=\"_ _9\"></span>dochod\u00f3w <span class=\"_ _0\"></span>podatkowych <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>latach <span class=\"_ _0\"></span>nast\u0119pnych <span class=\"_ _9\"></span>uznano, <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>\u017c<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ie <span class=\"_ _0\"></span>wyst\u0119puje <span class=\"_ _9\"></span>ryzyko niezrealizowania a<span class=\"_ _1\"></span>ktywa z tytu\u0142u po<span class=\"_ _1\"></span>datku odroczon<span class=\"_ _1\"></span>ego rozpoznanego w <span class=\"_ _1\"></span>niniejs<span class=\"ff4\">zym skonsolidowanym <span class=\"_ _1\"></span>sprawozdaniu fin<span class=\"_ _1\"></span>ansowym. </span>Na dzie\u0144 31 grudnia <span class=\"_ _1\"></span>2023 roku g\u0142\u00f3wn\u0105 <span class=\"_ _1\"></span>pozycj\u0105 aktywa z t<span class=\"_ _1\"></span>ytu\u0142u podatku odrocz<span class=\"_ _1\"></span>onego od straty pod<span class=\"_ _1\"></span>atkowej jest aktywo w J<span class=\"_ _1\"></span>SW KOKS <span class=\"_ _0\"></span>w wysoko\u015bci 1<span class=\"_ _1\"></span>34,2 mln PLN<span class=\"_ _1\"></span>. JSW <span class=\"_ _9\"></span>KOKS <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>projekcj\u0119 <span class=\"_ _9\"></span>d\u0142ugotermin<span class=\"_ _1\"></span>owego <span class=\"_ _9\"></span>modelu <span class=\"_ _9\"></span>fina<span class=\"ff4\">nsowego <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>lata <span class=\"_ _9\"></span>2024 <span class=\"_ _9\"></span></span>\u2013<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>2030 <span class=\"_ _9\"></span>sporz\u0105dzi\u0142a <span class=\"_ _9\"></span>anali<span class=\"_ _1\"></span>z\u0119 <span class=\"_ _9\"></span>rozliczalno\u015bci <span class=\"_ _9\"></span>straty <span class=\"_ _9\"></span>podatkowej <span class=\"_ _9\"></span>powsta\u0142ej<span class=\"_ _1\"></span> w 2023 <span class=\"ff5\">roku. <span class=\"_ _b\"></span>Z <span class=\"_ _b\"> </span>prognoz <span class=\"_ _b\"> </span>wynika, <span class=\"_ _b\"> </span>\u017ce <span class=\"_ _8\"> </span>w <span class=\"_ _b\"></span>latach <span class=\"_ _b\"></span>nast\u0119pnych <span class=\"_ _b\"></span>JSW <span class=\"_ _b\"> </span>KOKS <span class=\"_ _b\"> </span>nie <span class=\"_ _b\"> </span>os<span class=\"_ _0\"></span>i\u0105gni<span class=\"_ _1\"></span>e <span class=\"_ _b\"> </span>zysku <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>odatkowego, <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>t\u00f3ry <span class=\"_ _b\"></span>pozwoli\u0142by <span class=\"_ _b\"></span>rozliczy\u0107 <span class=\"_ _b\"></span>w <span class=\"_ _b\"> </span>ca\u0142o\u015bci  aktywa <span class=\"_ _b\"></span>z <span class=\"_ _b\"> </span>tytu\u0142u </span>odroczonego <span class=\"_ _5\"></span>podat<span class=\"ff5\">ku <span class=\"_ _5\"></span>dochodowego <span class=\"_ _5\"></span>od<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>straty <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>odatkowej, <span class=\"_ _5\"></span>w <span class=\"_ _5\"></span>zw<span class=\"_ _0\"></span>i\u0105zku <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>tym <span class=\"_ _5\"></span>zaktualizowano <span class=\"_ _5\"></span>warto\u015b\u0107 <span class=\"_ _5\"></span>aktywa <span class=\"_ _1\"></span>poprzez <span class=\"_ _5\"></span>utworzenie <span class=\"_ _5\"></span>odpisu <span class=\"_ _5\"></span>aktualizuj\u0105cego w <span class=\"_ _5\"></span>wysoko\u015bci </span>11,3 mln <span class=\"ff5\">PLN, co z<span class=\"_ _1\"></span>osta\u0142o przedstawio<span class=\"_ _1\"></span>ne w poni\u017cszych N<span class=\"_ _1\"></span>otach.<span class=\"ff4\"> </span></span>Sk\u0142adka solidarno<span class=\"_ _1\"></span>\u015bciowa<span class=\"ffa\"> </span>Z <span class=\"_ _9\"></span>uwagi <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>fakt, <span class=\"_ _0\"></span>i\u017c <span class=\"_ _9\"></span>JSW <span class=\"_ _0\"></span>eksploatuje<span class=\"ff4\"> <span class=\"_ _9\"></span></span>z\u0142o\u017ca <span class=\"_ _0\"></span>w\u0119gla <span class=\"_ _0\"></span>kamiennego <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>podstawie <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>oncesji <span class=\"_ _0\"></span>uzyskanej <span class=\"_ _0\"></span>przed <span class=\"_ _9\"></span>dniem <span class=\"_ _0\"></span>1 <span class=\"_ _9\"></span>stycznia <span class=\"_ _0\"></span>2022 <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>oku <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>raz <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>uwagi <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>to, <span class=\"_ _9\"></span>i\u017c <span class=\"_ _0\"></span>suma dochod\u00f3w podatkow<span class=\"_ _1\"></span>ych Jednostki domi<span class=\"_ _1\"></span>nuj\u0105cej osi\u0105gni\u0119t<span class=\"_ _1\"></span>ych w latach 2018 <span class=\"ff4\">- </span>2021 jest mniej<span class=\"_ _1\"></span>sza ni\u017c zero, JSW <span class=\"_ _1\"></span>dokona\u0142a wyli<span class=\"_ _1\"></span>czenia kwoty sk\u0142ad<span class=\"_ _1\"></span>ki s<span class=\"_ _0\"></span>olidarno\u015b<span class=\"_ _1\"></span>ciowej w oparciu <span class=\"_ _1\"></span>o wz\u00f3r <span class=\"_ _1\"></span>okre\u015blony w <span class=\"_ _1\"></span>art. <span class=\"_ _1\"></span>29c ust. <span class=\"_ _1\"></span>1 pkt 2 <span class=\"_ _1\"></span>Ustawy, <span class=\"_ _1\"></span>przyjmuj\u0105c <span class=\"_ _1\"></span>jako podstaw<span class=\"_ _1\"></span>\u0119 do w<span class=\"_ _1\"></span>yliczenia <span class=\"_ _1\"></span>sk\u0142adki doch\u00f3d <span class=\"_ _1\"></span>podatkowy<span class=\"_ _1\"></span> os<span class=\"_ _0\"></span>i\u0105gni\u0119ty w <span class=\"_ _1\"></span>roku po<span class=\"_ _1\"></span>datkowym 20<span class=\"_ _1\"></span>22 z <span class=\"ff5\">innych \u017ar\u00f3de\u0142 przychod\u00f3w ni<span class=\"_ _1\"></span>\u017c z zysk\u00f3w kapita\u0142owych w rozumi<span class=\"_ _1\"></span>eniu art. 7 ust. 1<span class=\"ff4\">-<span class=\"ls5\">3 </span></span>ustawy z dnia 15 lutego 1992 roku o podatku dochod<span class=\"_ _1\"></span>owym od os\u00f3b prawnych.<span class=\"_ _1\"></span> </span>Kwota <span class=\"_ _8\"> </span>sk\u0142adki <span class=\"_ _8\"> </span>solidarno\u015bci<span class=\"_ _1\"></span>owej <span class=\"_ _8\"> </span>zaraportowanej <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>S<span class=\"_ _0\"></span>prawozdani<span class=\"_ _1\"></span>u <span class=\"_ _8\"> </span>dotycz\u0105cym <span class=\"_ _8\"> </span>sk\u0142adki <span class=\"_ _8\"> </span>solidarn<span class=\"_ _1\"></span>o\u015bciowej <span class=\"_ _8\"> </span>(\u201eSprawozdanie\u201d) <span class=\"_ _b\"> </span>z  dnia <span class=\"_ _b\"> </span>1<span class=\"_ _0\"></span>7 <span class=\"_ _8\"> </span>p<span class=\"_ _0\"></span>a\u017adziernika <span class=\"_ _8\"> </span>2023 <span class=\"_ _8\"> </span>roku, wynosz\u0105ca <span class=\"_ _b\"> </span>1<span class=\"ff4\"> 609,6 mln </span>PLN <span class=\"_ _b\"> </span>zos<span class=\"_ _0\"></span>ta\u0142a <span class=\"_ _b\"> </span>uiszczona <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>ustawowym <span class=\"_ _b\"> </span>terminie <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>dn<span class=\"_ _0\"></span>iu <span class=\"_ _b\"> </span>17 <span class=\"_ _8\"> </span>listopada <span class=\"_ _b\"> </span>2023 <span class=\"_ _8\"> </span>roku. <span class=\"_ _b\"> </span>Obci\u0105\u017cenie <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span>ynikaj\u0105ce <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>przepis\u00f3w <span class=\"_ _b\"> </span>tej <span class=\"_ _8\"> </span>Ustawy <span class=\"_ _b\"> </span>jest jednorazowe, tj.  <span class=\"_ _0\"></span><span class=\"ff5\">Ustawa <span class=\"_ _0\"></span>nie <span class=\"_ _0\"></span>nak\u0142ada <span class=\"_ _0\"></span>obowi\u0105zku <span class=\"_ _0\"></span>odprowadzania takiej <span class=\"_ _0\"></span>sk\u0142adki <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>latach <span class=\"_ _0\"></span>kolejnych.</span> <span class=\"_ _0\"></span>Z<span class=\"_ _0\"></span> uwagi <span class=\"ls10\">na</span> <span class=\"ff5\">z\u0142o\u017con\u0105 po <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>ko\u0144cz\u0105cym <span class=\"_ _0\"></span>okres s<span class=\"_ _0\"></span>prawo</span>zdawczy<span class=\"_ _1\"></span> tj.<span class=\"ls0\"> <span class=\"ff5\">w <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>10 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tycznia 2024 <span class=\"_ _0\"></span>roku, <span class=\"_ _0\"></span>korekt\u0119 <span class=\"_ _0\"></span>deklaracji <span class=\"_ _0\"></span>CIT</span>-<span class=\"ff5\">8 <span class=\"_ _9\"></span>za 2022 <span class=\"_ _0\"></span>rok, <span class=\"_ _0\"></span>JSW <span class=\"_ _0\"></span>zgodnie <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>Ustaw\u0105 <span class=\"_ _0\"></span>z\u0142o\u017cy\u0142a <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>12 <span class=\"_ _0\"></span>stycznia 2024<span class=\"_ _0\"></span></span> <span class=\"ff5\">roku <span class=\"_ _0\"></span>korekt\u0119 <span class=\"_ _0\"></span>Sprawozdania o<span class=\"_ _0\"></span>raz </span></span>przekaza\u0142a na rach<span class=\"_ _1\"></span>unek Funduszu W<span class=\"_ _1\"></span>yp\u0142aty R\u00f3\u017cnicy C<span class=\"_ _1\"></span>eny kwot\u0119 kor<span class=\"_ _1\"></span>ekty sk\u0142adki solidar<span class=\"_ _1\"></span>no\u015bciowej w wysoko\u015bci 0,4 mln PL<span class=\"_ _1\"></span>N (wraz z nale\u017cnymi <span class=\"_ _1\"></span>odsetkami).<span class=\"_ _1c\"> </span>Sk\u0142adka <span class=\"_ _b\"></span>solidarno\u015bciow<span class=\"_ _1\"></span>a <span class=\"_ _b\"> </span>przekazana <span class=\"_ _b\"></span>przez <span class=\"_ _b\"> </span>JSW <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>r<span class=\"_ _1\"></span>achunek <span class=\"_ _b\"></span>Funduszu <span class=\"_ _b\"></span>Wyp\u0142aty<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>R\u00f3\u017cnicy <span class=\"_ _b\"> </span>Ceny <span class=\"_ _b\"> </span>wskazany <span class=\"_ _b\"> </span>przez <span class=\"_ _b\"> </span>zarz\u0105dc\u0119 <span class=\"_ _b\"> </span>rozlicze\u0144 <span class=\"_ _b\"></span>stan<span class=\"_ _0\"></span><span class=\"ff4\">owi <span class=\"_ _8\"> </span>dla <span class=\"_ _b\"></span>JSW <span class=\"_ _b\"></span>koszt<span class=\"_ _1\"></span> </span>uzyskania przyc<span class=\"_ _1\"></span>hodu w rozumieniu <span class=\"_ _1\"></span>ustawy z dnia 1<span class=\"_ _1\"></span>5 lutego <span class=\"ff5\">1992 roku o podatk<span class=\"_ _1\"></span>u dochodowym o<span class=\"_ _1\"></span>d os\u00f3b prawnych.<span class=\"_ _1c\"> </span></span><div class=\"c w5d h68 gs356\"><div class=\"t m0 x2 h17 ya1 ff3 fs4 fce sc0 ls0 ws0\">ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w8 h4 gs357\"><div class=\"t m0 x8 h10 y3e6 ff5 fs4 fc0 sc0 ls0 ws0\">Po <span class=\"_ _9\"></span>dokonaniu <span class=\"_ _0\"></span>ana<span class=\"_ _0\"></span>lizy <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzepis\u00f3w <span class=\"_ _9\"></span>pr<span class=\"_ _1\"></span>awnych, <span class=\"_ _9\"></span>bior\u0105c <span class=\"_ _9\"></span>pod <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>wag\u0119 <span class=\"_ _9\"></span>fakt, <span class=\"_ _0\"></span>\u017ce <span class=\"_ _9\"></span>podstaw\u0105 <span class=\"_ _9\"></span>wyliczenia <span class=\"_ _9\"></span>sk\u0142ad<span class=\"_ _1\"></span>ki <span class=\"_ _9\"></span>solidarno\u015bciowej <span class=\"_ _0\"></span>jest <span class=\"_ _9\"></span>doch\u00f3d <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>oda<span class=\"_ _0\"></span>tkowy <span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>i\u0105gni<span class=\"_ _1\"></span>\u0119ty <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>roku<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h10 y3e7 ff5 fs4 fc0 sc0 ls0 ws0\">podatkowym <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>oraz <span class=\"_ _1\"></span>dat\u0119 <span class=\"_ _5\"></span>we<span class=\"_ _0\"></span>j\u015bcia <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>\u017cycie <span class=\"_ _5\"></span>Us<span class=\"_ _0\"></span>tawy <span class=\"_ _1\"></span>noweliz<span class=\"_ _1\"></span>uj\u0105cej pr<span class=\"_ _1\"></span>zypadaj\u0105c\u0105 <span class=\"_ _5\"></span>na<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wrzesie\u0144 <span class=\"_ _1\"></span>2023 <span class=\"_ _5\"></span>roku, Grupa <span class=\"_ _5\"></span>u<span class=\"_ _0\"></span>j\u0119\u0142a <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>niniejs<span class=\"_ _1\"></span>zym <span class=\"_ _1\"></span>skonsolidowanym <span class=\"_ _5\"></span>sprawozdani<span class=\"_ _0\"></span><span class=\"ff4 ls10\">u </span></div><div class=\"t m0 x8 h10 y3e8 ff5 fs4 fc0 sc0 ls0 ws0\">finansowym <span class=\"_ _0\"></span>sk\u0142adk\u0119 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>olidarno\u015bcio<span class=\"_ _1\"></span>w\u0105, <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>pods<span class=\"_ _0\"></span>tawie <span class=\"_ _0\"></span>dokonanego <span class=\"_ _0\"></span>os\u0105du <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>opar<span class=\"_ _1\"></span>ciu <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>defini<span class=\"_ _1\"></span>cj\u0119 <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>odatku <span class=\"_ _0\"></span>dochodowego <span class=\"_ _0\"></span>zgodnie <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>MSR <span class=\"_ _9\"></span>12.<span class=\"ff4\">8<span class=\"_ _0\"></span>0 <span class=\"_ _9\"></span>(</span>b), <span class=\"_ _0\"></span>jako <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>bci\u0105\u017ceni<span class=\"_ _1\"></span>e </div><div class=\"t m0 x8 h10 y3e9 ff5 fs4 fc0 sc0 ls0 ws0\">podatkowe <span class=\"_ _9\"></span>wyniku <span class=\"_ _9\"></span>bie\u017c\u0105cego <span class=\"_ _b\"></span>roku <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>zaprezentowa\u0142a <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>ozycji <span class=\"_ _9\"></span>\u201ePodatek <span class=\"_ _9\"></span>dochodowy\u201d <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>skonsolidowanym <span class=\"_ _9\"></span>sprawozdaniu <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>wyniku <span class=\"_ _b\"></span>f<span class=\"_ _0\"></span><span class=\"ff4\">inansowego <span class=\"_ _b\"></span>i <span class=\"_ _9\"></span>innych </span></div><div class=\"t m0 x8 h10 y3ea ff5 fs4 fc0 sc0 ls0 ws0\">ca\u0142kowitych docho<span class=\"_ _1\"></span>d\u00f3w.<span class=\"_ _1c\"> </span><span class=\"ff4\"> </span></div><div class=\"t m0 x8 h45 y3eb ff2 fs7 fc2 sc0 ls8 ws0\">5.1.<span class=\"ffb ls0\"> <span class=\"ff2\">PODATEK DOCHODOW<span class=\"_ _0\"></span>Y </span></span></div><div class=\"t m0 x8 h3 y3ec ff7 fs1 fc0 sc0 ls0 ws0\">Podatek dochodowy uj\u0119ty w wyniku netto:<span class=\"ff1\"> </span></div></div><div class=\"c w70 h46 gs358\"><div class=\"t m0 x1d h17 y26f ff2 fs4 fc0 sc0 ls0 ws0\">2023 </div><div class=\"t m0 x61 h17 y2ba ff2 fs4 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w71 h46 gs359\"><div class=\"t m0 x1d h17 y3ee ff2 fs4 fc0 sc0 ls0 ws0\">2022 </div><div class=\"t m0 x1a h1c y14 ff9 fs2 fc0 sc0 ls0 ws0\">(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ffa\"> </span></div></div><div class=\"c w54 h78 gs35a\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Podatek bie\u017c\u0105cy:<span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w70 h78 gs35b\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">68,3 </div></div><div class=\"c w71 h78 gs35c\"><div class=\"t m0 x76 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">1 426,3 </div></div><div class=\"c w54 h70 gs35d\"><div class=\"t m0 x65 h7e y74 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">bie\u017c\u0105ce obci<span class=\"_ _1\"></span>\u0105\u017cenie podatkowe<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w70 h70 gs35e\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">70,1 </div></div><div class=\"c w71 h70 gs35f\"><div class=\"t m0 x76 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">1 427,2 </div></div><div class=\"c w54 h70 gs360\"><div class=\"t m0 x65 h7e y175 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">korekty wyka<span class=\"_ _1\"></span>zane w bie\u017c\u0105cym <span class=\"_ _1\"></span>okresie w odniesieniu <span class=\"_ _1\"></span>do podatku z lat u<span class=\"_ _1\"></span>bieg\u0142ych<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w70 h70 gs361\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(1,8) </div></div><div class=\"c w71 h70 gs362\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(0,9) </div></div><div class=\"c w54 h6f gs363\"><div class=\"t m0 x4 h16 y253 ff7 fs4 fc0 sc0 ls0 ws0\">Sk\u0142adka solidarno\u015b<span class=\"_ _1\"></span>ciowa<span class=\"ff1\"> </span></div></div><div class=\"c w70 h6f gs364\"><div class=\"t m0 x76 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">1 609,6 </div></div><div class=\"c w71 h6f gs365\"><div class=\"t m0 x61 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w54 h70 gs366\"><div class=\"t m0 x4 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Podatek odroczony<span class=\"_ _1\"></span> </div></div><div class=\"c w70 h70 gs367\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">199,7 </div></div><div class=\"c w71 h70 gs368\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">382,6 </div></div><div class=\"c w54 h36 gs369\"><div class=\"t m0 x4 h17 y68 ff3 fs4 fcb sc0 ls0 ws0\">RAZEM PODAT<span class=\"_ _1\"></span>EK DOCHODOW<span class=\"_ _1\"></span>Y UJ\u0118TY W WY<span class=\"_ _1\"></span>NIKU NETTO<span class=\"ff2\"> </span></div></div><div class=\"c w70 h36 gs36a\"><div class=\"t m0 x76 h17 y68 ff2 fs4 fcb sc0 ls0 ws0\">1 877,6 </div></div><div class=\"c w71 h36 gs36b\"><div class=\"t m0 x76 h17 y68 ff2 fs4 fcb sc0 ls0 ws0\">1 808,9 </div></div><div class=\"c w8 h4 gs357\"><div class=\"t m0 x8 h9 y3f7 ff4 fs2 fc0 sc0 ls0 ws0\">*<span class=\"ls6\">   </span><span class=\"ff5\">Dane przekszta\u0142c<span class=\"_ _0\"></span>one w zwi\u0105zku z zastos<span class=\"_ _0\"></span>owan\u0105 zmian\u0105 zasad (<span class=\"_ _0\"></span>polityki) rachunkowo\u015bci, k<span class=\"_ _0\"></span>t\u00f3ra zosta\u0142a szerzej <span class=\"_ _0\"></span>opisana w Nocie 2.6.<span class=\"_ _9\"></span></span> </div><div class=\"t m0 x8 h3 y3f8 ff7 fs1 fc0 sc0 ls0 ws0\">Podatek dochodowy uj\u0119ty w innych ca\u0142kowitych dochodach:<span class=\"ff1\"> </span></div></div><div class=\"c w70 h46 gs36c\"><div class=\"t m0 x1d h17 y287 ff2 fs4 fc0 sc0 ls0 ws0\">2023 </div></div><div class=\"c w71 h46 gs36d\"><div class=\"t m0 x1d h17 y287 ff2 fs4 fc0 sc0 ls0 ws0\">2022 </div></div><div class=\"c w54 h70 gs36e\"><div class=\"t m0 x4 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Podatek odrocz<span class=\"_ _1\"></span>ony: </div></div><div class=\"c w54 h78 gs36f\"><div class=\"t m0 x65 h7e y3fc ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff1\">zyski/(straty) <span class=\"_ _1\"></span>aktuarialne </span></span></div></div><div class=\"c w70 h78 gs370\"><div class=\"t m0 x3e h16 ydc ff1 fs4 fc0 sc0 ls0 ws0\">(18,6) </div></div><div class=\"c w71 h78 gs371\"><div class=\"t m0 x39 h16 ydc ff1 fs4 fc0 sc0 ls0 ws0\">2,6 </div></div><div class=\"c w54 h70 gs372\"><div class=\"t m0 x65 h7e y74 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">zmiana warto<span class=\"_ _1\"></span>\u015bci instrument\u00f3w z<span class=\"_ _1\"></span>abezpieczaj\u0105cyc<span class=\"_ _1\"></span>h<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w70 h70 gs373\"><div class=\"t m0 x39 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">2,3 </div></div><div class=\"c w71 h70 gs374\"><div class=\"t m0 x39 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">3,5 </div></div><div class=\"c w54 h36 gs375\"><div class=\"t m0 x4 h17 y68 ff3 fs4 fcb sc0 ls0 ws0\">RAZEM PODAT<span class=\"_ _1\"></span>EK DOCHODOW<span class=\"_ _1\"></span>Y UJ\u0118TY W I<span class=\"_ _1\"></span>NNYCH CA\u0141K<span class=\"_ _1\"></span>OWITYCH DOC<span class=\"_ _1\"></span>HODACH<span class=\"ff2\"> </span></div></div><div class=\"c w70 h36 gs376\"><div class=\"t m0 x3e h17 y68 ff2 fs4 fcb sc0 ls0 ws0\">(16,3) </div></div><div class=\"c w71 h36 gs377\"><div class=\"t m0 x39 h17 y68 ff2 fs4 fcb sc0 ls0 ws0\">6,1 </div></div><div class=\"c w8 h4 gs357\"><div class=\"t m0 x8 h3 y3fe ff1 fs1 fc0 sc0 ls0 ws0\">Uzgodnienie <span class=\"ff7\">te<span class=\"_ _1\"></span>oretycznego podatku <span class=\"_ _1\"></span>wynikaj\u0105cego z <span class=\"_ _1\"></span>zysku przed <span class=\"_ _1\"></span>opodatkow<span class=\"_ _1\"></span>aniem i <span class=\"_ _1\"></span>ustawowej stawki <span class=\"_ _1\"></span>podatkowej do<span class=\"ff1\"> </span>obci\u0105\u017cenia z<span class=\"ff1\"> </span>tytu\u0142u poda<span class=\"_ _1\"></span>tku </span></div><div class=\"t m0 x8 h3 ye1 ff7 fs1 fc0 sc0 ls0 ws0\">dochodowego wykazanego w wyniku netto przedstawia si\u0119 nast\u0119puj\u0105co:<span class=\"ff1\"> </span></div></div><div class=\"c w73 h88 gs378\"><div class=\"t m0 x1d h17 y20e ff2 fs4 fc0 sc0 ls0 ws0\">2023 </div><div class=\"t m0 x61 h17 y34c ff2 fs4 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w74 h88 gs379\"><div class=\"t m0 x3e h17 y16c ff2 fs4 fc0 sc0 ls0 ws0\">2022 </div><div class=\"t m0 x1a h1c ydf ff9 fs2 fc0 sc0 ls0 ws0\">(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ffa\"> </span></div></div><div class=\"c w72 h70 gs37a\"><div class=\"t m0 x4 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Zysk przed opodat<span class=\"_ _1\"></span>kowaniem </div></div><div class=\"c w73 h70 gs37b\"><div class=\"t m0 x76 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">2 874,7 </div></div><div class=\"c w74 h70 gs37c\"><div class=\"t m0 x76 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">9 459,3 </div></div><div class=\"c w72 h70 gs37d\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Podatek wyliczo<span class=\"_ _1\"></span>ny wed\u0142ug stawki 1<span class=\"_ _1\"></span>9%<span class=\"ff1\"> </span></div></div><div class=\"c w73 h70 gs37e\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">546,2 </div></div><div class=\"c w74 h70 gs37f\"><div class=\"t m0 x76 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">1 797,3 </div></div><div class=\"c w72 h70 gs380\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Efekt podatkowy pr<span class=\"_ _1\"></span>zychod\u00f3w nieb\u0119d\u0105<span class=\"_ _1\"></span>cych przychoda<span class=\"_ _1\"></span>mi wg przepis\u00f3w po<span class=\"_ _1\"></span>datkowych<span class=\"ff1\"> </span></div></div><div class=\"c w73 h70 gs381\"><div class=\"t m0 x7c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,9 </div></div><div class=\"c w74 h70 gs382\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(4,6) </div></div><div class=\"c w72 h6f gs383\"><div class=\"t m0 x4 h16 y253 ff7 fs4 fc0 sc0 ls0 ws0\">Efekt podatkowy k<span class=\"_ _1\"></span>oszt\u00f3w niestano<span class=\"_ _1\"></span>wi\u0105cych koszt\u00f3w uz<span class=\"_ _1\"></span>yskania przychod\u00f3<span class=\"_ _1\"></span>w <span class=\"ff1 ls17\">wg<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>przepis\u00f3w po<span class=\"_ _1\"></span>datkowych<span class=\"ff1\"> </span></div></div><div class=\"c w73 h6f gs384\"><div class=\"t m0 x2c h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">40,3 </div></div><div class=\"c w74 h6f gs385\"><div class=\"t m0 x2c h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">29,5 </div></div><div class=\"c w72 h70 gs386\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Efekt podatkowy k<span class=\"_ _1\"></span>oszt\u00f3w stanowi\u0105<span class=\"_ _1\"></span>cych koszty uzyska<span class=\"_ _1\"></span>nia przychod\u00f3w ni<span class=\"_ _1\"></span>ezaliczone do ko<span class=\"_ _1\"></span>szt\u00f3w ksi\u0119gowy<span class=\"_ _1\"></span>ch<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w73 h70 gs387\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(5,0) </div></div><div class=\"c w74 h70 gs388\"><div class=\"t m0 x61 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w72 h89 gs389\"><div class=\"t m0 x4 h16 ya ff7 fs4 fc0 sc0 ls0 ws0\">Aktywo z tytu\u0142u <span class=\"_ _1\"></span>odroczonego podat<span class=\"_ _1\"></span>ku dochodow<span class=\"_ _1\"></span>ego od zwolnienia <span class=\"_ _1\"></span>z CIT w ramach <span class=\"_ _1\"></span>specjalnej strefy </div><div class=\"t m0 x4 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">ekonomicznej ** </div></div><div class=\"c w73 h89 gs38a\"><div class=\"t m0 x3e h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">(24,1) </div></div><div class=\"c w74 h89 gs38b\"><div class=\"t m0 x3e h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">(12,7) </div></div><div class=\"c w72 h6f gs38c\"><div class=\"t m0 x4 h16 y253 ff7 fs4 fc0 sc0 ls0 ws0\">Odpis aktualizuj<span class=\"_ _1\"></span>\u0105cy aktywo od strat<span class=\"_ _1\"></span>y podatkowej<span class=\"ff1\"> </span></div></div><div class=\"c w73 h6f gs38d\"><div class=\"t m0 x2c h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">11,3 </div></div><div class=\"c w74 h6f gs38e\"><div class=\"t m0 x61 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w72 h70 gs38f\"><div class=\"t m0 x4 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Nierozpoznany podat<span class=\"_ _1\"></span>ek odroczony od <span class=\"_ _1\"></span>straty podatkowej *<span class=\"_ _1\"></span>** </div></div><div class=\"c w73 h70 gs390\"><div class=\"t m0 x7c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">6,0 </div></div><div class=\"c w74 h70 gs391\"><div class=\"t m0 x39 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,3 </div></div><div class=\"c w72 h70 gs392\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Korekty wykazane <span class=\"_ _1\"></span>w bie\u017c\u0105cym o<span class=\"_ _1\"></span>kresie w odniesieniu <span class=\"_ _1\"></span>do podatku z lat ubi<span class=\"_ _1\"></span>eg\u0142ych<span class=\"ff1\"> </span></div></div><div class=\"c w73 h70 gs393\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(1,8) </div></div><div class=\"c w74 h70 gs394\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(0,9) </div></div><div class=\"c w72 h70 gs395\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Sk\u0142adka solidarno\u015b<span class=\"_ _1\"></span>ciowa ****<span class=\"ff1\"> </span></div></div><div class=\"c w73 h70 gs396\"><div class=\"t m0 x76 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">1 609,6 </div></div><div class=\"c w74 h70 gs397\"><div class=\"t m0 x61 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w72 h70 gs398\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Efekt podatkowy w<span class=\"_ _1\"></span>ynikaj\u0105cy z m<span class=\"_ _1\"></span>o\u017cliwo\u015bci odliczeni<span class=\"_ _1\"></span>a sk\u0142adki solidarno\u015b<span class=\"_ _1\"></span>ciowej od doc<span class=\"_ _1\"></span>hodu<span class=\"ff1\"> </span></div></div><div class=\"c w73 h70 gs399\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(305,8) </div></div><div class=\"c w74 h70 gs39a\"><div class=\"t m0 x61 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w72 h36 gs39b\"><div class=\"t m0 x4 h17 y68 ff3 fs4 fcb sc0 ls0 ws0\">OBCI\u0104\u017bENIE ZYS<span class=\"_ _1\"></span>KU NETTO Z <span class=\"_ _1\"></span>TYTU\u0141U <span class=\"_ _1\"></span>PODATKU DOCHOD<span class=\"_ _1\"></span>OWEGO<span class=\"ff2\"> </span></div></div><div class=\"c w73 h36 gs39c\"><div class=\"t m0 x76 h17 y68 ff2 fs4 fcb sc0 ls0 ws0\">1 877,6 </div></div><div class=\"c w74 h36 gs39d\"><div class=\"t m0 x76 h17 y68 ff2 fs4 fcb sc0 ls0 ws0\">1 808,9 </div></div><div class=\"c w8 h4 gs357\"><div class=\"t m0 x8 h9 y40a ff4 fs2 fc0 sc0 ls0 ws0\">*<span class=\"ls6\">     </span>D<span class=\"ff5\">ane prz<span class=\"_ _0\"></span>ekszta\u0142cone w zwi\u0105zku z<span class=\"_ _0\"></span> zastosowan\u0105 zmi<span class=\"_ _0\"></span>an\u0105 zasad (polityki<span class=\"_ _0\"></span>) rachunkowo\u015bci, kt\u00f3ra zos<span class=\"_ _0\"></span>ta\u0142a szerzej opisana w Noci<span class=\"_ _0\"></span>e 2.6.<span class=\"_ _9\"></span></span> </div><div class=\"t m0 x8 h9 y40b ff4 fs2 fc0 sc0 ls12 ws0\">**<span class=\"ls6\">    <span class=\"ff5 ls0\">W 2020 <span class=\"_ _0\"></span>roku JSW<span class=\"_ _0\"></span> KOKS <span class=\"_ _0\"></span>otrzyma\u0142a <span class=\"_ _0\"></span>decyzj\u0119 K<span class=\"_ _0\"></span>atowickiej Sp<span class=\"_ _0\"></span>ecjalnej Str<span class=\"_ _0\"></span>efy Ekonomicznej <span class=\"_ _0\"></span>S.A. <span class=\"_ _0\"></span>dotycz\u0105c\u0105 ws<span class=\"_ _0\"></span>parcia zad<span class=\"_ _0\"></span>ania \u201eModernizac<span class=\"_ _9\"></span><span class=\"ff4\">ja <span class=\"_ _0\"></span>baterii nr<span class=\"_ _0\"></span> 4 w<span class=\"_ _0\"></span> Koksowni <span class=\"_ _0\"></span>Przy<span class=\"_ _0\"></span></span>ja\u017a\u0144\u201d w<span class=\"ff4\"> <span class=\"_ _0\"></span>formie </span></span></span></div><div class=\"t m0 x7d h9 y39b ff5 fs2 fc0 sc0 ls0 ws0\">ulgi <span class=\"_ _9\"></span>podatkowej, <span class=\"_ _0\"></span>kt\u00f3ra <span class=\"_ _9\"></span>b\u0119dzie <span class=\"_ _9\"></span>obejmowa\u0142a <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>wolnienie <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>podatk<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ochodowego, <span class=\"_ _9\"></span>po <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>ako\u0144czeniu <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ealizacji <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nwestycji, <span class=\"_ _9\"></span>przychod\u00f3w <span class=\"_ _0\"></span>z<span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>sprzeda\u017cy <span class=\"_ _9\"></span>koksu <span class=\"_ _0\"></span>wypr<span class=\"_ _0\"></span>odukowanego <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>nowej<span class=\"_ _1c\"> </span> </div></div><div class=\"c w8 h4 gs39f\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x7d h9 y40c ff5 fs2 fc0 sc0 ls0 ws0\">baterii <span class=\"_ _0\"></span>koks<span class=\"_ _0\"></span>owniczej, <span class=\"_ _9\"></span>do <span class=\"_ _0\"></span>wysok<span class=\"_ _0\"></span>o\u015bci <span class=\"_ _0\"></span>przyz<span class=\"_ _0\"></span>nanego <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>imitu. <span class=\"_ _9\"></span>Na <span class=\"_ _0\"></span>dzie<span class=\"_ _0\"></span>\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _9\"></span>grudnia<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>2023 <span class=\"_ _0\"></span>rok<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>JSW<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>KOKS <span class=\"_ _0\"></span>nie <span class=\"_ _9\"></span>skorzysta\u0142a <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>przedmiot<span class=\"_ _0\"></span>owej <span class=\"_ _9\"></span>ulgi, <span class=\"_ _0\"></span>natomiast <span class=\"_ _9\"></span>utworzy\u0142a <span class=\"_ _9\"></span>aktywo <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>podatek </div><div class=\"t m0 x7d h9 y40d ff4 fs2 fc0 sc0 ls0 ws0\">odroczony z <span class=\"_ _0\"></span><span class=\"ff5\">tego tytu\u0142u<span class=\"_ _0\"></span> w wys<span class=\"_ _0\"></span>oko\u015bci <span class=\"_ _0\"></span>24,1 mln P<span class=\"_ _0\"></span>LN, pro<span class=\"_ _0\"></span>porcjonalnie d<span class=\"_ _0\"></span>o stopnia <span class=\"_ _0\"></span>zaawansowania<span class=\"_ _0\"></span> inwestycj<span class=\"_ _0\"></span>i (na <span class=\"_ _0\"></span>31 gr<span class=\"_ _0\"></span>udnia 2022 r<span class=\"_ _0\"></span>oku: <span class=\"_ _0\"></span>12,7 mln <span class=\"_ _9\"></span>P<span class=\"_ _0\"></span>LN). Na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _0\"></span>31 grudn</span>ia<span class=\"_ _0\"></span> 2023 <span class=\"_ _0\"></span>roku </div><div class=\"t m0 x7d h9 y40e ff5 fs2 fc0 sc0 ls0 ws0\">stan aktywa z tytu\u0142u odr<span class=\"_ _0\"></span>oczonego podatku doch<span class=\"_ _0\"></span>odowego z powy\u017cszego tytu\u0142<span class=\"_ _0\"></span>u wynosi 49,0 mln P<span class=\"_ _0\"></span>LN.<span class=\"_ _0\"></span><span class=\"ff4\"> </span></div><div class=\"t m0 x8 h9 y40f ff4 fs2 fc0 sc0 ls12 ws0\">***<span class=\"ls6\">  <span class=\"ls0\"> <span class=\"ff5\">Pozycj<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>dotyczy <span class=\"_ _0\"></span>nierozlic<span class=\"_ _0\"></span>zonej str<span class=\"_ _0\"></span>aty <span class=\"_ _0\"></span>podatk<span class=\"_ _0\"></span>owej z<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>rok <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wysok<span class=\"_ _0\"></span>o\u015bci <span class=\"_ _0\"></span>31,4 <span class=\"_ _0\"></span>mln <span class=\"_ _0\"></span>PLN,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>kt\u00f3rej <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>wyga\u015bni\u0119cia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>przypada <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>la<span class=\"_ _9\"></span></span>ta <span class=\"_ _0\"></span>2027 <span class=\"_ _9\"></span>- 20<span class=\"_ _0\"></span>28 (za<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ff5\">2022 <span class=\"_ _0\"></span>rok: <span class=\"_ _0\"></span>1,8 <span class=\"_ _0\"></span>mln<span class=\"_ _0\"></span> PL<span class=\"_ _0\"></span>N <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>dat\u0105 </span></span></span></div><div class=\"t m0 x7d h9 y410 ff5 fs2 fc0 sc0 ls0 ws0\">wyga\u015bni\u0119cia w latach 20<span class=\"_ _0\"></span>27 \u2013<span class=\"ff4\"> 2028).<span class=\"_ _0\"></span> </span></div><div class=\"t m0 x8 h9 y411 ff4 fs2 fc0 sc0 ls0 ws0\">**** S<span class=\"ff5\">k\u0142adka solidarno\u015bcio<span class=\"_ _0\"></span>wa w wysoko\u015bci 1</span> <span class=\"_ _0\"></span><span class=\"ff5\">609,6 mln PLN wynika z ust<span class=\"_ _0\"></span>awy z dnia 16 sierpnia 2023 r<span class=\"_ _0\"></span>oku o zmianie ustawy o szczeg\u00f3l<span class=\"_ _0\"></span>nych rozwi\u0105zaniach s\u0142u\u017c\u0105cych oc<span class=\"_ _0\"></span>hronie o<span class=\"_ _9\"></span>dbiorc\u00f3w </span></div><div class=\"t m0 x7d h9 y412 ff4 fs2 fc0 sc0 ls0 ws0\">energii elektr<span class=\"ff5\">ycznej w 2<span class=\"_ _0\"></span>023 roku w zwi\u0105zku z sy<span class=\"_ _0\"></span>tuacj\u0105 na rynku energii el<span class=\"_ _0\"></span>ektrycznej oraz niekt<span class=\"_ _0\"></span>\u00f3rych innych ustaw, kt\u00f3ra<span class=\"_ _0\"></span> wesz\u0142a w \u017cycie w dn<span class=\"_ _9\"></span>iu 19 wrze\u015bnia 2023 rok<span class=\"_ _0\"></span>u.</span> </div><div class=\"t m0 x8 h3 y413 ff7 fs1 fc0 sc0 ls0 ws0\">Podatek <span class=\"_ _1\"></span>dochodowy <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>niniejszym <span class=\"_ _1\"></span>skonsolidowanym <span class=\"_ _5\"></span>sprawozdaniu finansowym <span class=\"_ _1\"></span>za <span class=\"_ _1\"></span>2023 <span class=\"_ _5\"></span>r<span class=\"_ _0\"></span>ok <span class=\"_ _1\"></span>zosta\u0142 ustalony w<span class=\"_ _1\"></span>ed\u0142ug <span class=\"_ _5\"></span>r<span class=\"_ _0\"></span>zeczywistej <span class=\"_ _1\"></span>efektywnej <span class=\"_ _1\"></span>stopy </div><div class=\"t m0 x8 h3 y414 ff7 fs1 fc0 sc0 ls0 ws0\">podatkowej w wysoko\u015bci 62,2%, co wynika z uj\u0119tej w podatku dochodowym w 2<span class=\"_ _1\"></span>023 roku sk\u0142adki solidarno\u015bciowej (za 2022 rok: 19,1<span class=\"_ _0\"></span><span class=\"ff1\">%). </span></div><div class=\"t m0 x8 h45 y415 ff2 fs7 fc2 sc0 ls8 ws0\">5.2.<span class=\"ffb ls0\"> <span class=\"ff2\">ODROCZONY PODATEK <span class=\"_ _0\"></span>DOCHODOWY<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 x8 h3 y416 ff7 fs1 fc0 sc0 ls0 ws0\">Aktywa <span class=\"_ _12\"> </span>i <span class=\"_ _12\"> </span>zobowi\u0105zania <span class=\"_ _11\"> </span>z <span class=\"_ _10\"> </span>tytu\u0142u <span class=\"_ _11\"> </span>odroczonego <span class=\"_ _12\"> </span>podatku <span class=\"_ _12\"> </span>do<span class=\"_ _0\"></span>chodowego <span class=\"_ _12\"> </span>podlegaj\u0105 <span class=\"_ _11\"> </span>k<span class=\"_ _0\"></span>ompensacie <span class=\"_ _12\"> </span>na <span class=\"_ _12\"> </span>poziomie <span class=\"_ _12\"> </span>sprawozda\u0144 <span class=\"_ _12\"> </span>finansowych </div><div class=\"t m0 x8 h3 y417 ff7 fs1 fc0 sc0 ls0 ws0\">poszczeg\u00f3lnych sp\u00f3\u0142ek Grupy i w zwi\u0105zku z tym w skonsolidowan<span class=\"_ _1\"></span>ym sprawozdaniu finansowym wykazuje si\u0119 nast\u0119puj\u0105ce kwoty:<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w70 h53 gs3a0\"><div class=\"t m0 x52 h17 y419 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2023 </div><div class=\"t m0 x61 h17 y41a ff2 fs4 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w71 h53 gs3a1\"><div class=\"t m0 x52 h17 y18f ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div><div class=\"t m0 x1a h1c y68 ff9 fs2 fc0 sc0 ls0 ws0\">(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ffa\"> </span></div></div><div class=\"c w54 h6f gs3a2\"><div class=\"t m0 x4 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">Aktywa z <span class=\"ff7\">tytu\u0142u odr<span class=\"_ _1\"></span>oczonego podat<span class=\"_ _1\"></span>ku dochodowego<span class=\"ff1\"> </span></span></div></div><div class=\"c w54 h70 gs3a3\"><div class=\"t m0 x65 h7e y69 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">przypadaj\u0105ce d<span class=\"_ _1\"></span>o realizacji po up\u0142y<span class=\"_ _1\"></span>wie 12 miesi\u0119cy<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w70 h70 gs3a4\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">904,1 </div></div><div class=\"c w71 h70 gs3a5\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">669,8 </div></div><div class=\"c w54 h70 gs3a6\"><div class=\"t m0 x65 h7e y69 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">przypadaj\u0105ce d<span class=\"_ _1\"></span>o realizacji w ci\u0105<span class=\"_ _1\"></span>gu 12 miesi\u0119cy<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w70 h70 gs3a7\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">266,9 </div></div><div class=\"c w71 h70 gs3a8\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">316,4 </div></div><div class=\"c w54 h70 gs3a9\"><div class=\"t m0 x4 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w70 h70 gs3aa\"><div class=\"t m0 x76 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">1 171,0 </div></div><div class=\"c w71 h70 gs3ab\"><div class=\"t m0 x1d h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">986,2 </div></div><div class=\"c w54 h70 gs3ac\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u odroczonego p<span class=\"_ _1\"></span>odatku docho<span class=\"_ _1\"></span>dowego<span class=\"ff1\"> </span></div></div><div class=\"c w54 h70 gs3ad\"><div class=\"t m0 x65 h7e y69 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">przypadaj\u0105ce d<span class=\"_ _1\"></span>o realizacji po up\u0142y<span class=\"_ _1\"></span>wie 12 miesi\u0119cy<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w70 h70 gs3ae\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">642,3 </div></div><div class=\"c w71 h70 gs3af\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">449,2 </div></div><div class=\"c w54 h70 gs3b0\"><div class=\"t m0 x65 h7e y69 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">przypadaj\u0105ce d<span class=\"_ _1\"></span>o realizacji w ci\u0105<span class=\"_ _1\"></span>gu 12 miesi\u0119cy<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w70 h70 gs3b1\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">257,7 </div></div><div class=\"c w71 h70 gs3b2\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">82,6 </div></div><div class=\"c w54 h6f gs3b3\"><div class=\"t m0 x4 h17 y253 ff2 fs4 fc0 sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w70 h6f gs3b4\"><div class=\"t m0 x1d h17 y253 ff2 fs4 fc0 sc0 ls0 ws0\">900,0 </div></div><div class=\"c w71 h6f gs3b5\"><div class=\"t m0 x1d h17 y253 ff2 fs4 fc0 sc0 ls0 ws0\">531,8 </div></div><div class=\"c w54 h36 gs3b6\"><div class=\"t m0 x4 h17 y12 ff3 fs4 fcb sc0 ls0 ws0\">AKTYWA Z TYT<span class=\"_ _1\"></span>U\u0141U ODROCZO<span class=\"_ _1\"></span>NEGO PODA<span class=\"_ _1\"></span>TKU DOCHODOW<span class=\"_ _1\"></span>EGO <span class=\"ff2\"> </span></div></div><div class=\"c w70 h36 gs3b7\"><div class=\"t m0 x1d h17 ydf ff2 fs4 fcb sc0 ls0 ws0\">326,2 </div></div><div class=\"c w71 h36 gs3b8\"><div class=\"t m0 x1d h17 ydf ff2 fs4 fcb sc0 ls0 ws0\">470,3 </div></div><div class=\"c w54 hc gs3b9\"><div class=\"t m0 x4 h17 y12 ff3 fs4 fcb sc0 ls0 ws0\">ZOBOWI\u0104ZANIA Z <span class=\"_ _1\"></span>TYTU\u0141U OD<span class=\"_ _1\"></span>ROCZONE<span class=\"_ _1\"></span>GO PODATKU DO<span class=\"_ _1\"></span>CHODOWEGO <span class=\"ff2\"> </span></div></div><div class=\"c w70 hc gs3ba\"><div class=\"t m0 x2c h17 y213 ff2 fs4 fcb sc0 ls0 ws0\">55,2 </div></div><div class=\"c w71 hc gs3bb\"><div class=\"t m0 x2c h17 y213 ff2 fs4 fcb sc0 ls0 ws0\">15,9 </div></div><div class=\"c w8 h4 gs39f\"><div class=\"t m0 x8 h9 y42a ff4 fs2 fc0 sc0 ls0 ws0\">*<span class=\"ls6\">    </span>D<span class=\"ff5\">ane prz<span class=\"_ _0\"></span>ekszta\u0142cone w zwi\u0105zku z z<span class=\"_ _0\"></span>astosowan\u0105 zmian\u0105 zas<span class=\"_ _0\"></span>ad (polityki) rachunkow<span class=\"_ _0\"></span>o\u015bci, kt\u00f3ra zosta\u0142a szerz<span class=\"_ _0\"></span>ej opisana w Nocie <span class=\"_ _0\"></span>2.6.<span class=\"_ _9\"></span></span> </div><div class=\"t m0 x8 h3 y42b ff1 fs1 fc0 sc0 ls0 ws0\">Zmiana stanu odroczonego podatku dochodowego przedstawia si<span class=\"ff7\">\u0119 nast\u0119puj\u0105co:</span> </div></div><div class=\"c w77 h60 gs3bc\"><div class=\"t m0 x52 h17 y14 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2023 </div><div class=\"t m0 x20 h17 y79 ff2 fs4 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w78 h60 gs3bd\"><div class=\"t m0 x52 h17 y171 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div><div class=\"t m0 x1a h73 y76 ff9 fs2 fc0 sc0 ls0 ws0\">(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ffa fs4\"> </span></div></div><div class=\"c w75 h8b gs3be\"><div class=\"t m0 x2 h17 y42e ff3 fs4 fc0 sc0 ls0 ws0\">Nadwy\u017cka aktyw\u00f3<span class=\"_ _1\"></span>w z tytu\u0142u odro<span class=\"_ _1\"></span>czonego podatku <span class=\"_ _1\"></span>dochodoweg<span class=\"_ _1\"></span>o nad zobowi<span class=\"_ _1\"></span>\u0105zaniami </div><div class=\"t m0 x2 h17 y42f ff2 fs4 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">tytu\u0142u odroczon<span class=\"_ _1\"></span>ego podatku <span class=\"_ _1\"></span>dochodowego<span class=\"ff2\"> </span></span></div><div class=\"t m0 x2 h17 y253 ff2 fs4 fc0 sc0 ls0 ws0\">- STAN NA 1 ST<span class=\"_ _1\"></span>YCZNIA </div></div><div class=\"c w77 h8b gs3bf\"><div class=\"t m0 x1b h17 y104 ff2 fs4 fc0 sc0 ls0 ws0\">454,4 </div></div><div class=\"c w78 h8b gs3c0\"><div class=\"t m0 x78 h17 y104 ff2 fs4 fc0 sc0 ls0 ws0\">819,1 </div></div><div class=\"c w75 h70 gs3c1\"><div class=\"t m0 x2 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Obci\u0105\u017cenie zysku <span class=\"_ _1\"></span>netto<span class=\"ff1\"> </span></div></div><div class=\"c w77 h70 gs3c2\"><div class=\"t m0 x1c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(199,7) </div></div><div class=\"c w78 h70 gs3c3\"><div class=\"t m0 x76 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(358,6)** </div></div><div class=\"c w75 h70 gs3c4\"><div class=\"t m0 x2 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Zwi\u0119kszenie/(zmni<span class=\"_ _1\"></span>ejszenie) innych <span class=\"_ _1\"></span>ca\u0142kowitych docho<span class=\"_ _1\"></span>d\u00f3w<span class=\"ff1\"> </span></div></div><div class=\"c w77 h70 gs3c5\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">16,3 </div></div><div class=\"c w78 h70 gs3c6\"><div class=\"t m0 x1e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(6,1) </div></div><div class=\"c w75 h8b gs3c7\"><div class=\"t m0 x2 h17 y42e ff3 fs4 fcb sc0 ls0 ws0\">Nadwy\u017cka aktyw\u00f3<span class=\"_ _1\"></span>w z tytu\u0142u odro<span class=\"_ _1\"></span>czonego podatku <span class=\"_ _1\"></span>dochodoweg<span class=\"_ _1\"></span>o nad zobowi<span class=\"_ _1\"></span>\u0105zaniami </div><div class=\"t m0 x2 h17 y42f ff2 fs4 fcb sc0 ls0 ws0\">z <span class=\"ff3\">tytu\u0142u odroczon<span class=\"_ _1\"></span>ego podatku <span class=\"_ _1\"></span>dochodowego <span class=\"ff2\"> </span></span></div><div class=\"t m0 x2 h17 y253 ff2 fs4 fcb sc0 ls0 ws0\">- STAN NA 31 GR<span class=\"_ _1\"></span>UDNIA </div></div><div class=\"c w77 h8b gs3c8\"><div class=\"t m0 x1b h17 ya3 ff2 fs4 fcb sc0 ls0 ws0\">271,0 </div></div><div class=\"c w78 h8b gs3c9\"><div class=\"t m0 x78 h17 ya3 ff2 fs4 fcb sc0 ls0 ws0\">454,4 </div></div><div class=\"c w7a h78 gs3ca\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Aktywa z tytu\u0142u <span class=\"_ _1\"></span>odroczonego podat<span class=\"_ _1\"></span>ku dochodow<span class=\"_ _1\"></span>ego<span class=\"ff1\"> </span></div></div><div class=\"c w77 h78 gs3cb\"><div class=\"t m0 x78 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">326,2 </div></div><div class=\"c w78 h78 gs3cc\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">470,3 </div></div><div class=\"c w7a h70 gs3cd\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u <span class=\"ff1\">odroczonego pod<span class=\"_ _1\"></span>atku dochodowe<span class=\"_ _1\"></span>go </span></div></div><div class=\"c w77 h70 gs3ce\"><div class=\"t m0 x3c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">55,2 </div></div><div class=\"c w78 h70 gs3cf\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">15,9 </div></div><div class=\"c w8 h4 gs39f\"><div class=\"t m0 x8 h9 y404 ff4 fs2 fc0 sc0 ls0 ws0\">*<span class=\"ls6\">    </span>D<span class=\"ff5\">ane prz<span class=\"_ _0\"></span>ekszta\u0142cone w zwi\u0105zku z z<span class=\"_ _0\"></span>astosowan\u0105 zmian\u0105 zas<span class=\"_ _0\"></span>ad (polityki) rachunkow<span class=\"_ _0\"></span>o\u015bci, kt\u00f3ra zosta\u0142a szerz<span class=\"_ _0\"></span>ej opisana w Nocie <span class=\"_ _0\"></span>2.6.<span class=\"_ _9\"></span></span> </div><div class=\"t m0 x8 h9 y434 ff4 fs2 fc0 sc0 ls12 ws0\">**<span class=\"ls6\">  <span class=\"ff5 ls0\">Pozycja <span class=\"_ _0\"></span>nie <span class=\"_ _0\"></span>uwzgl\u0119dnia <span class=\"_ _9\"></span>podatku <span class=\"_ _0\"></span>odroczonego <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wysoko\u015bci <span class=\"_ _9\"></span>24,0 m<span class=\"_ _0\"></span>ln <span class=\"_ _0\"></span>PLN <span class=\"_ _9\"></span>zwi\u0105zanego <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>nieodp\u0142at<span class=\"_ _0\"></span>nym <span class=\"_ _0\"></span>przekazaniem <span class=\"_ _9\"></span>zak\u0142adu <span class=\"_ _0\"></span>g\u00f3rniczego <span class=\"_ _0\"></span>OG <span class=\"_ _0\"></span>\u201eJastrz\u0119<span class=\"_ _0\"></span>bie II<span class=\"_ _0\"></span>I\u201d <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>SRK, <span class=\"_ _0\"></span>kt\u00f3ry <span class=\"_ _9\"></span>na dzie<span class=\"_ _0\"></span>\u0144 </span></span></div><div class=\"t m0 x73 h9 y435 ff4 fs2 fc0 sc0 ls18 ws0\">31<span class=\"ls0\"> <span class=\"ff5\">grudnia 2<span class=\"_ _0\"></span>021 roku zosta\u0142 przeklasyfiko<span class=\"_ _0\"></span>wany do grupy do zbyci<span class=\"_ _0\"></span>a przeznaczonej do sprze<span class=\"_ _0\"></span>da\u017cy.<span class=\"_ _1c\"> </span></span></span><span class=\"ls0\"><span class=\"ff5\"><span class=\"_ _0\"></span></span> </span></div></div><div class=\"c w8 h4 gs3d1\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h3 y45 ff7 fs1 fc0 sc0 ls0 ws0\">Zmiana stanu aktywa i zobowi\u0105za\u0144 z tytu\u0142u odroczonego podatku dochodowego przed kompensat\u0105:  <span class=\"ff1\"> </span></div></div><div class=\"c w7c h8c gs3d2\"><div class=\"t m0 x2 h17 y437 ff3 fs4 fc0 sc0 ls0 ws0\">AKTYWA Z TYT<span class=\"_ _1\"></span>U\u0141U ODROCZO<span class=\"_ _1\"></span>NEGO </div><div class=\"t m0 x2 h17 y24b ff2 fs4 fc0 sc0 ls0 ws0\">PODATKU DOC<span class=\"_ _1\"></span>HODOWEGO </div></div><div class=\"c w7d h8c gs3d3\"><div class=\"t m0 x28 h17 y6 ff3 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zania<span class=\"ff2\"> </span></div><div class=\"t m0 x31 h17 y437 ff2 fs4 fc0 sc0 ls0 ws0\">z <span class=\"ff3\">tytu\u0142u</span> </div><div class=\"t m0 x43 h17 y24b ff3 fs4 fc0 sc0 ls0 ws0\">\u015bwiadcze\u0144<span class=\"ff2\"> </span></div><div class=\"t m0 x16 h17 ya1 ff2 fs4 fc0 sc0 ls0 ws0\">pracowniczych </div></div><div class=\"c w7e h8c gs3d4\"><div class=\"t m0 x16 h17 y438 ff2 fs4 fc0 sc0 ls0 ws0\">Rezerwy </div></div><div class=\"c w7f h8c gs3d5\"><div class=\"t m0 x28 h17 y6 ff3 fs4 fc0 sc0 ls0 ws0\">Niewyp\u0142acone<span class=\"ff2\"> </span></div><div class=\"t m0 x16 h17 y437 ff2 fs4 fc0 sc0 ls0 ws0\">wynagrodzenia </div><div class=\"t m0 x47 h17 y24b ff2 fs4 fc0 sc0 ls0 ws0\">i inne </div><div class=\"t m0 x4c h17 ya1 ff3 fs4 fc0 sc0 ls0 ws0\">\u015bwiadczenia<span class=\"ff2\"> </span></div></div><div class=\"c w80 h8c gs3d6\"><div class=\"t m0 x41 h17 y437 ff2 fs4 fc0 sc0 ls0 ws0\">Strata </div><div class=\"t m0 x16 h17 y24b ff2 fs4 fc0 sc0 ls0 ws0\">podatkowa </div></div><div class=\"c w81 h8c gs3d7\"><div class=\"t m0 x4c h17 y439 ff2 fs4 fc0 sc0 ls0 ws0\">Wycena </div><div class=\"t m0 x16 h17 y43a ff2 fs4 fc0 sc0 ls0 ws0\">niefinanso-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x14 h17 y438 ff2 fs4 fc0 sc0 ls0 ws0\">wych </div><div class=\"t m0 x12 h17 ya0 ff3 fs4 fc0 sc0 ls0 ws0\">aktyw\u00f3w<span class=\"ff2\"> </span></div><div class=\"t m0 x27 h17 y69 ff3 fs4 fc0 sc0 ls0 ws0\">trwa\u0142ych<span class=\"ff2\"> </span></div></div><div class=\"c w34 h8c gs3d8\"><div class=\"t m0 x4 h17 y439 ff3 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zania </div><div class=\"t m0 x14 h17 y43a ff3 fs4 fc0 sc0 ls0 ws0\">z tytu\u0142u </div><div class=\"t m0 x41 h17 y438 ff2 fs4 fc0 sc0 ls0 ws0\">leasingu </div></div><div class=\"c w82 h8c gs3d9\"><div class=\"t m0 x4 h17 y438 ff3 fs4 fc0 sc0 ls0 ws0\">Pozosta\u0142e<span class=\"ff2\"> </span></div></div><div class=\"c w83 h8c gs3da\"><div class=\"t m0 x65 h17 y438 ff2 fs4 fc0 sc0 ls0 ws0\">Razem </div></div><div class=\"c w84 h52 gs3db\"><div class=\"t m0 x4 h17 y171 ff2 fs4 fc2 sc0 ls0 ws0\">STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA 2022 </div><div class=\"t m0 x4 h1c y68 ff9 fs2 fc2 sc0 ls0 ws0\">(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ffa\"> </span></div></div><div class=\"c w85 h52 gs3dc\"><div class=\"t m0 x52 h17 y63 ff2 fs4 fc2 sc0 ls0 ws0\">187,5 </div></div><div class=\"c w7e h52 gs3dd\"><div class=\"t m0 x12 h17 y63 ff2 fs4 fc2 sc0 ls0 ws0\">225,4 </div></div><div class=\"c w7f h52 gs3de\"><div class=\"t m0 x1 h17 y63 ff2 fs4 fc2 sc0 ls0 ws0\">28,2 </div></div><div class=\"c w80 h52 gs3df\"><div class=\"t m0 x43 h17 y63 ff2 fs4 fc2 sc0 ls0 ws0\">399,6 </div></div><div class=\"c w81 h52 gs3e0\"><div class=\"t m0 x41 h17 y63 ff2 fs4 fc2 sc0 ls0 ws0\">243,3 </div></div><div class=\"c w34 h52 gs3e1\"><div class=\"t m0 x36 h17 y63 ff2 fs4 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w82 h52 gs3e2\"><div class=\"t m0 x6b h17 y63 ff2 fs4 fc2 sc0 ls0 ws0\">192,5 </div></div><div class=\"c w83 h52 gs3e3\"><div class=\"t m0 x2 h17 y63 ff2 fs4 fc2 sc0 ls0 ws0\">1 276,5 </div></div><div class=\"c w84 h70 gs3e4\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">(Obci\u0105\u017cenie)/uznanie <span class=\"_ _1\"></span>zysku netto**<span class=\"ff1\"> </span></div></div><div class=\"c w85 h70 gs3e5\"><div class=\"t m0 x49 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">12,3 </div></div><div class=\"c w7e h70 gs3e6\"><div class=\"t m0 x6b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(6,3) </div></div><div class=\"c w7f h70 gs3e7\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">2,6 </div></div><div class=\"c w80 h70 gs3e8\"><div class=\"t m0 x4c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(205,1) </div></div><div class=\"c w81 h70 gs3e9\"><div class=\"t m0 x43 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(54,1) </div></div><div class=\"c w34 h70 gs3ea\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w82 h70 gs3eb\"><div class=\"t m0 x4c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(33,6) </div></div><div class=\"c w83 h70 gs3ec\"><div class=\"t m0 x2 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(284,2) </div></div><div class=\"c w84 h6d gs3ed\"><div class=\"t m0 x4 h16 ya ff1 fs4 fc0 sc0 ls0 ws0\">Zmniejszenie innyc<span class=\"_ _1\"></span>h <span class=\"ff7\">ca\u0142kowitych </span></div><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">dochod\u00f3w<span class=\"ff1\"> </span></div></div><div class=\"c w85 h6d gs3ee\"><div class=\"t m0 x1 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">(2,6) </div></div><div class=\"c w7e h6d gs3ef\"><div class=\"t m0 x8f h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7f h6d gs3f0\"><div class=\"t m0 x76 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w80 h6d gs3f1\"><div class=\"t m0 x52 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w81 h6d gs3f2\"><div class=\"t m0 x52 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w34 h6d gs3f3\"><div class=\"t m0 x36 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w82 h6d gs3f4\"><div class=\"t m0 x32 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">(3,5) </div></div><div class=\"c w83 h6d gs3f5\"><div class=\"t m0 x4c h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">(6,1) </div></div><div class=\"c w84 h3f gs3f6\"><div class=\"t m0 x4 h17 y186 ff2 fs4 fc0 sc0 ls0 ws0\">STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2022 </div><div class=\"t m0 x4 h1c y68 ff9 fs2 fc0 sc0 ls0 ws0\">(dane przekszta\u0142cone)* <span class=\"_ _0\"></span><span class=\"ffa\"> </span></div></div><div class=\"c w85 h3f gs3f7\"><div class=\"t m0 x52 h54 y63 ff2 fs4 fc0 sc0 ls0 ws0\">197,2<span class=\"fs1\"> </span></div></div><div class=\"c w7e h3f gs3f8\"><div class=\"t m0 x12 h54 y63 ff2 fs4 fc0 sc0 ls0 ws0\">219,1<span class=\"fs1\"> </span></div></div><div class=\"c w7f h3f gs3f9\"><div class=\"t m0 x1 h54 y63 ff2 fs4 fc0 sc0 ls0 ws0\">30,8<span class=\"fs1\"> </span></div></div><div class=\"c w80 h3f gs3fa\"><div class=\"t m0 x43 h54 y63 ff2 fs4 fc0 sc0 ls0 ws0\">194,5<span class=\"fs1\"> </span></div></div><div class=\"c w81 h3f gs3fb\"><div class=\"t m0 x41 h54 y63 ff2 fs4 fc0 sc0 ls0 ws0\">189,2<span class=\"fs1\"> </span></div></div><div class=\"c w34 h3f gs3fc\"><div class=\"t m0 x36 h17 y63 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w82 h3f gs3fd\"><div class=\"t m0 x6b h54 y63 ff2 fs4 fc0 sc0 ls0 ws0\">155,4<span class=\"fs1\"> </span></div></div><div class=\"c w83 h3f gs3fe\"><div class=\"t m0 x2e h54 y63 ff2 fs4 fc0 sc0 ls0 ws0\">986,2<span class=\"fs1\"> </span></div></div><div class=\"c w84 h8d gs3ff\"><div class=\"t m0 x4 h16 y74 ff7 fs4 fc0 sc0 ls0 ws0\">Wp\u0142yw zmian do M<span class=\"_ _1\"></span>SR 12 na 01.<span class=\"_ _1\"></span>01.2023***<span class=\"ff1\"> </span></div></div><div class=\"c w85 h8d gs400\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7e h8d gs401\"><div class=\"t m0 x8f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7f h8d gs402\"><div class=\"t m0 x76 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w80 h8d gs403\"><div class=\"t m0 x52 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w81 h8d gs404\"><div class=\"t m0 x43 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(13,5) </div></div><div class=\"c w34 h8d gs405\"><div class=\"t m0 x8f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">110,6 </div></div><div class=\"c w82 h8d gs406\"><div class=\"t m0 x32 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(6,6) </div></div><div class=\"c w83 h8d gs407\"><div class=\"t m0 x4c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">90,5 </div></div><div class=\"c w84 h8e gs408\"><div class=\"t m0 x4 h17 y440 ff2 fs4 fc0 sc0 ls0 ws0\">STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA 2023 </div><div class=\"t m0 x4 h16 y72 ffa fs2 fc0 sc0 ls0 ws0\">(dane <span class=\"ff9\">przekszta\u0142cone)**<span class=\"_ _0\"></span>**<span class=\"ff1 fs4\"> </span></span></div></div><div class=\"c w85 h8e gs409\"><div class=\"t m0 x52 h17 y419 ff2 fs4 fc0 sc0 ls0 ws0\">197,2 </div></div><div class=\"c w7e h8e gs40a\"><div class=\"t m0 x12 h17 y419 ff2 fs4 fc0 sc0 ls0 ws0\">219,1 </div></div><div class=\"c w7f h8e gs40b\"><div class=\"t m0 x1 h17 y419 ff2 fs4 fc0 sc0 ls0 ws0\">30,8 </div></div><div class=\"c w80 h8e gs40c\"><div class=\"t m0 x43 h17 y419 ff2 fs4 fc0 sc0 ls0 ws0\">194,5 </div></div><div class=\"c w81 h8e gs40d\"><div class=\"t m0 x41 h17 y419 ff2 fs4 fc0 sc0 ls0 ws0\">175,7 </div></div><div class=\"c w34 h8e gs40e\"><div class=\"t m0 x8f h17 y419 ff2 fs4 fc0 sc0 ls0 ws0\">110,6 </div></div><div class=\"c w82 h8e gs40f\"><div class=\"t m0 x6b h17 y419 ff2 fs4 fc0 sc0 ls0 ws0\">148,8 </div></div><div class=\"c w83 h8e gs410\"><div class=\"t m0 x2 h17 y419 ff2 fs4 fc0 sc0 ls0 ws0\">1 076,7 </div></div><div class=\"c w84 h70 gs411\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">(Obci\u0105\u017cenie)/uznanie <span class=\"_ _1\"></span>zysku netto<span class=\"ff1\"> </span></div></div><div class=\"c w85 h70 gs412\"><div class=\"t m0 x49 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">33,2 </div></div><div class=\"c w7e h70 gs413\"><div class=\"t m0 x6b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">54,3 </div></div><div class=\"c w7f h70 gs414\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(29,0) </div></div><div class=\"c w80 h70 gs415\"><div class=\"t m0 x43 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(45,1) </div></div><div class=\"c w81 h70 gs416\"><div class=\"t m0 x14 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">20,5 </div></div><div class=\"c w34 h70 gs417\"><div class=\"t m0 x47 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">7,5 </div></div><div class=\"c w82 h70 gs418\"><div class=\"t m0 x43 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">47,9 </div></div><div class=\"c w83 h70 gs419\"><div class=\"t m0 x4c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">89,3 </div></div><div class=\"c w84 h66 gs41a\"><div class=\"t m0 x4 h16 y16c ff7 fs4 fc0 sc0 ls0 ws0\">Zwi\u0119kszenie/(zmni<span class=\"_ _1\"></span>ejszenie) innych </div><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">ca\u0142kowitych docho<span class=\"_ _1\"></span>d\u00f3w<span class=\"ff1\"> </span></div></div><div class=\"c w85 h66 gs41b\"><div class=\"t m0 x49 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">18,6 </div></div><div class=\"c w7e h66 gs41c\"><div class=\"t m0 x8f h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7f h66 gs41d\"><div class=\"t m0 x76 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w80 h66 gs41e\"><div class=\"t m0 x52 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w81 h66 gs41f\"><div class=\"t m0 x52 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w34 h66 gs420\"><div class=\"t m0 x36 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w82 h66 gs421\"><div class=\"t m0 x32 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">(2,3) </div></div><div class=\"c w83 h66 gs422\"><div class=\"t m0 x4c h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">16,3 </div></div><div class=\"c w84 h70 gs423\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Odpis aktualizuj<span class=\"_ _1\"></span>\u0105cy <span class=\"ff1\"> </span></div></div><div class=\"c w85 h70 gs424\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7e h70 gs425\"><div class=\"t m0 x8f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7f h70 gs426\"><div class=\"t m0 x76 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w80 h70 gs427\"><div class=\"t m0 x43 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(11,3) </div></div><div class=\"c w81 h70 gs428\"><div class=\"t m0 x52 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w34 h70 gs429\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w82 h70 gs42a\"><div class=\"t m0 x3f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w83 h70 gs42b\"><div class=\"t m0 x2e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(11,3) </div></div><div class=\"c w84 h8f gs42c\"><div class=\"t m0 x4 h17 y253 ff2 fs4 fcb sc0 ls0 ws0\">STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2023 </div></div><div class=\"c w85 h8f gs42d\"><div class=\"t m0 x52 h17 y253 ff2 fs4 fcb sc0 ls0 ws0\">249,0 </div></div><div class=\"c w7e h8f gs42e\"><div class=\"t m0 x12 h17 y253 ff2 fs4 fcb sc0 ls0 ws0\">273,4 </div></div><div class=\"c w7f h8f gs42f\"><div class=\"t m0 x29 h17 y253 ff2 fs4 fcb sc0 ls0 ws0\">1,8 </div></div><div class=\"c w80 h8f gs430\"><div class=\"t m0 x43 h17 y253 ff2 fs4 fcb sc0 ls0 ws0\">138,1 </div></div><div class=\"c w81 h8f gs431\"><div class=\"t m0 x41 h17 y253 ff2 fs4 fcb sc0 ls0 ws0\">196,2 </div></div><div class=\"c w34 h8f gs432\"><div class=\"t m0 x8f h17 y253 ff2 fs4 fcb sc0 ls0 ws0\">118,1 </div></div><div class=\"c w82 h8f gs433\"><div class=\"t m0 x6b h17 y253 ff2 fs4 fcb sc0 ls0 ws0\">194,4 </div></div><div class=\"c w83 h8f gs434\"><div class=\"t m0 x2 h17 y253 ff2 fs4 fcb sc0 ls0 ws0\">1 171,0 </div></div><div class=\"c w8 h4 gs3d1\"><div class=\"t m0 x8 h9 y444 ff4 fs2 fc0 sc0 ls0 ws0\">*<span class=\"ls6\">     </span>D<span class=\"ff5\">ane prz<span class=\"_ _0\"></span>ekszta\u0142cone w zwi\u0105zku z<span class=\"_ _0\"></span> zastosowan\u0105 zmian\u0105 zas<span class=\"_ _0\"></span>ad (polityki) rachunkow<span class=\"_ _0\"></span>o\u015bci, kt\u00f3ra zosta\u0142a szerz<span class=\"_ _0\"></span>ej opisana w Nocie <span class=\"_ _0\"></span>2.6.<span class=\"_ _9\"></span></span> </div><div class=\"t m0 x8 h9 y445 ff4 fs2 fc0 sc0 ls12 ws0\">**<span class=\"ls6\">    <span class=\"ff5 ls0\">Pozycja nie<span class=\"_ _0\"></span> uwz<span class=\"_ _0\"></span>gl\u0119dnia pod<span class=\"_ _0\"></span>atku odroczo<span class=\"_ _0\"></span>nego w <span class=\"_ _0\"></span>wysoko\u015bci <span class=\"_ _0\"></span>24,0 <span class=\"_ _0\"></span>mln PLN <span class=\"_ _0\"></span>zwi\u0105zaneg<span class=\"_ _0\"></span>o z <span class=\"_ _0\"></span>nieodp\u0142atnym <span class=\"_ _0\"></span>przekazaniem <span class=\"_ _0\"></span>zak\u0142adu <span class=\"_ _0\"></span>g\u00f3rniczego<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _0\"></span></span>OG \u201eJ<span class=\"_ _0\"></span>astrz\u0119bie II<span class=\"_ _0\"></span>I\u201d do <span class=\"_ _0\"></span>SRK, k<span class=\"_ _0\"></span>t\u00f3ry na<span class=\"_ _0\"></span> dzie\u0144 </span></span></div><div class=\"t m0 x7d h9 y446 ff4 fs2 fc0 sc0 ls18 ws0\">31<span class=\"ls0\"> <span class=\"ff5\">grudnia 2<span class=\"_ _0\"></span>021 roku zosta\u0142 przeklasyfiko<span class=\"_ _0\"></span>wany do grupy do zbyci<span class=\"_ _0\"></span>a przeznaczonej do<span class=\"_ _0\"></span></span> <span class=\"ff5\">sprze<span class=\"_ _0\"></span>da\u017cy</span> </span></div><div class=\"t m0 x8 h9 y447 ff4 fs2 fc0 sc0 ls12 ws0\">***<span class=\"ls6\">   <span class=\"ff5 ls0\">Pozycja <span class=\"_ _9\"></span>wynika <span class=\"_ _0\"></span>ze <span class=\"_ _9\"></span>zmian <span class=\"_ _9\"></span>do <span class=\"_ _0\"></span>MS<span class=\"_ _0\"></span>R <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>Po<span class=\"_ _0\"></span>datek <span class=\"_ _9\"></span>dochodowy <span class=\"_ _9\"></span>dotycz\u0105cych <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>wot <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>obowi\u0105za\u0144 <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>tytu\u0142<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>odatku <span class=\"_ _9\"></span>odroczonego <span class=\"_ _0\"></span>wy<span class=\"_ _0\"></span>nika<span class=\"_ _9\"></span>j\u0105cych <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>pojedynczej <span class=\"_ _9\"></span>transakcji <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tytu\u0142u<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 x73 h9 y448 ff4 fs2 fc0 sc0 ls0 ws0\">leasingu. </div><div class=\"t m0 x8 h9 y449 ff4 fs2 fc0 sc0 ls0 ws0\">**** <span class=\"ff5\">Dane przekszta\u0142cone w<span class=\"_ _0\"></span> zwi\u0105zku z zastosow<span class=\"_ _0\"></span>an\u0105 zmian\u0105 zasad (<span class=\"_ _0\"></span>poli<span class=\"_ _0\"></span>tyki) rachunkowo\u015bci, kt\u00f3r<span class=\"_ _0\"></span>a zosta\u0142a szerzej opisa<span class=\"_ _0\"></span>na w Nocie 2.6. oraz uwzgl\u0119dniaj<span class=\"_ _0\"></span>\u0105ce wp\u0142yw zmian do MS<span class=\"_ _0\"></span>R 12.<span class=\"_ _0\"></span></span> </div></div><div class=\"c w26 h90 gs435\"><div class=\"t m0 x2 h17 y44b ff3 fs4 fc0 sc0 ls0 ws0\">ZOBOWI\u0104ZANIA Z <span class=\"_ _1\"></span>TYTU\u0141U </div><div class=\"t m0 x2 h17 y44c ff2 fs4 fc0 sc0 ls0 ws0\">ODROCZONEG<span class=\"_ _1\"></span>O PODATKU </div><div class=\"t m0 x2 h17 y44d ff2 fs4 fc0 sc0 ls0 ws0\">DOCHODOWEGO </div></div><div class=\"c w27 h90 gs436\"><div class=\"t m0 x38 h17 y44b ff3 fs4 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 </div><div class=\"t m0 x65 h17 y44c ff2 fs4 fc0 sc0 ls0 ws0\">wyrobisk </div><div class=\"t m0 x4 h17 y44d ff2 fs4 fc0 sc0 ls0 ws0\">ruchowych </div></div><div class=\"c w2a h90 gs437\"><div class=\"t m0 x6b h17 y44e ff2 fs4 fc0 sc0 ls0 ws0\">Zbrojenie </div><div class=\"t m0 x45 h17 y44f ff3 fs4 fc0 sc0 ls0 ws0\">\u015bcian<span class=\"ff2\"> </span></div></div><div class=\"c w86 h90 gs438\"><div class=\"t m0 x38 h17 y450 ff2 fs4 fc0 sc0 ls0 ws0\">Prawo do </div><div class=\"t m0 x92 h17 y44e ff3 fs4 fc0 sc0 ls0 ws0\">u\u017cytkowania </div><div class=\"t m0 x2e h17 y44f ff3 fs4 fc0 sc0 ls0 ws0\">sk\u0142adnika </div><div class=\"t m0 x27 h17 ya0 ff3 fs4 fc0 sc0 ls0 ws0\">aktyw\u00f3w<span class=\"ff2\"> </span></div></div><div class=\"c w87 h90 gs439\"><div class=\"t m0 x65 h17 y451 ff2 fs4 fc0 sc0 ls0 ws0\">Aktywowane </div><div class=\"t m0 x31 h17 y44b ff2 fs4 fc0 sc0 ls0 ws0\">koszty </div><div class=\"t m0 x41 h17 y44c ff2 fs4 fc0 sc0 ls0 ws0\">likwidacji </div><div class=\"t m0 x41 h17 y44d ff3 fs4 fc0 sc0 ls0 ws0\">zak\u0142ad\u00f3w </div><div class=\"t m0 x4c h17 ya1 ff3 fs4 fc0 sc0 ls0 ws0\">g\u00f3rniczych<span class=\"ff2\"> </span></div></div><div class=\"c w88 h90 gs43a\"><div class=\"t m0 x43 h17 y452 ff2 fs4 fc0 sc0 ls0 ws0\">Wycena </div><div class=\"t m0 x2 h17 y450 ff3 fs4 fc0 sc0 ls0 ws0\">pozosta\u0142ych<span class=\"ff2\"> </span></div><div class=\"t m0 x28 h17 y44e ff2 fs4 fc0 sc0 ls0 ws0\">niefinanso-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x8f h17 y44f ff2 fs4 fc0 sc0 ls0 ws0\">wych </div><div class=\"t m0 x6b h17 ya0 ff3 fs4 fc0 sc0 ls0 ws0\">aktyw\u00f3w </div><div class=\"t m0 xb h17 yaa ff3 fs4 fc0 sc0 ls0 ws0\">trwa\u0142ych<span class=\"ff2\"> </span></div></div><div class=\"c w89 h90 gs43b\"><div class=\"t m0 x4 h17 y450 ff2 fs4 fc0 sc0 ls0 ws0\">Inwestycje </div><div class=\"t m0 x28 h17 y44e ff2 fs4 fc0 sc0 ls0 ws0\">w portfel </div><div class=\"t m0 x28 h17 y44f ff3 fs4 fc0 sc0 ls0 ws0\">aktyw\u00f3w </div><div class=\"t m0 x8f h17 ya0 ff2 fs4 fc0 sc0 ls0 ws0\">FIZ </div></div><div class=\"c w8a h90 gs43c\"><div class=\"t m0 x92 h17 y44c ff3 fs4 fc0 sc0 ls0 ws0\">Pozosta\u0142e<span class=\"ff2\"> </span></div></div><div class=\"c w8b h90 gs43d\"><div class=\"t m0 x65 h17 y44c ff2 fs4 fc0 sc0 ls0 ws0\">Razem </div></div><div class=\"c w26 h91 gs43e\"><div class=\"t m0 x4 h17 y186 ff2 fs4 fc2 sc0 ls0 ws0\">STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA 2022 </div><div class=\"t m0 x4 h17 y68 ff9 fs2 fc2 sc0 ls0 ws0\">(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs4\"> </span></div></div><div class=\"c w27 h91 gs43f\"><div class=\"t m0 x42 h17 y63 ff2 fs4 fc2 sc0 ls0 ws0\">250,6 </div></div><div class=\"c w2a h91 gs440\"><div class=\"t m0 x24 h17 y63 ff2 fs4 fc2 sc0 ls0 ws0\">30,8 </div></div><div class=\"c w86 h91 gs441\"><div class=\"t m0 x49 h17 y63 ff2 fs4 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h91 gs442\"><div class=\"t m0 x1 h17 y63 ff2 fs4 fc2 sc0 ls0 ws0\">96,0 </div></div><div class=\"c w88 h91 gs443\"><div class=\"t m0 x5e h17 y63 ff2 fs4 fc2 sc0 ls0 ws0\">58,2 </div></div><div class=\"c w89 h91 gs444\"><div class=\"t m0 x8f h17 y63 ff2 fs4 fc2 sc0 ls0 ws0\">9,3 </div></div><div class=\"c w8a h91 gs445\"><div class=\"t m0 x41 h17 y63 ff2 fs4 fc2 sc0 ls0 ws0\">12,4 </div></div><div class=\"c w8b h91 gs446\"><div class=\"t m0 x4c h17 y63 ff2 fs4 fc2 sc0 ls0 ws0\">457,3 </div></div><div class=\"c w26 h70 gs447\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Obci\u0105\u017cenie zysku <span class=\"_ _1\"></span>netto<span class=\"ff1\"> </span></div></div><div class=\"c w27 h70 gs448\"><div class=\"t m0 x17 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">41,2 </div></div><div class=\"c w2a h70 gs449\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">13,4 </div></div><div class=\"c w86 h70 gs44a\"><div class=\"t m0 x49 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h70 gs44b\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(18,7) </div></div><div class=\"c w88 h70 gs44c\"><div class=\"t m0 x3f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(3,6) </div></div><div class=\"c w89 h70 gs44d\"><div class=\"t m0 x14 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">35,3 </div></div><div class=\"c w8a h70 gs44e\"><div class=\"t m0 x14 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">6,9 </div></div><div class=\"c w8b h70 gs44f\"><div class=\"t m0 x32 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">74,5 </div></div><div class=\"c w26 h3f gs450\"><div class=\"t m0 x4 h17 y186 ff2 fs4 fc0 sc0 ls0 ws0\">STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2022 </div><div class=\"t m0 x4 h17 y68 ff9 fs2 fc0 sc0 ls0 ws0\">(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs4\"> </span></div></div><div class=\"c w27 h3f gs451\"><div class=\"t m0 x42 h17 y26b ff2 fs4 fc0 sc0 ls0 ws0\">291,8 </div></div><div class=\"c w2a h3f gs452\"><div class=\"t m0 x24 h17 y26b ff2 fs4 fc0 sc0 ls0 ws0\">44,2 </div></div><div class=\"c w86 h3f gs453\"><div class=\"t m0 x49 h17 y26b ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h3f gs454\"><div class=\"t m0 x1 h17 y26b ff2 fs4 fc0 sc0 ls0 ws0\">77,3 </div></div><div class=\"c w88 h3f gs455\"><div class=\"t m0 x5e h17 y26b ff2 fs4 fc0 sc0 ls0 ws0\">54,6 </div></div><div class=\"c w89 h3f gs456\"><div class=\"t m0 x14 h17 y26b ff2 fs4 fc0 sc0 ls0 ws0\">44,6 </div></div><div class=\"c w8a h3f gs457\"><div class=\"t m0 x41 h17 y26b ff2 fs4 fc0 sc0 ls0 ws0\">19,3 </div></div><div class=\"c w8b h3f gs458\"><div class=\"t m0 x4c h17 y26b ff2 fs4 fc0 sc0 ls0 ws0\">531,8 </div></div><div class=\"c w26 h92 gs459\"><div class=\"t m0 x4 h16 ya0 ff7 fs4 fc0 sc0 ls0 ws0\">Wp\u0142yw zmian do M<span class=\"_ _1\"></span>SR 12 na </div><div class=\"t m0 x4 h16 yaa ff1 fs4 fc0 sc0 ls0 ws0\">01.01.2023** </div></div><div class=\"c w27 h92 gs45a\"><div class=\"t m0 x35 h16 ya9 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2a h92 gs45b\"><div class=\"t m0 x34 h16 ya9 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w86 h92 gs45c\"><div class=\"t m0 x45 h16 ya9 ff1 fs4 fc0 sc0 ls0 ws0\">99,5 </div></div><div class=\"c w87 h92 gs45d\"><div class=\"t m0 x76 h16 ya9 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w88 h92 gs45e\"><div class=\"t m0 x3f h16 ya9 ff1 fs4 fc0 sc0 ls0 ws0\">(3,8) </div></div><div class=\"c w89 h92 gs45f\"><div class=\"t m0 x52 h16 ya9 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8a h92 gs460\"><div class=\"t m0 x43 h16 ya9 ff1 fs4 fc0 sc0 ls0 ws0\">(5,2) </div></div><div class=\"c w8b h92 gs461\"><div class=\"t m0 x32 h16 ya9 ff1 fs4 fc0 sc0 ls0 ws0\">90,5 </div></div><div class=\"c w26 h93 gs462\"><div class=\"t m0 x4 h17 y455 ff2 fs4 fc0 sc0 ls0 ws0\">STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA 2023 </div><div class=\"t m0 x4 h17 y72 ffa fs2 fc0 sc0 ls0 ws0\">(dane <span class=\"ff9\">przekszta\u0142cone)**<span class=\"_ _0\"></span>*<span class=\"ff2 fs4\"> </span></span></div></div><div class=\"c w27 h93 gs463\"><div class=\"t m0 x42 h17 y106 ff2 fs4 fc0 sc0 ls0 ws0\">291,8 </div></div><div class=\"c w2a h93 gs464\"><div class=\"t m0 x24 h17 y106 ff2 fs4 fc0 sc0 ls0 ws0\">44,2 </div></div><div class=\"c w86 h93 gs465\"><div class=\"t m0 x45 h17 y106 ff2 fs4 fc0 sc0 ls0 ws0\">99,5 </div></div><div class=\"c w87 h93 gs466\"><div class=\"t m0 x1 h17 y106 ff2 fs4 fc0 sc0 ls0 ws0\">77,3 </div></div><div class=\"c w88 h93 gs467\"><div class=\"t m0 x5e h17 y106 ff2 fs4 fc0 sc0 ls0 ws0\">50,8 </div></div><div class=\"c w89 h93 gs468\"><div class=\"t m0 x14 h17 y106 ff2 fs4 fc0 sc0 ls0 ws0\">44,6 </div></div><div class=\"c w8a h93 gs469\"><div class=\"t m0 x41 h17 y106 ff2 fs4 fc0 sc0 ls0 ws0\">14,1 </div></div><div class=\"c w8b h93 gs46a\"><div class=\"t m0 x4c h17 y106 ff2 fs4 fc0 sc0 ls0 ws0\">622,3 </div></div><div class=\"c w26 h70 gs46b\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Obci\u0105\u017cenie zysku <span class=\"_ _1\"></span>netto<span class=\"ff1\"> </span></div></div><div class=\"c w27 h70 gs46c\"><div class=\"t m0 x17 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">67,9 </div></div><div class=\"c w2a h70 gs46d\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">34,5 </div></div><div class=\"c w86 h70 gs46e\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">5,0 </div></div><div class=\"c w87 h70 gs46f\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">28,5 </div></div><div class=\"c w88 h70 gs470\"><div class=\"t m0 x47 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">2,5 </div></div><div class=\"c w89 h70 gs471\"><div class=\"t m0 x41 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">126,8 </div></div><div class=\"c w8a h70 gs472\"><div class=\"t m0 x41 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">12,5 </div></div><div class=\"c w8b h70 gs473\"><div class=\"t m0 x4c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">277,7 </div></div><div class=\"c w26 h70 gs474\"><div class=\"t m0 x4 h17 y12 ff2 fs4 fcb sc0 ls0 ws0\">STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2023 </div></div><div class=\"c w27 h70 gs475\"><div class=\"t m0 x42 h17 y12 ff2 fs4 fcb sc0 ls0 ws0\">359,7 </div></div><div class=\"c w2a h70 gs476\"><div class=\"t m0 x24 h17 y12 ff2 fs4 fcb sc0 ls0 ws0\">78,7 </div></div><div class=\"c w86 h70 gs477\"><div class=\"t m0 x17 h17 y12 ff2 fs4 fcb sc0 ls0 ws0\">104,5 </div></div><div class=\"c w87 h70 gs478\"><div class=\"t m0 x24 h17 y12 ff2 fs4 fcb sc0 ls0 ws0\">105,8 </div></div><div class=\"c w88 h70 gs479\"><div class=\"t m0 x5e h17 y12 ff2 fs4 fcb sc0 ls0 ws0\">53,3 </div></div><div class=\"c w89 h70 gs47a\"><div class=\"t m0 x41 h17 y12 ff2 fs4 fcb sc0 ls0 ws0\">171,4 </div></div><div class=\"c w8a h70 gs47b\"><div class=\"t m0 x41 h17 y12 ff2 fs4 fcb sc0 ls0 ws0\">26,6 </div></div><div class=\"c w8b h70 gs47c\"><div class=\"t m0 x4c h17 y12 ff2 fs4 fcb sc0 ls0 ws0\">900,0 </div></div><div class=\"c w8 h4 gs3d1\"><div class=\"t m0 x8 h9 y458 ff4 fs2 fc0 sc0 ls0 ws0\">*<span class=\"ls6\">    </span>D<span class=\"ff5\">ane prz<span class=\"_ _0\"></span>ekszta\u0142cone w zwi\u0105zku z z<span class=\"_ _0\"></span>astosowan\u0105 zm<span class=\"_ _0\"></span>ian\u0105 zasad (p<span class=\"_ _0\"></span>olityki) rachunkowo\u015bci, kt\u00f3r<span class=\"_ _0\"></span>a zosta\u0142a szerzej opisa<span class=\"_ _0\"></span>na w Nocie 2.6.<span class=\"_ _9\"></span></span> </div><div class=\"t m0 x8 h9 y459 ff4 fs2 fc0 sc0 ls12 ws0\">**<span class=\"ls6\">   <span class=\"ff5 ls0\">Pozycja <span class=\"_ _9\"></span>wynika <span class=\"_ _9\"></span>ze <span class=\"_ _9\"></span>zmian <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>MSR <span class=\"_ _9\"></span>12 <span class=\"_ _9\"></span>Podatek <span class=\"_ _9\"></span>dochodowy <span class=\"_ _9\"></span>dotycz\u0105cych <span class=\"_ _9\"></span>kwot <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>zobowi\u0105za\u0144 <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _9\"></span>podatku <span class=\"_ _9\"></span>odroczone<span class=\"_ _0\"></span>go <span class=\"_ _9\"></span>wynika<span class=\"_ _9\"></span>j\u0105cych <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>pojedynczej <span class=\"_ _9\"></span>transakcji <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>tytu\u0142u </span></span></div><div class=\"t m0 x73 h9 y45a ff4 fs2 fc0 sc0 ls0 ws0\">leasingu. </div><div class=\"t m0 x8 h9 y45b ff4 fs2 fc0 sc0 ls12 ws0\">***<span class=\"ls0\"> <span class=\"ff5\">Dane przekszta\u0142cone w zwi\u0105zku z zast<span class=\"_ _0\"></span>osowan\u0105 zmian\u0105 zas<span class=\"_ _0\"></span>ad (polityki) rachunkowo\u015bci, kt<span class=\"_ _0\"></span>\u00f3ra zosta\u0142a szerz<span class=\"_ _0\"></span>ej opisana w Nocie 2.6.<span class=\"_ _9\"></span></span> <span class=\"ff5\">oraz uwzgl\u0119dniaj\u0105ce wp\u0142y<span class=\"_ _0\"></span>w zmian do MSR 12.</span></span><span class=\"ls0\"><span class=\"ff5\"><span class=\"_ _0\"></span></span> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-499": {
   "value": "5.<span class=\"ffb ls0\"> <span class=\"_ _a\"> </span><span class=\"ff3\">NOTY OBJA\u015aN<span class=\"_ _1\"></span>IAJ\u0104CE D<span class=\"_ _1\"></span>OTYCZ\u0104CE OPOD<span class=\"_ _1\"></span>ATKOWANIA<span class=\"ff2\"> </span></span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>PODATEK DOC<span class=\"_ _1\"></span>HODOWY <span class=\"fs1\"> </span>Na <span class=\"_ _b\"> </span>obowi\u0105zkowe <span class=\"_ _9\"></span>obci\u0105\u017cenia <span class=\"_ _b\"></span>wyniku <span class=\"_ _b\"></span>przed <span class=\"_ _9\"></span>opodatkowaniem <span class=\"_ _9\"></span>sk\u0142adaj\u0105 <span class=\"_ _b\"> </span>si\u0119: <span class=\"_ _b\"></span>podatek <span class=\"_ _b\"></span>bie\u017c\u0105cy, <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>orekta <span class=\"_ _9\"></span>podatku <span class=\"_ _b\"> </span>za <span class=\"_ _b\"> </span>rok <span class=\"_ _b\"> </span>ubieg\u0142y, <span class=\"_ _b\"></span>podatek <span class=\"_ _8\"> </span><span class=\"ff4\">odroczony <span class=\"_ _9\"></span>oraz </span>sk\u0142adka solidarno\u015bciowa pr<span class=\"_ _1\"></span>zekazana w<span class=\"ff4\"> 2023 ro<span class=\"_ _1\"></span>ku. </span>Bie\u017c\u0105ce  ob<span class=\"_ _1\"></span>ci\u0105\u017cenie  z <span class=\"_ _8\"> </span>tytu\u0142u <span class=\"_ _8\"> </span>podatku  do<span class=\"_ _1\"></span>chodowego<span class=\"ff4\">  j<span class=\"ff5\">est <span class=\"_ _8\"> </span>obliczane  na <span class=\"_ _8\"> </span>podstawie <span class=\"_ _8\"> </span>obowi\u0105zuj\u0105cych <span class=\"_ _8\"> </span>przepis\u00f3w  podatk<span class=\"_ _1\"></span>owych  i <span class=\"_ _8\"> </span>naliczane <span class=\"_ _8\"> </span>jest  od  do<span class=\"_ _1\"></span>chodu </span></span>do<span class=\"ls0\"> <span class=\"ff5\">opodatko<span class=\"_ _1\"></span>wania za <span class=\"_ _9\"></span>da<span class=\"_ _1\"></span>ny <span class=\"_ _0\"></span>okres <span class=\"_ _0\"></span>oraz u<span class=\"_ _0\"></span>jmowa<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>jako <span class=\"_ _0\"></span>zobowi\u0105zanie do <span class=\"_ _0\"></span>zap\u0142aty. W <span class=\"_ _9\"></span>sytu<span class=\"_ _1\"></span>acji, g<span class=\"_ _0\"></span>dy wa<span class=\"_ _0\"></span>rto\u015b\u0107 zap\u0142aconych z<span class=\"_ _0\"></span>aliczek miesi\u0119cz<span class=\"_ _0\"></span>nych <span class=\"_ _0\"></span>przekracza warto\u015b\u0107 </span></span>podatku nale<span class=\"ff5\">\u017cnego w<span class=\"_ _1\"></span>\u00f3wczas powstaj<span class=\"_ _1\"></span>e nale\u017cno\u015b\u0107, kt\u00f3r<span class=\"_ _1\"></span>a zostanie zwr\u00f3<span class=\"_ _1\"></span>cona przez Urz\u0105<span class=\"_ _1\"></span>d Skarbowy po<span class=\"ff4\"> </span>z\u0142o\u017ceniu deklara<span class=\"_ _1\"></span>cji rocznej CIT<span class=\"ff4\">-<span class=\"ls5\">8.<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span></span>Zobowi\u0105zania  i  aktywa  z  tyt<span class=\"_ _1\"></span>u\u0142u  odroczone<span class=\"_ _1\"></span>go  podatku  dochodowe<span class=\"_ _1\"></span>go<span class=\"_ _0\"></span><span class=\"ff4\">  <span class=\"ff5\">tworzone  s\u0105  od  r\u00f3\u017cnic  prz<span class=\"_ _1\"></span>ej\u015bciowych  pomi\u0119dzy  warto<span class=\"_ _1\"></span>\u015bci\u0105  podatkow\u0105  aktyw\u00f3<span class=\"_ _1\"></span>w </span></span>i z<span class=\"ff5\">obowi\u0105za\u0144, <span class=\"_ _0\"></span>a</span> <span class=\"ff5\">ich <span class=\"_ _9\"></span>warto\u015bci\u0105 <span class=\"_ _0\"></span>ks<span class=\"_ _0\"></span>i\u0119gow\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>skonsolidow<span class=\"_ _1\"></span>anym <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>prawozdani<span class=\"_ _1\"></span>u <span class=\"_ _9\"></span>finans<span class=\"_ _1\"></span>owym, <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>wyj\u0105tkiem <span class=\"_ _0\"></span>r\u00f3\u017cnic <span class=\"_ _9\"></span>przej\u015bciow<span class=\"_ _1\"></span>ych <span class=\"_ _9\"></span>wynikaj\u0105cych <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>pocz\u0105tkowego <span class=\"_ _0\"></span>uj\u0119cia </span>sk\u0142adnika aktyw\u00f3w <span class=\"_ _0\"></span>czy zobowi\u0105za\u0144 <span class=\"_ _0\"></span>w tran<span class=\"_ _0\"></span>sakcji innej <span class=\"_ _0\"></span>ni\u017c <span class=\"_ _0\"></span>po\u0142\u0105czenie jednostek gospodarczych, <span class=\"_ _0\"></span>kt\u00f3ra w <span class=\"_ _0\"></span>momencie <span class=\"_ _9\"></span>powstani<span class=\"_ _1\"></span>a nie<span class=\"_ _0\"></span> wp\u0142ywa <span class=\"_ _0\"></span>ani n<span class=\"_ _0\"></span>a wynik <span class=\"_ _0\"></span>finansowy ani <span class=\"_ _b\"> </span>na<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>wynik <span class=\"_ _8\"> </span>podatk<span class=\"_ _1\"></span>owy <span class=\"_ _8\"> </span><span class=\"ff5\">i <span class=\"_ _b\"></span>nie <span class=\"_ _b\"> </span>powoduje <span class=\"_ _8\"> </span>powstani<span class=\"_ _1\"></span>a <span class=\"_ _8\"> </span>ta<span class=\"_ _1\"></span>kich <span class=\"_ _b\"> </span>samych <span class=\"_ _8\"> </span>dodatni<span class=\"_ _1\"></span>ch <span class=\"_ _8\"> </span>i <span class=\"_ _b\"></span>ujemnych <span class=\"_ _b\"> </span>r\u00f3\u017cnic <span class=\"_ _8\"> </span>pr<span class=\"_ _1\"></span>zej\u015bciowych.<span class=\"_ _0\"></span><span class=\"ff4\"> </span>Grupa <span class=\"_ _b\"> </span>ujmuje <span class=\"_ _b\"> </span>zobowi\u0105zania <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>tytu\u0142u <span class=\"_ _b\"> </span>podatku </span>odroczonego <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>zak<span class=\"_ _0\"></span>resie <span class=\"_ _0\"></span>r\u00f3\u017cnic <span class=\"_ _0\"></span>przej\u015bciowych <span class=\"_ _0\"></span>zwi\u0105zanych <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>prawami<span class=\"ff4\"> <span class=\"_ _0\"></span></span>d<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>u\u017cytkowania <span class=\"_ _0\"></span>sk<span class=\"_ _0\"></span>\u0142adni<span class=\"_ _1\"></span>ka <span class=\"_ _9\"></span>aktyw<span class=\"_ _1\"></span>\u00f3w <span class=\"_ _0\"></span>oraz <span class=\"_ _9\"></span>aktyw<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _9\"></span>podatk<span class=\"_ _1\"></span>u <span class=\"_ _0\"></span>odroczonego <span class=\"_ _9\"></span>w z<span class=\"_ _0\"></span>akresie<span class=\"_ _1\"></span> r\u00f3\u017cnic przej\u015bciowyc<span class=\"_ _1\"></span>h zwi\u0105zanych ze z<span class=\"_ _1\"></span>obowi\u0105zaniami z tyt<span class=\"_ _1\"></span>u\u0142u leasingu<span class=\"ff4\">. </span>Odroczony podatek dochodowy ustala si\u0119 przy zastosowaniu stawek podatkowych, kt\u00f3re zgodnie z<span class=\"_ _0\"></span><span class=\"ff4\"> oczekiwa</span>niami b\u0119d\u0105 obowi\u0105<span class=\"_ _1\"></span>zywa\u0107 w<span class=\"_ _0\"></span><span class=\"ff4\"> mome<span class=\"_ _1\"></span>ncie, gdy <span class=\"ff5\">warto\u015bci </span></span>ksi\u0119gowe <span class=\"_ _5\"></span>aktyw\u00f3w <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>zobowi\u0105za\u0144 <span class=\"_ _5\"></span>zostan\u0105 <span class=\"_ _1\"></span>zrealizowane, <span class=\"_ _5\"></span>przyjmuj\u0105c <span class=\"_ _5\"></span>za p<span class=\"_ _1\"></span>odstaw\u0119 <span class=\"_ _5\"></span>przepisy <span class=\"_ _1\"></span>podatko<span class=\"_ _1\"></span>we, <span class=\"_ _5\"></span>kt\u00f3<span class=\"_ _0\"></span>re <span class=\"_ _5\"></span>obowi\u0105zywa\u0142y <span class=\"_ _5\"></span>na <span class=\"_ _1\"></span>dzie\u0144 <span class=\"_ _5\"></span>ko<span class=\"_ _9\"></span>\u0144cz\u0105cy <span class=\"_ _5\"></span>okres <span class=\"_ _5\"></span>sp<span class=\"_ _0\"></span>rawozd<span class=\"_ _1\"></span>awczy.<span class=\"ff4\"> </span>Grupa <span class=\"_ _9\"></span>rozpoznaje <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>k\u0142adnik <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>z <span class=\"_ _b\"> </span>tytu\u0142u <span class=\"_ _b\"></span>odroczo<span class=\"_ _1\"></span>nego <span class=\"_ _b\"> </span>podatku <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>ochodoweg<span class=\"_ _1\"></span>o <span class=\"_ _9\"></span>od <span class=\"_ _b\"> </span>straty <span class=\"_ _b\"></span>podatkowej, <span class=\"_ _9\"></span>je\u017celi <span class=\"_ _9\"></span>jes<span class=\"_ _0\"></span>t <span class=\"_ _9\"></span>prawdopodobne, <span class=\"_ _9\"></span>\u017ce <span class=\"_ _b\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>przysz\u0142o<span class=\"_ _1\"></span>\u015bci <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>ostanie osi\u0105gni\u0119ty <span class=\"_ _b\"></span>doch\u00f3d <span class=\"_ _b\"></span>do <span class=\"_ _b\"> </span>opodatkowania <span class=\"_ _b\"></span>pozwalaj<span class=\"_ _1\"></span>\u0105cy <span class=\"_ _b\"></span>na <span class=\"_ _8\"> </span>je<span class=\"_ _1\"></span>go <span class=\"_ _b\"> </span>wykorzystanie. <span class=\"_ _b\"></span>Kwota <span class=\"_ _b\"></span>aktywa <span class=\"_ _b\"></span>z <span class=\"_ _b\"> </span>tytu\u0142u <span class=\"_ _b\"> </span>odroczonego <span class=\"_ _b\"></span>podatku <span class=\"_ _b\"> </span>dochodowego <span class=\"_ _b\"></span>z<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _8\"> </span></span>tytu\u0142u <span class=\"_ _b\"></span>innych <span class=\"_ _b\"></span>r\u00f3\u017cnic przej\u015bciowych s\u0105 anali<span class=\"_ _1\"></span>zowane pod <span class=\"_ _1\"></span>k\u0105tem mo\u017cliwo\u015bci ic<span class=\"_ _1\"></span>h odzyskania na p<span class=\"_ _1\"></span>odstawie istnieni<span class=\"_ _1\"></span>a przysz\u0142ego do<span class=\"_ _1\"></span>chodu do opodatko<span class=\"_ _1\"></span>wania.<span class=\"ff4\"> </span>Aktywa <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>zobowi\u0105zania z <span class=\"_ _5\"></span>tytu\u0142u o<span class=\"_ _1\"></span>droczone<span class=\"_ _1\"></span>go <span class=\"_ _1\"></span>podatku <span class=\"_ _1\"></span>dochodo<span class=\"_ _1\"></span>wego t<span class=\"_ _1\"></span>raktowane <span class=\"_ _5\"></span>s\u0105 <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>ca\u0142o\u015bci <span class=\"_ _5\"></span>jako pozy<span class=\"_ _1\"></span>cje <span class=\"_ _1\"></span>d\u0142ugotermino<span class=\"_ _1\"></span>we i <span class=\"_ _5\"></span>nie <span class=\"_ _1\"></span>podlega<span class=\"_ _0\"></span>j\u0105 <span class=\"_ _1\"></span>dyskont<span class=\"_ _1\"></span>owaniu.<span class=\"ff4\"> <span class=\"_ _1\"></span><span class=\"ff5\">Podlegaj<span class=\"_ _1\"></span>\u0105 </span></span>one <span class=\"_ _1\"></span>kompensa<span class=\"_ _1\"></span>cie <span class=\"_ _1\"></span>na <span class=\"_ _5\"></span>poziomie spra<span class=\"_ _1\"></span>wozda\u0144 <span class=\"_ _5\"></span>jednostkowych <span class=\"_ _1\"></span>sp\u00f3\u0142ek <span class=\"_ _5\"></span>z Gru<span class=\"_ _1\"></span>py, <span class=\"_ _1\"></span>je\u017celi <span class=\"_ _5\"></span>istnieje<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>mo\u017cliwy d<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>wyegzekw<span class=\"_ _1\"></span>owania <span class=\"_ _5\"></span>ty<span class=\"_ _0\"></span>tu\u0142 <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rawny <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span><span class=\"ff4\">o prze<span class=\"_ _1\"></span>prowadzenia <span class=\"_ _5\"></span>kompensat </span>ujmowanych kwot. W <span class=\"_ _9\"></span>zwi\u0105z<span class=\"_ _1\"></span>ku <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>j\u015bciem <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>\u017cyc<span class=\"_ _0\"></span>ie <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>dniu <span class=\"_ _0\"></span>19 <span class=\"_ _9\"></span>wrze\u015bnia <span class=\"_ _0\"></span>2023 <span class=\"_ _9\"></span>ro<span class=\"_ _1\"></span>ku <span class=\"_ _9\"></span>ustaw<span class=\"_ _1\"></span>y <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>dnia <span class=\"_ _9\"></span>16 <span class=\"_ _0\"></span>sierpn<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>mianie <span class=\"_ _0\"></span>ustawy <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>szczeg\u00f3lnych <span class=\"_ _0\"></span>rozwi\u0105zaniach <span class=\"_ _0\"></span>s\u0142u\u017c\u0105cych ochronie <span class=\"_ _0\"></span>odbiorc\u00f3w <span class=\"_ _0\"></span>energii <span class=\"_ _9\"></span>elektryc<span class=\"_ _1\"></span>znej <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>2023 <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>zwi\u0105zku <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sytuacj\u0105 <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>rynku <span class=\"_ _0\"></span>energii <span class=\"_ _0\"></span>elektrycznej <span class=\"_ _9\"></span>oraz <span class=\"_ _0\"></span>niekt\u00f3rych <span class=\"_ _0\"></span>innych<span class=\"_ _9\"></span><span class=\"ff4\"> </span>u<span class=\"_ _0\"></span>staw <span class=\"_ _0\"></span>(\u201eUstawa <span class=\"_ _0\"></span>nowelizuj\u0105ca\u201d),<span class=\"_ _1\"></span> kt\u00f3ra zno<span class=\"_ _1\"></span>welizowa\u0142a m.<span class=\"_ _1\"></span>in. ustaw<span class=\"_ _1\"></span>\u0119 z dnia <span class=\"_ _5\"></span>27 pa\u017adziernika <span class=\"_ _1\"></span>2022 r<span class=\"_ _1\"></span>oku o <span class=\"_ _1\"></span>\u015brodkach <span class=\"_ _1\"></span>nadzwyczajnych <span class=\"_ _1\"></span>maj\u0105cy<span class=\"_ _1\"></span>ch na <span class=\"_ _1\"></span>celu o<span class=\"_ _1\"></span>graniczenie <span class=\"_ _1\"></span>wysoko\u015bci <span class=\"_ _1\"></span>cen ener<span class=\"_ _1\"></span>gii elekt<span class=\"ff4\">rycznej </span>oraz <span class=\"_ _0\"></span>wsparciu <span class=\"_ _0\"></span>niekt\u00f3rych <span class=\"_ _0\"></span>odbiorc\u00f3w <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>2023 <span class=\"_ _9\"></span>roku (\u201eUstawa\u201d), <span class=\"_ _0\"></span>JSW <span class=\"_ _0\"></span>jako <span class=\"_ _9\"></span>\u201eprze<span class=\"_ _1\"></span>dsi\u0119biorca <span class=\"_ _0\"></span>obowi\u0105zany\u201d, <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>uwagi <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>fakt prowadzeni<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzez <span class=\"_ _0\"></span>Jednostk\u0119 <span class=\"_ _0\"></span>dominuj\u0105c<span class=\"_ _1\"></span>\u0105 dzia\u0142alno\u015bci po<span class=\"_ _0\"></span>legaj\u0105c<span class=\"_ _1\"></span>ej <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>eksploatacji <span class=\"_ _0\"></span>z\u0142\u00f3\u017c w\u0119gla <span class=\"_ _0\"></span>kamiennego <span class=\"_ _0\"></span>(na <span class=\"_ _0\"></span>podstawie koncesji, <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>kt<span class=\"_ _1\"></span>\u00f3rej <span class=\"_ _0\"></span>mowa <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> art. 21 <span class=\"_ _0\"></span>ust. <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>pkt <span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>ustawy <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>dnia <span class=\"_ _0\"></span>9 <span class=\"_ _0\"></span>czerwca <span class=\"_ _0\"></span>2011 <span class=\"_ _0\"></span>roku </span>Prawo <span class=\"_ _0\"></span>geologiczne <span class=\"_ _9\"></span>i <span class=\"ff5\">g\u00f3rnicz<span class=\"_ _1\"></span>e), <span class=\"_ _9\"></span>zost<span class=\"_ _1\"></span>a\u0142a <span class=\"_ _0\"></span>zobowi\u0105zana <span class=\"_ _9\"></span>do <span class=\"_ _0\"></span>odprowadzenia <span class=\"_ _0\"></span><span class=\"ffa\">s<span class=\"_ _0\"></span><span class=\"ff9\">k\u0142adki <span class=\"_ _0\"></span>solidarno\u015bciowej</span></span>. <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>uzna<span class=\"_ _0\"></span>\u0142a, <span class=\"_ _0\"></span>\u017ce <span class=\"_ _9\"></span>sk\u0142ad<span class=\"_ _1\"></span>ka <span class=\"_ _0\"></span>solidarno\u015bciowa <span class=\"_ _9\"></span>st<span class=\"_ _1\"></span>anowi <span class=\"_ _0\"></span>podatek </span>dochodowy (os\u0105d <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>tym <span class=\"_ _0\"></span>zakresie p<span class=\"_ _0\"></span>rzedstawi<span class=\"_ _1\"></span>ono <span class=\"_ _0\"></span>poni\u017cej) i <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rezentuje obci\u0105\u017cenia z <span class=\"_ _0\"></span>tego <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>w s<span class=\"_ _0\"></span>konsolidowanym sprawozdaniu z <span class=\"_ _9\"></span><span class=\"ff4\">wyniku <span class=\"_ _0\"></span>finansowego <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>innych </span>ca\u0142kowitych docho<span class=\"_ _1\"></span>d\u00f3w w pozycji \u201ep<span class=\"_ _1\"></span>odatek dochodowy\u201d. <span class=\"ff4\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Realizowalno\u015b\u0107 a<span class=\"_ _1\"></span>ktywa z tytu\u0142u p<span class=\"_ _1\"></span>odatku odroczone<span class=\"_ _1\"></span>go<span class=\"ffa\"> </span>Grupa ocenia na ka\u017c<span class=\"_ _1\"></span>dy dzie\u0144 ko\u0144cz\u0105cy o<span class=\"_ _1\"></span>kres sprawozdawcz<span class=\"_ _1\"></span>y realizowalno\u015b\u0107 a<span class=\"_ _1\"></span>ktywa z tytu\u0142u odrocz<span class=\"_ _1\"></span>onego podatku do<span class=\"_ _1\"></span>chodowego oraz weryfikuje nieuj\u0119te aktyw<span class=\"_ _1\"></span>a z tytu\u0142u <span class=\"ff4\">odroczonego <span class=\"_ _1\"></span>podatku dochod<span class=\"_ _1\"></span>owego. </span>W <span class=\"_ _9\"></span>oparciu <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>sporz\u0105dzone <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rogn<span class=\"_ _1\"></span>ozy <span class=\"_ _9\"></span>dla <span class=\"_ _0\"></span>sp\u00f3\u0142ek <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>Grupy <span class=\"_ _0\"></span>przewiduj\u0105ce <span class=\"_ _0\"></span>uzyskanie <span class=\"_ _9\"></span>dochod\u00f3w <span class=\"_ _0\"></span>podatkowych <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>latach <span class=\"_ _0\"></span>nast\u0119pnych <span class=\"_ _9\"></span>uznano, <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>\u017c<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ie <span class=\"_ _0\"></span>wyst\u0119puje <span class=\"_ _9\"></span>ryzyko niezrealizowania a<span class=\"_ _1\"></span>ktywa z tytu\u0142u po<span class=\"_ _1\"></span>datku odroczon<span class=\"_ _1\"></span>ego rozpoznanego w <span class=\"_ _1\"></span>niniejs<span class=\"ff4\">zym skonsolidowanym <span class=\"_ _1\"></span>sprawozdaniu fin<span class=\"_ _1\"></span>ansowym. </span>Na dzie\u0144 31 grudnia <span class=\"_ _1\"></span>2023 roku g\u0142\u00f3wn\u0105 <span class=\"_ _1\"></span>pozycj\u0105 aktywa z t<span class=\"_ _1\"></span>ytu\u0142u podatku odrocz<span class=\"_ _1\"></span>onego od straty pod<span class=\"_ _1\"></span>atkowej jest aktywo w J<span class=\"_ _1\"></span>SW KOKS <span class=\"_ _0\"></span>w wysoko\u015bci 1<span class=\"_ _1\"></span>34,2 mln PLN<span class=\"_ _1\"></span>. JSW <span class=\"_ _9\"></span>KOKS <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>projekcj\u0119 <span class=\"_ _9\"></span>d\u0142ugotermin<span class=\"_ _1\"></span>owego <span class=\"_ _9\"></span>modelu <span class=\"_ _9\"></span>fina<span class=\"ff4\">nsowego <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>lata <span class=\"_ _9\"></span>2024 <span class=\"_ _9\"></span></span>\u2013<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>2030 <span class=\"_ _9\"></span>sporz\u0105dzi\u0142a <span class=\"_ _9\"></span>anali<span class=\"_ _1\"></span>z\u0119 <span class=\"_ _9\"></span>rozliczalno\u015bci <span class=\"_ _9\"></span>straty <span class=\"_ _9\"></span>podatkowej <span class=\"_ _9\"></span>powsta\u0142ej<span class=\"_ _1\"></span> w 2023 <span class=\"ff5\">roku. <span class=\"_ _b\"></span>Z <span class=\"_ _b\"> </span>prognoz <span class=\"_ _b\"> </span>wynika, <span class=\"_ _b\"> </span>\u017ce <span class=\"_ _8\"> </span>w <span class=\"_ _b\"></span>latach <span class=\"_ _b\"></span>nast\u0119pnych <span class=\"_ _b\"></span>JSW <span class=\"_ _b\"> </span>KOKS <span class=\"_ _b\"> </span>nie <span class=\"_ _b\"> </span>os<span class=\"_ _0\"></span>i\u0105gni<span class=\"_ _1\"></span>e <span class=\"_ _b\"> </span>zysku <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>odatkowego, <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>t\u00f3ry <span class=\"_ _b\"></span>pozwoli\u0142by <span class=\"_ _b\"></span>rozliczy\u0107 <span class=\"_ _b\"></span>w <span class=\"_ _b\"> </span>ca\u0142o\u015bci  aktywa <span class=\"_ _b\"></span>z <span class=\"_ _b\"> </span>tytu\u0142u </span>odroczonego <span class=\"_ _5\"></span>podat<span class=\"ff5\">ku <span class=\"_ _5\"></span>dochodowego <span class=\"_ _5\"></span>od<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>straty <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>odatkowej, <span class=\"_ _5\"></span>w <span class=\"_ _5\"></span>zw<span class=\"_ _0\"></span>i\u0105zku <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>tym <span class=\"_ _5\"></span>zaktualizowano <span class=\"_ _5\"></span>warto\u015b\u0107 <span class=\"_ _5\"></span>aktywa <span class=\"_ _1\"></span>poprzez <span class=\"_ _5\"></span>utworzenie <span class=\"_ _5\"></span>odpisu <span class=\"_ _5\"></span>aktualizuj\u0105cego w <span class=\"_ _5\"></span>wysoko\u015bci </span>11,3 mln <span class=\"ff5\">PLN, co z<span class=\"_ _1\"></span>osta\u0142o przedstawio<span class=\"_ _1\"></span>ne w poni\u017cszych N<span class=\"_ _1\"></span>otach.<span class=\"ff4\"> </span></span>Sk\u0142adka solidarno<span class=\"_ _1\"></span>\u015bciowa<span class=\"ffa\"> </span>Z <span class=\"_ _9\"></span>uwagi <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>fakt, <span class=\"_ _0\"></span>i\u017c <span class=\"_ _9\"></span>JSW <span class=\"_ _0\"></span>eksploatuje<span class=\"ff4\"> <span class=\"_ _9\"></span></span>z\u0142o\u017ca <span class=\"_ _0\"></span>w\u0119gla <span class=\"_ _0\"></span>kamiennego <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>podstawie <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>oncesji <span class=\"_ _0\"></span>uzyskanej <span class=\"_ _0\"></span>przed <span class=\"_ _9\"></span>dniem <span class=\"_ _0\"></span>1 <span class=\"_ _9\"></span>stycznia <span class=\"_ _0\"></span>2022 <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>oku <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>raz <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>uwagi <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>to, <span class=\"_ _9\"></span>i\u017c <span class=\"_ _0\"></span>suma dochod\u00f3w podatkow<span class=\"_ _1\"></span>ych Jednostki domi<span class=\"_ _1\"></span>nuj\u0105cej osi\u0105gni\u0119t<span class=\"_ _1\"></span>ych w latach 2018 <span class=\"ff4\">- </span>2021 jest mniej<span class=\"_ _1\"></span>sza ni\u017c zero, JSW <span class=\"_ _1\"></span>dokona\u0142a wyli<span class=\"_ _1\"></span>czenia kwoty sk\u0142ad<span class=\"_ _1\"></span>ki s<span class=\"_ _0\"></span>olidarno\u015b<span class=\"_ _1\"></span>ciowej w oparciu <span class=\"_ _1\"></span>o wz\u00f3r <span class=\"_ _1\"></span>okre\u015blony w <span class=\"_ _1\"></span>art. <span class=\"_ _1\"></span>29c ust. <span class=\"_ _1\"></span>1 pkt 2 <span class=\"_ _1\"></span>Ustawy, <span class=\"_ _1\"></span>przyjmuj\u0105c <span class=\"_ _1\"></span>jako podstaw<span class=\"_ _1\"></span>\u0119 do w<span class=\"_ _1\"></span>yliczenia <span class=\"_ _1\"></span>sk\u0142adki doch\u00f3d <span class=\"_ _1\"></span>podatkowy<span class=\"_ _1\"></span> os<span class=\"_ _0\"></span>i\u0105gni\u0119ty w <span class=\"_ _1\"></span>roku po<span class=\"_ _1\"></span>datkowym 20<span class=\"_ _1\"></span>22 z <span class=\"ff5\">innych \u017ar\u00f3de\u0142 przychod\u00f3w ni<span class=\"_ _1\"></span>\u017c z zysk\u00f3w kapita\u0142owych w rozumi<span class=\"_ _1\"></span>eniu art. 7 ust. 1<span class=\"ff4\">-<span class=\"ls5\">3 </span></span>ustawy z dnia 15 lutego 1992 roku o podatku dochod<span class=\"_ _1\"></span>owym od os\u00f3b prawnych.<span class=\"_ _1\"></span> </span>Kwota <span class=\"_ _8\"> </span>sk\u0142adki <span class=\"_ _8\"> </span>solidarno\u015bci<span class=\"_ _1\"></span>owej <span class=\"_ _8\"> </span>zaraportowanej <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>S<span class=\"_ _0\"></span>prawozdani<span class=\"_ _1\"></span>u <span class=\"_ _8\"> </span>dotycz\u0105cym <span class=\"_ _8\"> </span>sk\u0142adki <span class=\"_ _8\"> </span>solidarn<span class=\"_ _1\"></span>o\u015bciowej <span class=\"_ _8\"> </span>(\u201eSprawozdanie\u201d) <span class=\"_ _b\"> </span>z  dnia <span class=\"_ _b\"> </span>1<span class=\"_ _0\"></span>7 <span class=\"_ _8\"> </span>p<span class=\"_ _0\"></span>a\u017adziernika <span class=\"_ _8\"> </span>2023 <span class=\"_ _8\"> </span>roku, wynosz\u0105ca <span class=\"_ _b\"> </span>1<span class=\"ff4\"> 609,6 mln </span>PLN <span class=\"_ _b\"> </span>zos<span class=\"_ _0\"></span>ta\u0142a <span class=\"_ _b\"> </span>uiszczona <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>ustawowym <span class=\"_ _b\"> </span>terminie <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>dn<span class=\"_ _0\"></span>iu <span class=\"_ _b\"> </span>17 <span class=\"_ _8\"> </span>listopada <span class=\"_ _b\"> </span>2023 <span class=\"_ _8\"> </span>roku. <span class=\"_ _b\"> </span>Obci\u0105\u017cenie <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span>ynikaj\u0105ce <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>przepis\u00f3w <span class=\"_ _b\"> </span>tej <span class=\"_ _8\"> </span>Ustawy <span class=\"_ _b\"> </span>jest jednorazowe, tj.  <span class=\"_ _0\"></span><span class=\"ff5\">Ustawa <span class=\"_ _0\"></span>nie <span class=\"_ _0\"></span>nak\u0142ada <span class=\"_ _0\"></span>obowi\u0105zku <span class=\"_ _0\"></span>odprowadzania takiej <span class=\"_ _0\"></span>sk\u0142adki <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>latach <span class=\"_ _0\"></span>kolejnych.</span> <span class=\"_ _0\"></span>Z<span class=\"_ _0\"></span> uwagi <span class=\"ls10\">na</span> <span class=\"ff5\">z\u0142o\u017con\u0105 po <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>ko\u0144cz\u0105cym <span class=\"_ _0\"></span>okres s<span class=\"_ _0\"></span>prawo</span>zdawczy<span class=\"_ _1\"></span> tj.<span class=\"ls0\"> <span class=\"ff5\">w <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>10 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tycznia 2024 <span class=\"_ _0\"></span>roku, <span class=\"_ _0\"></span>korekt\u0119 <span class=\"_ _0\"></span>deklaracji <span class=\"_ _0\"></span>CIT</span>-<span class=\"ff5\">8 <span class=\"_ _9\"></span>za 2022 <span class=\"_ _0\"></span>rok, <span class=\"_ _0\"></span>JSW <span class=\"_ _0\"></span>zgodnie <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>Ustaw\u0105 <span class=\"_ _0\"></span>z\u0142o\u017cy\u0142a <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>12 <span class=\"_ _0\"></span>stycznia 2024<span class=\"_ _0\"></span></span> <span class=\"ff5\">roku <span class=\"_ _0\"></span>korekt\u0119 <span class=\"_ _0\"></span>Sprawozdania o<span class=\"_ _0\"></span>raz </span></span>przekaza\u0142a na rach<span class=\"_ _1\"></span>unek Funduszu W<span class=\"_ _1\"></span>yp\u0142aty R\u00f3\u017cnicy C<span class=\"_ _1\"></span>eny kwot\u0119 kor<span class=\"_ _1\"></span>ekty sk\u0142adki solidar<span class=\"_ _1\"></span>no\u015bciowej w wysoko\u015bci 0,4 mln PL<span class=\"_ _1\"></span>N (wraz z nale\u017cnymi <span class=\"_ _1\"></span>odsetkami).<span class=\"_ _1c\"> </span>Sk\u0142adka <span class=\"_ _b\"></span>solidarno\u015bciow<span class=\"_ _1\"></span>a <span class=\"_ _b\"> </span>przekazana <span class=\"_ _b\"></span>przez <span class=\"_ _b\"> </span>JSW <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>r<span class=\"_ _1\"></span>achunek <span class=\"_ _b\"></span>Funduszu <span class=\"_ _b\"></span>Wyp\u0142aty<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>R\u00f3\u017cnicy <span class=\"_ _b\"> </span>Ceny <span class=\"_ _b\"> </span>wskazany <span class=\"_ _b\"> </span>przez <span class=\"_ _b\"> </span>zarz\u0105dc\u0119 <span class=\"_ _b\"> </span>rozlicze\u0144 <span class=\"_ _b\"></span>stan<span class=\"_ _0\"></span><span class=\"ff4\">owi <span class=\"_ _8\"> </span>dla <span class=\"_ _b\"></span>JSW <span class=\"_ _b\"></span>koszt<span class=\"_ _1\"></span> </span>uzyskania przyc<span class=\"_ _1\"></span>hodu w rozumieniu <span class=\"_ _1\"></span>ustawy z dnia 1<span class=\"_ _1\"></span>5 lutego <span class=\"ff5\">1992 roku o podatk<span class=\"_ _1\"></span>u dochodowym o<span class=\"_ _1\"></span>d os\u00f3b prawnych.<span class=\"_ _1c\"> </span></span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Po <span class=\"_ _9\"></span>dokonaniu <span class=\"_ _0\"></span>ana<span class=\"_ _0\"></span>lizy <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzepis\u00f3w <span class=\"_ _9\"></span>pr<span class=\"_ _1\"></span>awnych, <span class=\"_ _9\"></span>bior\u0105c <span class=\"_ _9\"></span>pod <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>wag\u0119 <span class=\"_ _9\"></span>fakt, <span class=\"_ _0\"></span>\u017ce <span class=\"_ _9\"></span>podstaw\u0105 <span class=\"_ _9\"></span>wyliczenia <span class=\"_ _9\"></span>sk\u0142ad<span class=\"_ _1\"></span>ki <span class=\"_ _9\"></span>solidarno\u015bciowej <span class=\"_ _0\"></span>jest <span class=\"_ _9\"></span>doch\u00f3d <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>oda<span class=\"_ _0\"></span>tkowy <span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>i\u0105gni<span class=\"_ _1\"></span>\u0119ty <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>roku<span class=\"_ _1\"></span> podatkowym <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>oraz <span class=\"_ _1\"></span>dat\u0119 <span class=\"_ _5\"></span>we<span class=\"_ _0\"></span>j\u015bcia <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>\u017cycie <span class=\"_ _5\"></span>Us<span class=\"_ _0\"></span>tawy <span class=\"_ _1\"></span>noweliz<span class=\"_ _1\"></span>uj\u0105cej pr<span class=\"_ _1\"></span>zypadaj\u0105c\u0105 <span class=\"_ _5\"></span>na<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wrzesie\u0144 <span class=\"_ _1\"></span>2023 <span class=\"_ _5\"></span>roku, Grupa <span class=\"_ _5\"></span>u<span class=\"_ _0\"></span>j\u0119\u0142a <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>niniejs<span class=\"_ _1\"></span>zym <span class=\"_ _1\"></span>skonsolidowanym <span class=\"_ _5\"></span>sprawozdani<span class=\"_ _0\"></span><span class=\"ff4 ls10\">u </span>finansowym <span class=\"_ _0\"></span>sk\u0142adk\u0119 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>olidarno\u015bcio<span class=\"_ _1\"></span>w\u0105, <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>pods<span class=\"_ _0\"></span>tawie <span class=\"_ _0\"></span>dokonanego <span class=\"_ _0\"></span>os\u0105du <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>opar<span class=\"_ _1\"></span>ciu <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>defini<span class=\"_ _1\"></span>cj\u0119 <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>odatku <span class=\"_ _0\"></span>dochodowego <span class=\"_ _0\"></span>zgodnie <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>MSR <span class=\"_ _9\"></span>12.<span class=\"ff4\">8<span class=\"_ _0\"></span>0 <span class=\"_ _9\"></span>(</span>b), <span class=\"_ _0\"></span>jako <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>bci\u0105\u017ceni<span class=\"_ _1\"></span>e podatkowe <span class=\"_ _9\"></span>wyniku <span class=\"_ _9\"></span>bie\u017c\u0105cego <span class=\"_ _b\"></span>roku <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>zaprezentowa\u0142a <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>ozycji <span class=\"_ _9\"></span>\u201ePodatek <span class=\"_ _9\"></span>dochodowy\u201d <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>skonsolidowanym <span class=\"_ _9\"></span>sprawozdaniu <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>wyniku <span class=\"_ _b\"></span>f<span class=\"_ _0\"></span><span class=\"ff4\">inansowego <span class=\"_ _b\"></span>i <span class=\"_ _9\"></span>innych </span>ca\u0142kowitych docho<span class=\"_ _1\"></span>d\u00f3w.<span class=\"_ _1c\"> </span>5.1.<span class=\"ffb ls0\"> <span class=\"ff2\">PODATEK DOCHODOW<span class=\"_ _0\"></span>Y </span></span>Podatek dochodowy uj\u0119ty w wyniku netto:<span class=\"ff1\"> </span>2023 2022 (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ffa\"> </span>Podatek bie\u017c\u0105cy:<span class=\"_ _1\"></span><span class=\"ff1\"> </span>68,3 1 426,3 \u2012<span class=\"ffc\"> <span class=\"ff7\">bie\u017c\u0105ce obci<span class=\"_ _1\"></span>\u0105\u017cenie podatkowe<span class=\"ff1\"> </span></span></span>70,1 1 427,2 \u2012<span class=\"ffc\"> <span class=\"ff7\">korekty wyka<span class=\"_ _1\"></span>zane w bie\u017c\u0105cym <span class=\"_ _1\"></span>okresie w odniesieniu <span class=\"_ _1\"></span>do podatku z lat u<span class=\"_ _1\"></span>bieg\u0142ych<span class=\"ff1\"> </span></span></span>(1,8) (0,9) Sk\u0142adka solidarno\u015b<span class=\"_ _1\"></span>ciowa<span class=\"ff1\"> </span>1 609,6 - Podatek odroczony<span class=\"_ _1\"></span> 199,7 382,6 RAZEM PODAT<span class=\"_ _1\"></span>EK DOCHODOW<span class=\"_ _1\"></span>Y UJ\u0118TY W WY<span class=\"_ _1\"></span>NIKU NETTO<span class=\"ff2\"> </span>1 877,6 1 808,9 *<span class=\"ls6\">   </span><span class=\"ff5\">Dane przekszta\u0142c<span class=\"_ _0\"></span>one w zwi\u0105zku z zastos<span class=\"_ _0\"></span>owan\u0105 zmian\u0105 zasad (<span class=\"_ _0\"></span>polityki) rachunkowo\u015bci, k<span class=\"_ _0\"></span>t\u00f3ra zosta\u0142a szerzej <span class=\"_ _0\"></span>opisana w Nocie 2.6.<span class=\"_ _9\"></span></span> Podatek dochodowy uj\u0119ty w innych ca\u0142kowitych dochodach:<span class=\"ff1\"> </span>2023 2022 Podatek odrocz<span class=\"_ _1\"></span>ony: \u2012<span class=\"ffc\"> <span class=\"ff1\">zyski/(straty) <span class=\"_ _1\"></span>aktuarialne </span></span>(18,6) 2,6 \u2012<span class=\"ffc\"> <span class=\"ff7\">zmiana warto<span class=\"_ _1\"></span>\u015bci instrument\u00f3w z<span class=\"_ _1\"></span>abezpieczaj\u0105cyc<span class=\"_ _1\"></span>h<span class=\"ff1\"> </span></span></span>2,3 3,5 RAZEM PODAT<span class=\"_ _1\"></span>EK DOCHODOW<span class=\"_ _1\"></span>Y UJ\u0118TY W I<span class=\"_ _1\"></span>NNYCH CA\u0141K<span class=\"_ _1\"></span>OWITYCH DOC<span class=\"_ _1\"></span>HODACH<span class=\"ff2\"> </span>(16,3) 6,1 Uzgodnienie <span class=\"ff7\">te<span class=\"_ _1\"></span>oretycznego podatku <span class=\"_ _1\"></span>wynikaj\u0105cego z <span class=\"_ _1\"></span>zysku przed <span class=\"_ _1\"></span>opodatkow<span class=\"_ _1\"></span>aniem i <span class=\"_ _1\"></span>ustawowej stawki <span class=\"_ _1\"></span>podatkowej do<span class=\"ff1\"> </span>obci\u0105\u017cenia z<span class=\"ff1\"> </span>tytu\u0142u poda<span class=\"_ _1\"></span>tku </span>dochodowego wykazanego w wyniku netto przedstawia si\u0119 nast\u0119puj\u0105co:<span class=\"ff1\"> </span>2023 2022 (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ffa\"> </span>Zysk przed opodat<span class=\"_ _1\"></span>kowaniem 2 874,7 9 459,3 Podatek wyliczo<span class=\"_ _1\"></span>ny wed\u0142ug stawki 1<span class=\"_ _1\"></span>9%<span class=\"ff1\"> </span>546,2 1 797,3 Efekt podatkowy pr<span class=\"_ _1\"></span>zychod\u00f3w nieb\u0119d\u0105<span class=\"_ _1\"></span>cych przychoda<span class=\"_ _1\"></span>mi wg przepis\u00f3w po<span class=\"_ _1\"></span>datkowych<span class=\"ff1\"> </span>0,9 (4,6) Efekt podatkowy k<span class=\"_ _1\"></span>oszt\u00f3w niestano<span class=\"_ _1\"></span>wi\u0105cych koszt\u00f3w uz<span class=\"_ _1\"></span>yskania przychod\u00f3<span class=\"_ _1\"></span>w <span class=\"ff1 ls17\">wg<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>przepis\u00f3w po<span class=\"_ _1\"></span>datkowych<span class=\"ff1\"> </span>40,3 29,5 Efekt podatkowy k<span class=\"_ _1\"></span>oszt\u00f3w stanowi\u0105<span class=\"_ _1\"></span>cych koszty uzyska<span class=\"_ _1\"></span>nia przychod\u00f3w ni<span class=\"_ _1\"></span>ezaliczone do ko<span class=\"_ _1\"></span>szt\u00f3w ksi\u0119gowy<span class=\"_ _1\"></span>ch<span class=\"_ _0\"></span><span class=\"ff1\"> </span>(5,0) - Aktywo z tytu\u0142u <span class=\"_ _1\"></span>odroczonego podat<span class=\"_ _1\"></span>ku dochodow<span class=\"_ _1\"></span>ego od zwolnienia <span class=\"_ _1\"></span>z CIT w ramach <span class=\"_ _1\"></span>specjalnej strefy ekonomicznej ** (24,1) (12,7) Odpis aktualizuj<span class=\"_ _1\"></span>\u0105cy aktywo od strat<span class=\"_ _1\"></span>y podatkowej<span class=\"ff1\"> </span>11,3 - Nierozpoznany podat<span class=\"_ _1\"></span>ek odroczony od <span class=\"_ _1\"></span>straty podatkowej *<span class=\"_ _1\"></span>** 6,0 0,3 Korekty wykazane <span class=\"_ _1\"></span>w bie\u017c\u0105cym o<span class=\"_ _1\"></span>kresie w odniesieniu <span class=\"_ _1\"></span>do podatku z lat ubi<span class=\"_ _1\"></span>eg\u0142ych<span class=\"ff1\"> </span>(1,8) (0,9) Sk\u0142adka solidarno\u015b<span class=\"_ _1\"></span>ciowa ****<span class=\"ff1\"> </span>1 609,6 - Efekt podatkowy w<span class=\"_ _1\"></span>ynikaj\u0105cy z m<span class=\"_ _1\"></span>o\u017cliwo\u015bci odliczeni<span class=\"_ _1\"></span>a sk\u0142adki solidarno\u015b<span class=\"_ _1\"></span>ciowej od doc<span class=\"_ _1\"></span>hodu<span class=\"ff1\"> </span>(305,8) - OBCI\u0104\u017bENIE ZYS<span class=\"_ _1\"></span>KU NETTO Z <span class=\"_ _1\"></span>TYTU\u0141U <span class=\"_ _1\"></span>PODATKU DOCHOD<span class=\"_ _1\"></span>OWEGO<span class=\"ff2\"> </span>1 877,6 1 808,9 *<span class=\"ls6\">     </span>D<span class=\"ff5\">ane prz<span class=\"_ _0\"></span>ekszta\u0142cone w zwi\u0105zku z<span class=\"_ _0\"></span> zastosowan\u0105 zmi<span class=\"_ _0\"></span>an\u0105 zasad (polityki<span class=\"_ _0\"></span>) rachunkowo\u015bci, kt\u00f3ra zos<span class=\"_ _0\"></span>ta\u0142a szerzej opisana w Noci<span class=\"_ _0\"></span>e 2.6.<span class=\"_ _9\"></span></span> **<span class=\"ls6\">    <span class=\"ff5 ls0\">W 2020 <span class=\"_ _0\"></span>roku JSW<span class=\"_ _0\"></span> KOKS <span class=\"_ _0\"></span>otrzyma\u0142a <span class=\"_ _0\"></span>decyzj\u0119 K<span class=\"_ _0\"></span>atowickiej Sp<span class=\"_ _0\"></span>ecjalnej Str<span class=\"_ _0\"></span>efy Ekonomicznej <span class=\"_ _0\"></span>S.A. <span class=\"_ _0\"></span>dotycz\u0105c\u0105 ws<span class=\"_ _0\"></span>parcia zad<span class=\"_ _0\"></span>ania \u201eModernizac<span class=\"_ _9\"></span><span class=\"ff4\">ja <span class=\"_ _0\"></span>baterii nr<span class=\"_ _0\"></span> 4 w<span class=\"_ _0\"></span> Koksowni <span class=\"_ _0\"></span>Przy<span class=\"_ _0\"></span></span>ja\u017a\u0144\u201d w<span class=\"ff4\"> <span class=\"_ _0\"></span>formie </span></span></span>ulgi <span class=\"_ _9\"></span>podatkowej, <span class=\"_ _0\"></span>kt\u00f3ra <span class=\"_ _9\"></span>b\u0119dzie <span class=\"_ _9\"></span>obejmowa\u0142a <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>wolnienie <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>podatk<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ochodowego, <span class=\"_ _9\"></span>po <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>ako\u0144czeniu <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ealizacji <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nwestycji, <span class=\"_ _9\"></span>przychod\u00f3w <span class=\"_ _0\"></span>z<span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>sprzeda\u017cy <span class=\"_ _9\"></span>koksu <span class=\"_ _0\"></span>wypr<span class=\"_ _0\"></span>odukowanego <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>nowej<span class=\"_ _1c\"> </span>baterii <span class=\"_ _0\"></span>koks<span class=\"_ _0\"></span>owniczej, <span class=\"_ _9\"></span>do <span class=\"_ _0\"></span>wysok<span class=\"_ _0\"></span>o\u015bci <span class=\"_ _0\"></span>przyz<span class=\"_ _0\"></span>nanego <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>imitu. <span class=\"_ _9\"></span>Na <span class=\"_ _0\"></span>dzie<span class=\"_ _0\"></span>\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _9\"></span>grudnia<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>2023 <span class=\"_ _0\"></span>rok<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>JSW<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>KOKS <span class=\"_ _0\"></span>nie <span class=\"_ _9\"></span>skorzysta\u0142a <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>przedmiot<span class=\"_ _0\"></span>owej <span class=\"_ _9\"></span>ulgi, <span class=\"_ _0\"></span>natomiast <span class=\"_ _9\"></span>utworzy\u0142a <span class=\"_ _9\"></span>aktywo <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>podatek odroczony z <span class=\"_ _0\"></span><span class=\"ff5\">tego tytu\u0142u<span class=\"_ _0\"></span> w wys<span class=\"_ _0\"></span>oko\u015bci <span class=\"_ _0\"></span>24,1 mln P<span class=\"_ _0\"></span>LN, pro<span class=\"_ _0\"></span>porcjonalnie d<span class=\"_ _0\"></span>o stopnia <span class=\"_ _0\"></span>zaawansowania<span class=\"_ _0\"></span> inwestycj<span class=\"_ _0\"></span>i (na <span class=\"_ _0\"></span>31 gr<span class=\"_ _0\"></span>udnia 2022 r<span class=\"_ _0\"></span>oku: <span class=\"_ _0\"></span>12,7 mln <span class=\"_ _9\"></span>P<span class=\"_ _0\"></span>LN). Na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _0\"></span>31 grudn</span>ia<span class=\"_ _0\"></span> 2023 <span class=\"_ _0\"></span>roku stan aktywa z tytu\u0142u odr<span class=\"_ _0\"></span>oczonego podatku doch<span class=\"_ _0\"></span>odowego z powy\u017cszego tytu\u0142<span class=\"_ _0\"></span>u wynosi 49,0 mln P<span class=\"_ _0\"></span>LN.<span class=\"_ _0\"></span><span class=\"ff4\"> </span>***<span class=\"ls6\">  <span class=\"ls0\"> <span class=\"ff5\">Pozycj<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>dotyczy <span class=\"_ _0\"></span>nierozlic<span class=\"_ _0\"></span>zonej str<span class=\"_ _0\"></span>aty <span class=\"_ _0\"></span>podatk<span class=\"_ _0\"></span>owej z<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>rok <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wysok<span class=\"_ _0\"></span>o\u015bci <span class=\"_ _0\"></span>31,4 <span class=\"_ _0\"></span>mln <span class=\"_ _0\"></span>PLN,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>kt\u00f3rej <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>wyga\u015bni\u0119cia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>przypada <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>la<span class=\"_ _9\"></span></span>ta <span class=\"_ _0\"></span>2027 <span class=\"_ _9\"></span>- 20<span class=\"_ _0\"></span>28 (za<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ff5\">2022 <span class=\"_ _0\"></span>rok: <span class=\"_ _0\"></span>1,8 <span class=\"_ _0\"></span>mln<span class=\"_ _0\"></span> PL<span class=\"_ _0\"></span>N <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>dat\u0105 </span></span></span>wyga\u015bni\u0119cia w latach 20<span class=\"_ _0\"></span>27 \u2013<span class=\"ff4\"> 2028).<span class=\"_ _0\"></span> </span>**** S<span class=\"ff5\">k\u0142adka solidarno\u015bcio<span class=\"_ _0\"></span>wa w wysoko\u015bci 1</span> <span class=\"_ _0\"></span><span class=\"ff5\">609,6 mln PLN wynika z ust<span class=\"_ _0\"></span>awy z dnia 16 sierpnia 2023 r<span class=\"_ _0\"></span>oku o zmianie ustawy o szczeg\u00f3l<span class=\"_ _0\"></span>nych rozwi\u0105zaniach s\u0142u\u017c\u0105cych oc<span class=\"_ _0\"></span>hronie o<span class=\"_ _9\"></span>dbiorc\u00f3w </span>energii elektr<span class=\"ff5\">ycznej w 2<span class=\"_ _0\"></span>023 roku w zwi\u0105zku z sy<span class=\"_ _0\"></span>tuacj\u0105 na rynku energii el<span class=\"_ _0\"></span>ektrycznej oraz niekt<span class=\"_ _0\"></span>\u00f3rych innych ustaw, kt\u00f3ra<span class=\"_ _0\"></span> wesz\u0142a w \u017cycie w dn<span class=\"_ _9\"></span>iu 19 wrze\u015bnia 2023 rok<span class=\"_ _0\"></span>u.</span> Podatek <span class=\"_ _1\"></span>dochodowy <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>niniejszym <span class=\"_ _1\"></span>skonsolidowanym <span class=\"_ _5\"></span>sprawozdaniu finansowym <span class=\"_ _1\"></span>za <span class=\"_ _1\"></span>2023 <span class=\"_ _5\"></span>r<span class=\"_ _0\"></span>ok <span class=\"_ _1\"></span>zosta\u0142 ustalony w<span class=\"_ _1\"></span>ed\u0142ug <span class=\"_ _5\"></span>r<span class=\"_ _0\"></span>zeczywistej <span class=\"_ _1\"></span>efektywnej <span class=\"_ _1\"></span>stopy podatkowej w wysoko\u015bci 62,2%, co wynika z uj\u0119tej w podatku dochodowym w 2<span class=\"_ _1\"></span>023 roku sk\u0142adki solidarno\u015bciowej (za 2022 rok: 19,1<span class=\"_ _0\"></span><span class=\"ff1\">%). </span>5.2.<span class=\"ffb ls0\"> <span class=\"ff2\">ODROCZONY PODATEK <span class=\"_ _0\"></span>DOCHODOWY<span class=\"_ _0\"></span> </span></span>Aktywa <span class=\"_ _12\"> </span>i <span class=\"_ _12\"> </span>zobowi\u0105zania <span class=\"_ _11\"> </span>z <span class=\"_ _10\"> </span>tytu\u0142u <span class=\"_ _11\"> </span>odroczonego <span class=\"_ _12\"> </span>podatku <span class=\"_ _12\"> </span>do<span class=\"_ _0\"></span>chodowego <span class=\"_ _12\"> </span>podlegaj\u0105 <span class=\"_ _11\"> </span>k<span class=\"_ _0\"></span>ompensacie <span class=\"_ _12\"> </span>na <span class=\"_ _12\"> </span>poziomie <span class=\"_ _12\"> </span>sprawozda\u0144 <span class=\"_ _12\"> </span>finansowych poszczeg\u00f3lnych sp\u00f3\u0142ek Grupy i w zwi\u0105zku z tym w skonsolidowan<span class=\"_ _1\"></span>ym sprawozdaniu finansowym wykazuje si\u0119 nast\u0119puj\u0105ce kwoty:<span class=\"_ _0\"></span><span class=\"ff1\"> </span>31.12.2023 31.12.2022 (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ffa\"> </span>Aktywa z <span class=\"ff7\">tytu\u0142u odr<span class=\"_ _1\"></span>oczonego podat<span class=\"_ _1\"></span>ku dochodowego<span class=\"ff1\"> </span></span>\u2012<span class=\"ffc\"> <span class=\"ff7\">przypadaj\u0105ce d<span class=\"_ _1\"></span>o realizacji po up\u0142y<span class=\"_ _1\"></span>wie 12 miesi\u0119cy<span class=\"ff1\"> </span></span></span>904,1 669,8 \u2012<span class=\"ffc\"> <span class=\"ff7\">przypadaj\u0105ce d<span class=\"_ _1\"></span>o realizacji w ci\u0105<span class=\"_ _1\"></span>gu 12 miesi\u0119cy<span class=\"ff1\"> </span></span></span>266,9 316,4 RAZEM 1 171,0 986,2 Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u odroczonego p<span class=\"_ _1\"></span>odatku docho<span class=\"_ _1\"></span>dowego<span class=\"ff1\"> </span>\u2012<span class=\"ffc\"> <span class=\"ff7\">przypadaj\u0105ce d<span class=\"_ _1\"></span>o realizacji po up\u0142y<span class=\"_ _1\"></span>wie 12 miesi\u0119cy<span class=\"ff1\"> </span></span></span>642,3 449,2 \u2012<span class=\"ffc\"> <span class=\"ff7\">przypadaj\u0105ce d<span class=\"_ _1\"></span>o realizacji w ci\u0105<span class=\"_ _1\"></span>gu 12 miesi\u0119cy<span class=\"ff1\"> </span></span></span>257,7 82,6 RAZEM 900,0 531,8 AKTYWA Z TYT<span class=\"_ _1\"></span>U\u0141U ODROCZO<span class=\"_ _1\"></span>NEGO PODA<span class=\"_ _1\"></span>TKU DOCHODOW<span class=\"_ _1\"></span>EGO <span class=\"ff2\"> </span>326,2 470,3 ZOBOWI\u0104ZANIA Z <span class=\"_ _1\"></span>TYTU\u0141U OD<span class=\"_ _1\"></span>ROCZONE<span class=\"_ _1\"></span>GO PODATKU DO<span class=\"_ _1\"></span>CHODOWEGO <span class=\"ff2\"> </span>55,2 15,9 *<span class=\"ls6\">    </span>D<span class=\"ff5\">ane prz<span class=\"_ _0\"></span>ekszta\u0142cone w zwi\u0105zku z z<span class=\"_ _0\"></span>astosowan\u0105 zmian\u0105 zas<span class=\"_ _0\"></span>ad (polityki) rachunkow<span class=\"_ _0\"></span>o\u015bci, kt\u00f3ra zosta\u0142a szerz<span class=\"_ _0\"></span>ej opisana w Nocie <span class=\"_ _0\"></span>2.6.<span class=\"_ _9\"></span></span> Zmiana stanu odroczonego podatku dochodowego przedstawia si<span class=\"ff7\">\u0119 nast\u0119puj\u0105co:</span> 31.12.2023 31.12.2022 (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ffa fs4\"> </span>Nadwy\u017cka aktyw\u00f3<span class=\"_ _1\"></span>w z tytu\u0142u odro<span class=\"_ _1\"></span>czonego podatku <span class=\"_ _1\"></span>dochodoweg<span class=\"_ _1\"></span>o nad zobowi<span class=\"_ _1\"></span>\u0105zaniami z <span class=\"ff3\">tytu\u0142u odroczon<span class=\"_ _1\"></span>ego podatku <span class=\"_ _1\"></span>dochodowego<span class=\"ff2\"> </span></span>- STAN NA 1 ST<span class=\"_ _1\"></span>YCZNIA 454,4 819,1 Obci\u0105\u017cenie zysku <span class=\"_ _1\"></span>netto<span class=\"ff1\"> </span>(199,7) (358,6)** Zwi\u0119kszenie/(zmni<span class=\"_ _1\"></span>ejszenie) innych <span class=\"_ _1\"></span>ca\u0142kowitych docho<span class=\"_ _1\"></span>d\u00f3w<span class=\"ff1\"> </span>16,3 (6,1) Nadwy\u017cka aktyw\u00f3<span class=\"_ _1\"></span>w z tytu\u0142u odro<span class=\"_ _1\"></span>czonego podatku <span class=\"_ _1\"></span>dochodoweg<span class=\"_ _1\"></span>o nad zobowi<span class=\"_ _1\"></span>\u0105zaniami z <span class=\"ff3\">tytu\u0142u odroczon<span class=\"_ _1\"></span>ego podatku <span class=\"_ _1\"></span>dochodowego <span class=\"ff2\"> </span></span>- STAN NA 31 GR<span class=\"_ _1\"></span>UDNIA 271,0 454,4 Aktywa z tytu\u0142u <span class=\"_ _1\"></span>odroczonego podat<span class=\"_ _1\"></span>ku dochodow<span class=\"_ _1\"></span>ego<span class=\"ff1\"> </span>326,2 470,3 Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u <span class=\"ff1\">odroczonego pod<span class=\"_ _1\"></span>atku dochodowe<span class=\"_ _1\"></span>go </span>55,2 15,9 *<span class=\"ls6\">    </span>D<span class=\"ff5\">ane prz<span class=\"_ _0\"></span>ekszta\u0142cone w zwi\u0105zku z z<span class=\"_ _0\"></span>astosowan\u0105 zmian\u0105 zas<span class=\"_ _0\"></span>ad (polityki) rachunkow<span class=\"_ _0\"></span>o\u015bci, kt\u00f3ra zosta\u0142a szerz<span class=\"_ _0\"></span>ej opisana w Nocie <span class=\"_ _0\"></span>2.6.<span class=\"_ _9\"></span></span> **<span class=\"ls6\">  <span class=\"ff5 ls0\">Pozycja <span class=\"_ _0\"></span>nie <span class=\"_ _0\"></span>uwzgl\u0119dnia <span class=\"_ _9\"></span>podatku <span class=\"_ _0\"></span>odroczonego <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wysoko\u015bci <span class=\"_ _9\"></span>24,0 m<span class=\"_ _0\"></span>ln <span class=\"_ _0\"></span>PLN <span class=\"_ _9\"></span>zwi\u0105zanego <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>nieodp\u0142at<span class=\"_ _0\"></span>nym <span class=\"_ _0\"></span>przekazaniem <span class=\"_ _9\"></span>zak\u0142adu <span class=\"_ _0\"></span>g\u00f3rniczego <span class=\"_ _0\"></span>OG <span class=\"_ _0\"></span>\u201eJastrz\u0119<span class=\"_ _0\"></span>bie II<span class=\"_ _0\"></span>I\u201d <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>SRK, <span class=\"_ _0\"></span>kt\u00f3ry <span class=\"_ _9\"></span>na dzie<span class=\"_ _0\"></span>\u0144 </span></span>31<span class=\"ls0\"> <span class=\"ff5\">grudnia 2<span class=\"_ _0\"></span>021 roku zosta\u0142 przeklasyfiko<span class=\"_ _0\"></span>wany do grupy do zbyci<span class=\"_ _0\"></span>a przeznaczonej do sprze<span class=\"_ _0\"></span>da\u017cy.<span class=\"_ _1c\"> </span></span></span>Zmiana stanu aktywa i zobowi\u0105za\u0144 z tytu\u0142u odroczonego podatku dochodowego przed kompensat\u0105:  <span class=\"ff1\"> </span>AKTYWA Z TYT<span class=\"_ _1\"></span>U\u0141U ODROCZO<span class=\"_ _1\"></span>NEGO PODATKU DOC<span class=\"_ _1\"></span>HODOWEGO Zobowi\u0105zania<span class=\"ff2\"> </span>z <span class=\"ff3\">tytu\u0142u</span> \u015bwiadcze\u0144<span class=\"ff2\"> </span>pracowniczych Rezerwy Niewyp\u0142acone<span class=\"ff2\"> </span>wynagrodzenia i inne \u015bwiadczenia<span class=\"ff2\"> </span>Strata podatkowa Wycena niefinanso-<span class=\"_ _1c\"> </span>wych aktyw\u00f3w<span class=\"ff2\"> </span>trwa\u0142ych<span class=\"ff2\"> </span>Zobowi\u0105zania z tytu\u0142u leasingu Pozosta\u0142e<span class=\"ff2\"> </span>Razem STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA 2022 (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ffa\"> </span>187,5 225,4 28,2 399,6 243,3 - 192,5 1 276,5 (Obci\u0105\u017cenie)/uznanie <span class=\"_ _1\"></span>zysku netto**<span class=\"ff1\"> </span>12,3 (6,3) 2,6 (205,1) (54,1) - (33,6) (284,2) Zmniejszenie innyc<span class=\"_ _1\"></span>h <span class=\"ff7\">ca\u0142kowitych </span>dochod\u00f3w<span class=\"ff1\"> </span>(2,6) - - - - - (3,5) (6,1) STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2022 (dane przekszta\u0142cone)* <span class=\"_ _0\"></span><span class=\"ffa\"> </span>197,2<span class=\"fs1\"> </span>219,1<span class=\"fs1\"> </span>30,8<span class=\"fs1\"> </span>194,5<span class=\"fs1\"> </span>189,2<span class=\"fs1\"> </span>- 155,4<span class=\"fs1\"> </span>986,2<span class=\"fs1\"> </span>Wp\u0142yw zmian do M<span class=\"_ _1\"></span>SR 12 na 01.<span class=\"_ _1\"></span>01.2023***<span class=\"ff1\"> </span>- - - - (13,5) 110,6 (6,6) 90,5 STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA 2023 (dane <span class=\"ff9\">przekszta\u0142cone)**<span class=\"_ _0\"></span>**<span class=\"ff1 fs4\"> </span></span>197,2 219,1 30,8 194,5 175,7 110,6 148,8 1 076,7 (Obci\u0105\u017cenie)/uznanie <span class=\"_ _1\"></span>zysku netto<span class=\"ff1\"> </span>33,2 54,3 (29,0) (45,1) 20,5 7,5 47,9 89,3 Zwi\u0119kszenie/(zmni<span class=\"_ _1\"></span>ejszenie) innych ca\u0142kowitych docho<span class=\"_ _1\"></span>d\u00f3w<span class=\"ff1\"> </span>18,6 - - - - - (2,3) 16,3 Odpis aktualizuj<span class=\"_ _1\"></span>\u0105cy <span class=\"ff1\"> </span>- - - (11,3) - - - (11,3) STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2023 249,0 273,4 1,8 138,1 196,2 118,1 194,4 1 171,0 *<span class=\"ls6\">     </span>D<span class=\"ff5\">ane prz<span class=\"_ _0\"></span>ekszta\u0142cone w zwi\u0105zku z<span class=\"_ _0\"></span> zastosowan\u0105 zmian\u0105 zas<span class=\"_ _0\"></span>ad (polityki) rachunkow<span class=\"_ _0\"></span>o\u015bci, kt\u00f3ra zosta\u0142a szerz<span class=\"_ _0\"></span>ej opisana w Nocie <span class=\"_ _0\"></span>2.6.<span class=\"_ _9\"></span></span> **<span class=\"ls6\">    <span class=\"ff5 ls0\">Pozycja nie<span class=\"_ _0\"></span> uwz<span class=\"_ _0\"></span>gl\u0119dnia pod<span class=\"_ _0\"></span>atku odroczo<span class=\"_ _0\"></span>nego w <span class=\"_ _0\"></span>wysoko\u015bci <span class=\"_ _0\"></span>24,0 <span class=\"_ _0\"></span>mln PLN <span class=\"_ _0\"></span>zwi\u0105zaneg<span class=\"_ _0\"></span>o z <span class=\"_ _0\"></span>nieodp\u0142atnym <span class=\"_ _0\"></span>przekazaniem <span class=\"_ _0\"></span>zak\u0142adu <span class=\"_ _0\"></span>g\u00f3rniczego<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _0\"></span></span>OG \u201eJ<span class=\"_ _0\"></span>astrz\u0119bie II<span class=\"_ _0\"></span>I\u201d do <span class=\"_ _0\"></span>SRK, k<span class=\"_ _0\"></span>t\u00f3ry na<span class=\"_ _0\"></span> dzie\u0144 </span></span>31<span class=\"ls0\"> <span class=\"ff5\">grudnia 2<span class=\"_ _0\"></span>021 roku zosta\u0142 przeklasyfiko<span class=\"_ _0\"></span>wany do grupy do zbyci<span class=\"_ _0\"></span>a przeznaczonej do<span class=\"_ _0\"></span></span> <span class=\"ff5\">sprze<span class=\"_ _0\"></span>da\u017cy</span> </span>***<span class=\"ls6\">   <span class=\"ff5 ls0\">Pozycja <span class=\"_ _9\"></span>wynika <span class=\"_ _0\"></span>ze <span class=\"_ _9\"></span>zmian <span class=\"_ _9\"></span>do <span class=\"_ _0\"></span>MS<span class=\"_ _0\"></span>R <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>Po<span class=\"_ _0\"></span>datek <span class=\"_ _9\"></span>dochodowy <span class=\"_ _9\"></span>dotycz\u0105cych <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>wot <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>obowi\u0105za\u0144 <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>tytu\u0142<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>odatku <span class=\"_ _9\"></span>odroczonego <span class=\"_ _0\"></span>wy<span class=\"_ _0\"></span>nika<span class=\"_ _9\"></span>j\u0105cych <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>pojedynczej <span class=\"_ _9\"></span>transakcji <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tytu\u0142u<span class=\"_ _0\"></span> </span></span>leasingu. **** <span class=\"ff5\">Dane przekszta\u0142cone w<span class=\"_ _0\"></span> zwi\u0105zku z zastosow<span class=\"_ _0\"></span>an\u0105 zmian\u0105 zasad (<span class=\"_ _0\"></span>poli<span class=\"_ _0\"></span>tyki) rachunkowo\u015bci, kt\u00f3r<span class=\"_ _0\"></span>a zosta\u0142a szerzej opisa<span class=\"_ _0\"></span>na w Nocie 2.6. oraz uwzgl\u0119dniaj<span class=\"_ _0\"></span>\u0105ce wp\u0142yw zmian do MS<span class=\"_ _0\"></span>R 12.<span class=\"_ _0\"></span></span> ZOBOWI\u0104ZANIA Z <span class=\"_ _1\"></span>TYTU\u0141U ODROCZONEG<span class=\"_ _1\"></span>O PODATKU DOCHODOWEGO Warto\u015b\u0107 wyrobisk ruchowych Zbrojenie \u015bcian<span class=\"ff2\"> </span>Prawo do u\u017cytkowania sk\u0142adnika aktyw\u00f3w<span class=\"ff2\"> </span>Aktywowane koszty likwidacji zak\u0142ad\u00f3w g\u00f3rniczych<span class=\"ff2\"> </span>Wycena pozosta\u0142ych<span class=\"ff2\"> </span>niefinanso-<span class=\"_ _1c\"> </span>wych aktyw\u00f3w trwa\u0142ych<span class=\"ff2\"> </span>Inwestycje w portfel aktyw\u00f3w FIZ Pozosta\u0142e<span class=\"ff2\"> </span>Razem STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA 2022 (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs4\"> </span>250,6 30,8 - 96,0 58,2 9,3 12,4 457,3 Obci\u0105\u017cenie zysku <span class=\"_ _1\"></span>netto<span class=\"ff1\"> </span>41,2 13,4 - (18,7) (3,6) 35,3 6,9 74,5 STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2022 (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs4\"> </span>291,8 44,2 - 77,3 54,6 44,6 19,3 531,8 Wp\u0142yw zmian do M<span class=\"_ _1\"></span>SR 12 na 01.01.2023** - - 99,5 - (3,8) - (5,2) 90,5 STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA 2023 (dane <span class=\"ff9\">przekszta\u0142cone)**<span class=\"_ _0\"></span>*<span class=\"ff2 fs4\"> </span></span>291,8 44,2 99,5 77,3 50,8 44,6 14,1 622,3 Obci\u0105\u017cenie zysku <span class=\"_ _1\"></span>netto<span class=\"ff1\"> </span>67,9 34,5 5,0 28,5 2,5 126,8 12,5 277,7 STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2023 359,7 78,7 104,5 105,8 53,3 171,4 26,6 900,0 *<span class=\"ls6\">    </span>D<span class=\"ff5\">ane prz<span class=\"_ _0\"></span>ekszta\u0142cone w zwi\u0105zku z z<span class=\"_ _0\"></span>astosowan\u0105 zm<span class=\"_ _0\"></span>ian\u0105 zasad (p<span class=\"_ _0\"></span>olityki) rachunkowo\u015bci, kt\u00f3r<span class=\"_ _0\"></span>a zosta\u0142a szerzej opisa<span class=\"_ _0\"></span>na w Nocie 2.6.<span class=\"_ _9\"></span></span> **<span class=\"ls6\">   <span class=\"ff5 ls0\">Pozycja <span class=\"_ _9\"></span>wynika <span class=\"_ _9\"></span>ze <span class=\"_ _9\"></span>zmian <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>MSR <span class=\"_ _9\"></span>12 <span class=\"_ _9\"></span>Podatek <span class=\"_ _9\"></span>dochodowy <span class=\"_ _9\"></span>dotycz\u0105cych <span class=\"_ _9\"></span>kwot <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>zobowi\u0105za\u0144 <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _9\"></span>podatku <span class=\"_ _9\"></span>odroczone<span class=\"_ _0\"></span>go <span class=\"_ _9\"></span>wynika<span class=\"_ _9\"></span>j\u0105cych <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>pojedynczej <span class=\"_ _9\"></span>transakcji <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>tytu\u0142u </span></span>leasingu. ***<span class=\"ls0\"> <span class=\"ff5\">Dane przekszta\u0142cone w zwi\u0105zku z zast<span class=\"_ _0\"></span>osowan\u0105 zmian\u0105 zas<span class=\"_ _0\"></span>ad (polityki) rachunkowo\u015bci, kt<span class=\"_ _0\"></span>\u00f3ra zosta\u0142a szerz<span class=\"_ _0\"></span>ej opisana w Nocie 2.6.<span class=\"_ _9\"></span></span> <span class=\"ff5\">oraz uwzgl\u0119dniaj\u0105ce wp\u0142y<span class=\"_ _0\"></span>w zmian do MSR 12.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-513": {
   "value": "ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>PODATEK DOC<span class=\"_ _1\"></span>HODOWY <span class=\"fs1\"> </span>Na <span class=\"_ _b\"> </span>obowi\u0105zkowe <span class=\"_ _9\"></span>obci\u0105\u017cenia <span class=\"_ _b\"></span>wyniku <span class=\"_ _b\"></span>przed <span class=\"_ _9\"></span>opodatkowaniem <span class=\"_ _9\"></span>sk\u0142adaj\u0105 <span class=\"_ _b\"> </span>si\u0119: <span class=\"_ _b\"></span>podatek <span class=\"_ _b\"></span>bie\u017c\u0105cy, <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>orekta <span class=\"_ _9\"></span>podatku <span class=\"_ _b\"> </span>za <span class=\"_ _b\"> </span>rok <span class=\"_ _b\"> </span>ubieg\u0142y, <span class=\"_ _b\"></span>podatek <span class=\"_ _8\"> </span><span class=\"ff4\">odroczony <span class=\"_ _9\"></span>oraz </span>sk\u0142adka solidarno\u015bciowa pr<span class=\"_ _1\"></span>zekazana w<span class=\"ff4\"> 2023 ro<span class=\"_ _1\"></span>ku. </span>Bie\u017c\u0105ce  ob<span class=\"_ _1\"></span>ci\u0105\u017cenie  z <span class=\"_ _8\"> </span>tytu\u0142u <span class=\"_ _8\"> </span>podatku  do<span class=\"_ _1\"></span>chodowego<span class=\"ff4\">  j<span class=\"ff5\">est <span class=\"_ _8\"> </span>obliczane  na <span class=\"_ _8\"> </span>podstawie <span class=\"_ _8\"> </span>obowi\u0105zuj\u0105cych <span class=\"_ _8\"> </span>przepis\u00f3w  podatk<span class=\"_ _1\"></span>owych  i <span class=\"_ _8\"> </span>naliczane <span class=\"_ _8\"> </span>jest  od  do<span class=\"_ _1\"></span>chodu </span></span>do<span class=\"ls0\"> <span class=\"ff5\">opodatko<span class=\"_ _1\"></span>wania za <span class=\"_ _9\"></span>da<span class=\"_ _1\"></span>ny <span class=\"_ _0\"></span>okres <span class=\"_ _0\"></span>oraz u<span class=\"_ _0\"></span>jmowa<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>jako <span class=\"_ _0\"></span>zobowi\u0105zanie do <span class=\"_ _0\"></span>zap\u0142aty. W <span class=\"_ _9\"></span>sytu<span class=\"_ _1\"></span>acji, g<span class=\"_ _0\"></span>dy wa<span class=\"_ _0\"></span>rto\u015b\u0107 zap\u0142aconych z<span class=\"_ _0\"></span>aliczek miesi\u0119cz<span class=\"_ _0\"></span>nych <span class=\"_ _0\"></span>przekracza warto\u015b\u0107 </span></span>podatku nale<span class=\"ff5\">\u017cnego w<span class=\"_ _1\"></span>\u00f3wczas powstaj<span class=\"_ _1\"></span>e nale\u017cno\u015b\u0107, kt\u00f3r<span class=\"_ _1\"></span>a zostanie zwr\u00f3<span class=\"_ _1\"></span>cona przez Urz\u0105<span class=\"_ _1\"></span>d Skarbowy po<span class=\"ff4\"> </span>z\u0142o\u017ceniu deklara<span class=\"_ _1\"></span>cji rocznej CIT<span class=\"ff4\">-<span class=\"ls5\">8.<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span></span>Zobowi\u0105zania  i  aktywa  z  tyt<span class=\"_ _1\"></span>u\u0142u  odroczone<span class=\"_ _1\"></span>go  podatku  dochodowe<span class=\"_ _1\"></span>go<span class=\"_ _0\"></span><span class=\"ff4\">  <span class=\"ff5\">tworzone  s\u0105  od  r\u00f3\u017cnic  prz<span class=\"_ _1\"></span>ej\u015bciowych  pomi\u0119dzy  warto<span class=\"_ _1\"></span>\u015bci\u0105  podatkow\u0105  aktyw\u00f3<span class=\"_ _1\"></span>w </span></span>i z<span class=\"ff5\">obowi\u0105za\u0144, <span class=\"_ _0\"></span>a</span> <span class=\"ff5\">ich <span class=\"_ _9\"></span>warto\u015bci\u0105 <span class=\"_ _0\"></span>ks<span class=\"_ _0\"></span>i\u0119gow\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>skonsolidow<span class=\"_ _1\"></span>anym <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>prawozdani<span class=\"_ _1\"></span>u <span class=\"_ _9\"></span>finans<span class=\"_ _1\"></span>owym, <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>wyj\u0105tkiem <span class=\"_ _0\"></span>r\u00f3\u017cnic <span class=\"_ _9\"></span>przej\u015bciow<span class=\"_ _1\"></span>ych <span class=\"_ _9\"></span>wynikaj\u0105cych <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>pocz\u0105tkowego <span class=\"_ _0\"></span>uj\u0119cia </span>sk\u0142adnika aktyw\u00f3w <span class=\"_ _0\"></span>czy zobowi\u0105za\u0144 <span class=\"_ _0\"></span>w tran<span class=\"_ _0\"></span>sakcji innej <span class=\"_ _0\"></span>ni\u017c <span class=\"_ _0\"></span>po\u0142\u0105czenie jednostek gospodarczych, <span class=\"_ _0\"></span>kt\u00f3ra w <span class=\"_ _0\"></span>momencie <span class=\"_ _9\"></span>powstani<span class=\"_ _1\"></span>a nie<span class=\"_ _0\"></span> wp\u0142ywa <span class=\"_ _0\"></span>ani n<span class=\"_ _0\"></span>a wynik <span class=\"_ _0\"></span>finansowy ani <span class=\"_ _b\"> </span>na<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>wynik <span class=\"_ _8\"> </span>podatk<span class=\"_ _1\"></span>owy <span class=\"_ _8\"> </span><span class=\"ff5\">i <span class=\"_ _b\"></span>nie <span class=\"_ _b\"> </span>powoduje <span class=\"_ _8\"> </span>powstani<span class=\"_ _1\"></span>a <span class=\"_ _8\"> </span>ta<span class=\"_ _1\"></span>kich <span class=\"_ _b\"> </span>samych <span class=\"_ _8\"> </span>dodatni<span class=\"_ _1\"></span>ch <span class=\"_ _8\"> </span>i <span class=\"_ _b\"></span>ujemnych <span class=\"_ _b\"> </span>r\u00f3\u017cnic <span class=\"_ _8\"> </span>pr<span class=\"_ _1\"></span>zej\u015bciowych.<span class=\"_ _0\"></span><span class=\"ff4\"> </span>Grupa <span class=\"_ _b\"> </span>ujmuje <span class=\"_ _b\"> </span>zobowi\u0105zania <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>tytu\u0142u <span class=\"_ _b\"> </span>podatku </span>odroczonego <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>zak<span class=\"_ _0\"></span>resie <span class=\"_ _0\"></span>r\u00f3\u017cnic <span class=\"_ _0\"></span>przej\u015bciowych <span class=\"_ _0\"></span>zwi\u0105zanych <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>prawami<span class=\"ff4\"> <span class=\"_ _0\"></span></span>d<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>u\u017cytkowania <span class=\"_ _0\"></span>sk<span class=\"_ _0\"></span>\u0142adni<span class=\"_ _1\"></span>ka <span class=\"_ _9\"></span>aktyw<span class=\"_ _1\"></span>\u00f3w <span class=\"_ _0\"></span>oraz <span class=\"_ _9\"></span>aktyw<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _9\"></span>podatk<span class=\"_ _1\"></span>u <span class=\"_ _0\"></span>odroczonego <span class=\"_ _9\"></span>w z<span class=\"_ _0\"></span>akresie<span class=\"_ _1\"></span> r\u00f3\u017cnic przej\u015bciowyc<span class=\"_ _1\"></span>h zwi\u0105zanych ze z<span class=\"_ _1\"></span>obowi\u0105zaniami z tyt<span class=\"_ _1\"></span>u\u0142u leasingu<span class=\"ff4\">. </span>Odroczony podatek dochodowy ustala si\u0119 przy zastosowaniu stawek podatkowych, kt\u00f3re zgodnie z<span class=\"_ _0\"></span><span class=\"ff4\"> oczekiwa</span>niami b\u0119d\u0105 obowi\u0105<span class=\"_ _1\"></span>zywa\u0107 w<span class=\"_ _0\"></span><span class=\"ff4\"> mome<span class=\"_ _1\"></span>ncie, gdy <span class=\"ff5\">warto\u015bci </span></span>ksi\u0119gowe <span class=\"_ _5\"></span>aktyw\u00f3w <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>zobowi\u0105za\u0144 <span class=\"_ _5\"></span>zostan\u0105 <span class=\"_ _1\"></span>zrealizowane, <span class=\"_ _5\"></span>przyjmuj\u0105c <span class=\"_ _5\"></span>za p<span class=\"_ _1\"></span>odstaw\u0119 <span class=\"_ _5\"></span>przepisy <span class=\"_ _1\"></span>podatko<span class=\"_ _1\"></span>we, <span class=\"_ _5\"></span>kt\u00f3<span class=\"_ _0\"></span>re <span class=\"_ _5\"></span>obowi\u0105zywa\u0142y <span class=\"_ _5\"></span>na <span class=\"_ _1\"></span>dzie\u0144 <span class=\"_ _5\"></span>ko<span class=\"_ _9\"></span>\u0144cz\u0105cy <span class=\"_ _5\"></span>okres <span class=\"_ _5\"></span>sp<span class=\"_ _0\"></span>rawozd<span class=\"_ _1\"></span>awczy.<span class=\"ff4\"> </span>Grupa <span class=\"_ _9\"></span>rozpoznaje <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>k\u0142adnik <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>z <span class=\"_ _b\"> </span>tytu\u0142u <span class=\"_ _b\"></span>odroczo<span class=\"_ _1\"></span>nego <span class=\"_ _b\"> </span>podatku <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>ochodoweg<span class=\"_ _1\"></span>o <span class=\"_ _9\"></span>od <span class=\"_ _b\"> </span>straty <span class=\"_ _b\"></span>podatkowej, <span class=\"_ _9\"></span>je\u017celi <span class=\"_ _9\"></span>jes<span class=\"_ _0\"></span>t <span class=\"_ _9\"></span>prawdopodobne, <span class=\"_ _9\"></span>\u017ce <span class=\"_ _b\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>przysz\u0142o<span class=\"_ _1\"></span>\u015bci <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>ostanie osi\u0105gni\u0119ty <span class=\"_ _b\"></span>doch\u00f3d <span class=\"_ _b\"></span>do <span class=\"_ _b\"> </span>opodatkowania <span class=\"_ _b\"></span>pozwalaj<span class=\"_ _1\"></span>\u0105cy <span class=\"_ _b\"></span>na <span class=\"_ _8\"> </span>je<span class=\"_ _1\"></span>go <span class=\"_ _b\"> </span>wykorzystanie. <span class=\"_ _b\"></span>Kwota <span class=\"_ _b\"></span>aktywa <span class=\"_ _b\"></span>z <span class=\"_ _b\"> </span>tytu\u0142u <span class=\"_ _b\"> </span>odroczonego <span class=\"_ _b\"></span>podatku <span class=\"_ _b\"> </span>dochodowego <span class=\"_ _b\"></span>z<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _8\"> </span></span>tytu\u0142u <span class=\"_ _b\"></span>innych <span class=\"_ _b\"></span>r\u00f3\u017cnic przej\u015bciowych s\u0105 anali<span class=\"_ _1\"></span>zowane pod <span class=\"_ _1\"></span>k\u0105tem mo\u017cliwo\u015bci ic<span class=\"_ _1\"></span>h odzyskania na p<span class=\"_ _1\"></span>odstawie istnieni<span class=\"_ _1\"></span>a przysz\u0142ego do<span class=\"_ _1\"></span>chodu do opodatko<span class=\"_ _1\"></span>wania.<span class=\"ff4\"> </span>Aktywa <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>zobowi\u0105zania z <span class=\"_ _5\"></span>tytu\u0142u o<span class=\"_ _1\"></span>droczone<span class=\"_ _1\"></span>go <span class=\"_ _1\"></span>podatku <span class=\"_ _1\"></span>dochodo<span class=\"_ _1\"></span>wego t<span class=\"_ _1\"></span>raktowane <span class=\"_ _5\"></span>s\u0105 <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>ca\u0142o\u015bci <span class=\"_ _5\"></span>jako pozy<span class=\"_ _1\"></span>cje <span class=\"_ _1\"></span>d\u0142ugotermino<span class=\"_ _1\"></span>we i <span class=\"_ _5\"></span>nie <span class=\"_ _1\"></span>podlega<span class=\"_ _0\"></span>j\u0105 <span class=\"_ _1\"></span>dyskont<span class=\"_ _1\"></span>owaniu.<span class=\"ff4\"> <span class=\"_ _1\"></span><span class=\"ff5\">Podlegaj<span class=\"_ _1\"></span>\u0105 </span></span>one <span class=\"_ _1\"></span>kompensa<span class=\"_ _1\"></span>cie <span class=\"_ _1\"></span>na <span class=\"_ _5\"></span>poziomie spra<span class=\"_ _1\"></span>wozda\u0144 <span class=\"_ _5\"></span>jednostkowych <span class=\"_ _1\"></span>sp\u00f3\u0142ek <span class=\"_ _5\"></span>z Gru<span class=\"_ _1\"></span>py, <span class=\"_ _1\"></span>je\u017celi <span class=\"_ _5\"></span>istnieje<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>mo\u017cliwy d<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>wyegzekw<span class=\"_ _1\"></span>owania <span class=\"_ _5\"></span>ty<span class=\"_ _0\"></span>tu\u0142 <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rawny <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span><span class=\"ff4\">o prze<span class=\"_ _1\"></span>prowadzenia <span class=\"_ _5\"></span>kompensat </span>ujmowanych kwot. W <span class=\"_ _9\"></span>zwi\u0105z<span class=\"_ _1\"></span>ku <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>j\u015bciem <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>\u017cyc<span class=\"_ _0\"></span>ie <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>dniu <span class=\"_ _0\"></span>19 <span class=\"_ _9\"></span>wrze\u015bnia <span class=\"_ _0\"></span>2023 <span class=\"_ _9\"></span>ro<span class=\"_ _1\"></span>ku <span class=\"_ _9\"></span>ustaw<span class=\"_ _1\"></span>y <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>dnia <span class=\"_ _9\"></span>16 <span class=\"_ _0\"></span>sierpn<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>mianie <span class=\"_ _0\"></span>ustawy <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>szczeg\u00f3lnych <span class=\"_ _0\"></span>rozwi\u0105zaniach <span class=\"_ _0\"></span>s\u0142u\u017c\u0105cych ochronie <span class=\"_ _0\"></span>odbiorc\u00f3w <span class=\"_ _0\"></span>energii <span class=\"_ _9\"></span>elektryc<span class=\"_ _1\"></span>znej <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>2023 <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>zwi\u0105zku <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sytuacj\u0105 <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>rynku <span class=\"_ _0\"></span>energii <span class=\"_ _0\"></span>elektrycznej <span class=\"_ _9\"></span>oraz <span class=\"_ _0\"></span>niekt\u00f3rych <span class=\"_ _0\"></span>innych<span class=\"_ _9\"></span><span class=\"ff4\"> </span>u<span class=\"_ _0\"></span>staw <span class=\"_ _0\"></span>(\u201eUstawa <span class=\"_ _0\"></span>nowelizuj\u0105ca\u201d),<span class=\"_ _1\"></span> kt\u00f3ra zno<span class=\"_ _1\"></span>welizowa\u0142a m.<span class=\"_ _1\"></span>in. ustaw<span class=\"_ _1\"></span>\u0119 z dnia <span class=\"_ _5\"></span>27 pa\u017adziernika <span class=\"_ _1\"></span>2022 r<span class=\"_ _1\"></span>oku o <span class=\"_ _1\"></span>\u015brodkach <span class=\"_ _1\"></span>nadzwyczajnych <span class=\"_ _1\"></span>maj\u0105cy<span class=\"_ _1\"></span>ch na <span class=\"_ _1\"></span>celu o<span class=\"_ _1\"></span>graniczenie <span class=\"_ _1\"></span>wysoko\u015bci <span class=\"_ _1\"></span>cen ener<span class=\"_ _1\"></span>gii elekt<span class=\"ff4\">rycznej </span>oraz <span class=\"_ _0\"></span>wsparciu <span class=\"_ _0\"></span>niekt\u00f3rych <span class=\"_ _0\"></span>odbiorc\u00f3w <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>2023 <span class=\"_ _9\"></span>roku (\u201eUstawa\u201d), <span class=\"_ _0\"></span>JSW <span class=\"_ _0\"></span>jako <span class=\"_ _9\"></span>\u201eprze<span class=\"_ _1\"></span>dsi\u0119biorca <span class=\"_ _0\"></span>obowi\u0105zany\u201d, <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>uwagi <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>fakt prowadzeni<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzez <span class=\"_ _0\"></span>Jednostk\u0119 <span class=\"_ _0\"></span>dominuj\u0105c<span class=\"_ _1\"></span>\u0105 dzia\u0142alno\u015bci po<span class=\"_ _0\"></span>legaj\u0105c<span class=\"_ _1\"></span>ej <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>eksploatacji <span class=\"_ _0\"></span>z\u0142\u00f3\u017c w\u0119gla <span class=\"_ _0\"></span>kamiennego <span class=\"_ _0\"></span>(na <span class=\"_ _0\"></span>podstawie koncesji, <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>kt<span class=\"_ _1\"></span>\u00f3rej <span class=\"_ _0\"></span>mowa <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> art. 21 <span class=\"_ _0\"></span>ust. <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>pkt <span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>ustawy <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>dnia <span class=\"_ _0\"></span>9 <span class=\"_ _0\"></span>czerwca <span class=\"_ _0\"></span>2011 <span class=\"_ _0\"></span>roku </span>Prawo <span class=\"_ _0\"></span>geologiczne <span class=\"_ _9\"></span>i <span class=\"ff5\">g\u00f3rnicz<span class=\"_ _1\"></span>e), <span class=\"_ _9\"></span>zost<span class=\"_ _1\"></span>a\u0142a <span class=\"_ _0\"></span>zobowi\u0105zana <span class=\"_ _9\"></span>do <span class=\"_ _0\"></span>odprowadzenia <span class=\"_ _0\"></span><span class=\"ffa\">s<span class=\"_ _0\"></span><span class=\"ff9\">k\u0142adki <span class=\"_ _0\"></span>solidarno\u015bciowej</span></span>. <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>uzna<span class=\"_ _0\"></span>\u0142a, <span class=\"_ _0\"></span>\u017ce <span class=\"_ _9\"></span>sk\u0142ad<span class=\"_ _1\"></span>ka <span class=\"_ _0\"></span>solidarno\u015bciowa <span class=\"_ _9\"></span>st<span class=\"_ _1\"></span>anowi <span class=\"_ _0\"></span>podatek </span>dochodowy (os\u0105d <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>tym <span class=\"_ _0\"></span>zakresie p<span class=\"_ _0\"></span>rzedstawi<span class=\"_ _1\"></span>ono <span class=\"_ _0\"></span>poni\u017cej) i <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rezentuje obci\u0105\u017cenia z <span class=\"_ _0\"></span>tego <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>w s<span class=\"_ _0\"></span>konsolidowanym sprawozdaniu z <span class=\"_ _9\"></span><span class=\"ff4\">wyniku <span class=\"_ _0\"></span>finansowego <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>innych </span>ca\u0142kowitych docho<span class=\"_ _1\"></span>d\u00f3w w pozycji \u201ep<span class=\"_ _1\"></span>odatek dochodowy\u201d. <span class=\"ff4\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Realizowalno\u015b\u0107 a<span class=\"_ _1\"></span>ktywa z tytu\u0142u p<span class=\"_ _1\"></span>odatku odroczone<span class=\"_ _1\"></span>go<span class=\"ffa\"> </span>Grupa ocenia na ka\u017c<span class=\"_ _1\"></span>dy dzie\u0144 ko\u0144cz\u0105cy o<span class=\"_ _1\"></span>kres sprawozdawcz<span class=\"_ _1\"></span>y realizowalno\u015b\u0107 a<span class=\"_ _1\"></span>ktywa z tytu\u0142u odrocz<span class=\"_ _1\"></span>onego podatku do<span class=\"_ _1\"></span>chodowego oraz weryfikuje nieuj\u0119te aktyw<span class=\"_ _1\"></span>a z tytu\u0142u <span class=\"ff4\">odroczonego <span class=\"_ _1\"></span>podatku dochod<span class=\"_ _1\"></span>owego. </span>W <span class=\"_ _9\"></span>oparciu <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>sporz\u0105dzone <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rogn<span class=\"_ _1\"></span>ozy <span class=\"_ _9\"></span>dla <span class=\"_ _0\"></span>sp\u00f3\u0142ek <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>Grupy <span class=\"_ _0\"></span>przewiduj\u0105ce <span class=\"_ _0\"></span>uzyskanie <span class=\"_ _9\"></span>dochod\u00f3w <span class=\"_ _0\"></span>podatkowych <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>latach <span class=\"_ _0\"></span>nast\u0119pnych <span class=\"_ _9\"></span>uznano, <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>\u017c<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ie <span class=\"_ _0\"></span>wyst\u0119puje <span class=\"_ _9\"></span>ryzyko niezrealizowania a<span class=\"_ _1\"></span>ktywa z tytu\u0142u po<span class=\"_ _1\"></span>datku odroczon<span class=\"_ _1\"></span>ego rozpoznanego w <span class=\"_ _1\"></span>niniejs<span class=\"ff4\">zym skonsolidowanym <span class=\"_ _1\"></span>sprawozdaniu fin<span class=\"_ _1\"></span>ansowym. </span>Na dzie\u0144 31 grudnia <span class=\"_ _1\"></span>2023 roku g\u0142\u00f3wn\u0105 <span class=\"_ _1\"></span>pozycj\u0105 aktywa z t<span class=\"_ _1\"></span>ytu\u0142u podatku odrocz<span class=\"_ _1\"></span>onego od straty pod<span class=\"_ _1\"></span>atkowej jest aktywo w J<span class=\"_ _1\"></span>SW KOKS <span class=\"_ _0\"></span>w wysoko\u015bci 1<span class=\"_ _1\"></span>34,2 mln PLN<span class=\"_ _1\"></span>. JSW <span class=\"_ _9\"></span>KOKS <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>projekcj\u0119 <span class=\"_ _9\"></span>d\u0142ugotermin<span class=\"_ _1\"></span>owego <span class=\"_ _9\"></span>modelu <span class=\"_ _9\"></span>fina<span class=\"ff4\">nsowego <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>lata <span class=\"_ _9\"></span>2024 <span class=\"_ _9\"></span></span>\u2013<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>2030 <span class=\"_ _9\"></span>sporz\u0105dzi\u0142a <span class=\"_ _9\"></span>anali<span class=\"_ _1\"></span>z\u0119 <span class=\"_ _9\"></span>rozliczalno\u015bci <span class=\"_ _9\"></span>straty <span class=\"_ _9\"></span>podatkowej <span class=\"_ _9\"></span>powsta\u0142ej<span class=\"_ _1\"></span> w 2023 <span class=\"ff5\">roku. <span class=\"_ _b\"></span>Z <span class=\"_ _b\"> </span>prognoz <span class=\"_ _b\"> </span>wynika, <span class=\"_ _b\"> </span>\u017ce <span class=\"_ _8\"> </span>w <span class=\"_ _b\"></span>latach <span class=\"_ _b\"></span>nast\u0119pnych <span class=\"_ _b\"></span>JSW <span class=\"_ _b\"> </span>KOKS <span class=\"_ _b\"> </span>nie <span class=\"_ _b\"> </span>os<span class=\"_ _0\"></span>i\u0105gni<span class=\"_ _1\"></span>e <span class=\"_ _b\"> </span>zysku <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>odatkowego, <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>t\u00f3ry <span class=\"_ _b\"></span>pozwoli\u0142by <span class=\"_ _b\"></span>rozliczy\u0107 <span class=\"_ _b\"></span>w <span class=\"_ _b\"> </span>ca\u0142o\u015bci  aktywa <span class=\"_ _b\"></span>z <span class=\"_ _b\"> </span>tytu\u0142u </span>odroczonego <span class=\"_ _5\"></span>podat<span class=\"ff5\">ku <span class=\"_ _5\"></span>dochodowego <span class=\"_ _5\"></span>od<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>straty <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>odatkowej, <span class=\"_ _5\"></span>w <span class=\"_ _5\"></span>zw<span class=\"_ _0\"></span>i\u0105zku <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>tym <span class=\"_ _5\"></span>zaktualizowano <span class=\"_ _5\"></span>warto\u015b\u0107 <span class=\"_ _5\"></span>aktywa <span class=\"_ _1\"></span>poprzez <span class=\"_ _5\"></span>utworzenie <span class=\"_ _5\"></span>odpisu <span class=\"_ _5\"></span>aktualizuj\u0105cego w <span class=\"_ _5\"></span>wysoko\u015bci </span>11,3 mln <span class=\"ff5\">PLN, co z<span class=\"_ _1\"></span>osta\u0142o przedstawio<span class=\"_ _1\"></span>ne w poni\u017cszych N<span class=\"_ _1\"></span>otach.<span class=\"ff4\"> </span></span>Sk\u0142adka solidarno<span class=\"_ _1\"></span>\u015bciowa<span class=\"ffa\"> </span>Z <span class=\"_ _9\"></span>uwagi <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>fakt, <span class=\"_ _0\"></span>i\u017c <span class=\"_ _9\"></span>JSW <span class=\"_ _0\"></span>eksploatuje<span class=\"ff4\"> <span class=\"_ _9\"></span></span>z\u0142o\u017ca <span class=\"_ _0\"></span>w\u0119gla <span class=\"_ _0\"></span>kamiennego <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>podstawie <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>oncesji <span class=\"_ _0\"></span>uzyskanej <span class=\"_ _0\"></span>przed <span class=\"_ _9\"></span>dniem <span class=\"_ _0\"></span>1 <span class=\"_ _9\"></span>stycznia <span class=\"_ _0\"></span>2022 <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>oku <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>raz <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>uwagi <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>to, <span class=\"_ _9\"></span>i\u017c <span class=\"_ _0\"></span>suma dochod\u00f3w podatkow<span class=\"_ _1\"></span>ych Jednostki domi<span class=\"_ _1\"></span>nuj\u0105cej osi\u0105gni\u0119t<span class=\"_ _1\"></span>ych w latach 2018 <span class=\"ff4\">- </span>2021 jest mniej<span class=\"_ _1\"></span>sza ni\u017c zero, JSW <span class=\"_ _1\"></span>dokona\u0142a wyli<span class=\"_ _1\"></span>czenia kwoty sk\u0142ad<span class=\"_ _1\"></span>ki s<span class=\"_ _0\"></span>olidarno\u015b<span class=\"_ _1\"></span>ciowej w oparciu <span class=\"_ _1\"></span>o wz\u00f3r <span class=\"_ _1\"></span>okre\u015blony w <span class=\"_ _1\"></span>art. <span class=\"_ _1\"></span>29c ust. <span class=\"_ _1\"></span>1 pkt 2 <span class=\"_ _1\"></span>Ustawy, <span class=\"_ _1\"></span>przyjmuj\u0105c <span class=\"_ _1\"></span>jako podstaw<span class=\"_ _1\"></span>\u0119 do w<span class=\"_ _1\"></span>yliczenia <span class=\"_ _1\"></span>sk\u0142adki doch\u00f3d <span class=\"_ _1\"></span>podatkowy<span class=\"_ _1\"></span> os<span class=\"_ _0\"></span>i\u0105gni\u0119ty w <span class=\"_ _1\"></span>roku po<span class=\"_ _1\"></span>datkowym 20<span class=\"_ _1\"></span>22 z <span class=\"ff5\">innych \u017ar\u00f3de\u0142 przychod\u00f3w ni<span class=\"_ _1\"></span>\u017c z zysk\u00f3w kapita\u0142owych w rozumi<span class=\"_ _1\"></span>eniu art. 7 ust. 1<span class=\"ff4\">-<span class=\"ls5\">3 </span></span>ustawy z dnia 15 lutego 1992 roku o podatku dochod<span class=\"_ _1\"></span>owym od os\u00f3b prawnych.<span class=\"_ _1\"></span> </span>Kwota <span class=\"_ _8\"> </span>sk\u0142adki <span class=\"_ _8\"> </span>solidarno\u015bci<span class=\"_ _1\"></span>owej <span class=\"_ _8\"> </span>zaraportowanej <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>S<span class=\"_ _0\"></span>prawozdani<span class=\"_ _1\"></span>u <span class=\"_ _8\"> </span>dotycz\u0105cym <span class=\"_ _8\"> </span>sk\u0142adki <span class=\"_ _8\"> </span>solidarn<span class=\"_ _1\"></span>o\u015bciowej <span class=\"_ _8\"> </span>(\u201eSprawozdanie\u201d) <span class=\"_ _b\"> </span>z  dnia <span class=\"_ _b\"> </span>1<span class=\"_ _0\"></span>7 <span class=\"_ _8\"> </span>p<span class=\"_ _0\"></span>a\u017adziernika <span class=\"_ _8\"> </span>2023 <span class=\"_ _8\"> </span>roku, wynosz\u0105ca <span class=\"_ _b\"> </span>1<span class=\"ff4\"> 609,6 mln </span>PLN <span class=\"_ _b\"> </span>zos<span class=\"_ _0\"></span>ta\u0142a <span class=\"_ _b\"> </span>uiszczona <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>ustawowym <span class=\"_ _b\"> </span>terminie <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>dn<span class=\"_ _0\"></span>iu <span class=\"_ _b\"> </span>17 <span class=\"_ _8\"> </span>listopada <span class=\"_ _b\"> </span>2023 <span class=\"_ _8\"> </span>roku. <span class=\"_ _b\"> </span>Obci\u0105\u017cenie <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span>ynikaj\u0105ce <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>przepis\u00f3w <span class=\"_ _b\"> </span>tej <span class=\"_ _8\"> </span>Ustawy <span class=\"_ _b\"> </span>jest jednorazowe, tj.  <span class=\"_ _0\"></span><span class=\"ff5\">Ustawa <span class=\"_ _0\"></span>nie <span class=\"_ _0\"></span>nak\u0142ada <span class=\"_ _0\"></span>obowi\u0105zku <span class=\"_ _0\"></span>odprowadzania takiej <span class=\"_ _0\"></span>sk\u0142adki <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>latach <span class=\"_ _0\"></span>kolejnych.</span> <span class=\"_ _0\"></span>Z<span class=\"_ _0\"></span> uwagi <span class=\"ls10\">na</span> <span class=\"ff5\">z\u0142o\u017con\u0105 po <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>ko\u0144cz\u0105cym <span class=\"_ _0\"></span>okres s<span class=\"_ _0\"></span>prawo</span>zdawczy<span class=\"_ _1\"></span> tj.<span class=\"ls0\"> <span class=\"ff5\">w <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>10 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tycznia 2024 <span class=\"_ _0\"></span>roku, <span class=\"_ _0\"></span>korekt\u0119 <span class=\"_ _0\"></span>deklaracji <span class=\"_ _0\"></span>CIT</span>-<span class=\"ff5\">8 <span class=\"_ _9\"></span>za 2022 <span class=\"_ _0\"></span>rok, <span class=\"_ _0\"></span>JSW <span class=\"_ _0\"></span>zgodnie <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>Ustaw\u0105 <span class=\"_ _0\"></span>z\u0142o\u017cy\u0142a <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>12 <span class=\"_ _0\"></span>stycznia 2024<span class=\"_ _0\"></span></span> <span class=\"ff5\">roku <span class=\"_ _0\"></span>korekt\u0119 <span class=\"_ _0\"></span>Sprawozdania o<span class=\"_ _0\"></span>raz </span></span>przekaza\u0142a na rach<span class=\"_ _1\"></span>unek Funduszu W<span class=\"_ _1\"></span>yp\u0142aty R\u00f3\u017cnicy C<span class=\"_ _1\"></span>eny kwot\u0119 kor<span class=\"_ _1\"></span>ekty sk\u0142adki solidar<span class=\"_ _1\"></span>no\u015bciowej w wysoko\u015bci 0,4 mln PL<span class=\"_ _1\"></span>N (wraz z nale\u017cnymi <span class=\"_ _1\"></span>odsetkami).<span class=\"_ _1c\"> </span>Sk\u0142adka <span class=\"_ _b\"></span>solidarno\u015bciow<span class=\"_ _1\"></span>a <span class=\"_ _b\"> </span>przekazana <span class=\"_ _b\"></span>przez <span class=\"_ _b\"> </span>JSW <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>r<span class=\"_ _1\"></span>achunek <span class=\"_ _b\"></span>Funduszu <span class=\"_ _b\"></span>Wyp\u0142aty<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>R\u00f3\u017cnicy <span class=\"_ _b\"> </span>Ceny <span class=\"_ _b\"> </span>wskazany <span class=\"_ _b\"> </span>przez <span class=\"_ _b\"> </span>zarz\u0105dc\u0119 <span class=\"_ _b\"> </span>rozlicze\u0144 <span class=\"_ _b\"></span>stan<span class=\"_ _0\"></span><span class=\"ff4\">owi <span class=\"_ _8\"> </span>dla <span class=\"_ _b\"></span>JSW <span class=\"_ _b\"></span>koszt<span class=\"_ _1\"></span> </span>uzyskania przyc<span class=\"_ _1\"></span>hodu w rozumieniu <span class=\"_ _1\"></span>ustawy z dnia 1<span class=\"_ _1\"></span>5 lutego <span class=\"ff5\">1992 roku o podatk<span class=\"_ _1\"></span>u dochodowym o<span class=\"_ _1\"></span>d os\u00f3b prawnych.<span class=\"_ _1c\"> </span></span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Po <span class=\"_ _9\"></span>dokonaniu <span class=\"_ _0\"></span>ana<span class=\"_ _0\"></span>lizy <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzepis\u00f3w <span class=\"_ _9\"></span>pr<span class=\"_ _1\"></span>awnych, <span class=\"_ _9\"></span>bior\u0105c <span class=\"_ _9\"></span>pod <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>wag\u0119 <span class=\"_ _9\"></span>fakt, <span class=\"_ _0\"></span>\u017ce <span class=\"_ _9\"></span>podstaw\u0105 <span class=\"_ _9\"></span>wyliczenia <span class=\"_ _9\"></span>sk\u0142ad<span class=\"_ _1\"></span>ki <span class=\"_ _9\"></span>solidarno\u015bciowej <span class=\"_ _0\"></span>jest <span class=\"_ _9\"></span>doch\u00f3d <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>oda<span class=\"_ _0\"></span>tkowy <span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>i\u0105gni<span class=\"_ _1\"></span>\u0119ty <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>roku<span class=\"_ _1\"></span> podatkowym <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>oraz <span class=\"_ _1\"></span>dat\u0119 <span class=\"_ _5\"></span>we<span class=\"_ _0\"></span>j\u015bcia <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>\u017cycie <span class=\"_ _5\"></span>Us<span class=\"_ _0\"></span>tawy <span class=\"_ _1\"></span>noweliz<span class=\"_ _1\"></span>uj\u0105cej pr<span class=\"_ _1\"></span>zypadaj\u0105c\u0105 <span class=\"_ _5\"></span>na<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wrzesie\u0144 <span class=\"_ _1\"></span>2023 <span class=\"_ _5\"></span>roku, Grupa <span class=\"_ _5\"></span>u<span class=\"_ _0\"></span>j\u0119\u0142a <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>niniejs<span class=\"_ _1\"></span>zym <span class=\"_ _1\"></span>skonsolidowanym <span class=\"_ _5\"></span>sprawozdani<span class=\"_ _0\"></span><span class=\"ff4 ls10\">u </span>finansowym <span class=\"_ _0\"></span>sk\u0142adk\u0119 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>olidarno\u015bcio<span class=\"_ _1\"></span>w\u0105, <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>pods<span class=\"_ _0\"></span>tawie <span class=\"_ _0\"></span>dokonanego <span class=\"_ _0\"></span>os\u0105du <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>opar<span class=\"_ _1\"></span>ciu <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>defini<span class=\"_ _1\"></span>cj\u0119 <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>odatku <span class=\"_ _0\"></span>dochodowego <span class=\"_ _0\"></span>zgodnie <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>MSR <span class=\"_ _9\"></span>12.<span class=\"ff4\">8<span class=\"_ _0\"></span>0 <span class=\"_ _9\"></span>(</span>b), <span class=\"_ _0\"></span>jako <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>bci\u0105\u017ceni<span class=\"_ _1\"></span>e podatkowe <span class=\"_ _9\"></span>wyniku <span class=\"_ _9\"></span>bie\u017c\u0105cego <span class=\"_ _b\"></span>roku <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>zaprezentowa\u0142a <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>ozycji <span class=\"_ _9\"></span>\u201ePodatek <span class=\"_ _9\"></span>dochodowy\u201d <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>skonsolidowanym <span class=\"_ _9\"></span>sprawozdaniu <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>wyniku <span class=\"_ _b\"></span>f<span class=\"_ _0\"></span><span class=\"ff4\">inansowego <span class=\"_ _b\"></span>i <span class=\"_ _9\"></span>innych </span>ca\u0142kowitych docho<span class=\"_ _1\"></span>d\u00f3w.<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-524": {
   "value": "Zobowi\u0105zania  i  aktywa  z  tyt<span class=\"_ _1\"></span>u\u0142u  odroczone<span class=\"_ _1\"></span>go  podatku  dochodowe<span class=\"_ _1\"></span>go<span class=\"_ _0\"></span><span class=\"ff4\">  <span class=\"ff5\">tworzone  s\u0105  od  r\u00f3\u017cnic  prz<span class=\"_ _1\"></span>ej\u015bciowych  pomi\u0119dzy  warto<span class=\"_ _1\"></span>\u015bci\u0105  podatkow\u0105  aktyw\u00f3<span class=\"_ _1\"></span>w </span></span>i z<span class=\"ff5\">obowi\u0105za\u0144, <span class=\"_ _0\"></span>a</span> <span class=\"ff5\">ich <span class=\"_ _9\"></span>warto\u015bci\u0105 <span class=\"_ _0\"></span>ks<span class=\"_ _0\"></span>i\u0119gow\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>skonsolidow<span class=\"_ _1\"></span>anym <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>prawozdani<span class=\"_ _1\"></span>u <span class=\"_ _9\"></span>finans<span class=\"_ _1\"></span>owym, <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>wyj\u0105tkiem <span class=\"_ _0\"></span>r\u00f3\u017cnic <span class=\"_ _9\"></span>przej\u015bciow<span class=\"_ _1\"></span>ych <span class=\"_ _9\"></span>wynikaj\u0105cych <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>pocz\u0105tkowego <span class=\"_ _0\"></span>uj\u0119cia </span>sk\u0142adnika aktyw\u00f3w <span class=\"_ _0\"></span>czy zobowi\u0105za\u0144 <span class=\"_ _0\"></span>w tran<span class=\"_ _0\"></span>sakcji innej <span class=\"_ _0\"></span>ni\u017c <span class=\"_ _0\"></span>po\u0142\u0105czenie jednostek gospodarczych, <span class=\"_ _0\"></span>kt\u00f3ra w <span class=\"_ _0\"></span>momencie <span class=\"_ _9\"></span>powstani<span class=\"_ _1\"></span>a nie<span class=\"_ _0\"></span> wp\u0142ywa <span class=\"_ _0\"></span>ani n<span class=\"_ _0\"></span>a wynik <span class=\"_ _0\"></span>finansowy ani <span class=\"_ _b\"> </span>na<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>wynik <span class=\"_ _8\"> </span>podatk<span class=\"_ _1\"></span>owy <span class=\"_ _8\"> </span><span class=\"ff5\">i <span class=\"_ _b\"></span>nie <span class=\"_ _b\"> </span>powoduje <span class=\"_ _8\"> </span>powstani<span class=\"_ _1\"></span>a <span class=\"_ _8\"> </span>ta<span class=\"_ _1\"></span>kich <span class=\"_ _b\"> </span>samych <span class=\"_ _8\"> </span>dodatni<span class=\"_ _1\"></span>ch <span class=\"_ _8\"> </span>i <span class=\"_ _b\"></span>ujemnych <span class=\"_ _b\"> </span>r\u00f3\u017cnic <span class=\"_ _8\"> </span>pr<span class=\"_ _1\"></span>zej\u015bciowych.<span class=\"_ _0\"></span><span class=\"ff4\"> </span>Grupa <span class=\"_ _b\"> </span>ujmuje <span class=\"_ _b\"> </span>zobowi\u0105zania <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>tytu\u0142u <span class=\"_ _b\"> </span>podatku </span>odroczonego <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>zak<span class=\"_ _0\"></span>resie <span class=\"_ _0\"></span>r\u00f3\u017cnic <span class=\"_ _0\"></span>przej\u015bciowych <span class=\"_ _0\"></span>zwi\u0105zanych <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>prawami<span class=\"ff4\"> <span class=\"_ _0\"></span></span>d<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>u\u017cytkowania <span class=\"_ _0\"></span>sk<span class=\"_ _0\"></span>\u0142adni<span class=\"_ _1\"></span>ka <span class=\"_ _9\"></span>aktyw<span class=\"_ _1\"></span>\u00f3w <span class=\"_ _0\"></span>oraz <span class=\"_ _9\"></span>aktyw<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _9\"></span>podatk<span class=\"_ _1\"></span>u <span class=\"_ _0\"></span>odroczonego <span class=\"_ _9\"></span>w z<span class=\"_ _0\"></span>akresie<span class=\"_ _1\"></span> r\u00f3\u017cnic przej\u015bciowyc<span class=\"_ _1\"></span>h zwi\u0105zanych ze z<span class=\"_ _1\"></span>obowi\u0105zaniami z tyt<span class=\"_ _1\"></span>u\u0142u leasingu<span class=\"ff4\">. </span>Odroczony podatek dochodowy ustala si\u0119 przy zastosowaniu stawek podatkowych, kt\u00f3re zgodnie z<span class=\"_ _0\"></span><span class=\"ff4\"> oczekiwa</span>niami b\u0119d\u0105 obowi\u0105<span class=\"_ _1\"></span>zywa\u0107 w<span class=\"_ _0\"></span><span class=\"ff4\"> mome<span class=\"_ _1\"></span>ncie, gdy <span class=\"ff5\">warto\u015bci </span></span>ksi\u0119gowe <span class=\"_ _5\"></span>aktyw\u00f3w <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>zobowi\u0105za\u0144 <span class=\"_ _5\"></span>zostan\u0105 <span class=\"_ _1\"></span>zrealizowane, <span class=\"_ _5\"></span>przyjmuj\u0105c <span class=\"_ _5\"></span>za p<span class=\"_ _1\"></span>odstaw\u0119 <span class=\"_ _5\"></span>przepisy <span class=\"_ _1\"></span>podatko<span class=\"_ _1\"></span>we, <span class=\"_ _5\"></span>kt\u00f3<span class=\"_ _0\"></span>re <span class=\"_ _5\"></span>obowi\u0105zywa\u0142y <span class=\"_ _5\"></span>na <span class=\"_ _1\"></span>dzie\u0144 <span class=\"_ _5\"></span>ko<span class=\"_ _9\"></span>\u0144cz\u0105cy <span class=\"_ _5\"></span>okres <span class=\"_ _5\"></span>sp<span class=\"_ _0\"></span>rawozd<span class=\"_ _1\"></span>awczy.<span class=\"ff4\"> </span>Grupa <span class=\"_ _9\"></span>rozpoznaje <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>k\u0142adnik <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>z <span class=\"_ _b\"> </span>tytu\u0142u <span class=\"_ _b\"></span>odroczo<span class=\"_ _1\"></span>nego <span class=\"_ _b\"> </span>podatku <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>ochodoweg<span class=\"_ _1\"></span>o <span class=\"_ _9\"></span>od <span class=\"_ _b\"> </span>straty <span class=\"_ _b\"></span>podatkowej, <span class=\"_ _9\"></span>je\u017celi <span class=\"_ _9\"></span>jes<span class=\"_ _0\"></span>t <span class=\"_ _9\"></span>prawdopodobne, <span class=\"_ _9\"></span>\u017ce <span class=\"_ _b\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>przysz\u0142o<span class=\"_ _1\"></span>\u015bci <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>ostanie osi\u0105gni\u0119ty <span class=\"_ _b\"></span>doch\u00f3d <span class=\"_ _b\"></span>do <span class=\"_ _b\"> </span>opodatkowania <span class=\"_ _b\"></span>pozwalaj<span class=\"_ _1\"></span>\u0105cy <span class=\"_ _b\"></span>na <span class=\"_ _8\"> </span>je<span class=\"_ _1\"></span>go <span class=\"_ _b\"> </span>wykorzystanie. <span class=\"_ _b\"></span>Kwota <span class=\"_ _b\"></span>aktywa <span class=\"_ _b\"></span>z <span class=\"_ _b\"> </span>tytu\u0142u <span class=\"_ _b\"> </span>odroczonego <span class=\"_ _b\"></span>podatku <span class=\"_ _b\"> </span>dochodowego <span class=\"_ _b\"></span>z<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _8\"> </span></span>tytu\u0142u <span class=\"_ _b\"></span>innych <span class=\"_ _b\"></span>r\u00f3\u017cnic przej\u015bciowych s\u0105 anali<span class=\"_ _1\"></span>zowane pod <span class=\"_ _1\"></span>k\u0105tem mo\u017cliwo\u015bci ic<span class=\"_ _1\"></span>h odzyskania na p<span class=\"_ _1\"></span>odstawie istnieni<span class=\"_ _1\"></span>a przysz\u0142ego do<span class=\"_ _1\"></span>chodu do opodatko<span class=\"_ _1\"></span>wania.<span class=\"ff4\"> </span>Aktywa <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>zobowi\u0105zania z <span class=\"_ _5\"></span>tytu\u0142u o<span class=\"_ _1\"></span>droczone<span class=\"_ _1\"></span>go <span class=\"_ _1\"></span>podatku <span class=\"_ _1\"></span>dochodo<span class=\"_ _1\"></span>wego t<span class=\"_ _1\"></span>raktowane <span class=\"_ _5\"></span>s\u0105 <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>ca\u0142o\u015bci <span class=\"_ _5\"></span>jako pozy<span class=\"_ _1\"></span>cje <span class=\"_ _1\"></span>d\u0142ugotermino<span class=\"_ _1\"></span>we i <span class=\"_ _5\"></span>nie <span class=\"_ _1\"></span>podlega<span class=\"_ _0\"></span>j\u0105 <span class=\"_ _1\"></span>dyskont<span class=\"_ _1\"></span>owaniu.<span class=\"ff4\"> <span class=\"_ _1\"></span><span class=\"ff5\">Podlegaj<span class=\"_ _1\"></span>\u0105 </span></span>one <span class=\"_ _1\"></span>kompensa<span class=\"_ _1\"></span>cie <span class=\"_ _1\"></span>na <span class=\"_ _5\"></span>poziomie spra<span class=\"_ _1\"></span>wozda\u0144 <span class=\"_ _5\"></span>jednostkowych <span class=\"_ _1\"></span>sp\u00f3\u0142ek <span class=\"_ _5\"></span>z Gru<span class=\"_ _1\"></span>py, <span class=\"_ _1\"></span>je\u017celi <span class=\"_ _5\"></span>istnieje<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>mo\u017cliwy d<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>wyegzekw<span class=\"_ _1\"></span>owania <span class=\"_ _5\"></span>ty<span class=\"_ _0\"></span>tu\u0142 <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rawny <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span><span class=\"ff4\">o prze<span class=\"_ _1\"></span>prowadzenia <span class=\"_ _5\"></span>kompensat </span>ujmowanych kwot. W <span class=\"_ _9\"></span>zwi\u0105z<span class=\"_ _1\"></span>ku <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>j\u015bciem <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>\u017cyc<span class=\"_ _0\"></span>ie <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>dniu <span class=\"_ _0\"></span>19 <span class=\"_ _9\"></span>wrze\u015bnia <span class=\"_ _0\"></span>2023 <span class=\"_ _9\"></span>ro<span class=\"_ _1\"></span>ku <span class=\"_ _9\"></span>ustaw<span class=\"_ _1\"></span>y <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>dnia <span class=\"_ _9\"></span>16 <span class=\"_ _0\"></span>sierpn<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>mianie <span class=\"_ _0\"></span>ustawy <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>szczeg\u00f3lnych <span class=\"_ _0\"></span>rozwi\u0105zaniach <span class=\"_ _0\"></span>s\u0142u\u017c\u0105cych ochronie <span class=\"_ _0\"></span>odbiorc\u00f3w <span class=\"_ _0\"></span>energii <span class=\"_ _9\"></span>elektryc<span class=\"_ _1\"></span>znej <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>2023 <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>zwi\u0105zku <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sytuacj\u0105 <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>rynku <span class=\"_ _0\"></span>energii <span class=\"_ _0\"></span>elektrycznej <span class=\"_ _9\"></span>oraz <span class=\"_ _0\"></span>niekt\u00f3rych <span class=\"_ _0\"></span>innych<span class=\"_ _9\"></span><span class=\"ff4\"> </span>u<span class=\"_ _0\"></span>staw <span class=\"_ _0\"></span>(\u201eUstawa <span class=\"_ _0\"></span>nowelizuj\u0105ca\u201d),<span class=\"_ _1\"></span> kt\u00f3ra zno<span class=\"_ _1\"></span>welizowa\u0142a m.<span class=\"_ _1\"></span>in. ustaw<span class=\"_ _1\"></span>\u0119 z dnia <span class=\"_ _5\"></span>27 pa\u017adziernika <span class=\"_ _1\"></span>2022 r<span class=\"_ _1\"></span>oku o <span class=\"_ _1\"></span>\u015brodkach <span class=\"_ _1\"></span>nadzwyczajnych <span class=\"_ _1\"></span>maj\u0105cy<span class=\"_ _1\"></span>ch na <span class=\"_ _1\"></span>celu o<span class=\"_ _1\"></span>graniczenie <span class=\"_ _1\"></span>wysoko\u015bci <span class=\"_ _1\"></span>cen ener<span class=\"_ _1\"></span>gii elekt<span class=\"ff4\">rycznej </span>oraz <span class=\"_ _0\"></span>wsparciu <span class=\"_ _0\"></span>niekt\u00f3rych <span class=\"_ _0\"></span>odbiorc\u00f3w <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>2023 <span class=\"_ _9\"></span>roku (\u201eUstawa\u201d), <span class=\"_ _0\"></span>JSW <span class=\"_ _0\"></span>jako <span class=\"_ _9\"></span>\u201eprze<span class=\"_ _1\"></span>dsi\u0119biorca <span class=\"_ _0\"></span>obowi\u0105zany\u201d, <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>uwagi <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>fakt prowadzeni<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzez <span class=\"_ _0\"></span>Jednostk\u0119 <span class=\"_ _0\"></span>dominuj\u0105c<span class=\"_ _1\"></span>\u0105 dzia\u0142alno\u015bci po<span class=\"_ _0\"></span>legaj\u0105c<span class=\"_ _1\"></span>ej <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>eksploatacji <span class=\"_ _0\"></span>z\u0142\u00f3\u017c w\u0119gla <span class=\"_ _0\"></span>kamiennego <span class=\"_ _0\"></span>(na <span class=\"_ _0\"></span>podstawie koncesji, <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>kt<span class=\"_ _1\"></span>\u00f3rej <span class=\"_ _0\"></span>mowa <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> art. 21 <span class=\"_ _0\"></span>ust. <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>pkt <span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>ustawy <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>dnia <span class=\"_ _0\"></span>9 <span class=\"_ _0\"></span>czerwca <span class=\"_ _0\"></span>2011 <span class=\"_ _0\"></span>roku </span>Prawo <span class=\"_ _0\"></span>geologiczne <span class=\"_ _9\"></span>i <span class=\"ff5\">g\u00f3rnicz<span class=\"_ _1\"></span>e), <span class=\"_ _9\"></span>zost<span class=\"_ _1\"></span>a\u0142a <span class=\"_ _0\"></span>zobowi\u0105zana <span class=\"_ _9\"></span>do <span class=\"_ _0\"></span>odprowadzenia <span class=\"_ _0\"></span><span class=\"ffa\">s<span class=\"_ _0\"></span><span class=\"ff9\">k\u0142adki <span class=\"_ _0\"></span>solidarno\u015bciowej</span></span>. <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>uzna<span class=\"_ _0\"></span>\u0142a, <span class=\"_ _0\"></span>\u017ce <span class=\"_ _9\"></span>sk\u0142ad<span class=\"_ _1\"></span>ka <span class=\"_ _0\"></span>solidarno\u015bciowa <span class=\"_ _9\"></span>st<span class=\"_ _1\"></span>anowi <span class=\"_ _0\"></span>podatek </span>dochodowy (os\u0105d <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>tym <span class=\"_ _0\"></span>zakresie p<span class=\"_ _0\"></span>rzedstawi<span class=\"_ _1\"></span>ono <span class=\"_ _0\"></span>poni\u017cej) i <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rezentuje obci\u0105\u017cenia z <span class=\"_ _0\"></span>tego <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>w s<span class=\"_ _0\"></span>konsolidowanym sprawozdaniu z <span class=\"_ _9\"></span><span class=\"ff4\">wyniku <span class=\"_ _0\"></span>finansowego <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>innych </span>ca\u0142kowitych docho<span class=\"_ _1\"></span>d\u00f3w w pozycji \u201ep<span class=\"_ _1\"></span>odatek dochodowy\u201d. <span class=\"ff4\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Realizowalno\u015b\u0107 a<span class=\"_ _1\"></span>ktywa z tytu\u0142u p<span class=\"_ _1\"></span>odatku odroczone<span class=\"_ _1\"></span>go<span class=\"ffa\"> </span>Grupa ocenia na ka\u017c<span class=\"_ _1\"></span>dy dzie\u0144 ko\u0144cz\u0105cy o<span class=\"_ _1\"></span>kres sprawozdawcz<span class=\"_ _1\"></span>y realizowalno\u015b\u0107 a<span class=\"_ _1\"></span>ktywa z tytu\u0142u odrocz<span class=\"_ _1\"></span>onego podatku do<span class=\"_ _1\"></span>chodowego oraz weryfikuje nieuj\u0119te aktyw<span class=\"_ _1\"></span>a z tytu\u0142u <span class=\"ff4\">odroczonego <span class=\"_ _1\"></span>podatku dochod<span class=\"_ _1\"></span>owego. </span>W <span class=\"_ _9\"></span>oparciu <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>sporz\u0105dzone <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rogn<span class=\"_ _1\"></span>ozy <span class=\"_ _9\"></span>dla <span class=\"_ _0\"></span>sp\u00f3\u0142ek <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>Grupy <span class=\"_ _0\"></span>przewiduj\u0105ce <span class=\"_ _0\"></span>uzyskanie <span class=\"_ _9\"></span>dochod\u00f3w <span class=\"_ _0\"></span>podatkowych <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>latach <span class=\"_ _0\"></span>nast\u0119pnych <span class=\"_ _9\"></span>uznano, <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>\u017c<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ie <span class=\"_ _0\"></span>wyst\u0119puje <span class=\"_ _9\"></span>ryzyko niezrealizowania a<span class=\"_ _1\"></span>ktywa z tytu\u0142u po<span class=\"_ _1\"></span>datku odroczon<span class=\"_ _1\"></span>ego rozpoznanego w <span class=\"_ _1\"></span>niniejs<span class=\"ff4\">zym skonsolidowanym <span class=\"_ _1\"></span>sprawozdaniu fin<span class=\"_ _1\"></span>ansowym. </span>Na dzie\u0144 31 grudnia <span class=\"_ _1\"></span>2023 roku g\u0142\u00f3wn\u0105 <span class=\"_ _1\"></span>pozycj\u0105 aktywa z t<span class=\"_ _1\"></span>ytu\u0142u podatku odrocz<span class=\"_ _1\"></span>onego od straty pod<span class=\"_ _1\"></span>atkowej jest aktywo w J<span class=\"_ _1\"></span>SW KOKS <span class=\"_ _0\"></span>w wysoko\u015bci 1<span class=\"_ _1\"></span>34,2 mln PLN<span class=\"_ _1\"></span>. JSW <span class=\"_ _9\"></span>KOKS <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>projekcj\u0119 <span class=\"_ _9\"></span>d\u0142ugotermin<span class=\"_ _1\"></span>owego <span class=\"_ _9\"></span>modelu <span class=\"_ _9\"></span>fina<span class=\"ff4\">nsowego <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>lata <span class=\"_ _9\"></span>2024 <span class=\"_ _9\"></span></span>\u2013<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>2030 <span class=\"_ _9\"></span>sporz\u0105dzi\u0142a <span class=\"_ _9\"></span>anali<span class=\"_ _1\"></span>z\u0119 <span class=\"_ _9\"></span>rozliczalno\u015bci <span class=\"_ _9\"></span>straty <span class=\"_ _9\"></span>podatkowej <span class=\"_ _9\"></span>powsta\u0142ej<span class=\"_ _1\"></span> w 2023 <span class=\"ff5\">roku. <span class=\"_ _b\"></span>Z <span class=\"_ _b\"> </span>prognoz <span class=\"_ _b\"> </span>wynika, <span class=\"_ _b\"> </span>\u017ce <span class=\"_ _8\"> </span>w <span class=\"_ _b\"></span>latach <span class=\"_ _b\"></span>nast\u0119pnych <span class=\"_ _b\"></span>JSW <span class=\"_ _b\"> </span>KOKS <span class=\"_ _b\"> </span>nie <span class=\"_ _b\"> </span>os<span class=\"_ _0\"></span>i\u0105gni<span class=\"_ _1\"></span>e <span class=\"_ _b\"> </span>zysku <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>odatkowego, <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>t\u00f3ry <span class=\"_ _b\"></span>pozwoli\u0142by <span class=\"_ _b\"></span>rozliczy\u0107 <span class=\"_ _b\"></span>w <span class=\"_ _b\"> </span>ca\u0142o\u015bci  aktywa <span class=\"_ _b\"></span>z <span class=\"_ _b\"> </span>tytu\u0142u </span>odroczonego <span class=\"_ _5\"></span>podat<span class=\"ff5\">ku <span class=\"_ _5\"></span>dochodowego <span class=\"_ _5\"></span>od<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>straty <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>odatkowej, <span class=\"_ _5\"></span>w <span class=\"_ _5\"></span>zw<span class=\"_ _0\"></span>i\u0105zku <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>tym <span class=\"_ _5\"></span>zaktualizowano <span class=\"_ _5\"></span>warto\u015b\u0107 <span class=\"_ _5\"></span>aktywa <span class=\"_ _1\"></span>poprzez <span class=\"_ _5\"></span>utworzenie <span class=\"_ _5\"></span>odpisu <span class=\"_ _5\"></span>aktualizuj\u0105cego w <span class=\"_ _5\"></span>wysoko\u015bci </span>11,3 mln <span class=\"ff5\">PLN, co z<span class=\"_ _1\"></span>osta\u0142o przedstawio<span class=\"_ _1\"></span>ne w poni\u017cszych N<span class=\"_ _1\"></span>otach.<span class=\"ff4\"> </span></span>Sk\u0142adka solidarno<span class=\"_ _1\"></span>\u015bciowa<span class=\"ffa\"> </span>Z <span class=\"_ _9\"></span>uwagi <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>fakt, <span class=\"_ _0\"></span>i\u017c <span class=\"_ _9\"></span>JSW <span class=\"_ _0\"></span>eksploatuje<span class=\"ff4\"> <span class=\"_ _9\"></span></span>z\u0142o\u017ca <span class=\"_ _0\"></span>w\u0119gla <span class=\"_ _0\"></span>kamiennego <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>podstawie <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>oncesji <span class=\"_ _0\"></span>uzyskanej <span class=\"_ _0\"></span>przed <span class=\"_ _9\"></span>dniem <span class=\"_ _0\"></span>1 <span class=\"_ _9\"></span>stycznia <span class=\"_ _0\"></span>2022 <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>oku <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>raz <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>uwagi <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>to, <span class=\"_ _9\"></span>i\u017c <span class=\"_ _0\"></span>suma dochod\u00f3w podatkow<span class=\"_ _1\"></span>ych Jednostki domi<span class=\"_ _1\"></span>nuj\u0105cej osi\u0105gni\u0119t<span class=\"_ _1\"></span>ych w latach 2018 <span class=\"ff4\">- </span>2021 jest mniej<span class=\"_ _1\"></span>sza ni\u017c zero, JSW <span class=\"_ _1\"></span>dokona\u0142a wyli<span class=\"_ _1\"></span>czenia kwoty sk\u0142ad<span class=\"_ _1\"></span>ki s<span class=\"_ _0\"></span>olidarno\u015b<span class=\"_ _1\"></span>ciowej w oparciu <span class=\"_ _1\"></span>o wz\u00f3r <span class=\"_ _1\"></span>okre\u015blony w <span class=\"_ _1\"></span>art. <span class=\"_ _1\"></span>29c ust. <span class=\"_ _1\"></span>1 pkt 2 <span class=\"_ _1\"></span>Ustawy, <span class=\"_ _1\"></span>przyjmuj\u0105c <span class=\"_ _1\"></span>jako podstaw<span class=\"_ _1\"></span>\u0119 do w<span class=\"_ _1\"></span>yliczenia <span class=\"_ _1\"></span>sk\u0142adki doch\u00f3d <span class=\"_ _1\"></span>podatkowy<span class=\"_ _1\"></span> os<span class=\"_ _0\"></span>i\u0105gni\u0119ty w <span class=\"_ _1\"></span>roku po<span class=\"_ _1\"></span>datkowym 20<span class=\"_ _1\"></span>22 z <span class=\"ff5\">innych \u017ar\u00f3de\u0142 przychod\u00f3w ni<span class=\"_ _1\"></span>\u017c z zysk\u00f3w kapita\u0142owych w rozumi<span class=\"_ _1\"></span>eniu art. 7 ust. 1<span class=\"ff4\">-<span class=\"ls5\">3 </span></span>ustawy z dnia 15 lutego 1992 roku o podatku dochod<span class=\"_ _1\"></span>owym od os\u00f3b prawnych.<span class=\"_ _1\"></span> </span>Kwota <span class=\"_ _8\"> </span>sk\u0142adki <span class=\"_ _8\"> </span>solidarno\u015bci<span class=\"_ _1\"></span>owej <span class=\"_ _8\"> </span>zaraportowanej <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>S<span class=\"_ _0\"></span>prawozdani<span class=\"_ _1\"></span>u <span class=\"_ _8\"> </span>dotycz\u0105cym <span class=\"_ _8\"> </span>sk\u0142adki <span class=\"_ _8\"> </span>solidarn<span class=\"_ _1\"></span>o\u015bciowej <span class=\"_ _8\"> </span>(\u201eSprawozdanie\u201d) <span class=\"_ _b\"> </span>z  dnia <span class=\"_ _b\"> </span>1<span class=\"_ _0\"></span>7 <span class=\"_ _8\"> </span>p<span class=\"_ _0\"></span>a\u017adziernika <span class=\"_ _8\"> </span>2023 <span class=\"_ _8\"> </span>roku, wynosz\u0105ca <span class=\"_ _b\"> </span>1<span class=\"ff4\"> 609,6 mln </span>PLN <span class=\"_ _b\"> </span>zos<span class=\"_ _0\"></span>ta\u0142a <span class=\"_ _b\"> </span>uiszczona <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>ustawowym <span class=\"_ _b\"> </span>terminie <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>dn<span class=\"_ _0\"></span>iu <span class=\"_ _b\"> </span>17 <span class=\"_ _8\"> </span>listopada <span class=\"_ _b\"> </span>2023 <span class=\"_ _8\"> </span>roku. <span class=\"_ _b\"> </span>Obci\u0105\u017cenie <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span>ynikaj\u0105ce <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>przepis\u00f3w <span class=\"_ _b\"> </span>tej <span class=\"_ _8\"> </span>Ustawy <span class=\"_ _b\"> </span>jest jednorazowe, tj.  <span class=\"_ _0\"></span><span class=\"ff5\">Ustawa <span class=\"_ _0\"></span>nie <span class=\"_ _0\"></span>nak\u0142ada <span class=\"_ _0\"></span>obowi\u0105zku <span class=\"_ _0\"></span>odprowadzania takiej <span class=\"_ _0\"></span>sk\u0142adki <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>latach <span class=\"_ _0\"></span>kolejnych.</span> <span class=\"_ _0\"></span>Z<span class=\"_ _0\"></span> uwagi <span class=\"ls10\">na</span> <span class=\"ff5\">z\u0142o\u017con\u0105 po <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>ko\u0144cz\u0105cym <span class=\"_ _0\"></span>okres s<span class=\"_ _0\"></span>prawo</span>zdawczy<span class=\"_ _1\"></span> tj.<span class=\"ls0\"> <span class=\"ff5\">w <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>10 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tycznia 2024 <span class=\"_ _0\"></span>roku, <span class=\"_ _0\"></span>korekt\u0119 <span class=\"_ _0\"></span>deklaracji <span class=\"_ _0\"></span>CIT</span>-<span class=\"ff5\">8 <span class=\"_ _9\"></span>za 2022 <span class=\"_ _0\"></span>rok, <span class=\"_ _0\"></span>JSW <span class=\"_ _0\"></span>zgodnie <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>Ustaw\u0105 <span class=\"_ _0\"></span>z\u0142o\u017cy\u0142a <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>12 <span class=\"_ _0\"></span>stycznia 2024<span class=\"_ _0\"></span></span> <span class=\"ff5\">roku <span class=\"_ _0\"></span>korekt\u0119 <span class=\"_ _0\"></span>Sprawozdania o<span class=\"_ _0\"></span>raz </span></span>przekaza\u0142a na rach<span class=\"_ _1\"></span>unek Funduszu W<span class=\"_ _1\"></span>yp\u0142aty R\u00f3\u017cnicy C<span class=\"_ _1\"></span>eny kwot\u0119 kor<span class=\"_ _1\"></span>ekty sk\u0142adki solidar<span class=\"_ _1\"></span>no\u015bciowej w wysoko\u015bci 0,4 mln PL<span class=\"_ _1\"></span>N (wraz z nale\u017cnymi <span class=\"_ _1\"></span>odsetkami).<span class=\"_ _1c\"> </span>Sk\u0142adka <span class=\"_ _b\"></span>solidarno\u015bciow<span class=\"_ _1\"></span>a <span class=\"_ _b\"> </span>przekazana <span class=\"_ _b\"></span>przez <span class=\"_ _b\"> </span>JSW <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>r<span class=\"_ _1\"></span>achunek <span class=\"_ _b\"></span>Funduszu <span class=\"_ _b\"></span>Wyp\u0142aty<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>R\u00f3\u017cnicy <span class=\"_ _b\"> </span>Ceny <span class=\"_ _b\"> </span>wskazany <span class=\"_ _b\"> </span>przez <span class=\"_ _b\"> </span>zarz\u0105dc\u0119 <span class=\"_ _b\"> </span>rozlicze\u0144 <span class=\"_ _b\"></span>stan<span class=\"_ _0\"></span><span class=\"ff4\">owi <span class=\"_ _8\"> </span>dla <span class=\"_ _b\"></span>JSW <span class=\"_ _b\"></span>koszt<span class=\"_ _1\"></span> </span>uzyskania przyc<span class=\"_ _1\"></span>hodu w rozumieniu <span class=\"_ _1\"></span>ustawy z dnia 1<span class=\"_ _1\"></span>5 lutego <span class=\"ff5\">1992 roku o podatk<span class=\"_ _1\"></span>u dochodowym o<span class=\"_ _1\"></span>d os\u00f3b prawnych.<span class=\"_ _1c\"> </span></span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Po <span class=\"_ _9\"></span>dokonaniu <span class=\"_ _0\"></span>ana<span class=\"_ _0\"></span>lizy <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzepis\u00f3w <span class=\"_ _9\"></span>pr<span class=\"_ _1\"></span>awnych, <span class=\"_ _9\"></span>bior\u0105c <span class=\"_ _9\"></span>pod <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>wag\u0119 <span class=\"_ _9\"></span>fakt, <span class=\"_ _0\"></span>\u017ce <span class=\"_ _9\"></span>podstaw\u0105 <span class=\"_ _9\"></span>wyliczenia <span class=\"_ _9\"></span>sk\u0142ad<span class=\"_ _1\"></span>ki <span class=\"_ _9\"></span>solidarno\u015bciowej <span class=\"_ _0\"></span>jest <span class=\"_ _9\"></span>doch\u00f3d <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>oda<span class=\"_ _0\"></span>tkowy <span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>i\u0105gni<span class=\"_ _1\"></span>\u0119ty <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>roku<span class=\"_ _1\"></span> podatkowym <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>oraz <span class=\"_ _1\"></span>dat\u0119 <span class=\"_ _5\"></span>we<span class=\"_ _0\"></span>j\u015bcia <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>\u017cycie <span class=\"_ _5\"></span>Us<span class=\"_ _0\"></span>tawy <span class=\"_ _1\"></span>noweliz<span class=\"_ _1\"></span>uj\u0105cej pr<span class=\"_ _1\"></span>zypadaj\u0105c\u0105 <span class=\"_ _5\"></span>na<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wrzesie\u0144 <span class=\"_ _1\"></span>2023 <span class=\"_ _5\"></span>roku, Grupa <span class=\"_ _5\"></span>u<span class=\"_ _0\"></span>j\u0119\u0142a <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>niniejs<span class=\"_ _1\"></span>zym <span class=\"_ _1\"></span>skonsolidowanym <span class=\"_ _5\"></span>sprawozdani<span class=\"_ _0\"></span><span class=\"ff4 ls10\">u </span>finansowym <span class=\"_ _0\"></span>sk\u0142adk\u0119 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>olidarno\u015bcio<span class=\"_ _1\"></span>w\u0105, <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>pods<span class=\"_ _0\"></span>tawie <span class=\"_ _0\"></span>dokonanego <span class=\"_ _0\"></span>os\u0105du <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>opar<span class=\"_ _1\"></span>ciu <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>defini<span class=\"_ _1\"></span>cj\u0119 <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>odatku <span class=\"_ _0\"></span>dochodowego <span class=\"_ _0\"></span>zgodnie <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>MSR <span class=\"_ _9\"></span>12.<span class=\"ff4\">8<span class=\"_ _0\"></span>0 <span class=\"_ _9\"></span>(</span>b), <span class=\"_ _0\"></span>jako <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>bci\u0105\u017ceni<span class=\"_ _1\"></span>e podatkowe <span class=\"_ _9\"></span>wyniku <span class=\"_ _9\"></span>bie\u017c\u0105cego <span class=\"_ _b\"></span>roku <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>zaprezentowa\u0142a <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>ozycji <span class=\"_ _9\"></span>\u201ePodatek <span class=\"_ _9\"></span>dochodowy\u201d <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>skonsolidowanym <span class=\"_ _9\"></span>sprawozdaniu <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>wyniku <span class=\"_ _b\"></span>f<span class=\"_ _0\"></span><span class=\"ff4\">inansowego <span class=\"_ _b\"></span>i <span class=\"_ _9\"></span>innych </span>ca\u0142kowitych docho<span class=\"_ _1\"></span>d\u00f3w.<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-530": {
   "value": "Z<span class=\"_ _0\"></span> uwagi <span class=\"ls10\">na</span> <span class=\"ff5\">z\u0142o\u017con\u0105 po <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>ko\u0144cz\u0105cym <span class=\"_ _0\"></span>okres s<span class=\"_ _0\"></span>prawo</span>zdawczy<span class=\"_ _1\"></span> tj.<span class=\"ls0\"> <span class=\"ff5\">w <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>10 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tycznia 2024 <span class=\"_ _0\"></span>roku, <span class=\"_ _0\"></span>korekt\u0119 <span class=\"_ _0\"></span>deklaracji <span class=\"_ _0\"></span>CIT</span>-<span class=\"ff5\">8 <span class=\"_ _9\"></span>za 2022 <span class=\"_ _0\"></span>rok, <span class=\"_ _0\"></span>JSW <span class=\"_ _0\"></span>zgodnie <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>Ustaw\u0105 <span class=\"_ _0\"></span>z\u0142o\u017cy\u0142a <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>12 <span class=\"_ _0\"></span>stycznia 2024<span class=\"_ _0\"></span></span> <span class=\"ff5\">roku <span class=\"_ _0\"></span>korekt\u0119 <span class=\"_ _0\"></span>Sprawozdania o<span class=\"_ _0\"></span>raz </span></span>przekaza\u0142a na rach<span class=\"_ _1\"></span>unek Funduszu W<span class=\"_ _1\"></span>yp\u0142aty R\u00f3\u017cnicy C<span class=\"_ _1\"></span>eny kwot\u0119 kor<span class=\"_ _1\"></span>ekty sk\u0142adki solidar<span class=\"_ _1\"></span>no\u015bciowej w wysoko\u015bci 0,4 mln PL<span class=\"_ _1\"></span>N (wraz z nale\u017cnymi <span class=\"_ _1\"></span>odsetkami).<span class=\"_ _1c\"> </span>P<span class=\"_ _0\"></span>o d<span class=\"_ _0\"></span>niu ko\u0144cz\u0105cym <span class=\"_ _0\"></span>okres <span class=\"_ _0\"></span>sprawozdawczy <span class=\"_ _0\"></span>wyp\u0142acono <span class=\"_ _0\"></span>transz\u0119 <span class=\"_ _0\"></span>po\u017cyczki w wysoko\u015bci 7,5 mln PLN.<span class=\"_ _1c\"> </span>P<span class=\"_ _0\"></span>o  dniu  ko\u0144cz\u0105cym  okres  sprawozdawczy  wyp\u0142acono  transz\u0119  po\u017cyczki<span class=\"_ _1\"></span> w <span class=\"ff7\">wysoko\u015bci</span> 112,6 mln PLN.<span class=\"_ _1c\"> </span>Po dniu ko\u0144cz\u0105cym okres sprawozdawczy, tj. w dniu 1<span class=\"_ _1\"></span>8 marca 2024 roku wyp\u0142acono kolejn\u0105<span class=\"ff1\"> </span>transz\u0119 po\u017cyczki <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>wysoko\u015bci <span class=\"_ _9\"></span>4,3 <span class=\"_ _9\"></span>mln <span class=\"_ _9\"></span>PLN, <span class=\"_ _9\"></span>natomiast <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>dniu <span class=\"_ _9\"></span>26 <span class=\"_ _9\"></span>marca <span class=\"_ _b\"></span>2024 <span class=\"_ _9\"></span>roku <span class=\"_ _b\"></span>JSW <span class=\"_ _9\"></span>KOKS <span class=\"_ _9\"></span>dokona\u0142a <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>wrotu <span class=\"_ _9\"></span>niewykorzystanej <span class=\"_ _9\"></span>cz\u0119\u015bci <span class=\"_ _9\"></span>zaliczki w <span class=\"ff7\">wysoko\u015bci 117,6 mln PLN.</span> UMOWY PO\u017bYCZKI Z WFO\u015aiGW<span class=\"ff2\"> </span>Po <span class=\"_ _5\"></span>dniu ko\u0144cz\u0105cym <span class=\"_ _5\"></span>okres sprawozdawczy, <span class=\"_ _5\"></span>tj. w<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dniu <span class=\"_ _5\"></span>14 marca <span class=\"_ _5\"></span>2024 <span class=\"_ _1\"></span>roku <span class=\"_ _1\"></span>JSW <span class=\"_ _1\"></span>podpisa\u0142a <span class=\"_ _5\"></span>umo<span class=\"_ _0\"></span>w\u0119 <span class=\"_ _1\"></span>po\u017cyczki <span class=\"_ _1\"></span>do <span class=\"_ _5\"></span>kwoty <span class=\"_ _1\"></span>10,0 <span class=\"_ _5\"></span>mln<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>PLN <span class=\"_ _5\"></span>z Wojew\u00f3dzkim Funduszem <span class=\"_ _b\"></span>Ochrony <span class=\"_ _b\"></span>\u015arodowiska <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>Gospodarki <span class=\"_ _b\"> </span>Wodnej <span class=\"_ _b\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>Katowicach <span class=\"_ _b\"></span>(\u201eWFO\u015aiGW\u201d) <span class=\"_ _8\"> </span>o <span class=\"_ _9\"></span>dofinansowanie <span class=\"_ _b\"></span>zadania <span class=\"_ _b\"></span>pod <span class=\"_ _b\"></span>nazw\u0105: <span class=\"_ _b\"></span>\u201eZakup <span class=\"_ _b\"> </span>8 <span class=\"_ _b\"> </span>sztuk<span class=\"_ _0\"></span> ci\u0105gnik\u00f3w <span class=\"_ _1\"></span>manewrowych <span class=\"_ _1\"></span>akumulatorowych <span class=\"_ _1\"></span>wraz z <span class=\"_ _5\"></span>zest<span class=\"_ _0\"></span>awem transpo<span class=\"_ _1\"></span>rtowym w <span class=\"_ _5\"></span>K<span class=\"_ _0\"></span>WK <span class=\"_ _1\"></span>Budryk\u201d. Po\u017cyczka <span class=\"_ _1\"></span>oprocentowana <span class=\"_ _5\"></span>b<span class=\"_ _0\"></span>\u0119dzie wed\u0142ug<span class=\"ff1\"> zmiennej </span>stopy <span class=\"_ _9\"></span>pr<span class=\"_ _0\"></span>ocentowej. <span class=\"_ _9\"></span>Zgodnie <span class=\"_ _b\"></span>z <span class=\"_ _9\"></span>zapisami <span class=\"_ _b\"></span>umowy <span class=\"_ _9\"></span>ostateczny <span class=\"_ _b\"></span>termin <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>p\u0142aty <span class=\"_ _9\"></span>po\u017cyczki <span class=\"_ _b\"></span>przypada <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span>ipcu <span class=\"_ _9\"></span>2030 <span class=\"_ _b\"></span>roku. <span class=\"_ _8\"> </span><span class=\"ff1\">Ustano<span class=\"_ _1\"></span>wiono <span class=\"_ _9\"></span>zabezpieczenie<span class=\"_ _0\"></span> </span>po\u017cyczki w postaci przelewu wierzytelno\u015bci z rachunku lokaty terminowej w wysoko\u015bci 10,4 m<span class=\"_ _1\"></span>ln PLN.<span class=\"_ _1c\"> </span><span class=\"_ _0\"></span><span class=\"ff1\">  </span>Po <span class=\"_ _1\"></span>dniu <span class=\"_ _1\"></span>ko\u0144cz\u0105cym okres <span class=\"_ _5\"></span>spr<span class=\"_ _0\"></span>awozdawczy, <span class=\"_ _1\"></span>tj. w<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dniu 15 <span class=\"_ _5\"></span>kwiet<span class=\"_ _0\"></span>nia <span class=\"_ _1\"></span>2024 roku <span class=\"_ _1\"></span>JSW <span class=\"_ _1\"></span>podpisa\u0142a <span class=\"_ _1\"></span>umow\u0119 po<span class=\"_ _1\"></span>\u017cyczki do <span class=\"_ _5\"></span>k<span class=\"_ _0\"></span>woty <span class=\"_ _1\"></span>10,0 <span class=\"_ _1\"></span>mln <span class=\"_ _1\"></span>PLN z <span class=\"_ _5\"></span>WFO\u015ai<span class=\"_ _0\"></span>GW w  Katowicach <span class=\"_ _e\"> </span>o  dofinansowanie  zadania <span class=\"_ _e\"> </span>pod  nazw\u0105:  \u201eZakup  ci\u0105gnik\u00f3w <span class=\"_ _8\"> </span>akumulator<span class=\"_ _0\"></span>owych <span class=\"_ _e\"> </span>podwieszanych  dla  KWK  Pni\u00f3wek\u201d.  Po<span class=\"_ _1\"></span>\u017cyczka oprocentowan<span class=\"ff7\">a <span class=\"_ _9\"></span>b\u0119dzie <span class=\"_ _b\"></span>wed\u0142ug <span class=\"_ _9\"></span>zmie<span class=\"_ _0\"></span>nnej <span class=\"_ _9\"></span>stopy <span class=\"_ _b\"></span>procentowej. <span class=\"_ _9\"></span>Z<span class=\"_ _0\"></span>godnie <span class=\"_ _9\"></span>z <span class=\"_ _b\"></span>zapisami <span class=\"_ _b\"></span>umowy <span class=\"_ _9\"></span>ostateczny <span class=\"_ _b\"></span>termin <span class=\"_ _9\"></span>sp\u0142aty <span class=\"_ _b\"></span>po\u017cyczki <span class=\"_ _b\"></span>przypada <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>maju </span>2030<span class=\"ls0\"> <span class=\"ff7\">roku. Ustanowiono zabezpieczenie po\u017cyczki w postaci przelewu wierzytelno\u015bci z rachunku lokaty terminowej w w<span class=\"_ _1\"></span>ysoko\u015bci 10,4 mln<span class=\"_ _0\"></span><span class=\"ff1\"> PLN.  </span></span></span>Po dniu ko\u0144cz\u0105cym okres sprawozdaw<span class=\"_ _1\"></span>czy, tj. w dniu 15 kwietnia 2024 <span class=\"_ _1\"></span>roku JSW podpisa\u0142a umow\u0119 po\u017cyczki do kwoty 4,1<span class=\"_ _1\"></span> mln PLN z WFO\u015ai<span class=\"_ _0\"></span>GW w <span class=\"_ _b\"></span>Katowicach <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>dofinansowanie <span class=\"_ _b\"></span>zadania <span class=\"_ _b\"></span>pod <span class=\"_ _b\"> </span>nazw<span class=\"_ _0\"></span>\u0105: <span class=\"_ _b\"></span>\u201eZakup <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>dostawa <span class=\"_ _b\"></span>3 <span class=\"_ _b\"></span>sztuk <span class=\"_ _b\"> </span>fabrycz<span class=\"_ _0\"></span>nie <span class=\"_ _b\"></span>nowych <span class=\"_ _b\"></span>g\u00f3rniczych <span class=\"_ _b\"></span>lokomotyw <span class=\"_ _b\"></span>akumulatoro<span class=\"_ _9\"></span><span class=\"ff1\">wych </span>torowych dla <span class=\"_ _1\"></span>KWK Budryk\u201d. Po\u017cyczka op<span class=\"_ _1\"></span>rocentowana b\u0119dzie wed\u0142ug zmiennej sto<span class=\"_ _1\"></span>py procentowej. Zgodnie z <span class=\"_ _1\"></span>zapisami umowy ostateczn<span class=\"ff1\">y<span class=\"_ _0\"></span> termin </span>sp\u0142aty <span class=\"_ _b\"></span>po\u017cyczki <span class=\"_ _9\"></span>pr<span class=\"_ _0\"></span>zypada <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>sierpniu <span class=\"_ _b\"></span>2030 <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>oku. <span class=\"_ _b\"></span>Ustanowiono <span class=\"_ _9\"></span>zabezpieczenie <span class=\"_ _b\"></span>po\u017cyczki <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>postaci <span class=\"_ _b\"></span>przelewu <span class=\"_ _b\"></span>wierzytelno\u015bci <span class=\"_ _8\"> </span><span class=\"ff1\">z <span class=\"_ _b\"></span>rachunku <span class=\"_ _9\"></span>lokaty </span>terminowej w wysoko\u015bci 4,3 mln PLN.<span class=\"_ _1c\"> </span>Po dniu <span class=\"_ _0\"></span>ko\u0144cz\u0105cym okres s<span class=\"_ _0\"></span>prawozdawczy, tj. w<span class=\"_ _0\"></span> dniu <span class=\"_ _0\"></span>22 stycznia 20<span class=\"_ _0\"></span>24<span class=\"ff1\"> </span>r<span class=\"_ _0\"></span>oku podpisano kolejny <span class=\"_ _0\"></span>aneks do<span class=\"_ _0\"></span> umowy <span class=\"_ _0\"></span>wyd\u0142u\u017caj\u0105cy jej <span class=\"_ _0\"></span>obowi\u0105zywanie o kolejne dwa lata tj. do dnia 22 stycznia 2026 roku.<span class=\"_ _1c\"> </span>Po <span class=\"_ _9\"></span>dniu <span class=\"_ _0\"></span>ko\u0144cz\u0105cym <span class=\"_ _9\"></span>okres <span class=\"_ _9\"></span>sprawozdawczy, <span class=\"_ _9\"></span>tj. <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _9\"></span></span>dniu <span class=\"_ _9\"></span>13 <span class=\"_ _0\"></span>lutego <span class=\"_ _9\"></span>2024 <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>zosta\u0142 <span class=\"_ _0\"></span>podpisany <span class=\"_ _9\"></span>aneks <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>umowy, <span class=\"_ _9\"></span>wyd\u0142u\u017caj\u0105cy <span class=\"_ _9\"></span>jej <span class=\"_ _0\"></span>obowi\u0105zywanie o kolejne dwa lata, tj. do dnia 16 lutego 2026 roku.<span class=\"_ _1c\"> </span>Po <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>ko\u0144cz\u0105cym <span class=\"_ _0\"></span>okres <span class=\"_ _0\"></span>sprawozdawczy, <span class=\"_ _0\"></span>tj. <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>30 styc<span class=\"_ _0\"></span>znia 202<span class=\"_ _0\"></span>4 roku <span class=\"_ _0\"></span>Zarz\u0105d <span class=\"_ _0\"></span>JSW <span class=\"_ _0\"></span>wyrazi\u0142 <span class=\"_ _0\"></span>zgod\u0119 na <span class=\"_ _0\"></span>wyd\u0142u\u017cenie czasu <span class=\"_ _8\"> </span>trwania  dzia\u0142ania <span class=\"_ _8\"> </span>JSW<span class=\"ff1\"> </span>Stabilizacyjnego <span class=\"_ _8\"> </span>Funduszu <span class=\"_ _e\"> </span>Inwestycyjnego <span class=\"_ _8\"> </span>Zamkni\u0119tego <span class=\"_ _8\"> </span>o  kolejne <span class=\"_ _8\"> </span>3 <span class=\"_ _8\"> </span>lata, <span class=\"_ _e\"> </span>tj. <span class=\"_ _8\"> </span>do  30 <span class=\"_ _8\"> </span>grudnia <span class=\"_ _8\"> </span>2027 <span class=\"_ _8\"> </span>roku  wraz z <span class=\"ff7\">pozostawieniem mo\u017cliwo\u015bci przed\u0142u\u017cania okresu dzia\u0142alno\u015bci maksymalnie o trzy lata.<span class=\"_ _1c\"> </span></span>Po <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>ko\u0144cz\u0105cym <span class=\"_ _0\"></span>okres <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>prawozdaw<span class=\"_ _1\"></span>czy, <span class=\"_ _0\"></span>tj. <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>8 <span class=\"_ _0\"></span>kwietnia <span class=\"_ _0\"></span>224 <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _0\"></span>Jednostka <span class=\"_ _0\"></span>dominuj\u0105ca <span class=\"_ _0\"></span>otrzyma\u0142a <span class=\"_ _0\"></span>odpis <span class=\"_ _0\"></span>prawomocnego <span class=\"_ _0\"></span>wyrok<span class=\"_ _0\"></span>u, <span class=\"_ _0\"></span>kt\u00f3r<span class=\"_ _0\"></span>y dotyczy podatku od nieruchomo\u015bci dl<span class=\"_ _1\"></span>a Gminy Suszec za 2013 rok. Po uw<span class=\"_ _1\"></span>zgl\u0119dnieniu otrzymanego wyroku, wysoko\u015b\u0107 zap\u0142aconych, a<span class=\"ff1\"> </span>mo\u017cliwych potencjalnie do odzyskania kwot spornego podatku od <span class=\"ff7\">nieruchomo\u015bci wynosi 8,1</span> mln PLN.<span class=\"_ _1c\"> </span>W grudniu <span class=\"_ _1\"></span>2023 roku <span class=\"_ _1\"></span>oraz po <span class=\"_ _1\"></span>dniu ko\u0144<span class=\"_ _1\"></span>cz\u0105cym okres sp<span class=\"_ _1\"></span>rawozdawczy tj. <span class=\"_ _1\"></span>w styczniu <span class=\"_ _1\"></span>i marcu <span class=\"_ _1\"></span>2024 roku Cz\u0142onkom <span class=\"_ _1\"></span>Zarz\u0105du JSW <span class=\"_ _1\"></span>zosta\u0142o wyp\u0142acone<span class=\"_ _1\"></span> wynagrodzenie zmienne za 2021 rok (uj\u0119te w kosztach 2021 roku) w \u0142\u0105cznej kwocie 1<span class=\"ff1\"> 005,1 tys. PLN.</span><div class=\"c w8 h4 gs136b\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h45 y19f ff2 fs7 fc2 sc0 ls8 ws0\">10.7.<span class=\"ffb ls0\"> <span class=\"ff3\">ZDARZENIA PO DNIU KO\u0143<span class=\"_ _0\"></span>CZ\u0104CYM OKRES S<span class=\"_ _0\"></span>PRAWOZDAWCZ<span class=\"_ _0\"></span>Y<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x8 h3 y1ef ff7 fs1 fc0 sc0 ls0 ws0\">Po <span class=\"_ _9\"></span>dniu <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>gr<span class=\"_ _0\"></span>udnia <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>tj. <span class=\"_ _b\"></span>po <span class=\"_ _9\"></span>dniu <span class=\"_ _9\"></span>ko\u0144cz\u0105cym <span class=\"_ _9\"></span>okres <span class=\"_ _9\"></span>sprawozdawczy, <span class=\"_ _b\"></span>zgodnie <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>posiadan\u0105 <span class=\"_ _9\"></span>wiedz\u0105, <span class=\"_ _9\"></span>nie<span class=\"_ _0\"></span><span class=\"ff1\"> </span>wyst\u0105pi\u0142y <span class=\"_ _b\"></span>inne <span class=\"_ _9\"></span>ni\u017c <span class=\"_ _9\"></span>wymienione </div><div class=\"t m0 x8 h3 y1f0 ff7 fs1 fc0 sc0 ls0 ws0\">poni\u017cej,  istotne  zdarzenia  mog\u0105ce  znacz\u0105co  wp\u0142yn\u0105\u0107  na<span class=\"_ _1\"></span>  ocen\u0119  sytuacji<span class=\"_ _0\"></span>  maj\u0105tkowej,  finansow<span class=\"_ _1\"></span>ej  i  wyniku  finansowego,  kt\u00f3re  nie  by\u0142yby </div><div class=\"t m0 x8 h3 y1f1 ff7 fs1 fc0 sc0 ls0 ws0\">uwzgl\u0119dnione w skonsolidowanym sprawozdaniu finansowym za rok obrotowy zako\u0144czony 31<span class=\"ff1\"> grudnia 2023 roku: </span></div><div class=\"t m0 x8 h3 y1f2 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">W <span class=\"_ _0\"></span>dniu <span class=\"_ _9\"></span>3 <span class=\"_ _9\"></span>stycznia <span class=\"_ _9\"></span>2024 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>Ra<span class=\"_ _0\"></span>da <span class=\"_ _9\"></span>Nadzorcza <span class=\"_ _0\"></span>JSW <span class=\"_ _9\"></span>podj\u0119\u0142a <span class=\"_ _9\"></span>uchwa\u0142\u0119 <span class=\"_ _9\"></span>dotycz\u0105c\u0105 <span class=\"_ _9\"></span>odwo\u0142ania <span class=\"_ _9\"></span>ze <span class=\"_ _9\"></span>sk\u0142adu <span class=\"_ _9\"></span>Zarz\u0105du <span class=\"_ _0\"></span>JSW <span class=\"_ _9\"></span>Pana <span class=\"_ _9\"></span>Wojciecha <span class=\"_ _9\"></span>Ka\u0142u\u017cy </span></div><div class=\"t m0 x53 h3 y1f3 ff1 fs1 fc0 sc0 lsf ws0\">ze<span class=\"ls0\"> <span class=\"ff7\">stanowiska <span class=\"_ _b\"></span>Zast\u0119pcy <span class=\"_ _b\"></span>Prezesa <span class=\"_ _8\"> </span>Zarz\u0105du <span class=\"_ _b\"></span>ds. <span class=\"_ _b\"> </span>Rozwoju <span class=\"_ _8\"> </span>JSW <span class=\"_ _b\"></span>XI <span class=\"_ _b\"></span>kad<span class=\"_ _0\"></span>encji <span class=\"_ _b\"></span>i <span class=\"_ _8\"> </span>powierzenia <span class=\"_ _b\"></span>Panu <span class=\"_ _b\"></span>Tomaszowi <span class=\"_ _8\"> </span>Cudnemu <span class=\"_ _b\"></span>pe\u0142nienia <span class=\"_ _b\"> </span>obo<span class=\"_ _0\"></span>wi\u0105zk\u00f3w </span></span></div><div class=\"t m0 x53 h3 ybfc ff7 fs1 fc0 sc0 ls0 ws0\">Zast\u0119pcy Prezesa Zarz\u0105du ds. Rozwoju od dnia 3 stycznia 2024 roku do dnia powo\u0142ania Zast\u0119pcy Prezesa Zarz\u0105du ds. Rozwoju.<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y1f5 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">W <span class=\"_ _5\"></span>dniu <span class=\"_ _5\"></span>30 <span class=\"_ _1\"></span>stycznia <span class=\"_ _5\"></span>2024 <span class=\"_ _5\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _5\"></span>Zarz\u0105d <span class=\"_ _1\"></span>JSW <span class=\"_ _5\"></span>wyrazi\u0142 <span class=\"_ _1\"></span>zgod\u0119 <span class=\"_ _5\"></span>na <span class=\"_ _5\"></span>wyd\u0142u\u017cenie <span class=\"_ _1\"></span>czasu <span class=\"_ _5\"></span>trwania <span class=\"_ _5\"></span>dzi<span class=\"_ _0\"></span>a\u0142ania <span class=\"_ _5\"></span>JSW <span class=\"_ _1\"></span>Stabilizacyjnego <span class=\"_ _5\"></span>Funduszu <span class=\"_ _5\"></span>Inw<span class=\"_ _0\"></span><span class=\"ff1\">estycyj<span class=\"_ _0\"></span>nego </span></span></div><div class=\"t m0 x53 h3 y1f6 ff7 fs1 fc0 sc0 ls0 ws0\">Zamkni\u0119tego <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>olejne <span class=\"_ _0\"></span>3 <span class=\"_ _9\"></span>lata, <span class=\"_ _0\"></span>tj. <span class=\"_ _9\"></span>do <span class=\"_ _0\"></span>30 <span class=\"_ _9\"></span>grudnia <span class=\"_ _0\"></span>2027 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>wraz <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>pozostawi<span class=\"_ _0\"></span>eniem <span class=\"_ _0\"></span>mo\u017cli<span class=\"_ _0\"></span>wo\u015bci <span class=\"_ _0\"></span>przed\u0142u\u017cania <span class=\"_ _9\"></span>okresu <span class=\"_ _0\"></span>dzi<span class=\"_ _0\"></span>a\u0142alno\u015bci <span class=\"_ _0\"></span>maksymalnie </div><div class=\"t m0 x53 h3 ybfd ff1 fs1 fc0 sc0 ls0 ws0\">o trzy lata. </div><div class=\"t m0 x8 h3 y1f8 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">W dniu 23 lutego 2024 roku Rada Nadzorcza JSW: </span></span></div><div class=\"t m0 x3 h3 y1f9 ff12 fs1 fc0 sc0 ls0 ws0\">\u2212<span class=\"ffc\"> <span class=\"_ _1a\"> </span><span class=\"ff7\">odwo\u0142a\u0142a z dniem 23 lutego 2024 roku Pana Tomasza Cudnego ze stanowiska Prezesa Zarz\u0105du JSW XI kadencji, dotychczas pe\u0142ni\u0105ceg<span class=\"ff1 ls1f\">o </span></span></span></div><div class=\"t m0 xea h3 ybfe ff7 fs1 fc0 sc0 ls0 ws0\">r\u00f3wnie\u017c<span class=\"ff1\"> </span>obowi\u0105zki Zast\u0119pcy Prezesa Zarz\u0105du ds., Rozwoju,<span class=\"ff1\"> </span></div><div class=\"t m0 x3 h3 ybff ff12 fs1 fc0 sc0 ls0 ws0\">\u2212<span class=\"ffc\"> <span class=\"_ _1a\"> </span><span class=\"ff7\">odwo\u0142a\u0142a z dniem 23 lutego 2024 roku Pana Sebastiana Bartosa ze stanowiska Zast\u0119pcy Prezesa Zarz\u0105du JSW ds. Handlu XI<span class=\"_ _0\"></span><span class=\"ff1\"> kadencji, </span></span></span></div><div class=\"t m0 x3 h3 yc00 ff12 fs1 fc0 sc0 ls0 ws0\">\u2212<span class=\"ffc\"> <span class=\"_ _1a\"> </span><span class=\"ff7\">delegowa\u0142a  Cz\u0142onka  Rady  Nadzorczej  Pana  Pa<span class=\"_ _1\"></span>w\u0142a  Rostkowskiego  do  czasowego <span class=\"_ _e\"> </span>wykon<span class=\"_ _0\"></span>ywania  czynno\u015bci  Prezesa  Zarz\u0105du  JSW<span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 xea h3 yad2 ff1 fs1 fc0 sc0 ls19 ws0\">XI<span class=\"ls0\"> <span class=\"ff7\">kadencji, r\u00f3wnocze\u015bnie <span class=\"_ _1\"></span>powierzaj\u0105c mu <span class=\"_ _1\"></span>pe\u0142nienie ob<span class=\"_ _1\"></span>owi\u0105zk\u00f3w Zast\u0119pcy <span class=\"_ _1\"></span>Prezesa Zarz\u0105du <span class=\"_ _1\"></span>JSW ds. <span class=\"_ _1\"></span>Rozwoju. <span class=\"_ _1\"></span>Okres delegowania <span class=\"_ _1\"></span>zosta\u0142<span class=\"ff1\"> </span></span></span></div><div class=\"t m0 xea h3 yc01 ff7 fs1 fc0 sc0 ls0 ws0\">ustalony <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>czas <span class=\"_ _b\"></span>od <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>nia <span class=\"_ _9\"></span>23 <span class=\"_ _b\"></span>lutego <span class=\"_ _9\"></span>2024 <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _9\"></span>do <span class=\"_ _b\"></span>dnia <span class=\"_ _9\"></span>22 <span class=\"_ _b\"></span>maja <span class=\"_ _9\"></span>2024 <span class=\"_ _b\"></span>roku <span class=\"_ _9\"></span>w\u0142\u0105cznie, <span class=\"_ _b\"></span>jednak <span class=\"_ _9\"></span>ni<span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>d\u0142u\u017cej <span class=\"_ _9\"></span>ni\u017c <span class=\"_ _b\"></span>do<span class=\"ff1\"> </span>dnia <span class=\"_ _9\"></span>powo\u0142ania <span class=\"_ _b\"></span>Prezesa </div><div class=\"t m0 xea h3 y1aa ff7 fs1 fc0 sc0 ls0 ws0\">Zarz\u0105du, z zastrze\u017ceniem art. 383 \u00a7 1 Ksh,<span class=\"ff1\"> </span></div><div class=\"t m0 x3 h3 y1ab ff12 fs1 fc0 sc0 ls0 ws0\">\u2212<span class=\"ffc\"> <span class=\"_ _1a\"> </span><span class=\"ff7\">powierzy\u0142a Panu Robertowi <span class=\"_ _1\"></span>Ostrowskiemu pe\u0142nienie <span class=\"_ _1\"></span>obowi\u0105zk\u00f3w Zast\u0119pcy Prezesa <span class=\"_ _1\"></span>Zarz\u0105du JSW ds. <span class=\"_ _1\"></span>Handlu <span class=\"_ _1\"></span>od dnia 23<span class=\"_ _1\"></span> lutego 2024 <span class=\"_ _1\"></span>ro<span class=\"_ _0\"></span><span class=\"ff1\">ku </span></span></span></div><div class=\"t m0 xea h3 yb64 ff7 fs1 fc0 sc0 ls0 ws0\">do dnia <span class=\"_ _1\"></span>powo\u0142ania Zast\u0119pcy <span class=\"_ _1\"></span>Prezesa Zarz\u0105du ds.<span class=\"ff1\"> </span>Handlu. <span class=\"_ _1\"></span>Pan Robert <span class=\"_ _1\"></span>Ostrowski w w<span class=\"_ _1\"></span>y\u017cej wskazanym <span class=\"_ _1\"></span>okresie pozostaje r\u00f3wnie\u017c <span class=\"_ _1\"></span>Zast\u0119pc\u0105 </div><div class=\"t m0 xea h3 ybaf ff7 fs1 fc0 sc0 ls0 ws0\">Prezesa Zarz\u0105du JSW ds. Ekonomicznych. <span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y1ae ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">W dniu 14 marca 2024 roku Rada Nadzorcza JSW: </span></span></div><div class=\"t m0 x3 h3 y1af ff12 fs1 fc0 sc0 ls0 ws0\">\u2212<span class=\"ffc\"> <span class=\"_ _1a\"> </span><span class=\"ff7\">odwo\u0142a\u0142a <span class=\"_ _d\"> </span>z <span class=\"_ _d\"> </span>dniem <span class=\"_ _d\"> </span>14 <span class=\"_ _d\"> </span>marca <span class=\"_ _f\"> </span>2024  roku <span class=\"_ _d\"> </span>Pana <span class=\"_ _d\"> </span>Edwarda <span class=\"_ _d\"> </span>Pa\u017adziorko <span class=\"_ _d\"> </span>ze <span class=\"_ _d\"> </span>stanowiska <span class=\"_ _d\"> </span>Zast\u0119pcy <span class=\"_ _d\"> </span>Prez<span class=\"_ _0\"></span>esa <span class=\"_ _d\"> </span>Zarz\u0105du <span class=\"_ _d\"> </span>ds. <span class=\"_ _f\"> </span>Technicznych<span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 xea h3 y1b0 ff1 fs1 fc0 sc0 ls0 ws0\">i Operacyjnych XI kadencji </div><div class=\"t m0 x3 h3 y201 ff12 fs1 fc0 sc0 ls0 ws0\">\u2212<span class=\"ffc\"> <span class=\"_ _1a\"> </span><span class=\"ff7\">powo\u0142a\u0142a z dniem<span class=\"_ _1\"></span> 15 <span class=\"_ _1\"></span>marca 2024 <span class=\"_ _1\"></span>roku Pana<span class=\"_ _1\"></span> Adama <span class=\"_ _1\"></span>Rozmusa na<span class=\"_ _1\"></span> stanowisko Zast\u0119pcy <span class=\"_ _1\"></span>Prezesa Zarz\u0105du <span class=\"_ _1\"></span>ds. <span class=\"_ _1\"></span>Technicznych i<span class=\"ff1\"> Oper<span class=\"_ _0\"></span>acyjnych<span class=\"_ _1\"></span> </span></span></span></div><div class=\"t m0 xea h3 y86b ff1 fs1 fc0 sc0 ls0 ws0\">XI kadencji, </div><div class=\"t m0 x3 h3 yc02 ff12 fs1 fc0 sc0 ls0 ws0\">\u2212<span class=\"ffc\"> <span class=\"_ _1a\"> </span><span class=\"ff7\">powo\u0142a\u0142a z dniem 15 marca 2024 roku Pani\u0105 Jolant\u0119 Gruszk\u0119 na stanowisko Zast\u0119pcy Prezesa Zarz<span class=\"_ _0\"></span>\u0105du ds. Handlu XI kad<span class=\"_ _1\"></span>encji.<span class=\"ff1\"> </span></span></span></div><div class=\"t m0 x8 h3 y1b4 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">W <span class=\"_ _9\"></span>dniu <span class=\"_ _b\"></span>11 <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>wietnia <span class=\"_ _9\"></span>2024 <span class=\"_ _b\"></span>roku <span class=\"_ _b\"></span>Zarz\u0105d <span class=\"_ _b\"></span>JSW <span class=\"_ _9\"></span>podj\u0105\u0142 <span class=\"_ _b\"></span>uchwa\u0142\u0119 <span class=\"_ _9\"></span>o <span class=\"_ _b\"> </span>wyst\u0105pieni<span class=\"_ _0\"></span>u <span class=\"_ _9\"></span>si<span class=\"_ _0\"></span>\u0142y <span class=\"_ _b\"></span>wy\u017cszej <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>JSW <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>poinformowaniu <span class=\"_ _9\"></span>kontrahent\u00f3w <span class=\"_ _b\"></span>Grupy <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _b\"></span>jej </span></span></div><div class=\"t m0 x53 h3 y760 ff7 fs1 fc0 sc0 ls0 ws0\">wyst\u0105pieniu  oraz  jej <span class=\"_ _d\"> </span>konsekwencjach  dla  zobowi\u0105za<span class=\"_ _0\"></span>\u0144  obj\u0119tych  dzia\u0142a<span class=\"_ _0\"></span>niem <span class=\"_ _d\"> </span>si\u0142y  wy\u017cszej. <span class=\"_ _d\"> </span>Podj\u0119cie  przedmiotowej  decyzji<span class=\"_ _0\"></span>  zwi\u0105zane  jest </div><div class=\"t m0 x53 h3 y761 ff1 fs1 fc0 sc0 ls0 ws0\">z <span class=\"ff7\">wyst\u0105pieniem <span class=\"_ _1\"></span>w dn<span class=\"_ _1\"></span>iu 5 <span class=\"_ _5\"></span>k<span class=\"_ _0\"></span>wietnia <span class=\"_ _1\"></span>2024 roku <span class=\"_ _5\"></span>po\u017caru endogenicznego w<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>KWK Budryk. <span class=\"_ _1\"></span>W <span class=\"_ _1\"></span>wyniku <span class=\"_ _1\"></span>dokonanych <span class=\"_ _1\"></span>analiz szacowane <span class=\"_ _5\"></span>skutki zdar<span class=\"_ _0\"></span><span class=\"ff1\">zenia </span></span></div><div class=\"t m0 x53 h3 y762 ff7 fs1 fc0 sc0 ls0 ws0\">w 2024 roku ocenia si\u0119 na 400<span class=\"_ _1\"></span> tys. ton zmniejszenia poziomu<span class=\"ff1\"> </span>produkcji w<span class=\"_ _1\"></span> KWK Budryk. Na dzie\u0144 zatw<span class=\"_ _1\"></span>ierdzenia niniejszego skonsolidowan<span class=\"_ _1\"></span>ego </div><div class=\"t m0 x53 h3 y80f ff7 fs1 fc0 sc0 ls0 ws0\">sprawozdania finansowego nie jest mo\u017cliwy do okre\u015blenia pe\u0142ny wp\u0142yw zdarzenia na<span class=\"ff1\"> </span>perspektywy Grupy w przysz\u0142o\u015bci. <span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y598 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">W dniu 17 kwietnia 2024 roku Rada Nadzorcza JSW: </span></span></div><div class=\"t m0 x3 h3 y473 ff12 fs1 fc0 sc0 ls0 ws0\">\u2212<span class=\"ffc\"> <span class=\"_ _1a\"> </span><span class=\"ff7\">odwo\u0142a\u0142a <span class=\"_ _1\"></span>z <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>niem <span class=\"_ _1\"></span>6 <span class=\"_ _1\"></span>maja <span class=\"_ _5\"></span>2<span class=\"_ _0\"></span>024 <span class=\"_ _5\"></span>roku Pana <span class=\"_ _5\"></span>Roberta Ostrowskiego <span class=\"_ _5\"></span>ze <span class=\"_ _1\"></span>stanowiska Zast\u0119pcy <span class=\"_ _5\"></span>Prezesa Zarz\u0105du <span class=\"_ _5\"></span>ds. <span class=\"_ _1\"></span>Ekonomicznych <span class=\"_ _5\"></span>XI kaden<span class=\"_ _1\"></span>cji,<span class=\"_ _0\"></span><span class=\"ff1\"> </span></span></span></div><div class=\"t m0 x3 h3 yc03 ff12 fs1 fc0 sc0 ls0 ws0\">\u2212<span class=\"ffc\"> <span class=\"_ _1a\"> </span><span class=\"ff7\">powo\u0142a\u0142a z dniem 30 kwietnia 2024 roku Pana Ryszarda Janta<span class=\"ff1\"> </span>na stanowi<span class=\"_ _0\"></span>sko Prezesa Zarz\u0105du XI kadencji,<span class=\"ff1\"> </span></span></span></div><div class=\"t m0 x3 h3 yc04 ff12 fs1 fc0 sc0 ls0 ws0\">\u2212<span class=\"ffc\"> <span class=\"_ _1a\"> </span><span class=\"ff7\">powierzy\u0142a <span class=\"_ _9\"></span>Panu <span class=\"_ _9\"></span>Ryszardowi <span class=\"_ _9\"></span>Janta <span class=\"_ _9\"></span>pe\u0142nienie <span class=\"_ _9\"></span>obowi\u0105zk\u00f3w <span class=\"_ _9\"></span>Zast\u0119pcy <span class=\"_ _9\"></span>Prezesa <span class=\"_ _9\"></span>Zarz\u0105du <span class=\"_ _9\"></span>ds. <span class=\"_ _9\"></span>Rozwoju <span class=\"_ _9\"></span>od <span class=\"_ _0\"></span>dnia <span class=\"_ _9\"></span>30 <span class=\"_ _9\"></span>kwietnia <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>dnia <span class=\"_ _9\"></span>6 <span class=\"_ _9\"></span>maja<span class=\"_ _0\"></span><span class=\"ff1\"> </span></span></span></div><div class=\"t m0 xea h3 yc05 ff1 fs1 fc0 sc0 ls3 ws0\">2024<span class=\"ls0\"> <span class=\"ff7\">roku. Pan Ryszard Janta w wy\u017cej wskazanym okresie pozostaje r\u00f3wnie\u017c Prezesem Zarz<span class=\"_ _0\"></span>\u0105du JSW,</span> </span></div><div class=\"t m0 x3 h3 y209 ff12 fs1 fc0 sc0 ls0 ws0\">\u2212<span class=\"ffc\"> <span class=\"_ _1a\"> </span><span class=\"ff7\">powo\u0142a\u0142a <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>dniem <span class=\"_ _9\"></span>6 <span class=\"_ _9\"></span>maja <span class=\"_ _0\"></span>2024 <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>Pana <span class=\"_ _0\"></span>Remigiusza <span class=\"_ _9\"></span>Krzy\u017canowskiego <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>stanowisko <span class=\"_ _9\"></span>Zast\u0119pcy <span class=\"_ _0\"></span>Prezesa <span class=\"_ _9\"></span>Zarz\u0105du <span class=\"_ _0\"></span>ds. <span class=\"_ _9\"></span>Ekonomicznych </span></span></div><div class=\"t m0 xea h3 y20a ff1 fs1 fc0 sc0 ls19 ws0\">XI<span class=\"ls0\"> kadencji, </span></div><div class=\"t m0 x3 h3 y20b ff12 fs1 fc0 sc0 ls0 ws0\">\u2212<span class=\"ffc\"> <span class=\"_ _1a\"> </span><span class=\"ff7\">powo\u0142a\u0142a z dniem 6 maja 2024 roku Pana Jaros\u0142awa Klucznioka na stanowisko Zast\u0119py Prezesa Zarz\u0105du ds. Rozwoju X<span class=\"ff1\">I kadencji.</span></span></span><span class=\"ffc\"><span class=\"ff7\"><span class=\"ff1\"><span class=\"_ _0\"></span> </span></span></span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "ZOBOWI\u0104ZANIA Z TYTU\u0141U ZAD\u0141U\u017bENIA<span class=\"_ _1c\"> </span><span class=\"ff2\"> </span>Kredyty, po\u017cyczki <span class=\"_ _1\"></span><span class=\"ff2\"> </span>W <span class=\"_ _1\"></span>momencie <span class=\"_ _5\"></span><span class=\"ff5\">pocz\u0105tkowego <span class=\"_ _5\"></span>uj\u0119cia <span class=\"_ _1\"></span>kredyty <span class=\"_ _5\"></span>i <span class=\"_ _1\"></span>po\u017cyczki <span class=\"_ _1\"></span>ujmuje <span class=\"_ _5\"></span>si\u0119 <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>wa<span class=\"_ _0\"></span>rto\u015bci <span class=\"_ _5\"></span>godziwej, <span class=\"_ _5\"></span>pomniejszonej <span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>oniesione <span class=\"_ _5\"></span>koszty <span class=\"_ _1\"></span>transakcyjn<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>(w <span class=\"_ _5\"></span>tym:<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _5\"></span><span class=\"ff5\">prowizja <span class=\"_ _1\"></span>aran\u017c<span class=\"_ _1\"></span>acyjna, </span></span></span>prowizja od <span class=\"_ _0\"></span>zaanga\u017cowania, gwarancja <span class=\"_ _0\"></span>ubezpieczeniowa). Po <span class=\"_ _0\"></span>pocz\u0105tkowym uj\u0119ciu <span class=\"_ _0\"></span>zobowi\u0105zania te <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>wykazywane w<span class=\"_ _0\"></span>ed\u0142ug <span class=\"_ _0\"></span>zamortyzowanego kosztu. <span class=\"_ _0\"></span>Wszelkie<span class=\"_ _1\"></span> r\u00f3\u017cnice <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>omi\u0119dzy <span class=\"_ _5\"></span>otrzyman\u0105 <span class=\"_ _1\"></span>kwot\u0105 <span class=\"_ _1\"></span>(pomn<span class=\"_ _1\"></span>iejszon\u0105 <span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>koszty tran<span class=\"_ _1\"></span>sakcyjne) <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>warto\u015bci<span class=\"_ _1\"></span>\u0105 w<span class=\"_ _1\"></span>ykupu <span class=\"_ _5\"></span>u<span class=\"_ _0\"></span>jmuje <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _5\"></span>metod\u0105 <span class=\"_ _1\"></span>efektywnej <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>topy <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span><span class=\"ff4\">rocentowej <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>skonsolidowa<span class=\"_ _1\"></span>nym </span>sprawozdaniu z wyniku <span class=\"_ _0\"></span>finansowego i <span class=\"_ _0\"></span>innych ca\u0142kowitych dochod\u00f3w, p<span class=\"_ _0\"></span>rzez okres obowi\u0105zywania odno\u015bnych um\u00f3w. <span class=\"_ _0\"></span>Naliczone odsetki odnoszone s\u0105 <span class=\"_ _0\"></span>do koszt\u00f3w finansowych, <span class=\"_ _d\"> </span>ch<span class=\"_ _1\"></span>yba <span class=\"_ _d\"> </span>\u017ce <span class=\"_ _d\"> </span>podl<span class=\"_ _1\"></span>egaj\u0105 <span class=\"_ _d\"> </span>aktywo<span class=\"_ _1\"></span>waniu <span class=\"_ _d\"> </span>w <span class=\"_ _d\"> </span>w<span class=\"_ _1\"></span>arto\u015bci <span class=\"_ _d\"> </span>rzeczowych  aktyw\u00f3w <span class=\"_ _d\"> </span>trwa\u0142ych. <span class=\"_ _d\"> </span>Kr<span class=\"_ _1\"></span>edyty <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>po\u017cyc<span class=\"_ _1\"></span>zki <span class=\"_ _d\"> </span>w <span class=\"_ _d\"> </span>waluci<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>obcej <span class=\"_ _d\"> </span>mog<span class=\"_ _1\"></span>\u0105 <span class=\"_ _d\"> </span>b<span class=\"_ _0\"></span>y\u0107<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>wyz<span class=\"_ _1\"></span>naczone do<span class=\"ls0\"> <span class=\"ff5\">rachunko<span class=\"_ _1\"></span>wo\u015bci zabezpiec<span class=\"_ _1\"></span>ze\u0144 (szczeg\u00f3\u0142y w N<span class=\"_ _1\"></span>ocie 9.5.1.).<span class=\"_ _1c\"> </span></span></span>ZOBOWI\u0104ZANIA Z TYTU\u0141U ZAD\u0141U\u017bENIA<span class=\"ff2\"> </span>Nota 31.12.2023 31.12.2022 Kredyty i po\u017cycz<span class=\"_ _1\"></span>ki<span class=\"ff1\"> </span>6.1 1 418,2 1 294,0 Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u leasingu <span class=\"ff1\"> </span>6.2 640,3 581,8 RAZEM 2 058,5 1 875,8 w tym: \u2012<span class=\"ffc\"> <span class=\"ff7\">d\u0142ugoterminow<span class=\"_ _1\"></span>e<span class=\"ff1\"> </span></span></span>1 164,8 1 096,4 \u2012<span class=\"ffc\"> <span class=\"ff7\">kr\u00f3tkotermin<span class=\"_ _1\"></span>owe<span class=\"ff1\"> </span></span></span>893,7 779,4 6.1.<span class=\"ffb ls0\"> <span class=\"ff3\">KREDYTY I PO\u017bYCZKI<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>31.12.2023 31.12.2022 D\u0141UGOTERMIN<span class=\"_ _1\"></span>OWE:<span class=\"ff2\"> </span>782,4 755,2 Kredyty bankow<span class=\"_ _1\"></span>e 133,9 155,5 Po\u017cyczki<span class=\"ff1\"> </span>648,5 599,7 KR\u00d3TKOTERMI<span class=\"_ _1\"></span>NOWE:<span class=\"ff2\"> </span>635,8 538,8 Kredyty bankow<span class=\"_ _1\"></span>e 22,7 62,6 Po\u017cyczki<span class=\"ff1\"> </span>613,1 476,2 RAZEM 1 418,2 1 294,0 Zaci\u0105gni\u0119te kredyty i po\u017cyczki wed\u0142ug terminu zapadalno\u015bci na dzie\u0144 31 grudnia 2023 roku:<span class=\"ff1\"> </span>Waluta kredytu/<span class=\"_ _1\"></span> po\u017cyczki<span class=\"ff2\"> </span>Warto\u015b\u0107<span class=\"ff2\"> </span>kredytu/po\u017cycz<span class=\"_ _1\"></span>ki<span class=\"ff2\"> </span>na koniec okresu sprawozdawczeg<span class=\"_ _1\"></span>o Z tego o termini<span class=\"_ _1\"></span>e sp\u0142aty przypad<span class=\"_ _1\"></span>aj\u0105cym w okre<span class=\"_ _1\"></span>sie:<span class=\"ff2\"> </span>kr\u00f3tkoterminow<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span>d\u0142ugoterminow<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span>od 1 roku do 2 lat od 2 lat  do 3 lat od 3 lat do 5 lat powy\u017cej<span class=\"ff2\"> </span>5 lat Kredyty USD 156,6 22,7 22,3 22,3 44,7 44,6 Po\u017cyczki<span class=\"ff2\"> </span>PLN 1 261,6 613,1 85,3 96,2 247,8 219,2 RAZEM 1 418,2 635,8 107,6 118,5 292,5 263,8 Zaci\u0105gni\u0119te kredyty i po\u017cyczki wed\u0142ug terminu zapadalno\u015bci na dzie\u0144 31 grudnia 2022 roku:<span class=\"ff1\"> </span>Waluta kredytu/<span class=\"_ _1\"></span> po\u017cyczki<span class=\"ff2\"> </span>Warto\u015b\u0107<span class=\"ff2\"> </span>kredytu/po\u017cycz<span class=\"_ _1\"></span>ki<span class=\"ff2\"> </span>na koniec okresu sprawozdawczeg<span class=\"_ _1\"></span>o Z tego o termini<span class=\"_ _1\"></span>e sp\u0142aty przypad<span class=\"_ _1\"></span>aj\u0105cym w okre<span class=\"_ _1\"></span>sie:<span class=\"ff2\"> </span>kr\u00f3tkoterminow<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span>d\u0142ugoterminow<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span>od 1 roku do 2 lat od 2 lat do 3 lat od 3 lat do 5 lat powy\u017cej<span class=\"ff2\"> </span>5 lat Kredyty PLN 218,1 62,6 62,2 62,2 31,1 - Po\u017cyczki<span class=\"ff2\"> </span>PLN 1 075,9 476,2 293,5 65,3 103,8 137,1 RAZEM 1 294,0 538,8 355,7 127,5 134,9 137,1<div class=\"c w8 h4 gs498\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h3 y45 ff7 fs1 fc0 sc0 ls0 ws0\">Grupa dysponuje nast\u0119puj\u0105cymi niewykorzystanymi liniami kredytowymi:<span class=\"ff1\"> </span></div></div><div class=\"c wd h46 gs499\"><div class=\"t m0 x29 h17 y24a ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w9b h46 gs49a\"><div class=\"t m0 x49 h17 y24a ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w9a h70 gs49b\"><div class=\"t m0 x4 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Niewykorzystane li<span class=\"_ _1\"></span>nie kredytowe* </div></div><div class=\"c wd h70 gs49c\"><div class=\"t m0 x7b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">470,0 </div></div><div class=\"c w9b h70 gs49d\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">400,0 </div></div><div class=\"c w8 h4 gs498\"><div class=\"t m0 x8 h9 y292 ff4 fs2 fc0 sc0 ls0 ws0\">*<span class=\"ls6\">    </span>Na <span class=\"_ _9\"></span>31 <span class=\"_ _0\"></span>gru<span class=\"_ _0\"></span>dnia <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _0\"></span>rok<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>kwota <span class=\"_ _9\"></span>430,0 <span class=\"_ _0\"></span>mln<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>PLN <span class=\"_ _0\"></span>dotyczy <span class=\"_ _9\"></span>kredytu <span class=\"_ _0\"></span>od<span class=\"_ _0\"></span>nawialnego <span class=\"_ _9\"></span>B <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>ramach <span class=\"_ _0\"></span>Um<span class=\"_ _0\"></span>owy <span class=\"_ _0\"></span>Fin<span class=\"_ _0\"></span>ansowania <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>Konsorcjum <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>023<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>oku <span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>az <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>grudnia <span class=\"_ _0\"></span>2022 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>kw<span class=\"_ _0\"></span>ota </div><div class=\"t m0 x73 h3 y4ae ff4 fs2 fc0 sc0 ls0 ws0\">360,0 <span class=\"ff5\">mln PLN dotyczy\u0142a<span class=\"_ _0\"></span> kredytu odnawialnego <span class=\"_ _0\"></span>B w</span> ramac<span class=\"_ _0\"></span>h Umowy Finansowa<span class=\"_ _0\"></span>nia z Konsorcjum z 2019 r<span class=\"_ _0\"></span>oku.<span class=\"ff1 fs1\"> </span></div><div class=\"t m0 x8 h3 y483 ff7 fs1 fc0 sc0 ls0 ws0\">\u015arednie (nominalne) oprocentowanie kredyt\u00f3w i po\u017cyczek:<span class=\"ff1\"> </span></div></div><div class=\"c wd h46 gs49e\"><div class=\"t m0 x29 h17 y24a ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w9b h46 gs49f\"><div class=\"t m0 x49 h17 y24a ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w9a h70 gs4a0\"><div class=\"t m0 x4 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">PLN </div></div><div class=\"c wd h70 gs4a1\"><div class=\"t m0 x3c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">5,06% </div></div><div class=\"c w9b h70 gs4a2\"><div class=\"t m0 x1e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">2,45% </div></div><div class=\"c w9a h9c gs4a3\"><div class=\"t m0 x4 h16 y4b1 ff1 fs4 fc0 sc0 ls0 ws0\">USD </div></div><div class=\"c wd h9c gs4a4\"><div class=\"t m0 x3c h16 y4b1 ff1 fs4 fc0 sc0 ls0 ws0\">7,90% </div></div><div class=\"c w9b h9c gs4a5\"><div class=\"t m0 x1e h16 y4b1 ff1 fs4 fc0 sc0 ls0 ws0\">7,40% </div></div><div class=\"c w8 h4 gs498\"><div class=\"t m0 x8 h3 y4b2 ff7 fs1 fc0 sc0 ls0 ws0\">G\u0142\u00f3wne zobowi\u0105zania z tytu\u0142u kredyt\u00f3w i po\u017cyczek po przeliczeniu na PLN przedstawia ta<span class=\"_ _1\"></span>bela poni\u017cej.<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w9c h9d gs4a6\"><div class=\"t m0 x49 h17 y282 ff3 fs4 fc0 sc0 ls0 ws0\">Kredyt/ po\u017cyczka<span class=\"ff2\"> </span></div></div><div class=\"c w2b h9d gs4a7\"><div class=\"t m0 x43 h17 y16d ff2 fs4 fc0 sc0 ls0 ws0\">Data </div><div class=\"t m0 x38 h17 y16c ff2 fs4 fc0 sc0 ls0 ws0\">zawarcia </div></div><div class=\"c w4f h9d gs4a8\"><div class=\"t m0 x5e h17 y282 ff2 fs4 fc0 sc0 ls0 ws0\">Cel </div></div><div class=\"c w9d h9d gs4a9\"><div class=\"t m0 x1a h17 y16d ff2 fs4 fc0 sc0 ls0 ws0\">Oprocen-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x65 h17 y16c ff2 fs4 fc0 sc0 ls0 ws0\">towanie </div></div><div class=\"c w9e h9d gs4aa\"><div class=\"t m0 x12 h17 y16d ff2 fs4 fc0 sc0 ls0 ws0\">Termin </div><div class=\"t m0 x27 h17 y16c ff3 fs4 fc0 sc0 ls0 ws0\">sp\u0142aty<span class=\"ff2\"> </span></div></div><div class=\"c w9f h9d gs4ab\"><div class=\"t m0 x38 h17 y27c ff2 fs4 fc0 sc0 ls0 ws0\">Waluta </div><div class=\"t m0 x28 h17 y16d ff3 fs4 fc0 sc0 ls0 ws0\">kredyt\u00f3w </div><div class=\"t m0 x6b h17 y16c ff2 fs4 fc0 sc0 ls0 ws0\">oraz </div><div class=\"t m0 x1a h17 y12 ff3 fs4 fc0 sc0 ls0 ws0\">po\u017cyczek<span class=\"ff2\"> </span></div></div><div class=\"c wa0 h9d gs4ac\"><div class=\"t m0 x4c h17 y27c ff2 fs4 fc0 sc0 ls0 ws0\">Wycena </div><div class=\"t m0 x1a h17 y16d ff2 fs4 fc0 sc0 ls0 ws0\">bilansowa </div><div class=\"t m0 x27 h17 y16c ff3 fs4 fc0 sc0 ls0 ws0\">na dzie\u0144 </div><div class=\"t m0 x1a h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c wa1 h9d gs4ad\"><div class=\"t m0 x32 h17 y27c ff2 fs4 fc0 sc0 ls0 ws0\">Wycena </div><div class=\"t m0 x2e h17 y16d ff2 fs4 fc0 sc0 ls0 ws0\">bilansowa </div><div class=\"t m0 xb h17 y16c ff3 fs4 fc0 sc0 ls0 ws0\">na dzie\u0144 </div><div class=\"t m0 x65 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w9c h9e gs4ae\"><div class=\"t m0 x2 h17 y25d ff2 fs4 fcb sc0 ls0 ws0\">FINANSOWANIE U<span class=\"_ _1\"></span>DZIELONE J<span class=\"_ _1\"></span>SW </div></div><div class=\"c wa0 h9e gs4af\"><div class=\"t m0 x14 h17 y25d ff2 fs4 fcb sc0 ls0 ws0\">843,7 </div></div><div class=\"c wa1 h9e gs4b0\"><div class=\"t m0 x42 h17 y25d ff2 fs4 fcb sc0 ls0 ws0\">1 030,9 </div></div><div class=\"c w9c h9e gs4b1\"><div class=\"t m0 x2 h17 y25d ff3 fs4 fc0 sc0 ls0 ws0\">UMOWY PO\u017bYCZ<span class=\"_ _1\"></span>EK Z PFR, w t<span class=\"_ _1\"></span>ym:<span class=\"ff2\"> </span></div></div><div class=\"c wa0 h9e gs4b2\"><div class=\"t m0 x14 h17 y25d ff2 fs4 fc0 sc0 ls0 ws0\">353,5 </div></div><div class=\"c wa1 h9e gs4b3\"><div class=\"t m0 x4a h17 y25d ff2 fs4 fc0 sc0 ls0 ws0\">692,7 </div></div><div class=\"c w9c h9f gs4b4\"><div class=\"t m0 x2 h17 y4b7 ff3 fs4 fc2 sc0 ls0 ws0\">PO\u017bYCZKA P\u0141YN<span class=\"_ _1\"></span>NO\u015aCIOWA </div><div class=\"t m0 x2 h54 y389 ff2 fs4 fc2 sc0 ls0 ws0\">POLSKIEGO FUN<span class=\"_ _1\"></span>DUSZU RO<span class=\"_ _1\"></span>ZWOJU *<span class=\"fs1\"> </span></div></div><div class=\"c w2b h9f gs4b5\"><div class=\"t m0 x12 h16 y4b8 ff1 fs4 fc0 sc0 ls0 ws0\">09.12.2020 </div></div><div class=\"c w4f h9f gs4b6\"><div class=\"t m0 x2 h7 y4b9 ff7 fs2 fc0 sc0 ls0 ws0\">Finansowanie bie\u017c\u0105cej </div><div class=\"t m0 x2 h7 y4ba ff7 fs2 fc0 sc0 ls0 ws0\">dzia\u0142alno\u015bci, w<span class=\"ff1\"> tym </span></div><div class=\"t m0 x2 h7 y4bb ff7 fs2 fc0 sc0 ls0 ws0\">kapita\u0142u obrotowego<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w9d h9f gs4b7\"><div class=\"t m0 x4c h16 y4b8 ff7 fs4 fc0 sc0 ls0 ws0\">sta\u0142e<span class=\"ff1\"> </span></div></div><div class=\"c w9e h9f gs4b8\"><div class=\"t m0 x2 h16 y17f ff1 fs4 fc0 sc0 ls0 ws0\">30.09.2024 </div><div class=\"t m0 x65 h7 y4bc ff1 fs2 fc0 sc0 ls0 ws0\">kwartalnie </div><div class=\"t m0 x28 h7 y25e ff1 fs2 fc0 sc0 ls18 ws0\">od<span class=\"ls0\"> czerwca </span></div><div class=\"t m0 x2e h7 y68 ff1 fs2 fc0 sc0 ls0 ws0\">2021 roku </div></div><div class=\"c w9f h9f gs4b9\"><div class=\"t m0 xb h16 y4b8 ff1 fs4 fc0 sc0 ls0 ws0\">PLN </div></div><div class=\"c wa0 h9f gs4ba\"><div class=\"t m0 x14 h16 y4b8 ff1 fs4 fc0 sc0 ls0 ws0\">325,9 </div></div><div class=\"c wa1 h9f gs4bb\"><div class=\"t m0 x4a h16 y4b8 ff1 fs4 fc0 sc0 ls0 ws0\">638,7 </div></div><div class=\"c w9c ha0 gs4bc\"><div class=\"t m0 x2 h17 y4bd ff3 fs4 fc2 sc0 ls0 ws0\">PO\u017bYCZKA PR<span class=\"_ _1\"></span>EFERENCYJNA </div><div class=\"t m0 x2 h54 ya0 ff2 fs4 fc2 sc0 ls0 ws0\">POLSKIEGO FUN<span class=\"_ _1\"></span>DUSZU RO<span class=\"_ _1\"></span>ZWOJU *<span class=\"fs1\"> </span></div></div><div class=\"c w2b ha0 gs4bd\"><div class=\"t m0 x12 h16 y282 ff1 fs4 fc0 sc0 ls0 ws0\">23.12.2020 </div></div><div class=\"c w4f ha0 gs4be\"><div class=\"t m0 x2 h7 y4be ff7 fs2 fc0 sc0 ls0 ws0\">Finansowanie bie\u017c\u0105cej </div><div class=\"t m0 x2 h7 y4bf ff7 fs2 fc0 sc0 ls0 ws0\">dzia\u0142alno\u015bci, w<span class=\"ff1\"> tym </span></div><div class=\"t m0 x2 h7 y455 ff7 fs2 fc0 sc0 ls0 ws0\">kapita\u0142u obrotowego<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w9d ha0 gs4bf\"><div class=\"t m0 x4c h16 y282 ff7 fs4 fc0 sc0 ls0 ws0\">sta\u0142e<span class=\"ff1\"> </span></div></div><div class=\"c w9e ha0 gs4c0\"><div class=\"t m0 x2 h16 y4c0 ff1 fs4 fc0 sc0 ls0 ws0\">30.09.2024 </div><div class=\"t m0 x65 h7 y4c1 ff1 fs2 fc0 sc0 ls0 ws0\">kwartalnie </div><div class=\"t m0 x28 h7 y20f ff1 fs2 fc0 sc0 ls18 ws0\">od<span class=\"ls0\"> czerwca </span></div><div class=\"t m0 x65 h16 y12 ff1 fs2 fc0 sc0 ls0 ws0\">2021<span class=\"fs4\"> roku </span></div></div><div class=\"c w9f ha0 gs4c1\"><div class=\"t m0 xb h16 y282 ff1 fs4 fc0 sc0 ls0 ws0\">PLN </div></div><div class=\"c wa0 ha0 gs4c2\"><div class=\"t m0 x8f h16 y282 ff1 fs4 fc0 sc0 ls0 ws0\">27,6 </div></div><div class=\"c wa1 ha0 gs4c3\"><div class=\"t m0 x3f h16 y282 ff1 fs4 fc0 sc0 ls0 ws0\">54,0 </div></div><div class=\"c wa2 h5a gs4c4\"><div class=\"t m0 x2 h54 y14 ff2 fs4 fc0 sc0 ls0 ws0\">UMOWA FINAN<span class=\"_ _1\"></span>SOWANIA Z KONSOR<span class=\"_ _1\"></span>CJUM Z 20<span class=\"_ _1\"></span>23 ROKU, w tym<span class=\"fs1\">: </span></div></div><div class=\"c wa0 h5a gs4c5\"><div class=\"t m0 x14 h17 y14 ff2 fs4 fc0 sc0 ls0 ws0\">361,5 </div></div><div class=\"c wa1 h5a gs4c6\"><div class=\"t m0 x36 h17 y14 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9c ha1 gs4c7\"><div class=\"t m0 x2 h17 y498 ff3 fs4 fc2 sc0 ls0 ws0\">PO\u017bYCZKA TE<span class=\"_ _1\"></span>RMINOWA A<span class=\"ff2\"> </span></div></div><div class=\"c w2b ha2 gs4c8\"><div class=\"t m0 x12 h16 y4c5 ff1 fs4 fc0 sc0 ls0 ws0\">12.04.2023 </div></div><div class=\"c w4f ha2 gs4c9\"><div class=\"t m0 x2 h7 y4c6 ff1 fs2 fc0 sc0 ls0 ws0\">Refinansowanie </div><div class=\"t m0 x2 h7 y4c7 ff7 fs2 fc0 sc0 ls0 ws0\">po\u017cyczki terminowej </div><div class=\"t m0 x2 h7 y4c8 ff7 fs2 fc0 sc0 ls0 ws0\">oraz kredyt\u00f3w </div><div class=\"t m0 x2 h7 y4c9 ff1 fs2 fc0 sc0 ls0 ws0\">terminowych A i C </div><div class=\"t m0 x2 h7 y4ca ff1 fs2 fc0 sc0 ls0 ws0\">otrzymanych w ramach </div><div class=\"t m0 x2 h7 y4cb ff1 fs2 fc0 sc0 ls0 ws0\">Umowy Finansowania </div><div class=\"t m0 x2 h7 y4cc ff1 fs2 fc0 sc0 ls0 ws0\">z Konsorcjum zawartej </div><div class=\"t m0 x2 h7 y4cd ff1 fs2 fc0 sc0 ls0 ws0\">w 2019 roku, </div><div class=\"t m0 x2 h7 y4ce ff7 fs2 fc0 sc0 ls0 ws0\">finansowanie cel\u00f3w </div><div class=\"t m0 x2 h7 y4cf ff7 fs2 fc0 sc0 ls0 ws0\">og\u00f3lnokorporacyjnych </div><div class=\"t m0 x2 h7 y4d0 ff7 fs2 fc0 sc0 ls0 ws0\">oraz inwestycji, a tak\u017ce </div><div class=\"t m0 x2 h7 y4d1 ff1 fs2 fc0 sc0 ls0 ws0\">finansowanie </div><div class=\"t m0 x2 h7 y4d2 ff1 fs2 fc0 sc0 ls0 ws0\">wybranych inwestycji<span class=\"_ _0\"></span> </div><div class=\"t m0 x2 h7 y6d ff7 fs2 fc0 sc0 ls0 ws0\">\u015brodowiskowych<span class=\"ff1\"> </span></div></div><div class=\"c w9d ha1 gs4ca\"><div class=\"t m0 x65 h16 y4d3 ff1 fs4 fc0 sc0 ls0 ws0\">zmienne </div></div><div class=\"c w9e ha1 gs4cb\"><div class=\"t m0 x2 h16 y4d4 ff1 fs4 fc0 sc0 ls0 ws0\">28.12.2030 </div><div class=\"t m0 x65 h7 y4d5 ff1 fs2 fc0 sc0 ls0 ws0\">kwartalnie </div><div class=\"t m0 x28 h7 y115 ff1 fs2 fc0 sc0 ls18 ws0\">od<span class=\"ls0\"> czerwca </span></div><div class=\"t m0 x2e h16 y175 ff1 fs2 fc0 sc0 ls0 ws0\">2023 roku<span class=\"fs4\"> </span></div></div><div class=\"c w9f ha1 gs4cc\"><div class=\"t m0 xb h16 y4d3 ff1 fs4 fc0 sc0 ls0 ws0\">PLN </div></div><div class=\"c wa0 ha1 gs4cd\"><div class=\"t m0 x8f h16 y4d3 ff1 fs4 fc0 sc0 ls0 ws0\">55,7 </div></div><div class=\"c wa1 ha1 gs4ce\"><div class=\"t m0 x36 h16 y4d3 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9c ha1 gs4cf\"><div class=\"t m0 x2 h17 y498 ff3 fs4 fc2 sc0 ls0 ws0\">PO\u017bYCZKA TE<span class=\"_ _1\"></span>RMINOWA B<span class=\"ff2\"> </span></div></div><div class=\"c w9d ha1 gs4d0\"><div class=\"t m0 x65 h16 y4d3 ff1 fs4 fc0 sc0 ls0 ws0\">zmienne </div></div><div class=\"c w9e ha1 gs4d1\"><div class=\"t m0 x2 h16 y4d4 ff1 fs4 fc0 sc0 ls0 ws0\">28.12.2030 </div><div class=\"t m0 x65 h7 y4d5 ff1 fs2 fc0 sc0 ls0 ws0\">kwartalnie </div><div class=\"t m0 x28 h7 y4d7 ff1 fs2 fc0 sc0 ls18 ws0\">od<span class=\"ls0\"> czerwca </span></div><div class=\"t m0 x2e h16 y74 ff1 fs2 fc0 sc0 ls0 ws0\">2025 roku<span class=\"fs4\"> </span></div></div><div class=\"c w9f ha1 gs4d2\"><div class=\"t m0 xb h16 y4d3 ff1 fs4 fc0 sc0 ls0 ws0\">PLN </div></div><div class=\"c wa0 ha1 gs4d3\"><div class=\"t m0 x14 h16 y4d3 ff1 fs4 fc0 sc0 ls0 ws0\">149,3 </div></div><div class=\"c wa1 ha1 gs4d4\"><div class=\"t m0 x36 h16 y4d3 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9c ha1 gs4d5\"><div class=\"t m0 x2 h17 y498 ff2 fs4 fc2 sc0 ls0 ws0\">KREDYT TERMI<span class=\"_ _1\"></span>NOWY A </div></div><div class=\"c w9d ha1 gs4d6\"><div class=\"t m0 x65 h16 y4d3 ff1 fs4 fc0 sc0 ls0 ws0\">zmienne </div></div><div class=\"c w9e ha1 gs4d7\"><div class=\"t m0 x2 h16 y4d4 ff1 fs4 fc0 sc0 ls0 ws0\">28.12.2030 </div><div class=\"t m0 x65 h7 y4d5 ff1 fs2 fc0 sc0 ls0 ws0\">kwartalnie </div><div class=\"t m0 x28 h7 y4d7 ff1 fs2 fc0 sc0 ls18 ws0\">od<span class=\"ls0\"> czerwca </span></div><div class=\"t m0 x2e h16 y74 ff1 fs2 fc0 sc0 ls0 ws0\">2023 roku<span class=\"fs4\"> </span></div></div><div class=\"c w9f ha1 gs4d8\"><div class=\"t m0 x6b h16 y4d3 ff1 fs4 fc0 sc0 ls0 ws0\">USD </div></div><div class=\"c wa0 ha1 gs4d9\"><div class=\"t m0 x14 h16 y4d3 ff1 fs4 fc0 sc0 ls0 ws0\">156,5 </div></div><div class=\"c wa1 ha1 gs4da\"><div class=\"t m0 x36 h16 y4d3 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wa2 ha3 gs4db\"><div class=\"t m0 x2 h17 y227 ff2 fs4 fc0 sc0 ls0 ws0\">UMOWA FINANSO<span class=\"_ _1\"></span>WANIA Z KONSOR<span class=\"_ _1\"></span>CJUM Z 20<span class=\"_ _1\"></span>19 ROKU, w tym<span class=\"ff1\">: </span></div></div><div class=\"c wa0 ha3 gs4dc\"><div class=\"t m0 x49 h17 y14 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wa1 ha3 gs4dd\"><div class=\"t m0 x4a h17 y14 ff2 fs4 fc0 sc0 ls0 ws0\">284,6 </div></div><div class=\"c w9c ha4 gs4de\"><div class=\"t m0 x2 h54 y222 ff3 fs4 fc2 sc0 ls0 ws0\">PO\u017bYCZKA TE<span class=\"_ _1\"></span>RMINOWA<span class=\"ff2 fs1\"> </span></div></div><div class=\"c w2b ha5 gs4df\"><div class=\"t m0 x12 h16 y4d9 ff1 fs4 fc0 sc0 ls0 ws0\">09.04.2019 </div></div><div class=\"c w4f ha5 gs4e0\"><div class=\"t m0 x2 h7 y4da ff1 fs2 fc0 sc0 ls0 ws0\">Finansowanie </div><div class=\"t m0 x2 h7 y4db ff1 fs2 fc0 sc0 ls0 ws0\">inwestycji Grupy, </div><div class=\"t m0 x2 h7 y4dc ff1 fs2 fc0 sc0 ls0 ws0\">finansowanie innych </div><div class=\"t m0 x2 h7 y4dd ff7 fs2 fc0 sc0 ls0 ws0\">cel\u00f3w </div><div class=\"t m0 x2 h7 y4d9 ff7 fs2 fc0 sc0 ls0 ws0\">og\u00f3lnokorporacyjnych<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x2 h7 y4de ff1 fs2 fc0 sc0 ls0 ws0\">Grupy oraz </div><div class=\"t m0 x2 h7 y4df ff1 fs2 fc0 sc0 ls0 ws0\">sfinansowanie nabycia </div><div class=\"t m0 x2 h7 y388 ff1 fs2 fc0 sc0 ls0 ws0\">przez JSW 95,01% </div><div class=\"t m0 x2 h7 y6b ff7 fs2 fc0 sc0 ls0 ws0\">akcji sp\u00f3\u0142ki PBSz<span class=\"ff1\"> </span></div></div><div class=\"c w9d ha4 gs4e1\"><div class=\"t m0 x65 h16 yc6 ff1 fs4 fc0 sc0 ls0 ws0\">zmienne </div></div><div class=\"c w9e ha4 gs4e2\"><div class=\"t m0 x2 h16 yc6 ff1 fs4 fc0 sc0 ls0 ws0\">15.06.2023<span class=\"fs2\"> </span></div></div><div class=\"c w9f ha4 gs4e3\"><div class=\"t m0 xb h16 yc6 ff1 fs4 fc0 sc0 ls0 ws0\">PLN </div></div><div class=\"c wa0 ha4 gs4e4\"><div class=\"t m0 x49 h16 yc6 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wa1 ha4 gs4e5\"><div class=\"t m0 x3f h16 yc6 ff1 fs4 fc0 sc0 ls0 ws0\">66,5 </div></div><div class=\"c w9c h77 gs4e6\"><div class=\"t m0 x2 h54 y222 ff2 fs4 fc2 sc0 ls0 ws0\">KREDYT TERMI<span class=\"_ _1\"></span>NOWY A i C<span class=\"fs1\"> </span></div></div><div class=\"c w9d h77 gs4e7\"><div class=\"t m0 x65 h16 y214 ff1 fs4 fc0 sc0 ls0 ws0\">zmienne </div></div><div class=\"c w9e h77 gs4e8\"><div class=\"t m0 x2 h16 y214 ff1 fs4 fc0 sc0 ls0 ws0\">15.06.2023<span class=\"fs2\"> </span></div></div><div class=\"c w9f h77 gs4e9\"><div class=\"t m0 x6b h16 y214 ff1 fs4 fc0 sc0 ls0 ws0\">USD </div></div><div class=\"c wa0 h77 gs4ea\"><div class=\"t m0 x49 h16 y214 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wa1 h77 gs4eb\"><div class=\"t m0 x4a h16 y214 ff1 fs4 fc0 sc0 ls0 ws0\">218,1 </div></div><div class=\"c w9c ha4 gs4ec\"><div class=\"t m0 x2 h54 y222 ff2 fs4 fc2 sc0 ls0 ws0\">KREDYT ODNA<span class=\"_ _1\"></span>WIALNY B<span class=\"fs1\"> </span></div></div><div class=\"c w9d ha4 gs4ed\"><div class=\"t m0 x65 h16 yc6 ff1 fs4 fc0 sc0 ls0 ws0\">zmienne </div></div><div class=\"c w9e ha4 gs4ee\"><div class=\"t m0 x42 h16 yc6 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9f ha4 gs4ef\"><div class=\"t m0 xb h16 yc6 ff1 fs4 fc0 sc0 ls0 ws0\">PLN </div></div><div class=\"c wa0 ha4 gs4f0\"><div class=\"t m0 x49 h16 yc6 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wa1 ha4 gs4f1\"><div class=\"t m0 x36 h16 yc6 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wa3 h9e gs4f3\"><div class=\"t m0 x2 h17 y25d ff3 fs4 fc0 sc0 ls0 ws0\">POZOSTA\u0141E UMO<span class=\"_ _1\"></span>WY FINANSOW<span class=\"_ _1\"></span>ANIA:<span class=\"ff2\"> </span></div></div><div class=\"c wa0 h9e gs4f4\"><div class=\"t m0 x14 h17 y25d ff2 fs4 fc0 sc0 ls0 ws0\">128,7 </div></div><div class=\"c wa1 h9e gs4f5\"><div class=\"t m0 x3f h17 y25d ff2 fs4 fc0 sc0 ls0 ws0\">53,6 </div></div><div class=\"c w9c ha6 gs4f6\"><div class=\"t m0 x2 h17 y4e5 ff3 fs4 fc2 sc0 ls0 ws0\">PO\u017bYCZKA Z N<span class=\"_ _1\"></span>FO\u015aiGW<span class=\"ff2\"> </span></div></div><div class=\"c w2b ha6 gs4f7\"><div class=\"t m0 x12 h16 y27c ff1 fs4 fc0 sc0 ls0 ws0\">20.07.2021 </div></div><div class=\"c w4f ha6 gs4f8\"><div class=\"t m0 x2 h7 y4e6 ff1 fs2 fc0 sc0 ls0 ws0\">Finansowanie </div><div class=\"t m0 x2 h7 y4e7 ff7 fs2 fc0 sc0 ls0 ws0\">przedsi\u0119wzi\u0119cia </div><div class=\"t m0 x2 h7 y4e8 ff7 fs2 fc0 sc0 ls0 ws0\">\u201e\u201eRekultywacja terenu </div><div class=\"t m0 x2 h7 y4e9 ff7 fs2 fc0 sc0 ls0 ws0\">po\u0142o\u017conego pomi\u0119dzy </div><div class=\"t m0 x2 h7 y4ea ff7 fs2 fc0 sc0 ls0 ws0\">rzek\u0105 \u201eSzotk\u00f3wk\u0105\u201d, </div><div class=\"t m0 x2 h7 y4bc ff1 fs2 fc0 sc0 ls0 ws0\">a <span class=\"ff7\">zwa\u0142owiskiem </span></div><div class=\"t m0 x2 h7 y25e ff7 fs2 fc0 sc0 ls0 ws0\">\u201ePochwacie\u201d w Po\u0142omii </div><div class=\"t m0 x2 h7 y68 ff7 fs2 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span>Etap II\u201d<span class=\"ff1\"> </span></div></div><div class=\"c w9d ha6 gs4f9\"><div class=\"t m0 x65 h16 y27c ff1 fs4 fc0 sc0 ls0 ws0\">zmienne </div></div><div class=\"c w9e ha6 gs4fa\"><div class=\"t m0 x2 h16 y4eb ff1 fs4 fc0 sc0 ls0 ws0\">20.12.2030 </div><div class=\"t m0 x65 h7 y4ec ff1 fs2 fc0 sc0 ls0 ws0\">kwartalnie </div><div class=\"t m0 x2e h7 y4ed ff1 fs2 fc0 sc0 ls18 ws0\">od<span class=\"ls0\"> marca </span></div><div class=\"t m0 x2e h16 y4d3 ff1 fs2 fc0 sc0 ls0 ws0\">2029 roku<span class=\"fs4\"> </span></div></div><div class=\"c w9f ha6 gs4fb\"><div class=\"t m0 xb h16 y27c ff1 fs4 fc0 sc0 ls0 ws0\">PLN </div></div><div class=\"c wa0 ha6 gs4fc\"><div class=\"t m0 x5e h16 y27c ff1 fs4 fc0 sc0 ls0 ws0\">2,3 </div></div><div class=\"c wa1 ha6 gs4fd\"><div class=\"t m0 x36 h16 y27c ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9c ha7 gs4fe\"><div class=\"t m0 x2 h54 y4a1 ff3 fs4 fc2 sc0 ls0 ws0\">PO\u017bYCZKA Z N<span class=\"_ _1\"></span>FO\u015aiGW<span class=\"ff2 fs1 fc4\"> </span></div></div><div class=\"c w2b ha7 gs4ff\"><div class=\"t m0 x12 h16 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">08.11.2021 </div></div><div class=\"c w4f ha7 gs500\"><div class=\"t m0 x2 h7 y4f0 ff1 fs2 fc0 sc0 ls0 ws0\">Finansowanie </div><div class=\"t m0 x2 h7 y4f1 ff7 fs2 fc0 sc0 ls0 ws0\">przedsi\u0119wzi\u0119cia </div><div class=\"t m0 x2 h7 y4f2 ff7 fs2 fc0 sc0 ls0 ws0\">\u201eGospodarcze </div><div class=\"t m0 x2 h7 y24d ff1 fs2 fc0 sc0 ls0 ws0\">wykorzystanie metanu </div><div class=\"t m0 x2 h7 y210 ff7 fs2 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> </span>Ruch Knur\u00f3w\u201d<span class=\"ff1\"> </span></div></div><div class=\"c w9d ha7 gs501\"><div class=\"t m0 x65 h16 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">zmienne </div></div><div class=\"c w9e ha7 gs502\"><div class=\"t m0 x2 h16 y4f3 ff1 fs4 fc0 sc0 ls0 ws0\">20.12.2030 </div><div class=\"t m0 x65 h7 y4f4 ff1 fs2 fc0 sc0 ls0 ws0\">kwartalnie </div><div class=\"t m0 x2e h7 y21d ff1 fs2 fc0 sc0 ls18 ws0\">od<span class=\"ls0\"> marca </span></div><div class=\"t m0 x2e h7 ya4 ff1 fs2 fc0 sc0 ls0 ws0\">2022 roku </div></div><div class=\"c w9f ha7 gs503\"><div class=\"t m0 xb h16 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">PLN </div></div><div class=\"c wa0 ha7 gs504\"><div class=\"t m0 x8f h16 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">46,7 </div></div><div class=\"c wa1 ha7 gs505\"><div class=\"t m0 x3f h16 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">53,6 </div></div><div class=\"c w9c ha8 gs506\"><div class=\"t m0 x2 h17 y4f6 ff3 fs4 fc2 sc0 ls0 ws0\">PO\u017bYCZKA Z N<span class=\"_ _1\"></span>FO\u015aiGW<span class=\"ff2\"> </span></div></div><div class=\"c w2b ha8 gs507\"><div class=\"t m0 x12 h16 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">04.10.2023 </div></div><div class=\"c w4f ha8 gs508\"><div class=\"t m0 x2 h7 y4f8 ff1 fs2 fc0 sc0 ls0 ws0\">Finansowanie </div><div class=\"t m0 x2 h7 y4f9 ff7 fs2 fc0 sc0 ls0 ws0\">przedsi\u0119wzi\u0119cia </div><div class=\"t m0 x2 h7 y4fa ff7 fs2 fc0 sc0 ls0 ws0\">\u201eGospodarcze </div><div class=\"t m0 x2 h7 y4fb ff1 fs2 fc0 sc0 ls0 ws0\">wykorzystanie metanu </div><div class=\"t m0 x2 h7 y389 ff7 fs2 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> KWK </span>Budryk\u201d.<span class=\"ff1\"> </span></div></div><div class=\"c w9d ha8 gs509\"><div class=\"t m0 x65 h16 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">zmienne </div></div><div class=\"c w9e ha8 gs50a\"><div class=\"t m0 x2 h16 y4fc ff1 fs4 fc0 sc0 ls0 ws0\">30.09.2030 </div><div class=\"t m0 x16 h7 y4fd ff1 fs2 fc0 sc0 ls0 ws0\">listopad 2023, </div><div class=\"t m0 x2e h7 y4fe ff7 fs2 fc0 sc0 ls0 ws0\">nast\u0119pnie </div><div class=\"t m0 x65 h7 y24c ff1 fs2 fc0 sc0 ls0 ws0\">kwartalnie </div><div class=\"t m0 x65 h7 y24d ff1 fs2 fc0 sc0 ls18 ws0\">od<span class=\"ls0\"> grudnia </span></div><div class=\"t m0 x2e h16 y210 ff1 fs2 fc0 sc0 ls0 ws0\">2023 roku<span class=\"fs4\"> </span></div></div><div class=\"c w9f ha8 gs50b\"><div class=\"t m0 xb h16 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">PLN </div></div><div class=\"c wa0 ha8 gs50c\"><div class=\"t m0 x8f h16 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">79,7 </div></div><div class=\"c wa1 ha8 gs50d\"><div class=\"t m0 x36 h16 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wa3 ha9 gs50e\"><div class=\"t m0 x2 h17 y213 ff2 fs4 fcb sc0 ls0 ws0\">FINANSOWANIE U<span class=\"_ _1\"></span>DZIELONE J<span class=\"_ _1\"></span>SW KOKS </div></div><div class=\"c wa0 ha9 gs50f\"><div class=\"t m0 x14 h17 y213 ff2 fs4 fcb sc0 ls0 ws0\">574,5 </div></div><div class=\"c wa1 ha9 gs510\"><div class=\"t m0 x4a h17 y213 ff2 fs4 fcb sc0 ls0 ws0\">263,1 </div></div><div class=\"c w9c haa gs511\"><div class=\"t m0 x2 h17 y13 ff3 fs4 fc2 sc0 ls0 ws0\">PO\u017bYCZKA Z N<span class=\"_ _1\"></span>FO\u015aiGW<span class=\"ff2\"> </span></div><div class=\"t m0 x2 h7 y501 ff7 fs2 fc2 sc0 ls0 ws0\">(\u201eModernizacja baterii<span class=\"_ _0\"></span> koksowniczej nr 4 </div><div class=\"t m0 x2 h17 y285 ff1 fs2 fc2 sc0 ls0 ws0\">w <span class=\"ff7\">Koksowni Przyja\u017a\u0144\u201d)<span class=\"_ _0\"></span><span class=\"ff2 fs4\"> </span></span></div></div><div class=\"c w2b haa gs512\"><div class=\"t m0 x12 h16 y502 ff1 fs4 fc0 sc0 ls0 ws0\">17.10.2018 </div></div><div class=\"c w4f haa gs513\"><div class=\"t m0 x2 h7 y503 ff1 fs2 fc0 sc0 ls0 ws0\">Dofinansowanie </div><div class=\"t m0 x2 h7 y504 ff7 fs2 fc0 sc0 ls0 ws0\">przedsi\u0119wzi\u0119cia </div><div class=\"t m0 x2 h7 y438 ff7 fs2 fc0 sc0 ls0 ws0\">\u201eModernizacja baterii<span class=\"_ _0\"></span> </div><div class=\"t m0 x2 h7 y172 ff1 fs2 fc0 sc0 ls0 ws0\">koksowniczej nr 4 </div><div class=\"t m0 x2 h7 y268 ff1 fs2 fc0 sc0 ls0 ws0\">w <span class=\"ff7\">Koksowni Przyja\u017a\u0144<span class=\"_ _0\"></span></span> </div></div><div class=\"c w9d haa gs514\"><div class=\"t m0 x65 h16 y502 ff1 fs4 fc0 sc0 ls0 ws0\">zmienne </div></div><div class=\"c w9e haa gs515\"><div class=\"t m0 x2 h16 yf4 ff1 fs4 fc0 sc0 ls0 ws0\">20.12.2030 </div><div class=\"t m0 x65 h7 y505 ff1 fs2 fc0 sc0 ls0 ws0\">kwartalnie </div><div class=\"t m0 x28 h7 y506 ff1 fs2 fc0 sc0 ls18 ws0\">od<span class=\"ls0\"> czerwca </span></div><div class=\"t m0 x2e h16 y34c ff1 fs2 fc0 sc0 ls0 ws0\">2025 roku<span class=\"fs4\"> </span></div></div><div class=\"c w9f haa gs516\"><div class=\"t m0 xb h16 y502 ff1 fs4 fc0 sc0 ls0 ws0\">PLN </div></div><div class=\"c wa0 haa gs517\"><div class=\"t m0 x14 h16 y502 ff1 fs4 fc0 sc0 ls0 ws0\">185,7 </div></div><div class=\"c wa1 haa gs518\"><div class=\"t m0 x36 h16 y502 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9c hab gs519\"><div class=\"t m0 x2 h17 y507 ff3 fs4 fc2 sc0 ls0 ws0\">PO\u017bYCZKA PR<span class=\"_ _1\"></span>EFERENCYJNA </div><div class=\"t m0 x2 h54 y4c1 ff2 fs4 fc2 sc0 ls0 ws0\">Z <span class=\"ff3\">NFO\u015aiGW**<span class=\"_ _1\"></span><span class=\"ff2 fs1\"> </span></span></div></div><div class=\"c w2b hab gs51a\"><div class=\"t m0 x12 h16 y508 ff1 fs4 fc0 sc0 ls0 ws0\">19.12.2018 </div></div><div class=\"c w4f hab gs51b\"><div class=\"t m0 x2 h7 y509 ff1 fs2 fc0 sc0 ls0 ws0\">Realizacja projektu </div><div class=\"t m0 x2 h7 y50a ff7 fs2 fc0 sc0 ls0 ws0\">\u201ePoprawa efektywno\u015bci </div><div class=\"t m0 x2 h7 y50b ff1 fs2 fc0 sc0 ls0 ws0\">energetycznej w JSW </div><div class=\"t m0 x2 h7 y4fe ff7 fs2 fc0 sc0 ls0 ws0\">KOKS\u201d zwi\u0105zanego </div><div class=\"t m0 x2 h7 y24c ff1 fs2 fc0 sc0 ls0 ws0\">z <span class=\"ff7\">budow\u0105 bloku </span></div><div class=\"t m0 x2 h7 y24d ff1 fs2 fc0 sc0 ls0 ws0\">energetycznego </div><div class=\"t m0 x2 h7 y210 ff1 fs2 fc0 sc0 ls0 ws0\">w Koksowni Radlin </div></div><div class=\"c w9d hab gs51c\"><div class=\"t m0 x4c h16 y508 ff7 fs4 fc0 sc0 ls0 ws0\">sta\u0142e<span class=\"ff1\"> </span></div></div><div class=\"c w9e hab gs51d\"><div class=\"t m0 x2 h16 y50c ff1 fs4 fc0 sc0 ls0 ws0\">20.12.2030 </div><div class=\"t m0 x65 h7 y50d ff1 fs2 fc0 sc0 ls0 ws0\">kwartalnie </div><div class=\"t m0 x28 h7 y50e ff1 fs2 fc0 sc0 ls18 ws0\">od<span class=\"ls0\"> czerwca </span></div><div class=\"t m0 x2e h7 y21d ff1 fs2 fc0 sc0 ls0 ws0\">2024 roku </div></div><div class=\"c w9f hab gs51e\"><div class=\"t m0 xb h16 y508 ff1 fs4 fc0 sc0 ls0 ws0\">PLN </div></div><div class=\"c wa0 hab gs51f\"><div class=\"t m0 x14 h16 y508 ff1 fs4 fc0 sc0 ls0 ws0\">111,5 </div></div><div class=\"c wa1 hab gs520\"><div class=\"t m0 x3f h16 y508 ff1 fs4 fc0 sc0 ls0 ws0\">94,0 </div></div><div class=\"c w9c hac gs521\"><div class=\"t m0 x2 h17 y510 ff3 fs4 fc2 sc0 ls0 ws0\">PO\u017bYCZKA PR<span class=\"_ _1\"></span>EFERENCYJNA </div><div class=\"t m0 x2 h17 y511 ff2 fs4 fc2 sc0 ls0 ws0\">Z <span class=\"ff3\">WFO\u015aiGW</span> </div><div class=\"t m0 x2 h7 y512 ff7 fs2 fc2 sc0 ls0 ws0\">(\u201eBudowa bloku energ<span class=\"_ _0\"></span>etycznego <span class=\"ff1\"> </span></div><div class=\"t m0 x2 h7 y513 ff1 fs2 fc2 sc0 ls0 ws0\">w <span class=\"ff7\">Koksowni Radlin\u201d)<span class=\"_ _0\"></span></span> </div></div><div class=\"c w2b hac gs522\"><div class=\"t m0 x12 h16 y514 ff1 fs4 fc0 sc0 ls0 ws0\">12.08.2020 </div></div><div class=\"c w4f hac gs523\"><div class=\"t m0 x2 h7 y515 ff1 fs2 fc0 sc0 ls0 ws0\">Dofinansowanie </div><div class=\"t m0 x2 h7 y4e6 ff7 fs2 fc0 sc0 ls0 ws0\">przedsi\u0119wzi\u0119cia </div><div class=\"t m0 x2 h7 y4e7 ff7 fs2 fc0 sc0 ls0 ws0\">\u201eBudowa bloku </div><div class=\"t m0 x2 h7 y516 ff1 fs2 fc0 sc0 ls0 ws0\">energetycznego w </div><div class=\"t m0 x2 h7 y4fd ff7 fs2 fc0 sc0 ls0 ws0\">Koksowni Radlin\u201d. </div><div class=\"t m0 x2 h7 y4fe ff7 fs2 fc0 sc0 ls0 ws0\">Po\u017cyczka zosta\u0142a </div><div class=\"t m0 x2 h7 y24c ff1 fs2 fc0 sc0 ls0 ws0\">udzielona w ramach </div><div class=\"t m0 x2 h7 y24d ff1 fs2 fc0 sc0 ls0 ws0\">pomocy horyzontalnej </div><div class=\"t m0 x2 h7 y210 ff7 fs2 fc0 sc0 ls0 ws0\">na ochron\u0119 \u015brodowiska<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w9d hac gs524\"><div class=\"t m0 x65 h16 y514 ff1 fs4 fc0 sc0 ls0 ws0\">zmienne </div></div><div class=\"c w9e hac gs525\"><div class=\"t m0 x2 h16 y517 ff1 fs4 fc0 sc0 ls0 ws0\">15.12.2030 </div><div class=\"t m0 x65 h7 y518 ff1 fs2 fc0 sc0 ls0 ws0\">kwartalnie </div><div class=\"t m0 x28 h7 y50d ff1 fs2 fc0 sc0 ls18 ws0\">od<span class=\"ls0\"> czerwca </span></div><div class=\"t m0 x2e h16 y50e ff1 fs2 fc0 sc0 ls0 ws0\">2024 roku<span class=\"fs4\"> </span></div></div><div class=\"c w9f hac gs526\"><div class=\"t m0 xb h16 y514 ff1 fs4 fc0 sc0 ls0 ws0\">PLN </div></div><div class=\"c wa0 hac gs527\"><div class=\"t m0 x8f h16 y514 ff1 fs4 fc0 sc0 ls0 ws0\">34,2 </div></div><div class=\"c wa1 hac gs528\"><div class=\"t m0 x3f h16 y514 ff1 fs4 fc0 sc0 ls0 ws0\">34,2 </div></div><div class=\"c w9c had gs529\"><div class=\"t m0 x2 h17 y519 ff3 fs4 fc2 sc0 ls0 ws0\">PO\u017bYCZKA Z N<span class=\"_ _1\"></span>FO\u015aiGW<span class=\"ff2\"> </span></div><div class=\"t m0 x2 h3 y51a ff7 fs2 fc2 sc0 ls0 ws0\">(\u201eInstalacja KRAiC w Koks<span class=\"_ _0\"></span>owni Radlin\u201d)<span class=\"_ _0\"></span><span class=\"ff1 fs1\"> </span></div></div><div class=\"c w2b had gs52a\"><div class=\"t m0 x12 h16 y51b ff1 fs4 fc0 sc0 ls0 ws0\">01.09.2021 </div></div><div class=\"c w4f had gs52b\"><div class=\"t m0 x2 h7 y51c ff1 fs2 fc0 sc0 ls0 ws0\">Dofinansowanie </div><div class=\"t m0 x2 h7 y51d ff7 fs2 fc0 sc0 ls0 ws0\">przedsi\u0119wzi\u0119cia </div><div class=\"t m0 x2 h7 y51e ff7 fs2 fc0 sc0 ls0 ws0\">\u201eInstalacja KRAiC <span class=\"_ _0\"></span>\u2013<span class=\"ff1\"> </span></div><div class=\"t m0 x2 h7 y51f ff7 fs2 fc0 sc0 ls0 ws0\">budowa II ci\u0105gu wraz z </div><div class=\"t m0 x2 h7 y520 ff7 fs2 fc0 sc0 ls0 ws0\">kolumn\u0105 </div><div class=\"t m0 x2 h7 y521 ff7 fs2 fc0 sc0 ls0 ws0\">odkwaszaj\u0105co<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span></div><div class=\"t m0 x2 h7 y522 ff7 fs2 fc0 sc0 ls0 ws0\">odp\u0119dow\u0105 w Koksowni </div><div class=\"t m0 x2 h7 y2a5 ff7 fs2 fc0 sc0 ls0 ws0\">Radlin\u201d<span class=\"ff1\"> </span></div></div><div class=\"c w9d had gs52c\"><div class=\"t m0 x65 h16 y51b ff1 fs4 fc0 sc0 ls0 ws0\">zmienne </div></div><div class=\"c w9e had gs52d\"><div class=\"t m0 x2 h16 y523 ff1 fs4 fc0 sc0 ls0 ws0\">20.12.2030 </div><div class=\"t m0 x65 h7 y524 ff1 fs2 fc0 sc0 ls0 ws0\">kwartalnie </div><div class=\"t m0 x1a h7 y525 ff1 fs2 fc0 sc0 ls18 ws0\">od<span class=\"ls0\"> <span class=\"ff7\">wrze\u015bnia </span></span></div><div class=\"t m0 x2e h7 y526 ff1 fs2 fc0 sc0 ls0 ws0\">2023 roku </div></div><div class=\"c w9f had gs52e\"><div class=\"t m0 xb h16 y51b ff1 fs4 fc0 sc0 ls0 ws0\">PLN </div></div><div class=\"c wa0 had gs52f\"><div class=\"t m0 x8f h16 y51b ff1 fs4 fc0 sc0 ls0 ws0\">75,4 </div></div><div class=\"c wa1 had gs530\"><div class=\"t m0 x3f h16 y51b ff1 fs4 fc0 sc0 ls0 ws0\">64,9 </div></div><div class=\"c w9c hae gs531\"><div class=\"t m0 x2 h17 y528 ff3 fs4 fc2 sc0 ls0 ws0\">PO\u017bYCZKA <span class=\"ff2\">PREF<span class=\"_ _1\"></span>ERENCYJNA </span></div><div class=\"t m0 x2 h17 y8 ff2 fs4 fc2 sc0 ls0 ws0\">Z <span class=\"ff3\">WFO\u015aiGW</span> </div><div class=\"t m0 x2 h7 y4bf ff7 fs2 fc2 sc0 ls0 ws0\">(\u201eModernizacja baterii<span class=\"_ _0\"></span> koksowniczej nr 4 </div><div class=\"t m0 x2 h16 y455 ff1 fs2 fc2 sc0 ls0 ws0\">w <span class=\"ff7\">Koksowni Przyja\u017a\u0144\u201d)<span class=\"_ _0\"></span></span><span class=\"fs4\"> </span></div></div><div class=\"c w2b hae gs532\"><div class=\"t m0 x12 h16 y508 ff1 fs4 fc0 sc0 ls0 ws0\">13.12.2021 </div></div><div class=\"c w4f hae gs533\"><div class=\"t m0 x2 h7 y4e7 ff1 fs2 fc0 sc0 ls0 ws0\">Dofinansowanie w </div><div class=\"t m0 x2 h7 y516 ff7 fs2 fc0 sc0 ls0 ws0\">formie po\u017cyczki </div><div class=\"t m0 x2 h7 y4fd ff1 fs2 fc0 sc0 ls0 ws0\">preferencyjnej </div><div class=\"t m0 x2 h7 y4ea ff7 fs2 fc0 sc0 ls0 ws0\">przedsi\u0119wzi\u0119cia </div><div class=\"t m0 x2 h7 y4bc ff7 fs2 fc0 sc0 ls0 ws0\">\u201eModernizacja baterii<span class=\"_ _0\"></span> </div><div class=\"t m0 x2 h7 y25e ff1 fs2 fc0 sc0 ls0 ws0\">koksowniczej nr 4 </div><div class=\"t m0 x2 h7 y68 ff1 fs2 fc0 sc0 ls0 ws0\">w <span class=\"ff7\">Koksowni Przyja\u017a\u0144\u201d<span class=\"_ _0\"></span></span> </div></div><div class=\"c w9d hae gs534\"><div class=\"t m0 x65 h16 y508 ff1 fs4 fc0 sc0 ls0 ws0\">zmienne </div></div><div class=\"c w9e hae gs535\"><div class=\"t m0 x2 h16 y529 ff1 fs4 fc0 sc0 ls0 ws0\">30.09.2031 </div><div class=\"t m0 x65 h7 y52a ff1 fs2 fc0 sc0 ls0 ws0\">kwartalnie </div><div class=\"t m0 x2e h7 y50e ff1 fs2 fc0 sc0 ls18 ws0\">od<span class=\"ls0\"> marca </span></div><div class=\"t m0 x2e h7 y21d ff1 fs2 fc0 sc0 ls0 ws0\">2025 roku </div></div><div class=\"c w9f hae gs536\"><div class=\"t m0 xb h16 y508 ff1 fs4 fc0 sc0 ls0 ws0\">PLN </div></div><div class=\"c wa0 hae gs537\"><div class=\"t m0 x8f h16 y508 ff1 fs4 fc0 sc0 ls0 ws0\">70,0 </div></div><div class=\"c wa1 hae gs538\"><div class=\"t m0 x3f h16 y508 ff1 fs4 fc0 sc0 ls0 ws0\">70,0 </div></div><div class=\"c w9c haf gs539\"><div class=\"t m0 x2 h17 y52c ff3 fs4 fc2 sc0 ls0 ws0\">PO\u017bYCZKA Z N<span class=\"_ _1\"></span>FO\u015aiGW<span class=\"ff2\"> </span></div><div class=\"t m0 x2 h7 y52d ff7 fs2 fc2 sc0 ls0 ws0\">(\u201eModernizacja baterii<span class=\"_ _0\"></span> koksowniczej nr 4 </div><div class=\"t m0 x2 h17 y42f ff1 fs2 fc2 sc0 ls0 ws0\">w <span class=\"ff7\">Koksowni Przyja\u017a\u0144\u201d)<span class=\"_ _0\"></span><span class=\"ff2 fs4\"> </span></span></div></div><div class=\"c w2b haf gs53a\"><div class=\"t m0 x12 h16 y52e ff1 fs4 fc0 sc0 ls0 ws0\">01.03.2023 </div></div><div class=\"c w4f haf gs53b\"><div class=\"t m0 x2 h7 y52f ff1 fs2 fc0 sc0 ls0 ws0\">Dofinansowanie </div><div class=\"t m0 x2 h7 y530 ff7 fs2 fc0 sc0 ls0 ws0\">przedsi\u0119wzi\u0119cia </div><div class=\"t m0 x2 h7 y531 ff7 fs2 fc0 sc0 ls0 ws0\">\u201eModernizacja baterii<span class=\"_ _0\"></span> </div><div class=\"t m0 x2 h7 y532 ff1 fs2 fc0 sc0 ls0 ws0\">koksowniczej nr 4 </div><div class=\"t m0 x2 h7 y2eb ff1 fs2 fc0 sc0 ls0 ws0\">w <span class=\"ff7\">Koksowni Przyja\u017a\u0144<span class=\"_ _0\"></span></span> </div></div><div class=\"c w9d haf gs53c\"><div class=\"t m0 x65 h16 y52e ff1 fs4 fc0 sc0 ls0 ws0\">zmienne </div></div><div class=\"c w9e haf gs53d\"><div class=\"t m0 x2 h16 y533 ff1 fs4 fc0 sc0 ls0 ws0\">20.12.2030 </div><div class=\"t m0 x65 h7 y534 ff1 fs2 fc0 sc0 ls0 ws0\">kwartalnie </div><div class=\"t m0 x28 h7 y535 ff1 fs2 fc0 sc0 ls18 ws0\">od<span class=\"ls0\"> czerwca </span></div><div class=\"t m0 x2e h16 y10d ff1 fs2 fc0 sc0 ls0 ws0\">2025 roku<span class=\"fs4\"> </span></div></div><div class=\"c w9f haf gs53e\"><div class=\"t m0 xb h16 y52e ff1 fs4 fc0 sc0 ls0 ws0\">PLN </div></div><div class=\"c wa0 haf gs53f\"><div class=\"t m0 x8f h16 y52e ff1 fs4 fc0 sc0 ls0 ws0\">95,0 </div></div><div class=\"c wa1 haf gs540\"><div class=\"t m0 x36 h16 y52e ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9c hb0 gs542\"><div class=\"t m0 x2 h17 y537 ff3 fs4 fc2 sc0 ls0 ws0\">PO\u017bYCZKA Z N<span class=\"_ _1\"></span>FO\u015aiGW<span class=\"ff2\"> </span></div><div class=\"t m0 x2 h7 y4f7 ff7 fs2 fc2 sc0 ls0 ws0\">(\u201ePoprawa efektywno\u015bci <span class=\"_ _0\"></span>energetycznej </div><div class=\"t m0 x2 h17 y538 ff1 fs2 fc2 sc0 ls0 ws0\">w <span class=\"ff7\">JSW KOKS\u201d)<span class=\"ff2 fs4\"> </span></span></div></div><div class=\"c w2b hb0 gs543\"><div class=\"t m0 x12 h16 y539 ff1 fs4 fc0 sc0 ls0 ws0\">11.08.2023 </div></div><div class=\"c w4f hb0 gs544\"><div class=\"t m0 x2 h7 y53a ff1 fs2 fc0 sc0 ls0 ws0\">Realizacja projektu </div><div class=\"t m0 x2 h7 y4e8 ff7 fs2 fc0 sc0 ls0 ws0\">\u201ePoprawa efektywno\u015bci </div><div class=\"t m0 x2 h7 y4e9 ff1 fs2 fc0 sc0 ls0 ws0\">energetycznej w JSW </div><div class=\"t m0 x2 h7 y4ea ff7 fs2 fc0 sc0 ls0 ws0\">KOKS\u201d zwi\u0105zanego </div><div class=\"t m0 x2 h7 y4bc ff1 fs2 fc0 sc0 ls0 ws0\">z <span class=\"ff7\">budow\u0105 bloku </span></div><div class=\"t m0 x2 h7 y25e ff1 fs2 fc0 sc0 ls0 ws0\">energetycznego </div><div class=\"t m0 x2 h7 y68 ff1 fs2 fc0 sc0 ls0 ws0\">w Koksowni Radlin </div></div><div class=\"c w9d hb0 gs545\"><div class=\"t m0 x65 h16 y539 ff1 fs4 fc0 sc0 ls0 ws0\">zmienne </div></div><div class=\"c w9e hb0 gs546\"><div class=\"t m0 x2 h16 y529 ff1 fs4 fc0 sc0 ls0 ws0\">20.12.2030 </div><div class=\"t m0 x65 h7 y52a ff1 fs2 fc0 sc0 ls0 ws0\">kwartalnie </div><div class=\"t m0 x28 h7 y53b ff1 fs2 fc0 sc0 ls18 ws0\">od<span class=\"ls0\"> czerwca </span></div><div class=\"t m0 x2e h16 y2d5 ff1 fs2 fc0 sc0 ls0 ws0\">2024 roku<span class=\"fs4\"> </span></div></div><div class=\"c w9f hb0 gs547\"><div class=\"t m0 xb h16 y539 ff1 fs4 fc0 sc0 ls0 ws0\">PLN </div></div><div class=\"c wa0 hb0 gs548\"><div class=\"t m0 x5e h16 y539 ff1 fs4 fc0 sc0 ls0 ws0\">2,7 </div></div><div class=\"c wa1 hb0 gs549\"><div class=\"t m0 x36 h16 y539 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w9c h3f gs54a\"><div class=\"t m0 x2 h17 y26a ff2 fs4 fcb sc0 ls0 ws0\">RAZEM </div></div><div class=\"c wa0 h3f gs54b\"><div class=\"t m0 x32 h17 y26b ff2 fs4 fcb sc0 ls0 ws0\">1 418,2 </div></div><div class=\"c wa1 h3f gs54c\"><div class=\"t m0 x42 h17 y26b ff2 fs4 fcb sc0 ls0 ws0\">1 294,0 </div></div><div class=\"c w8 h4 gs54e\"><div class=\"t m0 x8 he y53c ff4 fs2 fc0 sc0 ls0 ws0\">*<span class=\"fs1 ls2\">    </span><span class=\"ff5\">Wsparcie fin<span class=\"_ _0\"></span>ansowe w ram<span class=\"_ _0\"></span>ach Progr<span class=\"_ _0\"></span>amu Rz\u0105dowego <span class=\"_ _0\"></span>\u201eTarcza <span class=\"_ _0\"></span>Finansowa Polski<span class=\"_ _0\"></span>ego Fundu<span class=\"_ _0\"></span>szu Rozwoju <span class=\"_ _0\"></span>dla Du\u017cych <span class=\"_ _0\"></span>Firm\u201d zosta\u0142o <span class=\"_ _9\"></span></span>udzielon<span class=\"_ _0\"></span>e na prefer<span class=\"_ _0\"></span>encyjnych war<span class=\"_ _0\"></span>unkach. Zgodni<span class=\"_ _0\"></span>e </div><div class=\"t m0 xd h9 y53d ff4 fs2 fc0 sc0 ls0 ws0\">z <span class=\"ff5\">wymogami <span class=\"_ _9\"></span>MSR <span class=\"_ _9\"></span>20 <span class=\"_ _0\"></span>\u201e<span class=\"_ _0\"></span>Dotacje <span class=\"_ _9\"></span>rz\u0105dowe <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>ujawnianie <span class=\"_ _9\"></span>informacji <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>temat <span class=\"_ _9\"></span>pomocy <span class=\"_ _9\"></span>rz\u0105dowej\u201d, <span class=\"_ _9\"></span>uj\u0119cie <span class=\"_ _9\"></span>bilansowe <span class=\"_ _9\"></span>po\u017cyczki <span class=\"_ _9\"></span>otrzymanej <span class=\"_ _9\"></span>n<span class=\"_ _9\"></span>a <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>runkach <span class=\"_ _9\"></span>preferencyjnych <span class=\"_ _9\"></span>nast\u0119puje </span></div><div class=\"t m0 xd h9 y53e ff4 fs2 fc0 sc0 ls0 ws0\">w <span class=\"ff5\">warto\u015bci <span class=\"_ _9\"></span>godziwej. <span class=\"_ _9\"></span>Grupa <span class=\"_ _9\"></span>dokona\u0142a <span class=\"_ _9\"></span>takiej <span class=\"_ _9\"></span>wyceny <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>prezentuje <span class=\"_ _9\"></span>po\u017cyczk\u0119 <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>uwzgl\u0119dnieniem <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>odsetek <span class=\"_ _9\"></span>rynkowych. <span class=\"_ _9\"></span>Z <span class=\"_ _9\"></span>tego <span class=\"_ _9\"></span>powodu <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>aktyczna <span class=\"_ _9\"></span>warto\u015b\u0107 <span class=\"_ _9\"></span>zad\u0142u\u017cenia <span class=\"_ _9\"></span>wynosi </span></div><div class=\"t m0 xd h9 y53f ff4 fs2 fc0 sc0 ls0 ws0\">354,9<span class=\"ls6\">  </span>mln P<span class=\"_ _0\"></span>LN i <span class=\"ff5\">r\u00f3\u017c<span class=\"_ _0\"></span>ni si\u0119 <span class=\"_ _0\"></span>od stanu z<span class=\"_ _0\"></span>obowi\u0105zani<span class=\"_ _0\"></span>a na dzi<span class=\"_ _0\"></span>e\u0144 ko\u0144cz\u0105cy <span class=\"_ _0\"></span>okres spr<span class=\"_ _0\"></span>awozdawczy o<span class=\"_ _0\"></span> 1,4 mln<span class=\"_ _0\"></span> PLN (n<span class=\"_ _0\"></span>a dzie\u0144 <span class=\"_ _0\"></span>31 gr<span class=\"_ _0\"></span>udnia 2022 r<span class=\"_ _0\"></span>oku <span class=\"_ _9\"></span>nom<span class=\"_ _0\"></span>inalna warto\u015b\u0107 z<span class=\"_ _0\"></span>ad\u0142u\u017cenia wy<span class=\"_ _0\"></span>nosi\u0142a </span></div><div class=\"t m0 xd h9 y540 ff4 fs2 fc0 sc0 ls0 ws0\">709,0 <span class=\"ff5\">mln PLN i r\u00f3\u017cni\u0142<span class=\"_ _0\"></span>a si\u0119 od stanu zobowi\u0105za<span class=\"_ _0\"></span>nia na dzie\u0144 ko\u0144cz\u0105cy okres s<span class=\"_ _0\"></span>prawozdawczy o 16,3 ml<span class=\"_ _0\"></span>n PLN).<span class=\"_ _0\"></span></span> </div><div class=\"t m0 x8 h9 y541 ff4 fs2 fc0 sc0 ls12 ws0\">**<span class=\"ls6\">    <span class=\"ff5 ls0\">Stan <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>ad\u0142u\u017cenia <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>grudni<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>roku<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>wyn<span class=\"_ _0\"></span>osi <span class=\"_ _0\"></span>12<span class=\"_ _0\"></span>6,5<span class=\"ff4\"> </span>m<span class=\"_ _0\"></span>ln <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>LN. <span class=\"_ _0\"></span>Zg<span class=\"_ _0\"></span>odnie <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>wym<span class=\"_ _0\"></span>ogami <span class=\"_ _9\"></span>MSR <span class=\"_ _0\"></span>20 <span class=\"_ _0\"></span>\u201e<span class=\"_ _0\"></span>Dotacje <span class=\"_ _9\"></span>rz\u0105dowe <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>ujawnianie <span class=\"_ _9\"></span>informacji <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>temat <span class=\"_ _9\"></span>pomocy <span class=\"_ _0\"></span>rz<span class=\"_ _0\"></span>\u0105dowej\u201d, <span class=\"_ _9\"></span>uj\u0119cie </span></span></div><div class=\"t m0 x7d h9 y542 ff5 fs2 fc0 sc0 ls0 ws0\">bilansowe po\u017cyczki otrzymanej na warunkach preferencyjnych<span class=\"_ _0\"></span> nast\u0119puje w warto\u015bci godziwej. Z tego powodu faktyczna warto\u015b\u0107 zad<span class=\"_ _0\"></span>\u0142u\u017cenia r\u00f3\u017cni si\u0119 od stanu zobowi\u0105zania na dzie\u0144 </div><div class=\"t m0 x7d h9 y543 ff5 fs2 fc0 sc0 ls0 ws0\">ko\u0144cz\u0105cy okres sprawozdawczy<span class=\"_ _0\"></span> o 15,0 mln PLN  <span class=\"_ _1\"></span>(na dzie\u0144 31 grudnia 2022 roku nominalna warto\u015b\u0107 zad\u0142u\u017cenia wynosi\u0142a<span class=\"_ _0\"></span> 110,5<span class=\"_ _0\"></span><span class=\"ff4\"> </span>mln PLN i r\u00f3\u017cni\u0142a si\u0119 od stanu zobowi\u0105zania na dzie\u0144 </div><div class=\"t m0 x7d h9 y544 ff5 fs2 fc0 sc0 ls0 ws0\">ko\u0144cz\u0105cy okres sprawoz<span class=\"_ _0\"></span>dawczy o 16,5 mln PLN).<span class=\"_ _0\"></span><span class=\"ff4\"> </span></div><div class=\"t m0 x8 h54 y12b ff3 fs1 fc1 sc0 ls0 ws0\">PO\u017bYCZKI W RAMACH PROGRAMU RZ\u0104DOWEGO \u201eTARCZA FINANSOWA POLSKIEGO FUNDUSZU ROZWOJU DLA DU\u017bYCH FIRM\u201d<span class=\"ff2\"> </span></div><div class=\"t m0 x8 h3 y545 ff7 fs1 fc0 sc0 ls0 ws0\">W <span class=\"_ _5\"></span>ramach <span class=\"_ _1\"></span>Programu <span class=\"_ _5\"></span>Rz\u0105dowego <span class=\"_ _1\"></span>\u201eTarcza <span class=\"_ _1\"></span>Finansowa <span class=\"_ _5\"></span>Polskiego <span class=\"_ _1\"></span>Funduszu <span class=\"_ _1\"></span>Rozwoju <span class=\"_ _5\"></span>dla <span class=\"_ _5\"></span>D<span class=\"_ _0\"></span>u\u017cych <span class=\"_ _5\"></span>Fi<span class=\"_ _0\"></span>rm\u201d <span class=\"_ _5\"></span>w <span class=\"_ _1\"></span>grudniu <span class=\"_ _1\"></span>2020 <span class=\"_ _5\"></span>roku <span class=\"_ _1\"></span>zosta\u0142y <span class=\"_ _5\"></span>zawarte<span class=\"_ _9\"></span><span class=\"ff1\"> <span class=\"_ _5\"></span>umowy </span></div><div class=\"t m0 x8 h3 y546 ff7 fs1 fc0 sc0 ls0 ws0\">po\u017cyczki  p\u0142ynno\u015bciowej <span class=\"_ _d\"> </span>i  preferencyjnej  pomi\u0119dzy  JSW, <span class=\"_ _d\"> </span>Polskim  Funduszem  Rozwoju <span class=\"_ _d\"> </span>S.A  (<span class=\"_ _0\"></span>\u201e<span class=\"_ _0\"></span>PFR\u201d)  oraz  sp\u00f3\u0142kami <span class=\"_ _d\"> </span>Jastrz\u0119bskie  Zak\u0142<span class=\"_ _0\"></span>ady </div><div class=\"t m0 x8 h3 y547 ff7 fs1 fc0 sc0 ls0 ws0\">Remontowe Sp. <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>o.o. <span class=\"_ _0\"></span>(\u201eJZR\u201d)<span class=\"_ _0\"></span> oraz <span class=\"_ _0\"></span>JSW <span class=\"_ _0\"></span>KOKS S.A. <span class=\"_ _0\"></span>(\u201eJSW <span class=\"_ _0\"></span>KOKS\u201d)<span class=\"_ _0\"></span> jako <span class=\"_ _0\"></span>por\u0119czyci<span class=\"_ _0\"></span>elami udzielonych <span class=\"_ _0\"></span>po\u017cyczek. <span class=\"_ _9\"></span>\u015arodki <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tych po\u017cycz<span class=\"_ _0\"></span>ek zosta\u0142y </div><div class=\"t m0 x8 h3 y548 ff7 fs1 fc0 sc0 ls0 ws0\">wyp\u0142acone <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>grudniu <span class=\"_ _b\"></span>2020 <span class=\"_ _9\"></span>roku, <span class=\"_ _b\"> </span>w <span class=\"_ _8\"> </span>kwocie <span class=\"_ _9\"></span>1,0 <span class=\"_ _b\"></span>mld <span class=\"_ _b\"></span>PLN <span class=\"_ _b\"></span>(po\u017cyczka <span class=\"_ _b\"> </span>p\u0142y<span class=\"_ _0\"></span>nno\u015bciowa) <span class=\"_ _9\"></span>oraz<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _b\"> </span></span>w <span class=\"_ _b\"></span>kwocie <span class=\"_ _b\"></span>173,6 <span class=\"_ _b\"></span>mln <span class=\"_ _b\"></span>PLN <span class=\"_ _b\"></span>(po\u017cyczka <span class=\"_ _b\"></span>preferencyjna). </div><div class=\"t m0 x8 h3 y549 ff1 fs1 fc0 sc0 ls0 ws0\">W <span class=\"ls3\">2021</span> <span class=\"ff7\">roku <span class=\"_ _0\"></span>dosz\u0142o <span class=\"_ _9\"></span>do <span class=\"_ _0\"></span>umorzenia <span class=\"_ _9\"></span>cz\u0119\u015bci <span class=\"_ _9\"></span>po\u017cyczki <span class=\"_ _0\"></span>preferencyjnej <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>\u0142\u0105cznej <span class=\"_ _0\"></span>kwocie <span class=\"_ _0\"></span>89,2 <span class=\"_ _9\"></span>mln <span class=\"_ _0\"></span>PLN, <span class=\"_ _9\"></span>zgodnie <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>postanowieniami <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>warunka<span class=\"_ _9\"></span></span>ch </div><div class=\"t m0 x8 h3 y54a ff7 fs1 fc0 sc0 ls0 ws0\">okre\u015blonych <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>umowie oraz<span class=\"ff1\"> w </span>Regulaminie <span class=\"_ _1\"></span>Programu <span class=\"_ _5\"></span>Rz\u0105dowego \u201eTarcza <span class=\"_ _5\"></span>Fi<span class=\"_ _0\"></span>nansowa <span class=\"_ _1\"></span>Polskiego <span class=\"_ _5\"></span>Fund<span class=\"_ _0\"></span>uszu <span class=\"_ _1\"></span>Rozwoju <span class=\"_ _5\"></span>dla<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Du\u017cych <span class=\"_ _5\"></span>Fi<span class=\"_ _0\"></span>rm\u201d, <span class=\"_ _1\"></span>tj. <span class=\"_ _5\"></span>do<span class=\"_ _0\"></span><span class=\"ff1\"> 75% </span></div><div class=\"t m0 x8 h3 y54b ff7 fs1 fc0 sc0 ls0 ws0\">\u201eFaktycznej <span class=\"_ _9\"></span>Szkody <span class=\"_ _9\"></span>Covid\u201d. <span class=\"_ _9\"></span>Wed\u0142ug <span class=\"_ _9\"></span>zapis\u00f3w <span class=\"_ _9\"></span>um\u00f3w, <span class=\"_ _9\"></span>oprocentowanie <span class=\"_ _9\"></span>po\u017c<span class=\"_ _0\"></span>yczek <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>skali <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>jest <span class=\"_ _9\"></span>sta\u0142e <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>dla <span class=\"_ _9\"></span>ka\u017cdego <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>finansowania <span class=\"_ _9\"></span>r\u00f3wne </div><div class=\"t m0 x8 h3 y54c ff7 fs1 fc0 sc0 ls0 ws0\">mar\u017cy <span class=\"_ _0\"></span>w\u0142a\u015bci<span class=\"_ _0\"></span>wej <span class=\"_ _0\"></span>dla<span class=\"ff1\"> tego <span class=\"_ _9\"></span>roku l<span class=\"_ _0\"></span>iczone <span class=\"_ _0\"></span>od dnia <span class=\"_ _0\"></span>zawarcia <span class=\"_ _9\"></span>umowy <span class=\"_ _0\"></span></span>po\u017cyczki. <span class=\"_ _0\"></span>Opr<span class=\"_ _0\"></span>ocentowanie <span class=\"_ _0\"></span>ka\u017cdej <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>po\u017cyczek <span class=\"_ _0\"></span>wynosi <span class=\"_ _0\"></span>w: <span class=\"_ _9\"></span>I <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>0,75%, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>II <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>III </div><div class=\"t m0 x8 h3 y54d ff7 fs1 fc0 sc0 ls0 ws0\">roku 1,25%, w IV roku 2,25%. Sp\u0142ata po\u017cyczek nast\u0119puje kwartalnie. <span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y54e ff7 fs1 fc0 sc0 ls0 ws0\">W umowach po\u017cyczki p\u0142ynno\u015bciowej oraz po\u017cyczki preferencyjnej przewidziano <span class=\"_ _1\"></span>zabezpieczenia w formie por\u0119cze\u0144 na r<span class=\"_ _0\"></span>zecz PFR nast\u0119puj\u0105cych </div><div class=\"t m0 x8 h3 y54f ff7 fs1 fc0 sc0 ls0 ws0\">sp\u00f3\u0142ek zale\u017cnych:<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y550 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">JZR do \u0142\u0105cznej wysoko\u015bci 300,0 mln PLN (na dzie\u0144 31 grudnia 2023 roku ustanowione w kwocie 300,0 m<span class=\"_ _1\"></span>ln PLN),<span class=\"_ _0\"></span><span class=\"ff1\"> </span></span></div><div class=\"t m0 x8 h3 y551 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">JSW KOKS do \u0142\u0105cznej wysoko\u015bci 1<span class=\"ff1\"> </span>064,3 mln PLN (na dzie\u0144 31 grudnia 2023 roku ustanowione w kwocie <span class=\"ff1\">964,8 mln PLN).<span class=\"_ _1c\"> </span></span></span><span class=\"fc0\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 x8 h54 y552 ff2 fs1 fc1 sc0 ls0 ws0\">UMOWA FINANSOWANIA Z KONSORCJUM Z 2019 ROKU </div><div class=\"t m0 x8 h3 y553 ff7 fs1 fc0 sc0 ls0 ws0\">W dniu 9 kwietnia <span class=\"_ _0\"></span>2019 roku zosta\u0142a <span class=\"_ _0\"></span>zawarta umowa finansowania <span class=\"_ _0\"></span>pomi\u0119dzy JSW <span class=\"_ _0\"></span>a Agencj\u0105 Rozwoju Przemys\u0142u <span class=\"_ _0\"></span>S.A., Bankiem Gospoda<span class=\"_ _0\"></span><span class=\"ff1\">r<span class=\"_ _0\"></span>stwa </span></div><div class=\"t m0 x8 h3 y554 ff1 fs1 fc0 sc0 ls0 ws0\">Krajowego, Bankiem Polska Kasa <span class=\"_ _0\"></span>Opieki S.A., <span class=\"_ _0\"></span><span class=\"ff7\">Powszechn\u0105 Kas\u0105 Oszcz\u0119dno\u015bci <span class=\"_ _0\"></span>Bank Polski <span class=\"_ _0\"></span>S.A. (\u201ePKO BP\u201d) oraz <span class=\"_ _0\"></span>ICBC (Europe) S.A. Oddzia\u0142 </span></div><div class=\"t m0 x8 h3 ye5 ff7 fs1 fc0 sc0 ls0 ws0\">w Polsce (\u201eKonsorcjum\u201d). Finansowanie zosta\u0142o udzielone w fo<span class=\"_ _1\"></span>rmie:<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y555 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">po\u017cyczki terminowej w kwocie 100,0 mln PLN,<span class=\"ff1\"> </span></span></div><div class=\"t m0 x8 h3 y556 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">kredyt\u00f3w terminowych A i C w<span class=\"_ _1\"></span> kwocie stanowi\u0105cej r\u00f3wnowarto\u015b\u0107 w USD <span class=\"_ _0\"></span>kwoty 300,0 mln PLN,<span class=\"ff1\"> </span></span></div><div class=\"t m0 x8 h3 y557 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">kredytu odnawialnego B w kwocie 360,0 mln PLN. </span></span></div><div class=\"t m0 x8 h3 y558 ff7 fs1 fc0 sc0 ls0 ws0\">\u015arodki z Umowy Finansowania zosta\u0142y uruchomione w latach 2019<span class=\"ff1\">-</span>2020 w wysoko\u015bci 460,0 mln PLN oraz 78,4 mln USD.<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y559 ff7 fs1 fc0 sc0 ls0 ws0\">W lutym 2022 roku JSW dokona\u0142a sp\u0142aty kredytu odnawialnego B w kwo<span class=\"ff1\">cie 360,0 mln PLN. </span></div><div class=\"t m0 x8 h3 y55a ff7 fs1 fc0 sc0 ls0 ws0\">Natomiast <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>dniu <span class=\"_ _0\"></span>15 <span class=\"_ _9\"></span>czerwca <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>oku, <span class=\"_ _0\"></span>JSW <span class=\"_ _9\"></span>dokona\u0142a <span class=\"_ _0\"></span>ca\u0142kowitej <span class=\"_ _0\"></span>sp\u0142aty<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>po\u017cycz<span class=\"_ _0\"></span>ki <span class=\"_ _0\"></span>terminowej <span class=\"_ _9\"></span>oraz <span class=\"_ _0\"></span>kredyt\u00f3w <span class=\"_ _9\"></span>terminowych A <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>C <span class=\"_ _9\"></span>wyn<span class=\"_ _0\"></span>ikaj\u0105cyc<span class=\"_ _0\"></span>h </div><div class=\"t m0 x8 h3 y55b ff1 fs1 fc0 sc0 ls0 ws0\">z tej <span class=\"_ _b\"></span> <span class=\"ff7\">Umowy <span class=\"_ _9\"></span>Finansowania, <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>zwi\u0105zku <span class=\"_ _b\"></span>z <span class=\"_ _b\"></span>czym, <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>dniu <span class=\"_ _9\"></span>20 <span class=\"_ _b\"></span>czerwca <span class=\"_ _9\"></span>2023 <span class=\"_ _b\"></span>roku <span class=\"_ _b\"></span>Konsorcjum <span class=\"_ _9\"></span>prz<span class=\"_ _0\"></span>ekaza\u0142o <span class=\"_ _9\"></span>Jednost<span class=\"_ _0\"></span>ce <span class=\"_ _b\"></span>dominuj\u0105cej <span class=\"_ _b\"></span>o\u015bwiadczenie </span></div><div class=\"t m0 x8 h3 y55c ff1 fs1 fc0 sc0 ls0 ws0\">o <span class=\"ff7\">pe\u0142nej <span class=\"_ _0\"></span>sp\u0142acie <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>wyga\u015bni\u0119ciu <span class=\"_ _0\"></span>zabez<span class=\"_ _0\"></span>piecze\u0144. <span class=\"_ _0\"></span>Oznacza <span class=\"_ _0\"></span>to <span class=\"_ _9\"></span>wyga\u015bni\u0119cie, z<span class=\"_ _0\"></span>wolnienie <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>zrzekni\u0119cie <span class=\"_ _9\"></span>si\u0119 wszelk<span class=\"_ _0\"></span>ich <span class=\"_ _0\"></span>zabezpiecze\u0144 <span class=\"_ _0\"></span>ust<span class=\"_ _9\"></span></span>anowionych </div><div class=\"t m0 x8 h3 y55d ff7 fs1 fc0 sc0 ls0 ws0\">na podstawie <span class=\"_ _0\"></span>Umowy <span class=\"_ _0\"></span>Finansowania <span class=\"_ _9\"></span>z Konsorcjum <span class=\"_ _0\"></span>zawartej w<span class=\"_ _0\"></span> 2019 <span class=\"_ _0\"></span>roku. <span class=\"_ _0\"></span>Na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _0\"></span>zatwierdzenia <span class=\"_ _9\"></span><span class=\"ff1\">niniejszego s<span class=\"_ _0\"></span>konsolidowanego s<span class=\"_ _0\"></span>prawozdania </span></div><div class=\"t m0 x8 h3 y4ab ff7 fs1 fc0 sc0 ls0 ws0\">finansowego trwa proces zwalniania zabezpiecze\u0144.<span class=\"_ _1c\"> </span><span class=\"ff1\"> </span></div><div class=\"t m0 x8 h54 y55e ff2 fs1 fc1 sc0 ls0 ws0\">UMOWA FINANSOWANIA Z KONSORCJUM Z 2023 ROKU </div><div class=\"t m0 x8 h3 y55f ff7 fs1 fc0 sc0 ls0 ws0\">W <span class=\"_ _9\"></span>dniu <span class=\"_ _9\"></span>12 <span class=\"_ _9\"></span>kwietnia <span class=\"_ _9\"></span>2023 <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _9\"></span>zosta\u0142a <span class=\"_ _9\"></span>zawarta <span class=\"_ _9\"></span>Umowa <span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>inansowania <span class=\"_ _9\"></span>dotycz\u0105ca <span class=\"_ _9\"></span>finansowania <span class=\"_ _9\"></span>w<span class=\"ff1\"> formule <span class=\"_ _9\"></span>Sustainabil<span class=\"_ _0\"></span>ity</span>\u2013<span class=\"ff1\">linked <span class=\"_ _9\"></span></span>loan, <span class=\"_ _9\"></span>pomi\u0119dzy </div><div class=\"t m0 x8 h3 y560 ff7 fs1 fc0 sc0 ls0 ws0\">JSW  a  instytucjami  finansowymi  wchodz\u0105cymi  w  sk\u0142ad  Konsorcjum  tj.:  Agencj\u0105  Rozwoju  Przemys\u0142u<span class=\"_ _0\"></span><span class=\"ff1\"> S.A.,  Alior  Bankiem  S.A.,  Bankiem</span><span class=\"ff1\"><span class=\"_ _0\"></span> </span></div></div><div class=\"c w8 h4 gs550\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h3 y45 ff7 fs1 fc0 sc0 ls0 ws0\">Gospodarstwa <span class=\"_ _b\"></span>Krajowego, <span class=\"_ _b\"></span>Bankiem <span class=\"_ _b\"></span>Polska <span class=\"_ _b\"></span>Kasa <span class=\"_ _b\"></span>Opieki <span class=\"_ _b\"></span>S.A., <span class=\"_ _b\"></span>Powszechn\u0105 <span class=\"_ _b\"></span>Kas\u0105 <span class=\"_ _b\"></span>Oszcz\u0119dno\u015bci <span class=\"_ _b\"> </span>Bank <span class=\"_ _b\"> </span>Pols<span class=\"_ _0\"></span>ki <span class=\"_ _b\"></span>S.A., <span class=\"_ _b\"></span>Powszechny<span class=\"_ _0\"></span>m <span class=\"_ _b\"> </span>Z<span class=\"_ _0\"></span>ak\u0142adem </div><div class=\"t m0 x8 h3 y46 ff7 fs1 fc0 sc0 ls0 ws0\">Ubezpiecze\u0144 <span class=\"_ _0\"></span>S.A., <span class=\"_ _0\"></span>Powszechnym <span class=\"_ _9\"></span>Zak\u0142adem <span class=\"_ _0\"></span>Ubezpiecze\u0144 <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>\u017bycie <span class=\"_ _0\"></span>S.A. <span class=\"_ _9\"></span>oraz <span class=\"_ _0\"></span>Towarzystwem <span class=\"_ _9\"></span>Finansowym <span class=\"_ _0\"></span>\u201eSilesia\u201d <span class=\"_ _9\"></span>Sp.<span class=\"ff1\"> z<span class=\"_ _0\"></span> </span>o.o. <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>\u0142\u0105czn\u0105 <span class=\"_ _9\"></span>kwot\u0119 </div><div class=\"t m0 x8 h3 y47 ff1 fs1 fc0 sc0 ls0 ws0\">1 <span class=\"ff7\">650,0 mln PLN. Dodatkowo gwarantem cz\u0119\u015bci finansowania jest Korporacja Ubezpiecze\u0144 Kredyt\u00f3w Eksportowych</span> <span class=\"ls19\">S.</span> <span class=\"ls19\">A. (</span><span class=\"ff7\">\u201eKUKE\u201d)<span class=\"_ _0\"></span>.</span> </div><div class=\"t m0 x8 h3 y561 ff7 fs1 fc0 sc0 ls0 ws0\">Finansowanie <span class=\"_ _b\"></span>zosta\u0142o <span class=\"_ _b\"></span>udzielone <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>formie: <span class=\"_ _b\"></span>kredytu <span class=\"_ _b\"></span>odnawialnego <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>kwocie <span class=\"_ _b\"></span>430,0 <span class=\"_ _b\"></span>mln <span class=\"_ _b\"></span>PLN, <span class=\"_ _b\"></span>dw\u00f3ch <span class=\"_ _b\"></span>po\u017cyczek <span class=\"_ _b\"></span>terminowych <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>\u0142\u0105cznej <span class=\"_ _b\"></span>kw<span class=\"_ _9\"></span><span class=\"ff1\">ocie </span></div><div class=\"t m0 x8 h3 y1c9 ff1 fs1 fc0 sc0 ls0 ws0\">250,0 <span class=\"ff7\">mln <span class=\"_ _9\"></span>PLN, <span class=\"_ _9\"></span>kredytu <span class=\"_ _9\"></span>\u015b<span class=\"_ _0\"></span>rodowiskowego <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>kwocie <span class=\"_ _9\"></span>340,0 <span class=\"_ _9\"></span>mln <span class=\"_ _b\"></span>PLN, <span class=\"_ _9\"></span>dw\u00f3ch <span class=\"_ _b\"></span>po\u017cyczek <span class=\"_ _9\"></span>\u015brodowiskowych <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>\u0142\u0105cznej <span class=\"_ _9\"></span>kwocie <span class=\"_ _9\"></span>150,0 <span class=\"_ _b\"></span>ml<span class=\"_ _0\"></span></span>n <span class=\"_ _b\"></span>PLN <span class=\"_ _9\"></span>oraz </div><div class=\"t m0 x8 h3 y1ca ff7 fs1 fc0 sc0 ls0 ws0\">kredyt\u00f3w <span class=\"_ _9\"></span>terminowych <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>wocie <span class=\"_ _9\"></span>stanowi\u0105cej <span class=\"_ _b\"></span>r\u00f3wnowarto\u015b\u0107 <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>USD <span class=\"_ _9\"></span>kwoty <span class=\"_ _b\"></span>190,0 <span class=\"_ _9\"></span>ml<span class=\"_ _0\"></span>n <span class=\"_ _9\"></span>PLN <span class=\"_ _b\"></span>oraz <span class=\"_ _b\"></span>r\u00f3wnowarto\u015b\u0107 <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>EUR <span class=\"_ _9\"></span>kwoty <span class=\"_ _b\"></span>290,0 <span class=\"_ _9\"></span>mln <span class=\"_ _b\"></span>PLN.<span class=\"_ _9\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y244 ff7 fs1 fc0 sc0 ls0 ws0\">Ostateczny termin <span class=\"_ _1\"></span>sp\u0142aty zobowi\u0105za\u0144 <span class=\"_ _1\"></span>wzgl\u0119dem <span class=\"_ _1\"></span>Konsorcjum okre\u015blono na<span class=\"_ _1\"></span> dzie\u0144 28 <span class=\"_ _1\"></span>grudnia 20<span class=\"_ _1\"></span>30 roku, przy czy<span class=\"_ _1\"></span>m finansow<span class=\"_ _1\"></span>anie<span class=\"_ _0\"></span><span class=\"ff1\"> w formie <span class=\"_ _1\"></span>kredytu </span></div><div class=\"t m0 x8 h3 y245 ff7 fs1 fc0 sc0 ls0 ws0\">odnawialnego <span class=\"_ _f\"> </span>dost\u0119pne <span class=\"_ _f\"> </span>b\u0119dzie <span class=\"_ _f\"> </span>do <span class=\"_ _f\"> </span>grudnia <span class=\"_ _f\"> </span>2027 <span class=\"_ _f\"> </span>roku <span class=\"_ _f\"> </span>z<span class=\"_ _0\"></span><span class=\"ff1\"> </span>mo\u017cliwo\u015bci\u0105 <span class=\"_ _f\"> </span>jego <span class=\"_ _f\"> </span>przed\u0142u\u017cenia <span class=\"_ _f\"> </span>maksymalnie <span class=\"_ _f\"> </span>o<span class=\"ff1\"> 2 lata. <span class=\"_ _f\"> </span>Beneficjent <span class=\"_ _f\"> </span>udzielonego </span></div><div class=\"t m0 x8 h3 y246 ff7 fs1 fc0 sc0 ls0 ws0\">finansowania <span class=\"_ _8\"> </span>przeznaczy <span class=\"_ _e\"> </span>pozyskane <span class=\"_ _8\"> </span>\u015brodki<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>m.in. <span class=\"_ _e\"> </span>na: <span class=\"_ _8\"> </span>refinansowanie  po\u017cyczki <span class=\"_ _8\"> </span>terminowej <span class=\"_ _8\"> </span>oraz  kredyt\u00f3w <span class=\"_ _8\"> </span>terminowyc<span class=\"_ _0\"></span><span class=\"ff1\">h <span class=\"_ _e\"> </span>A <span class=\"_ _8\"> </span>i  C <span class=\"_ _8\"> </span>otrzymanych </span></div><div class=\"t m0 x8 h3 y247 ff1 fs1 fc0 sc0 ls0 ws0\">w ramach  Umow<span class=\"_ _1\"></span>y  Finansowania  z Konsorcjum  zawartej  w <span class=\"ff7\">2019  roku,  finansow<span class=\"_ _1\"></span>anie  cel\u00f3w  og\u00f3lnokorporacyjnych <span class=\"_ _e\"> </span>oraz  inwestycji,  a <span class=\"_ _8\"> </span>tak\u017ce </span></div><div class=\"t m0 x8 h3 y4f ff7 fs1 fc0 sc0 ls0 ws0\">finansowanie wybranych inwestycji \u015brodowiskowych.<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y2c2 ff7 fs1 fc0 sc0 ls0 ws0\">Po\u017cyczki oraz kredyty oprocentowane s\u0105 wed<span class=\"_ _1\"></span>\u0142ug zmiennej stopy pr<span class=\"_ _0\"></span>ocentowej powi\u0119kszonej o mar\u017c\u0119.<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y562 ff7 fs1 fc0 sc0 ls0 ws0\">JSW <span class=\"_ _9\"></span>zobowi\u0105za\u0142a <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>umowie <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>ealizacji <span class=\"_ _9\"></span>cel\u00f3w <span class=\"_ _9\"></span>zgodnych <span class=\"_ _b\"></span>z <span class=\"_ _9\"></span>przyj\u0119t\u0105 <span class=\"_ _9\"></span>strategi\u0105 <span class=\"_ _9\"></span>\u015brodowiskow\u0105. <span class=\"_ _9\"></span>W <span class=\"_ _9\"></span>pr<span class=\"_ _0\"></span>zypadku <span class=\"_ _9\"></span>niewykonania <span class=\"_ _9\"></span>kt\u00f3rego<span class=\"_ _0\"></span><span class=\"ff1\">kolwiek </span></div><div class=\"t m0 x8 h3 y1a7 ff1 fs1 fc0 sc0 ls0 ws0\">z <span class=\"ff7\">cel\u00f3w: </span> </div><div class=\"t m0 x8 h3 y563 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">redukcja emisji gaz\u00f3w cieplarnianych (w por\u00f3wnaniu z rokiem 201<span class=\"_ _1\"></span>8) o 27% do r<span class=\"_ _0\"></span><span class=\"ff1\">oku 2026 i o 30% do roku 2030, </span></span></div><div class=\"t m0 x8 h3 y564 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">poziom uj\u0119cia metanu &gt;=50% (do roku 2026),<span class=\"ff1\"> </span></span></div><div class=\"t m0 x8 h3 y565 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">poziom zagospodarowania uj\u0119tego metanu &gt;=95% (do roku 2026),<span class=\"ff1\"> </span></span></div><div class=\"t m0 x8 h3 y1fd ff7 fs1 fc0 sc0 ls0 ws0\">powi\u0105zanych  ze  zr\u00f3wnowa\u017conym  rozwojem  mierzonych  kluczowymi  wska\u017anikami  efektywno\u015bci  w  da<span class=\"_ _1\"></span>nym  roku  obrotowym  mar\u017ca <span class=\"_ _f\"> </span>b\u0119dzie </div><div class=\"t m0 x8 h3 y1fe ff7 fs1 fc0 sc0 ls0 ws0\">korygowana. Cz\u0119\u015b\u0107 <span class=\"_ _9\"></span>z powy\u017cszej <span class=\"_ _0\"></span>korekty <span class=\"_ _0\"></span>b\u0119dzie <span class=\"_ _0\"></span>przeznaczona <span class=\"_ _0\"></span>przez <span class=\"_ _0\"></span>Grup\u0119 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>wsparcie <span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ganizacji <span class=\"_ _0\"></span>non <span class=\"_ _9\"></span>\u2013<span class=\"ff1\"> <span class=\"_ _0\"></span></span>profit r<span class=\"_ _0\"></span>ealizuj\u0105cej <span class=\"_ _0\"></span>zadania <span class=\"_ _0\"></span>z z<span class=\"_ _0\"></span>akresu </div><div class=\"t m0 x8 h3 y1ff ff7 fs1 fc0 sc0 ls0 ws0\">ochrony <span class=\"_ _10\"> </span>klimatu, <span class=\"_ _10\"> </span>zr\u00f3wnow<span class=\"_ _1\"></span>a\u017conego <span class=\"_ _10\"> </span>rozwoju, <span class=\"_ _10\"> </span>edukacji <span class=\"_ _10\"> </span>ekologicznej <span class=\"_ _10\"> </span>lub <span class=\"_ _12\"> </span>odpowiedzialno\u015bci<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>spo\u0142ecznej. <span class=\"_ _10\"> </span>Rea<span class=\"_ _1\"></span>lizacja <span class=\"_ _10\"> </span>cel<span class=\"_ _0\"></span>\u00f3w <span class=\"_ _10\"> </span>powi\u0105zanych </div><div class=\"t m0 x8 h3 y200 ff1 fs1 fc0 sc0 lsf ws0\">ze<span class=\"ls0\"> <span class=\"ff7\">zr\u00f3wnowa\u017conym <span class=\"_ _f\"> </span>rozwojem <span class=\"_ _11\"> </span>mierzona <span class=\"_ _f\"> </span>kl<span class=\"_ _0\"></span>uczowymi <span class=\"_ _f\"> </span>wska\u017anik<span class=\"_ _0\"></span>ami <span class=\"_ _11\"> </span>efe<span class=\"_ _1\"></span>ktywno\u015bci <span class=\"_ _11\"> </span>(KPI) <span class=\"_ _f\"> </span>b\u0119dzie <span class=\"_ _11\"> </span>podlega\u0107 <span class=\"_ _11\"> </span>weryfikacji <span class=\"_ _f\"> </span>pr<span class=\"_ _0\"></span>zez <span class=\"_ _f\"> </span>zewn\u0119trznego </span></span></div><div class=\"t m0 x8 h3 y566 ff1 fs1 fc0 sc0 ls0 ws0\">weryfikatora w <span class=\"ff7\">odst\u0119pach rocznych.</span> </div><div class=\"t m0 x8 h3 y567 ff7 fs1 fc0 sc0 ls0 ws0\">W <span class=\"_ _9\"></span>c<span class=\"_ _0\"></span>zerwcu <span class=\"_ _9\"></span>2023 <span class=\"_ _b\"></span>roku <span class=\"_ _b\"></span>zosta\u0142y <span class=\"_ _9\"></span>uruch<span class=\"_ _0\"></span>omione <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>wie <span class=\"_ _9\"></span>transze <span class=\"_ _b\"></span>finansowania <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>\u0142\u0105cznej <span class=\"_ _9\"></span>warto\u015b<span class=\"_ _9\"></span>ci <span class=\"_ _9\"></span>245,2 <span class=\"_ _b\"></span>mln <span class=\"_ _b\"></span>PLN: <span class=\"_ _b\"></span>po\u017cyczka <span class=\"_ _9\"></span>termi<span class=\"_ _0\"></span>nowa <span class=\"_ _9\"></span>A <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>kwocie </div><div class=\"t m0 x8 h3 y568 ff1 fs1 fc0 sc0 ls0 ws0\">61,9 mln PLN <span class=\"_ _5\"></span>oraz kredyt <span class=\"_ _5\"></span>terminowy A <span class=\"_ _5\"></span>w <span class=\"ff7\">kwocie 44<span class=\"_ _1\"></span>,3 <span class=\"_ _1\"></span>mln <span class=\"_ _5\"></span>US<span class=\"_ _0\"></span>D, <span class=\"_ _5\"></span>kt\u00f3r<span class=\"_ _0\"></span>e <span class=\"_ _5\"></span>zost<span class=\"_ _0\"></span>a\u0142y <span class=\"_ _1\"></span>wykorzystane <span class=\"_ _1\"></span>na <span class=\"_ _5\"></span>refinansowanie po\u017cyczki <span class=\"_ _5\"></span>terminowej <span class=\"_ _1\"></span>oraz <span class=\"_ _1\"></span>kredyt\u00f3w </span></div><div class=\"t m0 x8 h3 y427 ff7 fs1 fc0 sc0 ls0 ws0\">terminowych <span class=\"_ _5\"></span>A <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>C <span class=\"_ _1\"></span>wynikaj\u0105cych <span class=\"_ _5\"></span>z<span class=\"ff1\"> Um<span class=\"_ _0\"></span>owy <span class=\"_ _5\"></span>Finansowania <span class=\"_ _1\"></span>z <span class=\"_ _5\"></span>Konsorcjum <span class=\"_ _5\"></span>z 20<span class=\"ff7\">19 <span class=\"_ _5\"></span>roku, <span class=\"_ _1\"></span>tym <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>amym <span class=\"_ _5\"></span>w <span class=\"_ _1\"></span>dniu <span class=\"_ _5\"></span>15 <span class=\"_ _1\"></span>czerwca <span class=\"_ _5\"></span>2023 <span class=\"_ _1\"></span>roku <span class=\"_ _5\"></span>dosz\u0142o <span class=\"_ _1\"></span>do<span class=\"ff1\"> </span>ca\u0142kowitej </span></span></div><div class=\"t m0 x8 h3 y2f9 ff7 fs1 fc0 sc0 ls0 ws0\">sp\u0142aty <span class=\"_ _0\"></span>finansowania wynikaj\u0105cego <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tej <span class=\"_ _0\"></span>umowy. <span class=\"_ _0\"></span>W <span class=\"_ _0\"></span>lipcu <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>zosta\u0142a <span class=\"_ _0\"></span>uruchomiona <span class=\"_ _0\"></span>druga <span class=\"_ _0\"></span>po\u017cyczka <span class=\"_ _0\"></span>terminowa B<span class=\"_ _0\"></span> w<span class=\"_ _0\"></span> kwocie <span class=\"_ _0\"></span>150,0<span class=\"_ _9\"></span><span class=\"ff1\"> mln <span class=\"_ _0\"></span>PLN </span></div><div class=\"t m0 x8 h3 y569 ff1 fs1 fc0 sc0 ls0 ws0\">przeznaczona na finansowanie inwestycji Grupy. </div><div class=\"t m0 x8 h3 y56a ff1 fs1 fc0 sc0 ls0 ws0\">Zabezpieczenia Umowy Finansowania z Konsorcjum: </div><div class=\"t m0 x8 h3 y56b ff1 fs1 fc0 sc0 ls3 ws0\">1)<span class=\"ffc ls0\"> <span class=\"_ _15\"> </span><span class=\"ff7\">Zastawy <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>ejestrowe <span class=\"_ _9\"></span>do <span class=\"_ _b\"></span>najwy\u017cszej <span class=\"_ _b\"></span>sumy <span class=\"_ _b\"></span>zabezpieczenia <span class=\"_ _9\"></span>wynosz\u0105cej <span class=\"_ _b\"></span>1<span class=\"_ _0\"></span><span class=\"ff1\"> 755,0 <span class=\"_ _b\"></span>mln <span class=\"_ _b\"></span>PLN, <span class=\"_ _b\"></span>66,4 <span class=\"_ _9\"></span>mln <span class=\"_ _b\"></span>USD <span class=\"_ _b\"></span>oraz <span class=\"_ _b\"></span>92,9 <span class=\"_ _9\"></span>mln <span class=\"_ _b\"></span>EUR <span class=\"_ _b\"></span>ustanowione </span></span></span></div><div class=\"t m0 xd h3 y56c ff1 fs1 fc0 sc0 ls3 ws0\">na<span class=\"ls0\"> rzecz PKO BP jako administratora zastawu na: </span></div><div class=\"t m0 xd h3 y56d ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">aktywach ruchomych ZORG KWK Knur\u00f3w<span class=\"ff1\">-</span>Szczy<span class=\"_ _0\"></span>g\u0142owice, ZORG KWK Pni\u00f3wek, ZORG R<span class=\"_ _1\"></span>uch Zofi\u00f3wka, ZORG Ruch Bzie,<span class=\"ff1\"> </span></span></div><div class=\"t m0 xd h3 y204 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">akcjach posiadanych przez JSW w sp\u00f3\u0142kach JSW KOKS i PBSz,<span class=\"ff1\"> </span></span></div><div class=\"t m0 xd h3 y56e ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">wybranych rachunkach bankowych JSW. </span></span></div><div class=\"t m0 x8 h3 y1e1 ff1 fs1 fc0 sc0 ls3 ws0\">2)<span class=\"ffc ls0\"> <span class=\"_ _15\"> </span><span class=\"ff7\">Hipoteki <span class=\"_ _1\"></span>umowne <span class=\"_ _1\"></span>\u0142\u0105czne <span class=\"_ _1\"></span>ustanowione na <span class=\"_ _5\"></span>rzecz<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>PKO BP <span class=\"_ _5\"></span>jako administratora hipo<span class=\"_ _1\"></span>teki do<span class=\"_ _1\"></span> kwoty <span class=\"_ _5\"></span>1<span class=\"_ _0\"></span><span class=\"ff1\"> 755,0 mln <span class=\"_ _1\"></span>PLN, do <span class=\"_ _1\"></span>kwoty <span class=\"_ _5\"></span>6<span class=\"_ _0\"></span>6,4 <span class=\"_ _1\"></span>mln USD <span class=\"_ _1\"></span>oraz </span></span></span></div><div class=\"t m0 xd h3 y1e2 ff1 fs1 fc0 sc0 ls3 ws0\">do<span class=\"ls0\"> <span class=\"ff7\">kwoty <span class=\"_ _0\"></span>92,9 <span class=\"_ _0\"></span>mln <span class=\"_ _0\"></span>EUR <span class=\"_ _9\"></span>na nierucho<span class=\"_ _0\"></span>mo\u015bciach <span class=\"_ _0\"></span>b\u0119d\u0105cych <span class=\"_ _0\"></span>przedmiotem <span class=\"_ _0\"></span>w\u0142asno\u015bci <span class=\"_ _9\"></span>lub wieczystego <span class=\"_ _0\"></span>u\u017cytkowani<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>JSW, <span class=\"_ _0\"></span>wchodz\u0105cych <span class=\"_ _0\"></span>w<span class=\"_ _9\"></span></span> <span class=\"ff7\">sk\u0142ad </span></span></div><div class=\"t m0 xd h3 y1e3 ff7 fs1 fc0 sc0 ls0 ws0\">zorganizowanych cz\u0119\u015bci przedsi\u0119biorstwa JSW w<span class=\"_ _1\"></span> postaci ZORG KWK Knur\u00f3w<span class=\"_ _0\"></span><span class=\"ff1\">-</span>Szczyg\u0142owice, ZORG KWK Pni\u00f3wek, ZORG Ruch Zofi\u00f3wka, </div><div class=\"t m0 xd h3 y1e4 ff1 fs1 fc0 sc0 ls0 ws0\">ZORG Ruch Bzie. </div><div class=\"t m0 x8 h3 y56f ff1 fs1 fc0 sc0 ls3 ws0\">3)<span class=\"ffc ls0\"> <span class=\"_ _15\"> </span><span class=\"ff7\">Por\u0119czenia <span class=\"_ _8\"> </span>udzielone <span class=\"_ _8\"> </span>na <span class=\"_ _b\"></span>r<span class=\"_ _0\"></span>zecz <span class=\"_ _8\"> </span>Konsorcjum <span class=\"_ _8\"> </span>przez <span class=\"_ _8\"> </span>JSW <span class=\"_ _8\"> </span>KOKS <span class=\"_ _8\"> </span>oraz <span class=\"_ _8\"> </span>JZR, <span class=\"_ _b\"></span>ka\u017cde <span class=\"_ _8\"> </span>do <span class=\"_ _8\"> </span>kwoty <span class=\"_ _8\"> </span>1<span class=\"_ _0\"></span><span class=\"ff1\"> 404,0 <span class=\"_ _8\"> </span>mln <span class=\"_ _8\"> </span>PLN, <span class=\"_ _8\"> </span>do <span class=\"_ _8\"> </span>kwoty <span class=\"_ _8\"> </span>53,1 <span class=\"_ _8\"> </span>mln <span class=\"_ _b\"> </span>US<span class=\"_ _0\"></span>D </span></span></span></div><div class=\"t m0 xd h3 y570 ff1 fs1 fc0 sc0 ls0 ws0\">oraz <span class=\"ls3\">do</span> kwoty 74,3 mln EUR. </div><div class=\"t m0 x8 h3 y20c ff1 fs1 fc0 sc0 ls3 ws0\">4)<span class=\"ffc ls0\"> <span class=\"_ _15\"> </span><span class=\"ff7\">Przelew wierzytelno\u015bci z um\u00f3w handlowych oraz wierzytelno\u015bci z tytu\u0142u<span class=\"ff1\"> </span>um\u00f3w ubezpieczenia. <span class=\"ff1\"> </span></span></span></div><div class=\"t m0 x8 h3 y341 ff1 fs1 fc0 sc0 ls3 ws0\">5)<span class=\"ffc ls0\"> <span class=\"_ _15\"> </span><span class=\"ff1\">Zastaw finansowy i cywilny na wybranych rachunkach bankowych JSW. </span></span></div><div class=\"t m0 x8 h3 y571 ff1 fs1 fc0 sc0 ls3 ws0\">6)<span class=\"ffc ls0\"> <span class=\"_ _15\"> </span><span class=\"ff7\">Gwarancja ubezpieczeniowa w wysoko\u015bci 80% transzy kredytu \u015brodowiskowego oraz po\u017cyczek \u015brodowiskowych.<span class=\"_ _1c\"> </span></span></span><span class=\"ffc ls0\"><span class=\"ff7\"><span class=\"ff1\"> </span></span></span></div><div class=\"t m0 x8 h54 y1c3 ff3 fs1 fc1 sc0 ls0 ws0\">UMOWY PO\u017bYCZEK Z NFO\u015aiGW<span class=\"ff2\"> </span></div><div class=\"t m0 x8 h56 y572 ffa fs1 fc1 sc0 ls0 ws0\">(a)<span class=\"ffe\"> <span class=\"ff7 fc0\">W <span class=\"_ _b\"></span>dniu <span class=\"_ _b\"> </span>2<span class=\"_ _0\"></span>0 <span class=\"_ _b\"></span>lipca <span class=\"_ _8\"> </span>2021 <span class=\"_ _b\"></span>roku <span class=\"_ _b\"> </span>JSW<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>podpis<span class=\"_ _0\"></span>a\u0142a <span class=\"_ _8\"> </span>umow\u0119 <span class=\"_ _b\"></span>z <span class=\"_ _b\"></span>Narodowym <span class=\"_ _8\"> </span>Funduszem <span class=\"_ _b\"></span>Ochrony <span class=\"_ _b\"> </span>\u015ar<span class=\"_ _0\"></span>odowiska <span class=\"_ _b\"></span>i <span class=\"_ _b\"> </span>Gosp<span class=\"_ _0\"></span>odarki <span class=\"_ _b\"> </span>Wodnej <span class=\"_ _8\"> </span>(\u201eNFO\u015aiGW\u201d) </span></span></div><div class=\"t m0 x7d h3 y2e2 ff1 fs1 fc0 sc0 ls0 ws0\">o <span class=\"ff7\">dofinansowanie przedsi\u0119wzi\u0119cia pod <span class=\"_ _0\"></span>nazw\u0105: \u201eRekultywacja t<span class=\"_ _0\"></span>erenu po\u0142o\u017conego <span class=\"_ _0\"></span>pomi\u0119dzy rzek\u0105 \u201e<span class=\"_ _0\"></span>Szotk\u00f3wk\u0105\u201d, a zwa\u0142owiski<span class=\"_ _0\"></span>em \u201ePochwac<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>e\u201d </span></div><div class=\"t m0 x7d h3 y573 ff1 fs1 fc0 sc0 ls0 ws0\">w <span class=\"ff7\">Po\u0142omii</span> <span class=\"ff7\">\u2013</span> Etap <span class=\"ff7\">II\u201d, w</span> <span class=\"ff7\">formie po\u017cyczki do k</span>woty 24,5 mln PLN. W dniu 21 <span class=\"ff7\">grudnia 2022 roku podpisano aneks do umowy po\u017cyczki<span class=\"_ _0\"></span>, na mocy </span></div><div class=\"t m0 x7d h3 y574 ff7 fs1 fc0 sc0 ls0 ws0\">kt\u00f3rego <span class=\"_ _8\"> </span>zmieniona  zosta\u0142a <span class=\"_ _8\"> </span>kwota  po\u017cyczki <span class=\"_ _8\"> </span>do<span class=\"_ _0\"></span><span class=\"ff1\"> </span>15,5 <span class=\"_ _8\"> </span>mln  PLN<span class=\"_ _1\"></span>, <span class=\"_ _e\"> </span>zaktualizowano <span class=\"_ _8\"> </span>harmon<span class=\"_ _0\"></span>ogramy <span class=\"_ _8\"> </span>wyp\u0142at  i <span class=\"_ _8\"> </span>sp\u0142at, <span class=\"_ _e\"> </span>a <span class=\"_ _e\"> </span>tak\u017ce <span class=\"_ _8\"> </span>zmienion<span class=\"_ _0\"></span>o <span class=\"_ _8\"> </span>termin </div><div class=\"t m0 x7d h3 y575 ff7 fs1 fc0 sc0 ls0 ws0\">ostatecznej <span class=\"_ _0\"></span>sp\u0142aty <span class=\"_ _9\"></span>po\u017cyczki, <span class=\"_ _0\"></span>kt\u00f3ry <span class=\"_ _9\"></span>po <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>mianie <span class=\"_ _0\"></span>przy<span class=\"_ _0\"></span>pada\u0142 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>gr<span class=\"_ _0\"></span>udniu <span class=\"_ _0\"></span>2029 <span class=\"_ _9\"></span>roku. <span class=\"_ _0\"></span>W <span class=\"_ _9\"></span>dniu <span class=\"_ _0\"></span>12 <span class=\"_ _9\"></span>maja <span class=\"_ _0\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>JS<span class=\"_ _0\"></span>W <span class=\"_ _0\"></span>podpisa\u0142a <span class=\"_ _9\"></span>kolejny <span class=\"_ _0\"></span>aneks <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>o </div></div>umowy, <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>mocy <span class=\"_ _9\"></span>kt\u00f3rego <span class=\"_ _9\"></span>zaktualizowano <span class=\"_ _9\"></span>harmonogram <span class=\"_ _9\"></span>wyp\u0142at <span class=\"_ _9\"></span>po\u017cyczki. <span class=\"_ _9\"></span>Po <span class=\"_ _9\"></span>dniu <span class=\"_ _9\"></span>ko\u0144cz\u0105cym <span class=\"_ _9\"></span>okres <span class=\"_ _9\"></span>spr<span class=\"_ _0\"></span>awozdawczy, <span class=\"_ _9\"></span>tj. <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>dniu <span class=\"_ _9\"></span>9 <span class=\"_ _9\"></span>kwietn<span class=\"_ _0\"></span><span class=\"ff1\">ia </span>2024<span class=\"ls0\"> roku <span class=\"_ _9\"></span>podpisano <span class=\"_ _9\"></span>kolejny <span class=\"_ _b\"></span>aneks <span class=\"_ _b\"></span><span class=\"ff7\">do <span class=\"_ _9\"></span>umowy, <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>mocy <span class=\"_ _b\"></span>kt\u00f3rego <span class=\"_ _9\"></span>zaktualizowano <span class=\"_ _9\"></span>harmonogram <span class=\"_ _9\"></span>wyp\u0142at <span class=\"_ _b\"></span>i <span class=\"_ _9\"></span>sp\u0142at <span class=\"_ _9\"></span>po\u017cycz<span class=\"_ _0\"></span>ki, <span class=\"_ _9\"></span>zgodnie <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>kt\u00f3rym </span></span>sp\u0142ata po\u017cyczki b\u0119dzie nast\u0119powa\u0107 kwartalnie pocz\u0105wszy od marca 2029 roku, a ostateczny termin sp\u0142aty przypadn<span class=\"_ _1\"></span>ie w grudniu 20<span class=\"_ _0\"></span><span class=\"ff1\">30 roku. </span>(b)<span class=\"ffe\"> <span class=\"ff1 fc0\">W <span class=\"_ _5\"></span>dniu <span class=\"_ _5\"></span>8<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>lis<span class=\"_ _0\"></span>topada <span class=\"_ _5\"></span>2021 <span class=\"_ _5\"></span>rok<span class=\"_ _0\"></span><span class=\"ff7\">u <span class=\"_ _5\"></span>JSW podpisa\u0142a <span class=\"_ _5\"></span>umow\u0119 <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>NFO\u015aiGW <span class=\"_ _5\"></span>o<span class=\"ff1\"> </span>dofinan<span class=\"_ _0\"></span>sowanie <span class=\"_ _5\"></span>przedsi\u0119wzi\u0119cia <span class=\"_ _1\"></span>pod <span class=\"_ _5\"></span>nazw\u0105: <span class=\"_ _1\"></span>\u201eGospodarcze <span class=\"_ _5\"></span>wykorzy<span class=\"_ _0\"></span>stanie<span class=\"_ _1\"></span> </span></span></span>metanu <span class=\"ff7\">\u2013</span> <span class=\"_ _0\"></span><span class=\"ff7\">Ruch Knur\u00f3w\u201d, w<span class=\"_ _0\"></span> formie po<span class=\"_ _0\"></span>\u017cyczki do kwoty <span class=\"_ _0\"></span>60,0</span> <span class=\"_ _0\"></span>mln PLN. <span class=\"ff7\">W d<span class=\"_ _0\"></span>niu 25 <span class=\"_ _0\"></span>marca 2022 roku <span class=\"_ _0\"></span>JSW <span class=\"_ _0\"></span>podpisa\u0142a aneks d<span class=\"_ _0\"></span>o umowy, <span class=\"_ _0\"></span>na mocy </span>kt\u00f3rego zaktualizowano termin zako\u0144czenia realizacji inwestycji oraz zaktualizowano ha<span class=\"_ _1\"></span>rmonogram wyp\u0142at.<span class=\"_ _0\"></span><span class=\"ff1\"> </span>(c)<span class=\"ffe\"> <span class=\"ff7 fc0\">W dniu <span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span>pa\u017adziernika <span class=\"_ _0\"></span>2023 roku <span class=\"_ _0\"></span>JSW <span class=\"_ _0\"></span>podpisa\u0142a umow\u0119 <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>NFO\u015aiGW <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>dofinansowanie w <span class=\"_ _0\"></span>formie <span class=\"_ _0\"></span>po\u017cyczki <span class=\"_ _0\"></span>do kwoty <span class=\"_ _0\"></span>85,0 mln <span class=\"_ _0\"></span>PLN. <span class=\"_ _0\"></span>Umowa<span class=\"_ _0\"></span><span class=\"ff1\"> </span></span></span>dotyczy <span class=\"_ _b\"></span>dofinansowan<span class=\"_ _1\"></span>ia <span class=\"_ _b\"></span>przedsi\u0119wzi\u0119cia <span class=\"_ _9\"></span>pod <span class=\"_ _b\"></span>nazw\u0105: <span class=\"_ _9\"></span>\u201eGospodarcze <span class=\"_ _b\"></span>wykorzystanie <span class=\"_ _b\"></span>metanu <span class=\"_ _b\"></span>\u2013<span class=\"ff1\"> <span class=\"_ _9\"></span></span>KWK <span class=\"_ _b\"></span>Budryk\u201d. <span class=\"_ _b\"></span><span class=\"ff1\">Ustanowiono <span class=\"_ _9\"></span>zabezpieczenia </span>umow<span class=\"ff7 ls0\">y w formie weksla in blanco wraz z deklaracj\u0105 wekslow\u0105 oraz przelewu wierzytelno\u015bci z umowy handlowej.<span class=\"_ _1c\"> </span></span>(d)<span class=\"ffe\"> <span class=\"ff7 fc0\">W <span class=\"_ _9\"></span>dniu <span class=\"_ _9\"></span>1 <span class=\"_ _9\"></span>marca <span class=\"_ _9\"></span>2023 <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _9\"></span>JSW <span class=\"_ _9\"></span>KO<span class=\"_ _1\"></span>KS <span class=\"_ _9\"></span>podpisa\u0142a <span class=\"_ _9\"></span>umow\u0119 <span class=\"_ _0\"></span>po\u017cyczk<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>preferencyjnej <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>NFO\u015aiGW <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>wysoko\u015bci <span class=\"_ _9\"></span>100,0 <span class=\"_ _9\"></span>mln <span class=\"_ _9\"></span>PLN <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>realizacj<span class=\"_ _0\"></span>\u0119 </span></span>przedsi\u0119wzi\u0119cia inwestycyjnego pod nazw\u0105.: \u201eModernizacja baterii koksowniczej nr 4 w Koksowni Przyja\u017a\u0144\u201d. <span class=\"ff1\"> </span>Ustanowiono zabezpieczenia w postaci: \u25aa<span class=\"ffc\"> </span><span class=\"fc0\">weksla in blanco wraz z deklaracj\u0105 wekslow\u0105, por\u0119czone przez JSW,<span class=\"ff1\"> </span></span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">hipoteki na nieruchomo\u015bci do wysoko\u015bci 125,0 mln PLN,<span class=\"ff1\"> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">przelewu wierzyteln<span class=\"ff7\">o\u015bci z umowy handlowej oraz rachunk\u00f3w bankowych.</span> </span></span>Do <span class=\"_ _b\"></span>ustanowienia <span class=\"_ _8\"> </span>po <span class=\"_ _b\"> </span>wyp\u0142acie <span class=\"_ _8\"> </span>\u015brodk\u00f3w <span class=\"_ _8\"> </span>pozostaje <span class=\"_ _b\"></span>zabezpieczenie <span class=\"_ _8\"> </span>w <span class=\"_ _b\"></span>pos<span class=\"_ _0\"></span>taci <span class=\"_ _8\"> </span>zastawu <span class=\"_ _b\"></span>rejestrowego <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>rzeczach <span class=\"_ _8\"> </span>ruchomych <span class=\"_ _b\"></span>zakupionych<span class=\"_ _0\"></span><span class=\"ff1\"> </span>lub <span class=\"ff7\">wytworzonych w ramach realizacji przedsi\u0119wzi\u0119cia i praw z nich wynikaj\u0105cych wraz z cesj<span class=\"_ _0\"></span>\u0105 praw z polisy ubezpieczenia.<span class=\"_ _1c\"> </span></span>W dniu 6 grudnia 2023 roku podpisano aneks do umowy po\u017cyczki, na mocy kt\u00f3rego zaktualizowano ha<span class=\"_ _1\"></span>rmonogram wyp\u0142at.<span class=\"_ _0\"></span><span class=\"ff1\"> </span>(e)<span class=\"ffe\"> <span class=\"ff7 fc0\">W <span class=\"_ _1\"></span>dniu <span class=\"_ _5\"></span>1 <span class=\"_ _1\"></span>marca <span class=\"_ _1\"></span>2023 <span class=\"_ _5\"></span>roku po<span class=\"_ _1\"></span>dpisano <span class=\"_ _1\"></span>aneks <span class=\"_ _5\"></span>do zaw<span class=\"_ _1\"></span>artej <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>dniu 1 <span class=\"_ _5\"></span>wrze\u015bnia <span class=\"_ _1\"></span>2021 <span class=\"_ _5\"></span>roku przez <span class=\"_ _5\"></span>JSW KOKS <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>NFO\u015aiGW <span class=\"_ _5\"></span>umowy o <span class=\"_ _5\"></span>dofinansowanie </span></span>w <span class=\"_ _0\"></span>formie <span class=\"_ _0\"></span>po\u017cyczki <span class=\"_ _0\"></span>preferencyj<span class=\"_ _0\"></span>nej <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>kwoty <span class=\"_ _0\"></span>80,8 <span class=\"_ _0\"></span>mln <span class=\"_ _0\"></span>PLN <span class=\"_ _0\"></span>przedsi\u0119wzi\u0119cia <span class=\"_ _9\"></span>pod nazw\u0105: <span class=\"_ _0\"></span>\u201eInstalacja <span class=\"_ _9\"></span>KRAiC <span class=\"_ _9\"></span>\u2013<span class=\"ff1\"> <span class=\"_ _0\"></span></span>budowa <span class=\"_ _0\"></span>II <span class=\"_ _0\"></span>ci\u0105gu <span class=\"_ _0\"></span>wraz <span class=\"_ _9\"></span>z kolumn\u0105 odkwaszaj\u0105co<span class=\"ff1\">-</span>odp\u0119dow\u0105 w Koksowni Radlin\u201d, na podstawie kt\u00f3rego zmieniono harmonogram wyp\u0142at.<span class=\"ff1\"> </span>(f)<span class=\"ffe\"> <span class=\"ff1 fc0\">W <span class=\"_ _1\"></span><span class=\"ff7\">dniach <span class=\"_ _1\"></span>10 sierpnia <span class=\"_ _5\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>1 grudnia <span class=\"_ _5\"></span>2<span class=\"_ _0\"></span>023 roku <span class=\"_ _5\"></span>podpisano aneksy <span class=\"_ _1\"></span>do zawartej <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>dniu <span class=\"_ _1\"></span>19 grudnia <span class=\"_ _5\"></span>20<span class=\"_ _0\"></span>18 <span class=\"_ _1\"></span>roku przez <span class=\"_ _1\"></span>JSW <span class=\"_ _1\"></span>KOKS <span class=\"_ _1\"></span>umowy z <span class=\"_ _1\"></span>NFO\u015a<span class=\"_ _0\"></span><span class=\"ff1\">iGW </span></span></span></span>o <span class=\"_ _8\"> </span>dofinansowanie <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>formie <span class=\"_ _8\"> </span>po\u017cyczki <span class=\"_ _8\"> </span>preferencyjnej <span class=\"_ _8\"> </span>przedsi\u0119wzi\u0119cia <span class=\"_ _8\"> </span>pod <span class=\"_ _b\"></span>nazw\u0105: <span class=\"_ _8\"> </span>\u201ePoprawa <span class=\"_ _8\"> </span>efektywno\u015bci <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>nergetycznej <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>JSW <span class=\"_ _8\"> </span>KOKS\u201d,<span class=\"_ _0\"></span><span class=\"ff1\"> </span>na<span class=\"ls0\"> <span class=\"ff7\">mocy  kt\u00f3rych  zaktualizowano  harmonogram  reali<span class=\"_ _0\"></span>zacji  projektu  i  wyp\u0142at  po\u017cyczki  oraz  zmieniono  okres  kwalifi<span class=\"_ _0\"></span>kowalno\u015bci  koszt\u00f3w.<span class=\"_ _0\"></span></span> </span>W <span class=\"ff7\">zwi\u0105zku <span class=\"_ _e\"> </span>z  fa<span class=\"_ _1\"></span>ktem, <span class=\"_ _e\"> </span>i\u017c  bu<span class=\"_ _1\"></span>dowany  w <span class=\"_ _8\"> </span>ramach  przedsi\u0119wzi\u0119cia <span class=\"_ _8\"> </span>blok  energetyczny <span class=\"_ _8\"> </span>nie  zosta\u0142 <span class=\"_ _e\"> </span>przekazany <span class=\"_ _e\"> </span>do <span class=\"_ _e\"> </span>eksploatacji  w <span class=\"_ _8\"> </span>2023 <span class=\"_ _e\"> </span>roku, </span>p<span class=\"ff7\">otencjalnie mo\u017cliwe <span class=\"_ _1\"></span>jest postawienie przez <span class=\"_ _1\"></span>instytucje finansowe <span class=\"_ _1\"></span>przedmiotowej po\u017cyczki w <span class=\"_ _1\"></span>stan wymagalno<span class=\"_ _1\"></span>\u015bci przed pierwotnie zak\u0142adanym </span>terminem. W zwi\u0105zku z<span class=\"_ _0\"></span> powy\u017cszym ca\u0142a warto\u015b\u0107 zad\u0142u\u017cenia wynikaj\u0105ca <span class=\"_ _0\"></span>z umowy zawartej w dniu 19 grudnia 2<span class=\"_ _0\"></span>018 roku na dzi<span class=\"_ _0\"></span>e\u0144 <span class=\"_ _9\"></span><span class=\"ff1\">31 grudnia </span>2023 roku <span class=\"_ _0\"></span>zosta\u0142a <span class=\"_ _0\"></span>zaprezentowana <span class=\"_ _0\"></span>jako <span class=\"_ _0\"></span>po\u017cyczka <span class=\"_ _0\"></span>kr\u00f3tkoterminowa. <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>o d<span class=\"_ _0\"></span>niu ko\u0144cz\u0105cym <span class=\"_ _0\"></span>okres <span class=\"_ _0\"></span>sprawozdawczy <span class=\"_ _0\"></span>wyp\u0142acono <span class=\"_ _0\"></span>transz\u0119 <span class=\"_ _0\"></span>po\u017cyczki w wysoko\u015bci 7,5 mln PLN.<span class=\"_ _1c\"> </span><span class=\"ff1\">  </span>(g)<span class=\"ffe\"> <span class=\"ff7 fc0\">W <span class=\"_ _5\"></span>dniu <span class=\"_ _5\"></span>11 <span class=\"_ _1\"></span>sierpnia <span class=\"_ _5\"></span>2023 <span class=\"_ _5\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _5\"></span>JSW <span class=\"_ _1\"></span>KOKS <span class=\"_ _5\"></span>podpisa\u0142a <span class=\"_ _5\"></span>umow\u0119 <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>o\u017cyczki <span class=\"_ _1\"></span>do <span class=\"_ _5\"></span>kwoty <span class=\"_ _5\"></span>150,0 <span class=\"_ _5\"></span>mln <span class=\"_ _1\"></span>PLN <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>NFO\u015aiGW <span class=\"_ _5\"></span>w <span class=\"_ _1\"></span>ramach <span class=\"_ _5\"></span>programu <span class=\"_ _5\"></span>prior<span class=\"_ _0\"></span>ytetowego </span></span>8.6. <span class=\"_ _d\"> </span>Horyzontalne <span class=\"_ _d\"> </span>Wspar<span class=\"_ _0\"></span>cie <span class=\"_ _d\"> </span>projekt\u00f3w <span class=\"_ _f\"> </span>realizowanych <span class=\"_ _d\"> </span>w <span class=\"_ _f\"> </span>ramach <span class=\"_ _d\"> </span>poddzia\u0142ania <span class=\"_ _f\"> </span>1.1.1., <span class=\"_ _d\"> </span>dzia\u0142a\u0144<span class=\"_ _0\"></span><span class=\"ff1\"> 1.2, <span class=\"_ _f\"> </span>1.5 <span class=\"_ _d\"> </span>i <span class=\"_ _f\"> </span>1.6 <span class=\"_ _d\"> </span>Programu <span class=\"_ _f\"> </span>Operacyjnego </span>Infrastruktura <span class=\"_ _b\"></span>i <span class=\"_ _8\"> </span>\u015arodowisko <span class=\"_ _b\"></span>2014<span class=\"ff1\">-</span>2020. <span class=\"_ _8\"> </span>Umowa <span class=\"_ _b\"></span>dotyczy <span class=\"_ _8\"> </span>finansowan<span class=\"_ _1\"></span>ia <span class=\"_ _8\"> </span>przedsi\u0119wzi\u0119cia <span class=\"_ _b\"></span>pod <span class=\"_ _b\"></span>naz<span class=\"_ _0\"></span>w\u0105 <span class=\"_ _8\"> </span>\u201ePoprawa <span class=\"_ _b\"></span>efektywno\u015bci <span class=\"_ _8\"> </span>energetycznej w JSW <span class=\"ff7\">KOKS S.A.\u201d</span>  Ustanowiono zabezpieczenia w postaci: \u25aa<span class=\"ffc\"> </span><span class=\"fc0\">weksla in blanco wraz z deklaracj\u0105 wekslow\u0105, por\u0119czone przez JSW,<span class=\"ff1\"> </span></span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">hipoteki na nieruchomo\u015bci do wysoko\u015bci 187,5 mln PLN,<span class=\"ff1\"> </span></span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">przelewu wierzytelno\u015bci z umowy handlowej<span class=\"ff1\"> </span>oraz rachunk\u00f3w bankowych.<span class=\"ff1\"> </span></span>Do <span class=\"_ _0\"></span>ustanowienia <span class=\"_ _0\"></span>po <span class=\"_ _9\"></span>wyp\u0142acie <span class=\"_ _0\"></span>\u015brodk\u00f3w <span class=\"_ _0\"></span>pozostaje <span class=\"_ _9\"></span>zabezpieczenie <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>postaci <span class=\"_ _9\"></span>zastawu <span class=\"_ _0\"></span>rejestrowego <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>rzecz<span class=\"_ _0\"></span>ach <span class=\"_ _0\"></span>ruchomych <span class=\"_ _0\"></span>zakupionych<span class=\"_ _9\"></span><span class=\"ff1\"> <span class=\"_ _0\"></span>lub </span>wytworzonych w ramach realizacji przedsi\u0119wzi\u0119cia i praw z nich wynikaj\u0105cych wraz z cesj\u0105 praw z pol<span class=\"ff1\">isy ubezpieczenia.<span class=\"_ _1c\"> </span></span>Umowa <span class=\"_ _5\"></span>w zakresie <span class=\"_ _5\"></span>kosztu ca\u0142kowitego<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>projektu, <span class=\"_ _5\"></span>okr<span class=\"_ _0\"></span>esu <span class=\"_ _5\"></span>k<span class=\"_ _0\"></span>walifikowalno\u015bci, <span class=\"_ _5\"></span>har<span class=\"_ _0\"></span>monogramu <span class=\"_ _5\"></span>realizacji<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>oraz <span class=\"_ _5\"></span>p\u0142atno\u015bci zwi\u0105zana <span class=\"_ _5\"></span>jest bezpo\u015brednio z umow\u0105 z dnia 19 <span class=\"_ _0\"></span>grudnia 2018, dla <span class=\"_ _0\"></span>kt\u00f3rej stanowi uzupe\u0142nienie. Podpisany <span class=\"_ _0\"></span>w dniu 1 grudnia <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span><span class=\"ff1\">roku aneks do <span class=\"_ _0\"></span>umowy z dnia 19 gr<span class=\"_ _0\"></span>udnia </span>2018 <span class=\"_ _b\"></span>roku, <span class=\"_ _8\"> </span>na <span class=\"_ _8\"> </span>mocy <span class=\"_ _8\"> </span>kt\u00f3rego <span class=\"_ _b\"></span>zaktua<span class=\"_ _0\"></span>lizowano <span class=\"_ _b\"></span>harmonogram <span class=\"_ _8\"> </span>realizacji <span class=\"_ _8\"> </span>projektu <span class=\"_ _b\"></span>i <span class=\"_ _8\"> </span>wyp\u0142at <span class=\"_ _8\"> </span>po\u017cyczki <span class=\"_ _b\"> </span>or<span class=\"_ _0\"></span>az <span class=\"_ _8\"> </span>zmieniono <span class=\"_ _b\"></span>okres <span class=\"_ _8\"> </span>kwalifikowal<span class=\"_ _0\"></span>no\u015bci koszt\u00f3w <span class=\"_ _d\"> </span>ma <span class=\"_ _d\"> </span>r\u00f3wnolegle <span class=\"_ _d\"> </span>zastosowanie <span class=\"_ _d\"> </span>do <span class=\"_ _f\"> </span>umow<span class=\"_ _1\"></span>y <span class=\"_ _d\"> </span>z <span class=\"_ _d\"> </span>dnia <span class=\"_ _d\"> </span>1<span class=\"_ _0\"></span>1 <span class=\"_ _d\"> </span>sierpnia <span class=\"_ _d\"> </span>2023 <span class=\"_ _d\"> </span>roku. <span class=\"_ _d\"> </span>Wed\u0142ug <span class=\"_ _d\"> </span>wst\u0119<span class=\"_ _0\"></span>pn<span class=\"_ _0\"></span>ych <span class=\"_ _d\"> </span>szacunk\u00f3w <span class=\"_ _d\"> </span>Grupy, <span class=\"_ _d\"> </span>w <span class=\"_ _d\"> </span>zwi\u0105zku z <span class=\"ff7\">zako\u0144czonym <span class=\"_ _0\"></span>z</span> <span class=\"ff7\">ko\u0144cem <span class=\"_ _9\"></span>2023 <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _0\"></span>okresem <span class=\"_ _9\"></span>kwalifikowalno\u015bci <span class=\"_ _0\"></span>koszt\u00f3w, <span class=\"_ _9\"></span>nie <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>ostanie <span class=\"_ _0\"></span>uruchomione <span class=\"_ _9\"></span>finansowanie <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>kwocie <span class=\"_ _9\"></span>21,6 <span class=\"_ _0\"></span>mln <span class=\"_ _9\"></span>PLN, </span>dlatego  \u0142\u0105czna  kwota <span class=\"_ _e\"> </span>po\u017cyczki  wyniesie  do  128,4  mln  PLN<span class=\"_ _1\"></span>.<span class=\"ff1\">  </span>P<span class=\"_ _0\"></span>o  dniu  ko\u0144cz\u0105cym  okres  sprawozdawczy  wyp\u0142acono  transz\u0119  po\u017cyczki<span class=\"_ _1\"></span> w <span class=\"ff7\">wysoko\u015bci</span> 112,6 mln PLN.<span class=\"_ _1c\"> </span> (h)<span class=\"ffe\"> <span class=\"ff7 fc0\">W <span class=\"_ _e\"> </span>dniu <span class=\"_ _e\"> </span>6 <span class=\"_ _e\"> </span>grudnia <span class=\"_ _e\"> </span>2023 <span class=\"_ _8\"> </span>r<span class=\"_ _0\"></span>oku <span class=\"_ _e\"> </span>podpisano <span class=\"_ _8\"> </span>aneks  do <span class=\"_ _8\"> </span>umowy  o <span class=\"_ _8\"> </span>dofinansowanie <span class=\"_ _e\"> </span>w <span class=\"_ _e\"> </span>formie  po<span class=\"_ _1\"></span>\u017cyczki <span class=\"_ _e\"> </span>przedsi\u0119wzi\u0119cia <span class=\"_ _8\"> </span>\u201eModernizacja  baterii </span></span>koksowniczej nr <span class=\"_ _0\"></span>4 w Koksowni Przy<span class=\"_ _0\"></span>ja\u017a\u0144\u201d z <span class=\"_ _0\"></span>dnia 17 pa\u017adziernika 2018 r<span class=\"_ _0\"></span>oku w <span class=\"_ _0\"></span>wy<span class=\"_ _0\"></span>soko\u015bci 200,0 <span class=\"_ _0\"></span>mln PLN <span class=\"_ _0\"></span>zawartej pomi\u0119dzy JSW <span class=\"_ _0\"></span>KOKS oraz NFO\u015aiGW. Na mocy podpisanego an<span class=\"_ _1\"></span>eksu zaktualizowano harmonogram w<span class=\"_ _1\"></span>yp\u0142at. Na dzie\u0144 31 grudnia 202<span class=\"_ _1\"></span>3 roku zad\u0142u\u017cenie z tytu\u0142u po\u017cy<span class=\"ff1\">czki </span>wynosi 185,7 <span class=\"_ _1\"></span>mln <span class=\"_ _1\"></span>PLN, z <span class=\"_ _1\"></span>czego 130,<span class=\"_ _1\"></span>0 mln <span class=\"_ _1\"></span>PLN stano<span class=\"_ _1\"></span>wi zaliczka, <span class=\"_ _1\"></span>kt\u00f3ra <span class=\"_ _1\"></span>zgodnie z obowi\u0105zuj\u0105cymi <span class=\"_ _1\"></span>zapisami <span class=\"_ _1\"></span>umowy po<span class=\"_ _1\"></span>winna zosta\u0107 <span class=\"_ _1\"></span>rozliczona<span class=\"_ _1c\"> </span>w terminie do dnia 31 marca 20<span class=\"_ _1\"></span>24 roku. Po dniu ko\u0144cz\u0105cym okres sprawozdawczy, tj. w dniu 1<span class=\"_ _1\"></span>8 marca 2024 roku wyp\u0142acono kolejn\u0105<span class=\"ff1\"> </span>transz\u0119 po\u017cyczki <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>wysoko\u015bci <span class=\"_ _9\"></span>4,3 <span class=\"_ _9\"></span>mln <span class=\"_ _9\"></span>PLN, <span class=\"_ _9\"></span>natomiast <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>dniu <span class=\"_ _9\"></span>26 <span class=\"_ _9\"></span>marca <span class=\"_ _b\"></span>2024 <span class=\"_ _9\"></span>roku <span class=\"_ _b\"></span>JSW <span class=\"_ _9\"></span>KOKS <span class=\"_ _9\"></span>dokona\u0142a <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>wrotu <span class=\"_ _9\"></span>niewykorzystanej <span class=\"_ _9\"></span>cz\u0119\u015bci <span class=\"_ _9\"></span>zaliczki w <span class=\"ff7\">wysoko\u015bci 117,6 mln PLN.</span> UMOWY PO\u017bYCZKI Z WFO\u015aiGW<span class=\"ff2\"> </span>Po <span class=\"_ _5\"></span>dniu ko\u0144cz\u0105cym <span class=\"_ _5\"></span>okres sprawozdawczy, <span class=\"_ _5\"></span>tj. w<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dniu <span class=\"_ _5\"></span>14 marca <span class=\"_ _5\"></span>2024 <span class=\"_ _1\"></span>roku <span class=\"_ _1\"></span>JSW <span class=\"_ _1\"></span>podpisa\u0142a <span class=\"_ _5\"></span>umo<span class=\"_ _0\"></span>w\u0119 <span class=\"_ _1\"></span>po\u017cyczki <span class=\"_ _1\"></span>do <span class=\"_ _5\"></span>kwoty <span class=\"_ _1\"></span>10,0 <span class=\"_ _5\"></span>mln<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>PLN <span class=\"_ _5\"></span>z Wojew\u00f3dzkim Funduszem <span class=\"_ _b\"></span>Ochrony <span class=\"_ _b\"></span>\u015arodowiska <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>Gospodarki <span class=\"_ _b\"> </span>Wodnej <span class=\"_ _b\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>Katowicach <span class=\"_ _b\"></span>(\u201eWFO\u015aiGW\u201d) <span class=\"_ _8\"> </span>o <span class=\"_ _9\"></span>dofinansowanie <span class=\"_ _b\"></span>zadania <span class=\"_ _b\"></span>pod <span class=\"_ _b\"></span>nazw\u0105: <span class=\"_ _b\"></span>\u201eZakup <span class=\"_ _b\"> </span>8 <span class=\"_ _b\"> </span>sztuk<span class=\"_ _0\"></span> ci\u0105gnik\u00f3w <span class=\"_ _1\"></span>manewrowych <span class=\"_ _1\"></span>akumulatorowych <span class=\"_ _1\"></span>wraz z <span class=\"_ _5\"></span>zest<span class=\"_ _0\"></span>awem transpo<span class=\"_ _1\"></span>rtowym w <span class=\"_ _5\"></span>K<span class=\"_ _0\"></span>WK <span class=\"_ _1\"></span>Budryk\u201d. Po\u017cyczka <span class=\"_ _1\"></span>oprocentowana <span class=\"_ _5\"></span>b<span class=\"_ _0\"></span>\u0119dzie wed\u0142ug<span class=\"ff1\"> zmiennej </span>stopy <span class=\"_ _9\"></span>pr<span class=\"_ _0\"></span>ocentowej. <span class=\"_ _9\"></span>Zgodnie <span class=\"_ _b\"></span>z <span class=\"_ _9\"></span>zapisami <span class=\"_ _b\"></span>umowy <span class=\"_ _9\"></span>ostateczny <span class=\"_ _b\"></span>termin <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>p\u0142aty <span class=\"_ _9\"></span>po\u017cyczki <span class=\"_ _b\"></span>przypada <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span>ipcu <span class=\"_ _9\"></span>2030 <span class=\"_ _b\"></span>roku. <span class=\"_ _8\"> </span><span class=\"ff1\">Ustano<span class=\"_ _1\"></span>wiono <span class=\"_ _9\"></span>zabezpieczenie<span class=\"_ _0\"></span> </span>po\u017cyczki w postaci przelewu wierzytelno\u015bci z rachunku lokaty terminowej w wysoko\u015bci 10,4 m<span class=\"_ _1\"></span>ln PLN.<span class=\"_ _1c\"> </span>Po <span class=\"_ _1\"></span>dniu <span class=\"_ _1\"></span>ko\u0144cz\u0105cym okres <span class=\"_ _5\"></span>spr<span class=\"_ _0\"></span>awozdawczy, <span class=\"_ _1\"></span>tj. w<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dniu 15 <span class=\"_ _5\"></span>kwiet<span class=\"_ _0\"></span>nia <span class=\"_ _1\"></span>2024 roku <span class=\"_ _1\"></span>JSW <span class=\"_ _1\"></span>podpisa\u0142a <span class=\"_ _1\"></span>umow\u0119 po<span class=\"_ _1\"></span>\u017cyczki do <span class=\"_ _5\"></span>k<span class=\"_ _0\"></span>woty <span class=\"_ _1\"></span>10,0 <span class=\"_ _1\"></span>mln <span class=\"_ _1\"></span>PLN z <span class=\"_ _5\"></span>WFO\u015ai<span class=\"_ _0\"></span>GW w  Katowicach <span class=\"_ _e\"> </span>o  dofinansowanie  zadania <span class=\"_ _e\"> </span>pod  nazw\u0105:  \u201eZakup  ci\u0105gnik\u00f3w <span class=\"_ _8\"> </span>akumulator<span class=\"_ _0\"></span>owych <span class=\"_ _e\"> </span>podwieszanych  dla  KWK  Pni\u00f3wek\u201d.  Po<span class=\"_ _1\"></span>\u017cyczka oprocentowan<span class=\"ff7\">a <span class=\"_ _9\"></span>b\u0119dzie <span class=\"_ _b\"></span>wed\u0142ug <span class=\"_ _9\"></span>zmie<span class=\"_ _0\"></span>nnej <span class=\"_ _9\"></span>stopy <span class=\"_ _b\"></span>procentowej. <span class=\"_ _9\"></span>Z<span class=\"_ _0\"></span>godnie <span class=\"_ _9\"></span>z <span class=\"_ _b\"></span>zapisami <span class=\"_ _b\"></span>umowy <span class=\"_ _9\"></span>ostateczny <span class=\"_ _b\"></span>termin <span class=\"_ _9\"></span>sp\u0142aty <span class=\"_ _b\"></span>po\u017cyczki <span class=\"_ _b\"></span>przypada <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>maju </span>2030<span class=\"ls0\"> <span class=\"ff7\">roku. Ustanowiono zabezpieczenie po\u017cyczki w postaci przelewu wierzytelno\u015bci z rachunku lokaty terminowej w w<span class=\"_ _1\"></span>ysoko\u015bci 10,4 mln<span class=\"_ _0\"></span><span class=\"ff1\"> PLN.  </span></span></span>Po dniu ko\u0144cz\u0105cym okres sprawozdaw<span class=\"_ _1\"></span>czy, tj. w dniu 15 kwietnia 2024 <span class=\"_ _1\"></span>roku JSW podpisa\u0142a umow\u0119 po\u017cyczki do kwoty 4,1<span class=\"_ _1\"></span> mln PLN z WFO\u015ai<span class=\"_ _0\"></span>GW w <span class=\"_ _b\"></span>Katowicach <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>dofinansowanie <span class=\"_ _b\"></span>zadania <span class=\"_ _b\"></span>pod <span class=\"_ _b\"> </span>nazw<span class=\"_ _0\"></span>\u0105: <span class=\"_ _b\"></span>\u201eZakup <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>dostawa <span class=\"_ _b\"></span>3 <span class=\"_ _b\"></span>sztuk <span class=\"_ _b\"> </span>fabrycz<span class=\"_ _0\"></span>nie <span class=\"_ _b\"></span>nowych <span class=\"_ _b\"></span>g\u00f3rniczych <span class=\"_ _b\"></span>lokomotyw <span class=\"_ _b\"></span>akumulatoro<span class=\"_ _9\"></span><span class=\"ff1\">wych </span>torowych dla <span class=\"_ _1\"></span>KWK Budryk\u201d. Po\u017cyczka op<span class=\"_ _1\"></span>rocentowana b\u0119dzie wed\u0142ug zmiennej sto<span class=\"_ _1\"></span>py procentowej. Zgodnie z <span class=\"_ _1\"></span>zapisami umowy ostateczn<span class=\"ff1\">y<span class=\"_ _0\"></span> termin </span>sp\u0142aty <span class=\"_ _b\"></span>po\u017cyczki <span class=\"_ _9\"></span>pr<span class=\"_ _0\"></span>zypada <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>sierpniu <span class=\"_ _b\"></span>2030 <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>oku. <span class=\"_ _b\"></span>Ustanowiono <span class=\"_ _9\"></span>zabezpieczenie <span class=\"_ _b\"></span>po\u017cyczki <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>postaci <span class=\"_ _b\"></span>przelewu <span class=\"_ _b\"></span>wierzytelno\u015bci <span class=\"_ _8\"> </span><span class=\"ff1\">z <span class=\"_ _b\"></span>rachunku <span class=\"_ _9\"></span>lokaty </span>terminowej w wysoko\u015bci 4,3 mln PLN.<span class=\"_ _1c\"> </span>UMOWA LINII WIELOCELOWEJ Z BGK Dnia 23 <span class=\"_ _1\"></span>stycznia 2020 <span class=\"_ _1\"></span>roku pom<span class=\"_ _1\"></span>i\u0119dzy PBSz a Ba<span class=\"_ _1\"></span>nkiem Gospodarstwa <span class=\"_ _1\"></span>Krajowego <span class=\"_ _1\"></span>(\u201eBGK\u201d) zosta\u0142a zawarta um<span class=\"_ _1\"></span>owa linii w<span class=\"_ _1\"></span>ielocelowej w<span class=\"ff1\"> </span>wysoko\u015bci 20,0 mln PLN<span class=\"ff7\">. Zgodnie z podpisan\u0105 umow\u0105 PBSz mo\u017ce korzysta\u0107 z przyznanego limitu w formie:</span> \u25aa<span class=\"ffc\"> </span><span class=\"fc0\">kredytu otwartego w rachunku bie\u017c\u0105cym do pe<span class=\"_ _1\"></span>\u0142nej kwoty limitu,<span class=\"_ _0\"></span><span class=\"ff1\"> </span></span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">gwarancji bankowych \u0142\u0105cznie do maksymalnej kwoty zaanga\u017cowania do<span class=\"_ _1\"></span> wysoko\u015bc<span class=\"_ _0\"></span>i 5,0 mln PLN.<span class=\"ff1\"> </span></span>\u0141\u0105czne <span class=\"_ _9\"></span>zaanga\u017cowanie <span class=\"_ _9\"></span>z <span class=\"_ _b\"></span>tytu\u0142u <span class=\"_ _9\"></span>wszystkich <span class=\"_ _b\"></span>produkt\u00f3w <span class=\"_ _9\"></span>nie <span class=\"_ _b\"></span>mo\u017ce <span class=\"_ _9\"></span>przekroczy\u0107 <span class=\"_ _b\"></span>kwoty <span class=\"_ _9\"></span>limitu <span class=\"_ _9\"></span>20,0 <span class=\"_ _b\"></span>mln <span class=\"_ _9\"></span><span class=\"ff1\">PLN. <span class=\"_ _b\"></span></span>Na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _b\"></span>31 <span class=\"_ _9\"></span>grudnia <span class=\"_ _b\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>nie wykorzystano linii wielocelowej. Po dniu <span class=\"_ _0\"></span>ko\u0144cz\u0105cym okres s<span class=\"_ _0\"></span>prawozdawczy, tj. w<span class=\"_ _0\"></span> dniu <span class=\"_ _0\"></span>22 stycznia 20<span class=\"_ _0\"></span>24<span class=\"ff1\"> </span>r<span class=\"_ _0\"></span>oku podpisano kolejny <span class=\"_ _0\"></span>aneks do<span class=\"_ _0\"></span> umowy <span class=\"_ _0\"></span>wyd\u0142u\u017caj\u0105cy jej <span class=\"_ _0\"></span>obowi\u0105zywanie o kolejne dwa lata tj. do dnia 22 stycznia 2026 roku.<span class=\"_ _1c\"> </span>  UMOWA LIMITU KREDYTOWEGO WIELOCELOWEGO Z PKO BP S.A. Dnia <span class=\"_ _0\"></span>17 <span class=\"_ _9\"></span>lutego <span class=\"_ _9\"></span>2020 <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>pomi\u0119dzy <span class=\"_ _9\"></span>PBSz <span class=\"_ _9\"></span>a <span class=\"_ _0\"></span>PKO <span class=\"_ _9\"></span>BP <span class=\"_ _9\"></span>S.A. <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>osta\u0142a <span class=\"_ _9\"></span>zawarta <span class=\"_ _0\"></span>umowa <span class=\"_ _9\"></span>udzielenia <span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>mitu <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>redytowego <span class=\"_ _0\"></span>wielocelowego <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>wyso<span class=\"_ _0\"></span>ko\u015bci 20,0 mln PLN. Zgod<span class=\"ff7\">nie z podpisan\u0105 umow\u0105 PBSz mo\u017ce korzysta\u0107 z przyznanego limitu w formie:</span> \u25aa<span class=\"ffc\"> </span><span class=\"fc0\">kredytu w rachunku bie\u017c\u0105cym do kwoty 15,0 mln PLN,<span class=\"ff1\"> </span></span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">gwarancji bankowych \u0142\u0105cznie do maksymalnej kwoty zaanga\u017cowania w<span class=\"_ _1\"></span> wysoko\u015bci 5,0 mln PLN.<span class=\"_ _0\"></span><span class=\"ff1\"> </span></span>W <span class=\"_ _0\"></span>dniu <span class=\"_ _9\"></span>14 <span class=\"_ _0\"></span>lutego <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>zosta\u0142 <span class=\"_ _0\"></span>podpisany <span class=\"_ _9\"></span>aneks <span class=\"_ _9\"></span>do <span class=\"_ _0\"></span>umowy, <span class=\"_ _9\"></span>wyd\u0142u\u017caj\u0105cy <span class=\"_ _0\"></span>jej <span class=\"_ _9\"></span>obowi\u0105zywan<span class=\"_ _1\"></span>ie <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>kolejny <span class=\"_ _0\"></span>rok, <span class=\"_ _9\"></span>tj. <span class=\"_ _0\"></span>do <span class=\"_ _9\"></span>dnia <span class=\"_ _0\"></span>16 <span class=\"_ _0\"></span>lutego <span class=\"_ _9\"></span>2024 <span class=\"_ _0\"></span>roku. Na<span class=\"ls0\"> <span class=\"ff7\">dzie\u0144 31 grudnia 2023 roku nie wykorzystano linii wielocelowej. </span> </span>Po <span class=\"_ _9\"></span>dniu <span class=\"_ _0\"></span>ko\u0144cz\u0105cym <span class=\"_ _9\"></span>okres <span class=\"_ _9\"></span>sprawozdawczy, <span class=\"_ _9\"></span>tj. <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _9\"></span></span>dniu <span class=\"_ _9\"></span>13 <span class=\"_ _0\"></span>lutego <span class=\"_ _9\"></span>2024 <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>zosta\u0142 <span class=\"_ _0\"></span>podpisany <span class=\"_ _9\"></span>aneks <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>umowy, <span class=\"_ _9\"></span>wyd\u0142u\u017caj\u0105cy <span class=\"_ _9\"></span>jej <span class=\"_ _0\"></span>obowi\u0105zywanie o kolejne dwa lata, tj. do dnia 16 lutego 2026 roku.<span class=\"_ _1c\"> </span> POZOSTA\u0141E ZABEZPIECZENIA KREDYT\u00d3W I PO\u017bYCZEK (bez uwzgl\u0119<span class=\"_ _1\"></span>dnienia zabezpiecze\u0144, kt\u00f3re zosta\u0142y opisane powy\u017cej)<span class=\"_ _0\"></span><span class=\"ff2\"> </span>W <span class=\"_ _1\"></span>2023 <span class=\"_ _5\"></span>roku zako\u0144czono <span class=\"_ _5\"></span>proces zwalniania <span class=\"_ _5\"></span>zabezpiecze\u0144<span class=\"_ _0\"></span><span class=\"ff1\"> </span>do<span class=\"_ _1\"></span>tycz\u0105cych <span class=\"_ _1\"></span>umowy <span class=\"_ _1\"></span>finansowania <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Europejskim <span class=\"_ _5\"></span>Ban<span class=\"_ _0\"></span>kiem <span class=\"_ _1\"></span>Inwestycyjnym <span class=\"_ _5\"></span>rozwi\u0105zanej w dniu 20 pa\u017adziernika 2020 roku.<span class=\"ff1\"> </span>W maju 2023 roku dokonano zwolnienia hipoteki <span class=\"ff7\">w wysoko\u015bc<span class=\"_ _0\"></span>i 56,2 mln PLN oraz zastawu rejestrowego w kwocie 56,2 mln PLN, kt\u00f3re stano<span class=\"_ _0\"></span>wi\u0142y </span>zabezp<span class=\"ff7\">ieczenie <span class=\"_ _9\"></span>preferencyjnej <span class=\"_ _0\"></span>po\u017cyczki<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>otrzymanej <span class=\"_ _0\"></span>przez <span class=\"_ _9\"></span>JSW <span class=\"_ _9\"></span>KOKS <span class=\"_ _9\"></span>od <span class=\"_ _9\"></span>NFO\u015aiGW <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ealizacj\u0119 <span class=\"_ _9\"></span>przedsi\u0119wzi\u0119cia <span class=\"_ _0\"></span>pod <span class=\"_ _9\"></span>nazw\u0105: <span class=\"_ _9\"></span>\u201eModernizacja </span>benzolowni wraz z obiektami towarzysz\u0105cymi w\u0119glopochodnych w Koksowni Radlin\u201d.<span class=\"ff1\"> </span>Pozosta\u0142e zabezpieczenia kredyt\u00f3w i po\u017cyczek (dotycz\u0105ce uruchomionych kredyt\u00f3w i po\u017cyczek):<span class=\"ff1\"> </span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">hipoteki na nieruchomo\u015bciach do wysoko\u015bci 704,7 mln PLN,<span class=\"ff1\"> </span></span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">zastawy rejestrowe na rzeczach ruchomych do wysoko\u015bci 80,8 mln PLN,<span class=\"ff1\"> </span></span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">gwarancja bankowa do wysoko\u015bci 14,0 mln PLN,<span class=\"ff1\"> </span></span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">przelewy wierzytelno\u015bci z um\u00f3w/rachunk\u00f3w ban<span class=\"_ _1\"></span>kowych oraz rachunk\u00f3w lokat terminowych.<span class=\"_ _1c\"> </span></span>W przypadku zabezpieczenia <span class=\"_ _0\"></span>kredyt\u00f3w i po\u017cyczek <span class=\"_ _0\"></span>na aktywach tr<span class=\"_ _0\"></span>wa\u0142ych dodatkowe zabezpieczenie <span class=\"_ _0\"></span>stanowi ce<span class=\"_ _0\"></span>sja praw z <span class=\"_ _0\"></span>um\u00f3w ubezpi<span class=\"_ _9\"></span><span class=\"ff1\">eczenia </span>tych <span class=\"_ _e\"> </span>aktyw\u00f3w. <span class=\"_ _8\"> </span>P<span class=\"_ _0\"></span>onadto  stosowan\u0105 <span class=\"_ _8\"> </span>form\u0105  zabezpieczenia <span class=\"_ _8\"> </span>wierzytelno<span class=\"_ _0\"></span>\u015bci  z <span class=\"_ _8\"> </span>tytu\u0142u  zaci\u0105gni\u0119tych <span class=\"_ _e\"> </span>kredyt\u00f3w <span class=\"_ _e\"> </span>i  po\u017cyczek <span class=\"_ _8\"> </span>s\u0105  weksle <span class=\"_ _8\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _e\"> </span>blanco wraz z <span class=\"ff7\">deklaracj\u0105 wekslow\u0105.<span class=\"_ _1c\"> </span></span>Grupa dokona\u0142a nast\u0119puj\u0105cych transakcji odno\u015bnie kredyt\u00f3w i po\u017cyczek:<span class=\"ff1\"> </span>2023 2022 Zaci\u0105gni\u0119cie<span class=\"ff2\"> </span>Sp\u0142ata (kapita\u0142u)<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Zaci\u0105gni\u0119cie<span class=\"ff2\"> </span>Sp\u0142ata (kapita\u0142u)<span class=\"_ _1\"></span><span class=\"ff2\"> </span>FINANSOWANIE U<span class=\"_ _1\"></span>DZIELONE J<span class=\"_ _1\"></span>SW: 482,5 (663,4) 3,0 (715,3) UMOWY PO\u017bYCZ<span class=\"_ _1\"></span>EK Z PFR , w ty<span class=\"_ _1\"></span>m:<span class=\"ff2\"> </span>- (354,0) - (265,5) \u2012<span class=\"ffc\"> <span class=\"ff7\">PO\u017bYCZKA <span class=\"_ _1\"></span>P\u0141YNNO\u015aCIOW<span class=\"_ _1\"></span>A<span class=\"ff1\"> </span></span></span>- (326,4) - (244,8) \u2012<span class=\"ffc\"> <span class=\"ff7\">PO\u017bYCZKA <span class=\"_ _1\"></span>PREFERENC<span class=\"_ _1\"></span>YJNA<span class=\"ff1\"> </span></span></span>- (27,6) - (20,7) UMOWA FINAN<span class=\"_ _1\"></span>SOWANIA Z KO<span class=\"_ _1\"></span>NSORCJUM Z 2<span class=\"_ _1\"></span>023 ROKU, w tym 395,2 (23,6) - - \u2012<span class=\"ffc\"> <span class=\"ff7\">PO\u017bYCZKA <span class=\"_ _1\"></span>TERMINOWA A<span class=\"ff1\"> </span></span></span>61,9 (6,0) - - \u2012<span class=\"ffc\"> <span class=\"ff7\">PO\u017bYCZKA <span class=\"_ _1\"></span>TERMINOWA B<span class=\"ff1\"> </span></span></span>150,0 - - - \u2012<span class=\"ffc\"> <span class=\"ff1\">KREDYT TE<span class=\"_ _1\"></span>RMINOWY A </span></span>183,3 (17,6) - - UMOWA FINAN<span class=\"_ _1\"></span>SOWANIA Z KO<span class=\"_ _1\"></span>NSORCJUM Z 2<span class=\"_ _1\"></span>019 ROKU, w tym: - (273,1) - (443,1) \u2012<span class=\"ffc\"> <span class=\"ff7\">PO\u017bYCZKA <span class=\"_ _1\"></span>TERMINOWA<span class=\"ff1\"> </span></span></span>- (66,7) - (19,0) \u2012<span class=\"ffc\"> <span class=\"ff1\">KREDYT TE<span class=\"_ _1\"></span>RMINOWY A i C </span></span>- (206,4) - (64,1) \u2012<span class=\"ffc\"> <span class=\"ff1\">KREDYT OD<span class=\"_ _1\"></span>NAWIALNY B </span></span>- - - (360,0) POZOSTA\u0141E UMO<span class=\"_ _1\"></span>WY:<span class=\"ff2\"> </span>87,3 (12,7) 3,0 (6,7) \u2012<span class=\"ffc\"> <span class=\"ff7\">PO\u017bYCZKA <span class=\"_ _1\"></span>Z NFO\u015aiGW z 2<span class=\"_ _1\"></span>0.07.2021<span class=\"ff1\"> </span></span></span>2,3 - 3,0 (6,7) \u2012<span class=\"ffc\"> <span class=\"ff7\">PO\u017bYCZKA <span class=\"_ _1\"></span>Z NFO\u015aiGW z 0<span class=\"_ _1\"></span>8.11.2021<span class=\"ff1\"> </span></span></span>- (6,7) - - \u2012<span class=\"ffc\"> <span class=\"ff7\">PO\u017bYCZKA <span class=\"_ _1\"></span>Z NFO\u015aiGW z 0<span class=\"_ _1\"></span>4.10.2023<span class=\"ff1\"> </span></span></span>85,0 (6,0) - - FINANSOWANIE U<span class=\"_ _1\"></span>DZIELONE J<span class=\"_ _1\"></span>SW KOKS: 313,6 (6,2) 153,1 (16,1) \u2012<span class=\"ffc\"> <span class=\"ff7\">PO\u017bYCZKA <span class=\"_ _1\"></span>PREFERENC<span class=\"_ _1\"></span>YJNA Z NFO\u015ai<span class=\"_ _1\"></span>GW<span class=\"ff1\"> </span></span></span>14,4 (0,8)* 14,7 (2,6)* \u2012<span class=\"ffc\"> <span class=\"ff7\">PO\u017bYCZKA <span class=\"_ _1\"></span>Z NFO\u015aiGW<span class=\"ff1\"> </span></span></span>(\u201eModernizacja benzolowni wraz z ob<span class=\"_ _1\"></span>iektami towarzysz\u0105cymi w\u0119glopochod<span class=\"_ _0\"></span>nych w <span class=\"ff7\">Koksowni Radlin\u201d)<span class=\"_ _0\"></span></span><span class=\"fs4\"> </span>- - - (13,5) \u2012<span class=\"ffc\"> <span class=\"ff7\">PO\u017bYCZKA <span class=\"_ _1\"></span>Z NFO\u015aiGW<span class=\"ff1\"> </span></span></span>(\u201eInstalacja KRAiC w Koks<span class=\"_ _0\"></span>owni Radlin\u201d)<span class=\"_ _0\"></span><span class=\"ff1 fs4\"> </span>15,8 (5,4) 64,9 - \u2012<span class=\"ffc\"> <span class=\"ff7\">PO\u017bYCZKA <span class=\"_ _1\"></span>Z WFO\u015aiGW<span class=\"ff1\"> </span></span></span>(\u201eBudowa bloku energ<span class=\"_ _0\"></span>etycznego w<span class=\"ff1\"> </span>Kokso<span class=\"_ _0\"></span>wni Radlin\u201d)<span class=\"_ _0\"></span><span class=\"ff2 fs1 fc4\"> </span>- - 3,5 - \u2012<span class=\"ffc\"> <span class=\"ff7\">PO\u017bYCZKA <span class=\"_ _1\"></span>Z WFO\u015aiGW<span class=\"ff1\"> </span></span></span>(\u201eModernizacja baterii<span class=\"_ _0\"></span> koksowniczej nr 4 w<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Koksowni Przyja\u017a\u0144\u201d)<span class=\"_ _0\"></span><span class=\"ff2 fs1 fc4\"> </span>- - 70,0 - \u2012<span class=\"ffc\"> <span class=\"ff7\">PO\u017bYCZKA <span class=\"_ _1\"></span>Z NFO\u015aiGW z 1<span class=\"_ _1\"></span>7.10.2018<span class=\"ff1\"> </span></span></span>(\u201eModernizacja baterii<span class=\"_ _0\"></span> koksowniczej nr 4 w<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Koksowni Przyja\u017a\u0144\u201d)<span class=\"_ _0\"></span><span class=\"ff1 fs4\"> </span>185,7 - - - \u2012<span class=\"ffc\"> <span class=\"ff7\">PO\u017bYCZKA <span class=\"_ _1\"></span>Z NFO\u015aiGW z 0<span class=\"_ _1\"></span>1.03.2023<span class=\"ff1\"> </span></span></span>(\u201eModernizacja baterii<span class=\"_ _0\"></span> koksowniczej nr 4 w<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Koksowni Przyja\u017a\u0144\u201d)<span class=\"_ _0\"></span><span class=\"ff1 fs4\"> </span>95,0 - - - \u2012<span class=\"ffc\"> <span class=\"ff7\">PO\u017bYCZKA <span class=\"_ _1\"></span>Z NFO\u015aiGW<span class=\"ff1\"> </span></span></span>(\u201ePoprawa efektywno\u015bci <span class=\"_ _0\"></span>energetycznej w JSW K<span class=\"_ _0\"></span>OKS\u201d)<span class=\"ff1 fs4\"> </span>2,7 - - - FINANSOWANIE U<span class=\"_ _1\"></span>DZIELONE P<span class=\"_ _1\"></span>OZOSTA\u0141YM S<span class=\"_ _1\"></span>P\u00d3\u0141KOM:<span class=\"ff2\"> </span>- - - (0,6) KREDYT w rachu<span class=\"_ _1\"></span>nku bie\u017c\u0105cym<span class=\"ff2\"> </span>- - - (0,6) RAZEM PRZEP<span class=\"_ _1\"></span>\u0141YWY PIENI\u0118\u017bN<span class=\"_ _1\"></span>E<span class=\"ff2\"> </span>796,1 (669,6) 156,1 (732,0) *<span class=\"ls6\">   </span><span class=\"ff5\">Zwrot niewykorzyst<span class=\"_ _0\"></span>anej transzy po\u017cyczki<span class=\"_ _1c\"> </span></span>6.3.<span class=\"ffb ls0\"> <span class=\"ff3\">UZGODNIENIE ZAD\u0141U\u017bENIA<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>Zmian\u0119 stanu zad\u0142u\u017cenia na dzie\u0144 31 grudnia 2023 roku przedstawia poni\u017csza tabela:<span class=\"ff1\"> </span>Kredyty i <span class=\"ff3\">po\u017cyczki<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span>Zobowi\u0105zania z<span class=\"ff2\"> </span>tyt<span class=\"_ _1\"></span>u\u0142u<span class=\"ff2\"> </span>leasingu RAZEM STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA 2023 1 294,0 581,8 1 875,8 Wp\u0142ywy z tytu\u0142u <span class=\"_ _1\"></span>zaci\u0105gni\u0119cia zad\u0142u<span class=\"_ _1\"></span>\u017cenia:<span class=\"ff1\"> </span>796,1 275,2 1 071,3 \u2012<span class=\"ffc\"> <span class=\"ff4\"> otrzymane fina<span class=\"_ _1\"></span>nsowanie </span></span>796,1 - 796,1 \u2012<span class=\"ffc\"> <span class=\"ff4\"> <span class=\"ff5\">zawarcie no<span class=\"_ _1\"></span>wych um\u00f3w leasing<span class=\"_ _1\"></span>u<span class=\"ff4\"> </span></span></span></span>- 275,2 275,2 Modyfikacje um\u00f3w l<span class=\"_ _1\"></span>easingowych<span class=\"ff1\"> </span>- 4,5 4,5 Naliczone odset<span class=\"_ _1\"></span>ki i prowizje 72,9 45,7 118,6 P\u0142atno\u015bci z tytu\u0142u z<span class=\"_ _1\"></span>ad\u0142u\u017cenia:<span class=\"ff1\"> </span>(727,0) (265,1) (992,1) \u2012<span class=\"ffc\"> <span class=\"ff5\">sp\u0142ata zobowi\u0105<span class=\"_ _1\"></span>zania (kapita\u0142u)<span class=\"_ _1\"></span><span class=\"ff4\"> </span></span></span>(669,6) (219,9) (889,5) \u2012<span class=\"ffc\"> <span class=\"ff5\">odsetki i prowizj<span class=\"_ _1\"></span>e zap\u0142acone<span class=\"ff4\"> </span></span></span>(35,8) (33,8) (69,6) \u2012<span class=\"ffc\"> <span class=\"ff5\">zap\u0142acone odsetki i <span class=\"_ _1\"></span>prowizje <span class=\"_ _1\"></span>stanowi\u0105ce aktywo<span class=\"_ _1\"></span>wane koszty </span></span>finansowania zewn<span class=\"_ _1\"></span>\u0119trznego<span class=\"ff4\"> </span>(21,6) (11,4) (33,0) R\u00f3\u017cnice kursowe <span class=\"_ _1\"></span><span class=\"ff1\"> </span>(20,5) (0,4) (20,9) Inne zwi\u0119kszenia/(<span class=\"_ _1\"></span>zmniejszenia)<span class=\"ff1\"> </span>2,7 (1,4) 1,3 STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2023 1 418,2 640,3 2 058,5 Zmian\u0119 stanu zad\u0142u\u017cenia na dzie\u0144 31 grudnia 2022 roku przedstawia poni\u017csza tabela:<span class=\"ff1\"> </span>Kredyty i <span class=\"ff3\">po\u017cyczki<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span>Zobowi\u0105zania z<span class=\"ff2\"> </span>tyt<span class=\"_ _1\"></span>u\u0142u<span class=\"ff2\"> </span>leasingu RAZEM STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA 2022 1 816,2 538,8 2 355,0 Wp\u0142ywy z tytu\u0142u <span class=\"_ _1\"></span>zaci\u0105gni\u0119cia zad\u0142u<span class=\"_ _1\"></span>\u017cenia:<span class=\"ff1\"> </span>156,1 242,2 398,3 \u2012<span class=\"ffc\"> <span class=\"ff4\">otrzymane finan<span class=\"_ _1\"></span>sowanie </span></span>156,1 - 156,1 \u2012<span class=\"ffc\"> <span class=\"ff5\">zawarcie nowy<span class=\"_ _1\"></span>ch um\u00f3w leasi<span class=\"_ _1\"></span>ngu<span class=\"ff4\"> </span></span></span>- 242,2 242,2 Modyfikacje um\u00f3w l<span class=\"_ _1\"></span>easingowych<span class=\"ff1\"> </span>- 0,1 0,1 Naliczone odset<span class=\"_ _1\"></span>ki i prowizje 64,5 31,4 95,9 P\u0142atno\u015bci z tytu\u0142u z<span class=\"_ _1\"></span>ad\u0142u\u017cenia:<span class=\"ff1\"> </span>(769,9) (230,6) (1<span class=\"ls0\"> 000,5) </span>\u2012<span class=\"ffc\"> <span class=\"ff5\">sp\u0142ata zobowi\u0105<span class=\"_ _1\"></span>zania (kapita\u0142u)<span class=\"_ _1\"></span><span class=\"ff4\"> </span></span></span>(732,0) (200,3) (932,3) \u2012<span class=\"ffc\"> <span class=\"ff5\">odsetki i prowizj<span class=\"_ _1\"></span>e zap\u0142acone<span class=\"ff4\"> </span></span></span>(37,0) (30,3) (67,3) \u2012<span class=\"ffc\"> <span class=\"ff5\">zap\u0142acone <span class=\"_ _9\"></span>odsetki <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>prowizje <span class=\"_ _b\"></span>stanowi\u0105ce <span class=\"_ _9\"></span>aktywowane <span class=\"_ _b\"></span>koszty </span></span>finansowania zewn<span class=\"_ _1\"></span>\u0119trznego<span class=\"ff4\"> </span>(0,9) - (0,9) R\u00f3\u017cnice kursowe <span class=\"_ _1\"></span><span class=\"ff1\"> </span>23,3 - 23,3 Inne <span class=\"ff7\">zwi\u0119kszenia/(<span class=\"_ _1\"></span>zmniejszenia)<span class=\"ff1\"> </span></span>3,8 (0,1) 3,7 STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2022 1 294,0 581,8 1 875,8",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "Kredyty, po\u017cyczki <span class=\"_ _1\"></span><span class=\"ff2\"> </span>W <span class=\"_ _1\"></span>momencie <span class=\"_ _5\"></span><span class=\"ff5\">pocz\u0105tkowego <span class=\"_ _5\"></span>uj\u0119cia <span class=\"_ _1\"></span>kredyty <span class=\"_ _5\"></span>i <span class=\"_ _1\"></span>po\u017cyczki <span class=\"_ _1\"></span>ujmuje <span class=\"_ _5\"></span>si\u0119 <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>wa<span class=\"_ _0\"></span>rto\u015bci <span class=\"_ _5\"></span>godziwej, <span class=\"_ _5\"></span>pomniejszonej <span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>oniesione <span class=\"_ _5\"></span>koszty <span class=\"_ _1\"></span>transakcyjn<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>(w <span class=\"_ _5\"></span>tym:<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _5\"></span><span class=\"ff5\">prowizja <span class=\"_ _1\"></span>aran\u017c<span class=\"_ _1\"></span>acyjna, </span></span></span>prowizja od <span class=\"_ _0\"></span>zaanga\u017cowania, gwarancja <span class=\"_ _0\"></span>ubezpieczeniowa). Po <span class=\"_ _0\"></span>pocz\u0105tkowym uj\u0119ciu <span class=\"_ _0\"></span>zobowi\u0105zania te <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>wykazywane w<span class=\"_ _0\"></span>ed\u0142ug <span class=\"_ _0\"></span>zamortyzowanego kosztu. <span class=\"_ _0\"></span>Wszelkie<span class=\"_ _1\"></span> r\u00f3\u017cnice <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>omi\u0119dzy <span class=\"_ _5\"></span>otrzyman\u0105 <span class=\"_ _1\"></span>kwot\u0105 <span class=\"_ _1\"></span>(pomn<span class=\"_ _1\"></span>iejszon\u0105 <span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>koszty tran<span class=\"_ _1\"></span>sakcyjne) <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>warto\u015bci<span class=\"_ _1\"></span>\u0105 w<span class=\"_ _1\"></span>ykupu <span class=\"_ _5\"></span>u<span class=\"_ _0\"></span>jmuje <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _5\"></span>metod\u0105 <span class=\"_ _1\"></span>efektywnej <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>topy <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span><span class=\"ff4\">rocentowej <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>skonsolidowa<span class=\"_ _1\"></span>nym </span>sprawozdaniu z wyniku <span class=\"_ _0\"></span>finansowego i <span class=\"_ _0\"></span>innych ca\u0142kowitych dochod\u00f3w, p<span class=\"_ _0\"></span>rzez okres obowi\u0105zywania odno\u015bnych um\u00f3w. <span class=\"_ _0\"></span>Naliczone odsetki odnoszone s\u0105 <span class=\"_ _0\"></span>do koszt\u00f3w finansowych, <span class=\"_ _d\"> </span>ch<span class=\"_ _1\"></span>yba <span class=\"_ _d\"> </span>\u017ce <span class=\"_ _d\"> </span>podl<span class=\"_ _1\"></span>egaj\u0105 <span class=\"_ _d\"> </span>aktywo<span class=\"_ _1\"></span>waniu <span class=\"_ _d\"> </span>w <span class=\"_ _d\"> </span>w<span class=\"_ _1\"></span>arto\u015bci <span class=\"_ _d\"> </span>rzeczowych  aktyw\u00f3w <span class=\"_ _d\"> </span>trwa\u0142ych. <span class=\"_ _d\"> </span>Kr<span class=\"_ _1\"></span>edyty <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>po\u017cyc<span class=\"_ _1\"></span>zki <span class=\"_ _d\"> </span>w <span class=\"_ _d\"> </span>waluci<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>obcej <span class=\"_ _d\"> </span>mog<span class=\"_ _1\"></span>\u0105 <span class=\"_ _d\"> </span>b<span class=\"_ _0\"></span>y\u0107<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>wyz<span class=\"_ _1\"></span>naczone do<span class=\"ls0\"> <span class=\"ff5\">rachunko<span class=\"_ _1\"></span>wo\u015bci zabezpiec<span class=\"_ _1\"></span>ze\u0144 (szczeg\u00f3\u0142y w N<span class=\"_ _1\"></span>ocie 9.5.1.).<span class=\"_ _1c\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-482": {
   "value": "Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u leasingu<span class=\"ff2\"> </span>Z d<span class=\"_ _1\"></span>niem <span class=\"_ _1\"></span>rozpocz\u0119cia <span class=\"_ _5\"></span>umowy l<span class=\"_ _1\"></span>easingu <span class=\"_ _1\"></span>Grupa <span class=\"_ _5\"></span>u<span class=\"_ _0\"></span>jmuje <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>k\u0142adnik <span class=\"_ _5\"></span>ak<span class=\"_ _0\"></span>tyw\u00f3w <span class=\"_ _5\"></span>z tytu\u0142u <span class=\"_ _5\"></span>prawa do <span class=\"_ _5\"></span>u\u017cytkowania <span class=\"_ _1\"></span>oraz <span class=\"_ _1\"></span>zobowi\u0105zanie <span class=\"_ _5\"></span>z tytu\u0142u <span class=\"_ _5\"></span>lea<span class=\"_ _0\"></span><span class=\"ff4\">s<span class=\"_ _0\"></span>ingu. <span class=\"_ _5\"></span>Zasady ujmow<span class=\"_ _1\"></span>ania <span class=\"_ _1\"></span>praw<span class=\"_ _1\"></span>a </span>do <span class=\"_ _9\"></span>u\u017cytkowania <span class=\"_ _9\"></span>sk\u0142adnika <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>przeds<span class=\"ff4\">tawiono <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>Noc<span class=\"_ _0\"></span>ie <span class=\"_ _9\"></span>7.3. <span class=\"_ _9\"></span></span>Zobowi\u0105zania <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>tytu\u0142u<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>leasingu <span class=\"_ _9\"></span>wycenia <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>momenci<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>pocz\u0105tkowego <span class=\"_ _9\"></span>uj\u0119cia <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>warto\u015bciach bie\u017c\u0105cych op\u0142at lea<span class=\"_ _1\"></span>singowych pozo<span class=\"_ _1\"></span>staj\u0105cych do zap\u0142aty <span class=\"_ _1\"></span>w dacie pocz\u0105tk<span class=\"_ _1\"></span>owego uj\u0119cia, kt<span class=\"_ _1\"></span>\u00f3re obejmuj\u0105:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">sta\u0142e op\u0142aty l<span class=\"_ _1\"></span>easingowe,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">zmienne op\u0142aty le<span class=\"_ _1\"></span>asingowe uzale\u017cnio<span class=\"_ _1\"></span>ne od indeks\u00f3w i <span class=\"_ _1\"></span>stawek, <span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">kwoty, kt\u00f3ryc<span class=\"_ _1\"></span>h zap\u0142aty przez lea<span class=\"_ _1\"></span>singobiorc\u0119 ocze<span class=\"_ _1\"></span>kuje si\u0119 w ramach <span class=\"_ _1\"></span>gwarantowanej warto<span class=\"_ _1\"></span>\u015bci ko\u0144cowej prz<span class=\"_ _1\"></span>edmiotu leasing<span class=\"_ _1\"></span>u, <span class=\"_ _0\"></span><span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">cen\u0119 wykonani<span class=\"_ _1\"></span>a opcji kupna, je\u017celi je<span class=\"_ _1\"></span>st rozs\u0105dnie p<span class=\"_ _1\"></span>ewne, \u017ce leasin<span class=\"_ _1\"></span>gobiorca wykona<span class=\"_ _1\"></span> opcj\u0119, <span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">p\u0142atno\u015bci kar umow<span class=\"_ _1\"></span>nych za wypowi<span class=\"_ _1\"></span>edzenie leasing<span class=\"_ _1\"></span>u je\u017celi okres lea<span class=\"_ _1\"></span>singu ustalono z<span class=\"_ _1\"></span>ak\u0142adaj\u0105c, \u017ce leasi<span class=\"_ _1\"></span>ngobiorca wypowie <span class=\"_ _1\"></span>umow\u0119.<span class=\"ff4\"> </span></span></span>Po <span class=\"_ _0\"></span>dacie <span class=\"_ _0\"></span>rozpocz\u0119cia <span class=\"_ _0\"></span>leasingu Grupa <span class=\"_ _0\"></span>wycenia <span class=\"_ _0\"></span>warto\u015b\u0107 <span class=\"_ _0\"></span>bilansow\u0105 <span class=\"_ _0\"></span>zobowi\u0105zani<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>leasingu <span class=\"_ _0\"></span>poprzez <span class=\"_ _0\"></span>zwi\u0119kszenie odsetek <span class=\"_ _0\"></span>od<span class=\"_ _9\"></span><span class=\"ff4\"> </span>zobowi\u0105<span class=\"_ _1\"></span>za\u0144 <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>leasingu, zmniejszenia z t<span class=\"_ _1\"></span>ytu\u0142u zap\u0142aconych <span class=\"_ _1\"></span>op\u0142at leasingowy<span class=\"_ _1\"></span>ch oraz aktualizacj<span class=\"_ _1\"></span>\u0119 z tytu\u0142u pon<span class=\"_ _1\"></span>ownej oceny lub m<span class=\"_ _1\"></span>odyfikacji umowy le<span class=\"_ _1\"></span>asingu<span class=\"_ _0\"></span><span class=\"ff4\">. </span>Grupa w celu aktualizacji <span class=\"_ _1\"></span>wyceny zobowi\u0105<span class=\"_ _1\"></span>zania z tytu\u0142u leasingu, u<span class=\"_ _1\"></span>wzgl\u0119dniaj\u0105c zmi<span class=\"_ _1\"></span>any w op\u0142atach leasing<span class=\"_ _1\"></span>owych, uznaje kwot\u0119 aktualizacji wyceny zob<span class=\"_ _1\"></span>owi\u0105zania jako korekt\u0119 sk\u0142adnik<span class=\"_ _1\"></span>a aktyw\u00f3w z t<span class=\"_ _1\"></span>ytu\u0142u prawa do u<span class=\"_ _1\"></span>\u017cytkowania.<span class=\"ff4\"> </span>Aktualizacja wyceny <span class=\"_ _0\"></span>zobowi\u0105zania z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>leasingu odbywa <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>poprzez <span class=\"_ _0\"></span>dyskontowanie zaktualizowanych <span class=\"_ _0\"></span>op\u0142at <span class=\"_ _0\"></span>leasingowych z <span class=\"_ _0\"></span>zas<span class=\"_ _9\"></span><span class=\"ff4\">toso<span class=\"_ _1\"></span>waniem <span class=\"_ _0\"></span>zaktualizow<span class=\"_ _1\"></span>anej </span>stopy <span class=\"_ _0\"></span>dyskontowej je\u017ce<span class=\"_ _0\"></span>li zaistnieje <span class=\"_ _0\"></span>zmiana <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>odniesieniu <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>okresu <span class=\"_ _0\"></span>leasingu oraz <span class=\"_ _0\"></span>za<span class=\"_ _0\"></span>istnieje zmiana <span class=\"_ _0\"></span>dotycz\u0105ca <span class=\"_ _0\"></span>oceny <span class=\"_ _0\"></span>opcji kupn<span class=\"_ _9\"></span>a <span class=\"_ _0\"></span>bazowego sk<span class=\"_ _0\"></span>\u0142adni<span class=\"_ _1\"></span>ka <span class=\"_ _0\"></span>aktyw\u00f3w. W <span class=\"ff5\">przypadku zais<span class=\"_ _0\"></span>tnienia zmian <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>wocie, kt\u00f3rej <span class=\"_ _0\"></span>zap\u0142aty <span class=\"_ _0\"></span>oczekuje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>rama<span class=\"_ _1\"></span>ch <span class=\"_ _0\"></span>gwarantowanej <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _9\"></span>ko\u0144c<span class=\"_ _1\"></span>owej <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>zaistnienia <span class=\"_ _0\"></span>zmian <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>przysz\u0142ych <span class=\"_ _0\"></span>op\u0142atach </span>leasingowych <span class=\"_ _5\"></span>wynikaj\u0105cych <span class=\"_ _1\"></span>ze <span class=\"_ _5\"></span>zmiany <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>indeksie <span class=\"_ _5\"></span>lub <span class=\"_ _1\"></span>stawce <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>tosowanej <span class=\"_ _5\"></span>do <span class=\"_ _1\"></span>ustalenia <span class=\"_ _5\"></span>tych <span class=\"_ _1\"></span>op\u0142at, <span class=\"_ _5\"></span>Grupa d<span class=\"_ _1\"></span>okonuje <span class=\"_ _1\"></span>aktualiza<span class=\"_ _1\"></span>cji <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span>yc<span class=\"_ _0\"></span>eny <span class=\"_ _1\"></span>zobowi\u0105zania <span class=\"_ _5\"></span>z tyt<span class=\"_ _1\"></span>u\u0142u <span class=\"_ _1\"></span>leasing<span class=\"_ _1\"></span>u poprzez dyskontow<span class=\"_ _1\"></span>anie zaktualizowa<span class=\"_ _1\"></span>nych op\u0142<span class=\"ff4\">at leasingow<span class=\"_ _1\"></span>ych z zastosowani<span class=\"_ _1\"></span>em dotychczasowej st<span class=\"_ _1\"></span>opy dyskonta. </span>P\u0142atno\u015bci leasingowe <span class=\"_ _1\"></span>Grupa dyskontuj<span class=\"_ _1\"></span>e przy u\u017cyciu <span class=\"_ _1\"></span>kra\u0144cowej stopy pr<span class=\"_ _1\"></span>ocentowej leasi<span class=\"_ _1\"></span>ngobiorcy. <span class=\"ff4\"> </span>Grupa korzysta z pra<span class=\"_ _1\"></span>wa zwolnienia <span class=\"_ _1\"></span>ze stosowania wy<span class=\"_ _1\"></span>mog\u00f3w wynikaj\u0105<span class=\"_ _1\"></span>cych z MSSF <span class=\"_ _1\"></span>16, kt\u00f3re zosta\u0142y szczeg\u00f3\u0142owo opisan<span class=\"_ _1\"></span>e w Nocie 7.3.<span class=\"ff4\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Szacunki i wyliczenia, <span class=\"_ _1\"></span>kt\u00f3re maj\u0105 w<span class=\"_ _1\"></span>p\u0142yw na wycen\u0119 zo<span class=\"_ _1\"></span>bowi\u0105za\u0144 z tytu\u0142<span class=\"_ _1\"></span>u leasingu oraz <span class=\"_ _1\"></span>aktyw\u00f3w z<span class=\"ff4\"> </span>tytu\u0142u prawa do u\u017cytkow<span class=\"_ _1\"></span>ania:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">ustalenie okr<span class=\"_ _1\"></span>esu obowi\u0105zywania u<span class=\"_ _1\"></span>m\u00f3w (w tym dl<span class=\"_ _1\"></span>a um\u00f3w z nieokre\u015bl<span class=\"_ _1\"></span>onym terminem lub z mo\u017cliw<span class=\"_ _1\"></span>o\u015bci\u0105 przed\u0142u\u017cenia)<span class=\"ff4\"> </span></span></span>Ustalaj\u0105c <span class=\"_ _9\"></span>okres <span class=\"_ _9\"></span>leasingu <span class=\"_ _9\"></span>Grupa <span class=\"_ _9\"></span>uwzgl\u0119<span class=\"_ _1\"></span>dnia <span class=\"_ _9\"></span>wszystkie <span class=\"_ _9\"></span>istotne <span class=\"_ _9\"></span>fakty <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>okoliczno\u015bci <span class=\"_ _9\"></span>tworz\u0105<span class=\"_ _1\"></span>ce <span class=\"_ _9\"></span>zach\u0119t\u0119 <span class=\"_ _9\"></span>ekonomiczn\u0105 <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>skorzyst<span class=\"_ _1\"></span>ania<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>z <span class=\"_ _9\"></span>opcji <span class=\"_ _9\"></span>przed\u0142u\u017cenia <span class=\"_ _9\"></span>umo<span class=\"_ _1\"></span>wy lub <span class=\"ff5\">nieskorzystania <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>opcji <span class=\"_ _9\"></span>zako\u0144czenia <span class=\"_ _9\"></span>umowy. <span class=\"_ _9\"></span>Okresy <span class=\"_ _9\"></span>obj\u0119te<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>opcj\u0105 <span class=\"_ _b\"></span>przed\u0142<span class=\"_ _1\"></span>u\u017cania <span class=\"_ _9\"></span>um\u00f3w <span class=\"_ _9\"></span>lub <span class=\"_ _b\"></span>okresem <span class=\"_ _9\"></span>wypowiedz<span class=\"_ _1\"></span>enia <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _9\"></span>uwzgl\u0119dnione <span class=\"_ _9\"></span>przy <span class=\"_ _9\"></span>ustalaniu <span class=\"_ _9\"></span>ok<span class=\"_ _0\"></span>res<span class=\"_ _1\"></span>u </span>leasingu, <span class=\"_ _5\"></span>je\u017ce<span class=\"_ _0\"></span>li <span class=\"_ _5\"></span>istnieje r<span class=\"_ _1\"></span>acjonalna <span class=\"_ _5\"></span>pewno\u015b\u0107, <span class=\"_ _1\"></span>\u017ce <span class=\"_ _1\"></span>umowa <span class=\"_ _5\"></span>zostanie <span class=\"_ _1\"></span>przed\u0142u\u017con<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>lub <span class=\"_ _1\"></span>nie <span class=\"_ _5\"></span>zostanie <span class=\"_ _1\"></span>wypowiedzi<span class=\"_ _1\"></span>ana. <span class=\"_ _1\"></span>Ocena <span class=\"_ _5\"></span>okresu le<span class=\"_ _1\"></span>as<span class=\"_ _0\"></span><span class=\"ff4\">ingu <span class=\"_ _1\"></span>jest <span class=\"_ _5\"></span>przeprowadzana <span class=\"_ _1\"></span>na <span class=\"ff5\">dzie<span class=\"_ _1\"></span>\u0144 </span></span>rozpocz<span class=\"ff5\">\u0119cia  lea<span class=\"_ _1\"></span>singu.  Ponowna  o<span class=\"_ _1\"></span>cena  jest  do<span class=\"_ _1\"></span>konywana  w  pr<span class=\"_ _1\"></span>zypadku  wyst\u0105pie<span class=\"_ _1\"></span>nia  znacz\u0105cego  z<span class=\"_ _1\"></span>darzenia  lub <span class=\"_ _8\"> </span>znacz\u0105cej  zmiany  w  o<span class=\"_ _1\"></span>koliczno\u015bcia<span class=\"_ _0\"></span>ch,  kt\u00f3r<span class=\"_ _1\"></span>e </span>leasingobiorca kontrol<span class=\"_ _1\"></span>uje, wp\u0142ywaj\u0105<span class=\"_ _1\"></span>cych na t\u0119 ocen<span class=\"_ _1\"></span>\u0119.<span class=\"ff4\"> </span>W przypadku um\u00f3w n<span class=\"_ _1\"></span>a czas nieokre\u015blon<span class=\"_ _1\"></span>y, szacuje si\u0119 najbardzi<span class=\"_ _1\"></span>ej prawdopodobny okres u\u017cytkowa<span class=\"_ _1\"></span>nia prawa do <span class=\"_ _1\"></span>u\u017cytkowania aktywa, b\u0105<span class=\"_ _1\"></span>d\u017a te\u017c przyjmuje si\u0119 <span class=\"_ _1\"></span>okres<span class=\"_ _1\"></span> \u017cywotno\u015bci danego Z<span class=\"_ _1\"></span>ak\u0142adu, w zale<span class=\"_ _1\"></span>\u017cno\u015bci od tego <span class=\"_ _1\"></span>co lepiej odzwier<span class=\"_ _1\"></span>ciedla okres przez ja<span class=\"_ _1\"></span>ki jest rozs\u0105dnie <span class=\"_ _1\"></span>pewne, \u017ce Grupa ni<span class=\"_ _1\"></span>e s<span class=\"_ _0\"></span><span class=\"ff4\">korzysta z praw<span class=\"_ _1\"></span>a wypowiedzenia.  </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">ustalenie st<span class=\"ff5\">opy <span class=\"_ _1\"></span>procentowej stosowa<span class=\"_ _1\"></span>nej do dyskont<span class=\"_ _1\"></span>owania przysz\u0142y<span class=\"_ _1\"></span>ch przep\u0142yw\u00f3w pie<span class=\"_ _1\"></span>ni\u0119\u017cnych<span class=\"ff4\"> </span></span></span></span>Dla <span class=\"_ _9\"></span>potrzeb <span class=\"_ _0\"></span>wyceny <span class=\"_ _9\"></span>zo<span class=\"_ _1\"></span>bowi\u0105zania <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _9\"></span>leasi<span class=\"_ _1\"></span>ngu <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>praw <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>u\u017cytko<span class=\"_ _1\"></span>wania <span class=\"_ _0\"></span>sk\u0142adnika <span class=\"_ _9\"></span>aktyw\u00f3w, <span class=\"_ _0\"></span>Grupa <span class=\"_ _9\"></span>oszacow<span class=\"_ _1\"></span>a\u0142a <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>ra\u0144cowe <span class=\"_ _0\"></span>stopy <span class=\"_ _9\"></span>pr<span class=\"_ _0\"></span><span class=\"ff4\">ocentowe <span class=\"_ _9\"></span>oprocento<span class=\"_ _1\"></span>wani<span class=\"_ _1\"></span>a </span>d\u0142ugu, <span class=\"_ _0\"></span>stosowane <span class=\"_ _0\"></span>przy <span class=\"_ _9\"></span>dy<span class=\"_ _1\"></span>skontowaniu <span class=\"_ _0\"></span>przysz\u0142ych <span class=\"_ _0\"></span>przep\u0142yw\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych. <span class=\"_ _0\"></span>Dla <span class=\"_ _9\"></span>ustaleni<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>ra\u0144cow<span class=\"_ _1\"></span>ej <span class=\"_ _0\"></span>stopy <span class=\"_ _9\"></span>procent<span class=\"_ _1\"></span>owej <span class=\"_ _0\"></span>d\u0142ugu <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupa <span class=\"_ _0\"></span>przyj\u0119\u0142a, <span class=\"_ _0\"></span>\u017ce <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>topa <span class=\"_ _0\"></span>dyskonta powinna <span class=\"_ _9\"></span>odzwierciedla\u0107 <span class=\"_ _0\"></span>koszt <span class=\"_ _b\"></span>finans<span class=\"_ _1\"></span>owania, <span class=\"_ _9\"></span>jakie <span class=\"_ _9\"></span>by\u0142oby <span class=\"_ _9\"></span>zaci\u0105gni\u0119te<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>zakup <span class=\"_ _9\"></span>aktywa <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>zbli\u017conej <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>przedmi<span class=\"_ _1\"></span>o<span class=\"_ _9\"></span><span class=\"ff4\">tu <span class=\"_ _9\"></span>podl</span>eg<span class=\"_ _1\"></span>aj\u0105cego <span class=\"_ _9\"></span>leasingowi.<span class=\"_ _1\"></span> W <span class=\"ff5\">celu oszacowania wysoko\u015bci stopy dyskonta Grupa wzi\u0119\u0142a pod uwag\u0119 nas<span class=\"_ _0\"></span>t\u0119puj\u0105ce parametr<span class=\"_ _1\"></span>y umowy: rodzaj, d\u0142ugo\u015b\u0107 <span class=\"_ _0\"></span>trwania, walut\u0119<span class=\"_ _0\"></span><span class=\"ff4\"> </span>oraz potencjaln\u0105 ma<span class=\"_ _0\"></span>r\u017c\u0119,<span class=\"_ _1\"></span> </span>jak\u0105 musia\u0142aby zap\u0142a<span class=\"_ _1\"></span>ci\u0107 na<span class=\"ff4\"> rzecz instytucji<span class=\"_ _1\"></span> finansowych w <span class=\"_ _1\"></span>celu uzyskania fin<span class=\"_ _1\"></span>ansowania. </span>Grupa w 2023 roku i <span class=\"_ _1\"></span>w 2022 roku z<span class=\"_ _1\"></span>astosowa\u0142a kra\u0144<span class=\"_ _1\"></span>cowe stopy procent<span class=\"_ _1\"></span>owe w wysoko\u015bci od <span class=\"_ _1\"></span>3,18% do 11,<span class=\"_ _1\"></span>22%.<span class=\"_ _1c\"> </span><div class=\"c wd8 h61 gs766\"><div class=\"t m0 x2 h17 ya1 ff3 fs4 fce sc0 ls0 ws0\">ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span></div></div><div class=\"c w8 h4 gs767\"><div class=\"t m0 x8 h73 y6bd ff9 fs4 fc0 sc0 ls0 ws0\">PRAWO DO U\u017b<span class=\"_ _1\"></span>YTKOWANIA <span class=\"_ _1\"></span>SK\u0141ADNIKA AK<span class=\"_ _1\"></span>TYW\u00d3W<span class=\"ffa\"> </span></div><div class=\"t m0 x8 h10 y6be ff5 fs4 fc0 sc0 ls0 ws0\">Z <span class=\"_ _9\"></span>dniem <span class=\"_ _9\"></span>rozpocz\u0119cia <span class=\"_ _9\"></span>umowy <span class=\"_ _9\"></span>leasingu <span class=\"_ _9\"></span>Grupa <span class=\"_ _9\"></span>ujmuje <span class=\"_ _9\"></span>sk\u0142adnik <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _9\"></span>prawa <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>u\u017cytkowania <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>zobowi\u0105<span class=\"_ _1\"></span>zanie <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>tyt<span class=\"_ _9\"></span>u\u0142u <span class=\"_ _9\"></span>leasingu. <span class=\"_ _9\"></span>Zasady <span class=\"_ _9\"></span>dotycz\u0105c<span class=\"_ _1\"></span>e </div><div class=\"t m0 x8 h10 y6bf ff5 fs4 fc0 sc0 ls0 ws0\">ujmowania zobowi<span class=\"_ _1\"></span>\u0105zania z tytu\u0142u le<span class=\"_ _1\"></span>asingu przedsta<span class=\"_ _1\"></span>wiono w Nocie 6.2.<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h10 y6c0 ff5 fs4 fc0 sc0 ls0 ws0\">Grupa u<span class=\"_ _0\"></span>\u017cytkuje w <span class=\"_ _0\"></span>ramach <span class=\"_ _0\"></span>leasingu g<span class=\"_ _0\"></span>\u0142\u00f3wni<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>kombajny <span class=\"_ _0\"></span>\u015bcianowe i <span class=\"_ _0\"></span>chodnikowe oraz <span class=\"_ _0\"></span>maszyny <span class=\"_ _0\"></span>g\u00f3rnicze, \u015b<span class=\"_ _0\"></span>rodki transportu <span class=\"_ _0\"></span>oraz nieruch<span class=\"_ _9\"></span>omo<span class=\"_ _1\"></span>\u015bci <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>prawo <span class=\"ff4\">wieczystego </span></div><div class=\"t m0 x8 h10 y6c1 ff5 fs4 fc0 sc0 ls0 ws0\">u\u017cytkowania gru<span class=\"_ _1\"></span>nt\u00f3w.<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h10 y6c2 ff5 fs4 fc0 sc0 ls0 ws0\">Na dzie\u0144 pocz\u0105t<span class=\"_ _1\"></span>kowego uj\u0119cia s<span class=\"_ _1\"></span>k\u0142adniki aktyw\u00f3w z tyt<span class=\"_ _1\"></span>u\u0142u prawa do <span class=\"_ _1\"></span>u\u017cytkowania wy<span class=\"_ _1\"></span>cenia si\u0119 wed\u0142ug k<span class=\"_ _1\"></span>osztu, kt\u00f3ry obej<span class=\"_ _1\"></span>muje:<span class=\"_ _0\"></span><span class=\"ff4\"> </span></div><div class=\"t m0 x8 h16 y6c3 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">kwot\u0119 pocz\u0105t<span class=\"_ _1\"></span>kowej wyceny zobowi<span class=\"_ _1\"></span>\u0105zania z tytu\u0142<span class=\"_ _1\"></span>u leasingu,<span class=\"ff4\"> </span></span></span></div><div class=\"t m0 x8 h16 y6c4 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">wszelkie op\u0142aty l<span class=\"_ _1\"></span>easingowe zap\u0142<span class=\"_ _1\"></span>acone w dacie rozpocz\u0119ci<span class=\"_ _1\"></span>a lub przed t\u0105 dat\u0105, p<span class=\"_ _1\"></span>omniejszon<span class=\"_ _1\"></span>e o wszelkie otrzyma<span class=\"_ _1\"></span>ne zach\u0119ty lea<span class=\"_ _1\"></span>singowe,<span class=\"_ _1c\"> </span></span></span><span class=\"ffc\"><span class=\"ff5 fc0\"><span class=\"ff4\"> </span></span></span></div></div>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">wszelkie poc<span class=\"_ _1\"></span>z\u0105tkowe koszty be<span class=\"_ _1\"></span>zpo\u015brednie poniesi<span class=\"_ _1\"></span>one przez leasin<span class=\"_ _1\"></span>gobiorc\u0119 w zwi\u0105<span class=\"_ _1\"></span>zku z zawarciem umo<span class=\"_ _1\"></span>wy leasingu,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">szacunek <span class=\"_ _8\"> </span>koszt\u00f3w,  kt\u00f3re <span class=\"_ _8\"> </span>maj\u0105  zosta\u0107 <span class=\"_ _8\"> </span>poniesione  prz<span class=\"_ _1\"></span>ez  leasingo<span class=\"_ _1\"></span>biorc\u0119  w <span class=\"_ _8\"> </span>zwi\u0105zku  z <span class=\"_ _8\"> </span>obowi\u0105zkiem  d<span class=\"_ _1\"></span>emonta\u017cu  i <span class=\"_ _8\"> </span>usuni\u0119cia  baz<span class=\"_ _1\"></span>owego  sk\u0142a<span class=\"_ _1\"></span>dnika  aktyw<span class=\"_ _1\"></span>\u00f3w </span></span>lub <span class=\"ff5\">przeprowadzeni<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>renowacji <span class=\"_ _0\"></span>miejsca, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>kt\u00f3rym <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>zna<span class=\"_ _0\"></span>jdowa\u0142, lub <span class=\"_ _0\"></span>przeprowadzeniem <span class=\"_ _0\"></span>renowacji b<span class=\"_ _0\"></span>azowego sk<span class=\"_ _0\"></span>\u0142adnika aktyw\u00f3w <span class=\"_ _0\"></span>do <span class=\"_ _9\"></span>stanu<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _0\"></span>wymaganego p<span class=\"_ _0\"></span>rz<span class=\"ls10\">ez </span></span></span>warunki leasingu, c<span class=\"_ _1\"></span>hyba \u017ce te koszty <span class=\"_ _1\"></span>s\u0105 ponoszone w <span class=\"_ _1\"></span>celu wytworzeni<span class=\"_ _1\"></span>a zapas\u00f3w.<span class=\"ff4\"> </span>Po <span class=\"_ _0\"></span>dac<span class=\"_ _0\"></span>ie <span class=\"_ _0\"></span>rozpocz\u0119cia <span class=\"_ _0\"></span>leasingu <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupa <span class=\"_ _0\"></span>wycenia <span class=\"_ _0\"></span>sk\u0142adnik <span class=\"_ _9\"></span>aktyw\u00f3w z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _9\"></span>prawa <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>u\u017cytkowania <span class=\"_ _0\"></span>wed\u0142ug <span class=\"_ _9\"></span>kosztu <span class=\"_ _0\"></span>pomniejszonego <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>\u0142\u0105c<span class=\"_ _9\"></span><span class=\"ff4\">zne <span class=\"_ _0\"></span>odpisy <span class=\"_ _9\"></span>amort<span class=\"_ _1\"></span>yzacyjne<span class=\"_ _1\"></span> </span>(umorzenie) <span class=\"_ _1\"></span>i \u0142\u0105czne strat<span class=\"_ _1\"></span>y z tytu\u0142<span class=\"_ _1\"></span>u utrat<span class=\"_ _1\"></span>y warto\u015bci <span class=\"_ _1\"></span>oraz skoryg<span class=\"_ _1\"></span>owanego z <span class=\"_ _1\"></span>tytu\u0142u ja<span class=\"_ _1\"></span>kiejkolwiek <span class=\"_ _1\"></span>aktualizacji <span class=\"_ _1\"></span>wyceny <span class=\"_ _1\"></span>zobowi\u0105zania <span class=\"_ _1\"></span>z<span class=\"_ _0\"></span><span class=\"ff4\"> </span>tytu\u0142u leasin<span class=\"_ _1\"></span>gu poza <span class=\"_ _1\"></span>odwracaniem<span class=\"_ _1\"></span> dyskonta.  Grupa <span class=\"ff5\">o<span class=\"_ _1\"></span>kre\u015bla <span class=\"_ _1\"></span>stawki <span class=\"_ _5\"></span>amortyzacji dla <span class=\"_ _5\"></span>poszczeg\u00f3lnych <span class=\"_ _1\"></span>sk\u0142adnik\u00f3w <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rawa <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>u\u017cytkow<span class=\"_ _1\"></span>ania <span class=\"_ _1\"></span>aktyw\u00f3w. Prawo <span class=\"_ _5\"></span>do u\u017cytkowa<span class=\"_ _1\"></span>nia s<span class=\"_ _1\"></span>k\u0142adnika <span class=\"_ _1\"></span>aktyw\u00f3w <span class=\"_ _5\"></span>amortyzuje si\u0119 <span class=\"_ _5\"></span>liniowo </span>przez okres u\u017cytkowania aktyw\u00f3w nie d\u0142u\u017cszy ni\u017c ok<span class=\"_ _0\"></span>res leasingu wynikaj\u0105cy z zawartych um\u00f3w. Stawki amortyz<span class=\"_ _0\"></span>acyjne uzale\u017cnione s\u0105 od ok<span class=\"_ _0\"></span>resu trwania umowy<span class=\"_ _1\"></span>. W <span class=\"_ _b\"></span>przypadku <span class=\"_ _b\"></span>um\u00f3w <span class=\"_ _9\"></span>na<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>czas <span class=\"_ _9\"></span>nieok<span class=\"_ _0\"></span>re\u015blo<span class=\"_ _1\"></span>ny <span class=\"_ _b\"> </span>okres <span class=\"_ _b\"></span>amortyzacji <span class=\"_ _9\"></span>usta<span class=\"_ _0\"></span>la <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>podstawie <span class=\"_ _b\"> </span>na<span class=\"_ _0\"></span>jbardziej <span class=\"_ _9\"></span>prawdopodobnego <span class=\"_ _b\"></span>okresu <span class=\"_ _9\"></span>u\u017cytkowania <span class=\"_ _b\"></span>sk\u0142adnika, <span class=\"_ _9\"></span>b\u0105d\u017a <span class=\"_ _b\"> </span>te\u017c przyjmuje za o<span class=\"_ _1\"></span>kres jego amorty<span class=\"_ _1\"></span>zacji okres \u017cywot<span class=\"_ _1\"></span>no\u015bci danego <span class=\"_ _1\"></span>Zak\u0142adu JSW, w zale<span class=\"_ _1\"></span>\u017cno\u015bci od tego c<span class=\"_ _1\"></span>o lepiej odz<span class=\"_ _1\"></span>wierciedla rozs\u0105dni<span class=\"_ _1\"></span>e pewny okres <span class=\"_ _1\"></span>przez jaki Gru<span class=\"_ _1\"></span>pa nie skor<span class=\"_ _1\"></span>zysta z <span class=\"_ _5\"></span>opcji wypowiedzenia <span class=\"_ _5\"></span>umowy. Je\u017celi <span class=\"_ _1\"></span>Grupa <span class=\"_ _1\"></span>ma w<span class=\"_ _1\"></span>ystarczaj\u0105c<span class=\"_ _1\"></span>\u0105 pewn<span class=\"_ _1\"></span>o\u015b\u0107, \u017ce <span class=\"_ _5\"></span>skorzysta z <span class=\"_ _1\"></span>opcji <span class=\"_ _1\"></span>kupna, <span class=\"_ _1\"></span>sk\u0142adnik a<span class=\"_ _1\"></span>ktyw\u00f3<span class=\"_ _0\"></span>w <span class=\"_ _1\"></span>z tytu\u0142u<span class=\"_ _1\"></span> praw<span class=\"_ _1\"></span>a do<span class=\"ff4\"> </span>u\u017cytk<span class=\"_ _1\"></span>owania amor<span class=\"ff5\">tyzuje si\u0119 prze<span class=\"_ _1\"></span>z okres u\u017cytkow<span class=\"_ _1\"></span>ania danego sk\u0142<span class=\"_ _1\"></span>adnika aktyw\u00f3w.<span class=\"ff4\"> </span></span>Szacowane okresy <span class=\"_ _1\"></span>u\u017cytkowania dl<span class=\"_ _1\"></span>a poszczeg\u00f3ln<span class=\"_ _1\"></span>ych grup prawa do u\u017c<span class=\"_ _1\"></span>ytkowania akt<span class=\"_ _1\"></span>ywa wynosz\u0105 odpo<span class=\"_ _1\"></span>wiednio:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Budynki i budowle <span class=\"ls4\">                           <span class=\"_ _0\"></span>                 <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>      <span class=\"_ _0\"></span></span>                      <span class=\"_ _1\"></span>                    <span class=\"ls5\">1 </span>- 67 lat, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Urz\u0105dzenia tech<span class=\"_ _1\"></span>niczne i maszyn<span class=\"_ _1\"></span>y<span class=\"ff4 ls4\">             <span class=\"_ _0\"></span>            <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>         <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>             <span class=\"_ _0\"></span>      <span class=\"_ _0\"></span><span class=\"ls0\">2 m-<span class=\"ls13\">ce </span></span></span>\u2013<span class=\"ff4\"> 25 lat, </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">\u015arodki transport<span class=\"_ _1\"></span>u<span class=\"ff4 ls4\">               <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>         <span class=\"_ _0\"></span>     <span class=\"ls0\">                                   <span class=\"_ _1\"></span>                                 <span class=\"_ _1\"></span>       2 m-<span class=\"ls13\">ce </span><span class=\"ff5\">\u2013</span> 20 lat, </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Inne rzeczowe <span class=\"_ _1\"></span>aktywa trwa\u0142e<span class=\"ff4 ls4\">                     <span class=\"_ _0\"></span>                 <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>              <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>        <span class=\"_ _0\"></span>     <span class=\"ls5\">1 <span class=\"ls0\">- 6 lat, </span></span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Grunty<span class=\"ls4\">                    </span> <span class=\"_ _0\"></span>                   <span class=\"_ _1\"></span>                      <span class=\"_ _1\"></span>                                  <span class=\"_ _1\"></span>                                 <span class=\"_ _1\"></span>      <span class=\"ls5\">2 </span>- 65 lat, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Prawo wieczyst<span class=\"_ _1\"></span>ego u\u017cytkowania gr<span class=\"_ _1\"></span>unt\u00f3w<span class=\"ff4\">            <span class=\"_ _1\"></span>                             <span class=\"_ _1\"></span>                                 <span class=\"_ _1\"></span>      <span class=\"ls5\">9 </span>- 99 lat.<span class=\"_ _1c\"> </span></span></span></span>Grupa nie ujmuj<span class=\"_ _1\"></span>e aktyw\u00f3w i zobowi<span class=\"_ _1\"></span>\u0105za\u0144 z tytu\u0142u lea<span class=\"_ _1\"></span>singu w przypad<span class=\"_ _1\"></span>ku ujmowania:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">leasingu <span class=\"_ _8\"> </span>kr\u00f3tkoterminowego <span class=\"_ _8\"> </span>\u2013<span class=\"ff4\">  </span>leasing, <span class=\"_ _8\"> </span>kt\u00f3r<span class=\"_ _1\"></span>y  w <span class=\"_ _8\"> </span>dacie  ro<span class=\"_ _1\"></span>zpocz\u0119cia <span class=\"_ _8\"> </span>ma  okres <span class=\"_ _8\"> </span>leasingu <span class=\"_ _8\"> </span>nie  d\u0142u\u017c<span class=\"_ _1\"></span>szy  ni\u017c <span class=\"_ _8\"> </span>12  mi<span class=\"_ _1\"></span>esi\u0119cy. <span class=\"_ _8\"> </span>Uproszczenia <span class=\"_ _8\"> </span>tego  ni<span class=\"_ _1\"></span>e  zast<span class=\"_ _1\"></span>osowano </span></span>do<span class=\"ls0\"> <span class=\"ff5\">kr\u00f3tkoter<span class=\"_ _1\"></span>minowych <span class=\"_ _5\"></span>um\u00f3w le<span class=\"_ _1\"></span>asingu <span class=\"_ _5\"></span>\u015b<span class=\"_ _0\"></span>rodk\u00f3w <span class=\"_ _5\"></span>produkcji, <span class=\"_ _1\"></span>wykorzystywa<span class=\"_ _1\"></span>nych <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>podziemnych <span class=\"_ _1\"></span>zak\u0142adach <span class=\"_ _5\"></span>g\u00f3rniczych. <span class=\"_ _5\"></span>Leasing, <span class=\"_ _1\"></span>w<span class=\"ff4\"> </span>kt\u00f3rym <span class=\"_ _1\"></span>wprowadzono <span class=\"_ _5\"></span>opcj\u0119 <span class=\"_ _1\"></span>kupna<span class=\"_ _1\"></span> </span></span>nie jest leasingiem <span class=\"_ _1\"></span>kr\u00f3tkoterminowym,<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">leasingu dotycz\u0105cego akty<span class=\"_ _1\"></span>w\u00f3w o niskiej warto\u015bci \u2013<span class=\"ff4\"> <span class=\"_ _0\"></span></span>czyli takich, kt\u00f3rych jednostkow<span class=\"_ _1\"></span>a warto\u015b\u0107 pocz\u0105tkowa nowego sk\u0142adnika przedmiotu leasingu nie przekra<span class=\"_ _1\"></span>cza </span></span>20 tys. PLN, z w<span class=\"_ _1\"></span>y\u0142\u0105czeniem prawa <span class=\"_ _1\"></span>wieczystego u\u017cytko<span class=\"_ _1\"></span>wania grunt\u00f3w ora<span class=\"_ _1\"></span>z um\u00f3w leasingu, <span class=\"_ _1\"></span>w kt\u00f3rych wprow<span class=\"_ _1\"></span>adzono opcj\u0119 <span class=\"_ _1\"></span>kupna.<span class=\"ff4\"> </span>P\u0142atno\u015bci zwi\u0105zane z l<span class=\"_ _1\"></span>easingiem kr<span class=\"_ _1\"></span>\u00f3tkoterminowym i le<span class=\"_ _1\"></span>asingiem akt<span class=\"_ _1\"></span>yw\u00f3w o niskiej warto\u015bci ujmowane <span class=\"_ _1\"></span>s\u0105 liniowo w kos<span class=\"_ _1\"></span>ztach bie\u017c\u0105cego okre<span class=\"_ _1\"></span>su.<span class=\"ff4\"> </span>W przypadku leasingu, gdzie Grupa jest leasingobiorc\u0105, dla um\u00f3w zawieraj<span class=\"_ _1\"></span>\u0105cych zar\u00f3wno elementy leasin<span class=\"_ _1\"></span>gowe jak i elementy niel<span class=\"_ _0\"></span><span class=\"ff4\">easingowe, w przypadku braku<span class=\"_ _1\"></span> </span>mo\u017cliwo\u015bci ich w<span class=\"_ _1\"></span>yodr\u0119bnienia, Grup<span class=\"_ _1\"></span>a stosuje uproszczenie i <span class=\"_ _1\"></span>ujmuje ka\u017cdy elem<span class=\"_ _1\"></span>ent leasingowy i <span class=\"_ _1\"></span>nieleasingowy ja<span class=\"_ _1\"></span>ko pojedynczy elem<span class=\"_ _1\"></span>ent leasingowy.<span class=\"ff4\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Utrata warto\u015bci<span class=\"ffa\"> </span>Grupa <span class=\"_ _0\"></span>ocenia <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ka\u017cdy <span class=\"_ _9\"></span>dzie<span class=\"_ _1\"></span>\u0144 <span class=\"_ _0\"></span>ko\u0144cz\u0105cy <span class=\"_ _0\"></span>okres <span class=\"_ _9\"></span>sprawozdawc<span class=\"_ _1\"></span>zy <span class=\"_ _0\"></span>czy <span class=\"_ _9\"></span>zaistnia\u0142<span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>obiektywne <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzes\u0142anki <span class=\"_ _0\"></span>mog\u0105ce <span class=\"_ _9\"></span>wskazywa\u0107 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>utrat\u0119 <span class=\"_ _9\"></span>warto\u015bci sk<span class=\"_ _0\"></span>\u0142adnik\u00f3<span class=\"_ _1\"></span>w <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ktyw\u00f3w<span class=\"_ _1\"></span> z <span class=\"ff5\">tytu\u0142u prawa do u<span class=\"_ _1\"></span>\u017cytkowania. Testy <span class=\"_ _1\"></span>na utrat\u0119 w<span class=\"_ _1\"></span>arto\u015bci s\u0105 przeprowad<span class=\"_ _1\"></span>zane zgodnie z za<span class=\"_ _1\"></span>sadami rachunkow<span class=\"_ _1\"></span>o\u015bci przedstawio<span class=\"_ _1\"></span>nymi w No<span class=\"ff4\">c<span class=\"_ _0\"></span>ie 7.4.<span class=\"_ _1c\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-10": {
   "value": "W umowach po\u017cyczki p\u0142ynno\u015bciowej oraz po\u017cyczki preferencyjnej przewidziano <span class=\"_ _1\"></span>zabezpieczenia w formie por\u0119cze\u0144 na r<span class=\"_ _0\"></span>zecz PFR nast\u0119puj\u0105cych sp\u00f3\u0142ek zale\u017cnych:<span class=\"ff1\"> </span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">JZR do \u0142\u0105cznej wysoko\u015bci 300,0 mln PLN (na dzie\u0144 31 grudnia 2023 roku ustanowione w kwocie 300,0 m<span class=\"_ _1\"></span>ln PLN),<span class=\"_ _0\"></span><span class=\"ff1\"> </span></span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">JSW KOKS do \u0142\u0105cznej wysoko\u015bci 1<span class=\"ff1\"> </span>064,3 mln PLN (na dzie\u0144 31 grudnia 2023 roku ustanowione w kwocie <span class=\"ff1\">964,8 mln PLN).<span class=\"_ _1c\"> </span></span></span>Natomiast <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>dniu <span class=\"_ _0\"></span>15 <span class=\"_ _9\"></span>czerwca <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>oku, <span class=\"_ _0\"></span>JSW <span class=\"_ _9\"></span>dokona\u0142a <span class=\"_ _0\"></span>ca\u0142kowitej <span class=\"_ _0\"></span>sp\u0142aty<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>po\u017cycz<span class=\"_ _0\"></span>ki <span class=\"_ _0\"></span>terminowej <span class=\"_ _9\"></span>oraz <span class=\"_ _0\"></span>kredyt\u00f3w <span class=\"_ _9\"></span>terminowych A <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>C <span class=\"_ _9\"></span>wyn<span class=\"_ _0\"></span>ikaj\u0105cyc<span class=\"_ _0\"></span>h z tej <span class=\"_ _b\"></span> <span class=\"ff7\">Umowy <span class=\"_ _9\"></span>Finansowania, <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>zwi\u0105zku <span class=\"_ _b\"></span>z <span class=\"_ _b\"></span>czym, <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>dniu <span class=\"_ _9\"></span>20 <span class=\"_ _b\"></span>czerwca <span class=\"_ _9\"></span>2023 <span class=\"_ _b\"></span>roku <span class=\"_ _b\"></span>Konsorcjum <span class=\"_ _9\"></span>prz<span class=\"_ _0\"></span>ekaza\u0142o <span class=\"_ _9\"></span>Jednost<span class=\"_ _0\"></span>ce <span class=\"_ _b\"></span>dominuj\u0105cej <span class=\"_ _b\"></span>o\u015bwiadczenie </span>o <span class=\"ff7\">pe\u0142nej <span class=\"_ _0\"></span>sp\u0142acie <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>wyga\u015bni\u0119ciu <span class=\"_ _0\"></span>zabez<span class=\"_ _0\"></span>piecze\u0144. <span class=\"_ _0\"></span>Oznacza <span class=\"_ _0\"></span>to <span class=\"_ _9\"></span>wyga\u015bni\u0119cie, z<span class=\"_ _0\"></span>wolnienie <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>zrzekni\u0119cie <span class=\"_ _9\"></span>si\u0119 wszelk<span class=\"_ _0\"></span>ich <span class=\"_ _0\"></span>zabezpiecze\u0144 <span class=\"_ _0\"></span>ust<span class=\"_ _9\"></span></span>anowionych na podstawie <span class=\"_ _0\"></span>Umowy <span class=\"_ _0\"></span>Finansowania <span class=\"_ _9\"></span>z Konsorcjum <span class=\"_ _0\"></span>zawartej w<span class=\"_ _0\"></span> 2019 <span class=\"_ _0\"></span>roku. <span class=\"_ _0\"></span>Na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _0\"></span>zatwierdzenia <span class=\"_ _9\"></span><span class=\"ff1\">niniejszego s<span class=\"_ _0\"></span>konsolidowanego s<span class=\"_ _0\"></span>prawozdania </span>finansowego trwa proces zwalniania zabezpiecze\u0144.<span class=\"_ _1c\"> </span>Zabezpieczenia Umowy Finansowania z Konsorcjum: 1)<span class=\"ffc ls0\"> <span class=\"_ _15\"> </span><span class=\"ff7\">Zastawy <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>ejestrowe <span class=\"_ _9\"></span>do <span class=\"_ _b\"></span>najwy\u017cszej <span class=\"_ _b\"></span>sumy <span class=\"_ _b\"></span>zabezpieczenia <span class=\"_ _9\"></span>wynosz\u0105cej <span class=\"_ _b\"></span>1<span class=\"_ _0\"></span><span class=\"ff1\"> 755,0 <span class=\"_ _b\"></span>mln <span class=\"_ _b\"></span>PLN, <span class=\"_ _b\"></span>66,4 <span class=\"_ _9\"></span>mln <span class=\"_ _b\"></span>USD <span class=\"_ _b\"></span>oraz <span class=\"_ _b\"></span>92,9 <span class=\"_ _9\"></span>mln <span class=\"_ _b\"></span>EUR <span class=\"_ _b\"></span>ustanowione </span></span></span>na<span class=\"ls0\"> rzecz PKO BP jako administratora zastawu na: </span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">aktywach ruchomych ZORG KWK Knur\u00f3w<span class=\"ff1\">-</span>Szczy<span class=\"_ _0\"></span>g\u0142owice, ZORG KWK Pni\u00f3wek, ZORG R<span class=\"_ _1\"></span>uch Zofi\u00f3wka, ZORG Ruch Bzie,<span class=\"ff1\"> </span></span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">akcjach posiadanych przez JSW w sp\u00f3\u0142kach JSW KOKS i PBSz,<span class=\"ff1\"> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">wybranych rachunkach bankowych JSW. </span></span>2)<span class=\"ffc ls0\"> <span class=\"_ _15\"> </span><span class=\"ff7\">Hipoteki <span class=\"_ _1\"></span>umowne <span class=\"_ _1\"></span>\u0142\u0105czne <span class=\"_ _1\"></span>ustanowione na <span class=\"_ _5\"></span>rzecz<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>PKO BP <span class=\"_ _5\"></span>jako administratora hipo<span class=\"_ _1\"></span>teki do<span class=\"_ _1\"></span> kwoty <span class=\"_ _5\"></span>1<span class=\"_ _0\"></span><span class=\"ff1\"> 755,0 mln <span class=\"_ _1\"></span>PLN, do <span class=\"_ _1\"></span>kwoty <span class=\"_ _5\"></span>6<span class=\"_ _0\"></span>6,4 <span class=\"_ _1\"></span>mln USD <span class=\"_ _1\"></span>oraz </span></span></span>do<span class=\"ls0\"> <span class=\"ff7\">kwoty <span class=\"_ _0\"></span>92,9 <span class=\"_ _0\"></span>mln <span class=\"_ _0\"></span>EUR <span class=\"_ _9\"></span>na nierucho<span class=\"_ _0\"></span>mo\u015bciach <span class=\"_ _0\"></span>b\u0119d\u0105cych <span class=\"_ _0\"></span>przedmiotem <span class=\"_ _0\"></span>w\u0142asno\u015bci <span class=\"_ _9\"></span>lub wieczystego <span class=\"_ _0\"></span>u\u017cytkowani<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>JSW, <span class=\"_ _0\"></span>wchodz\u0105cych <span class=\"_ _0\"></span>w<span class=\"_ _9\"></span></span> <span class=\"ff7\">sk\u0142ad </span></span>zorganizowanych cz\u0119\u015bci przedsi\u0119biorstwa JSW w<span class=\"_ _1\"></span> postaci ZORG KWK Knur\u00f3w<span class=\"_ _0\"></span><span class=\"ff1\">-</span>Szczyg\u0142owice, ZORG KWK Pni\u00f3wek, ZORG Ruch Zofi\u00f3wka, ZORG Ruch Bzie. 3)<span class=\"ffc ls0\"> <span class=\"_ _15\"> </span><span class=\"ff7\">Por\u0119czenia <span class=\"_ _8\"> </span>udzielone <span class=\"_ _8\"> </span>na <span class=\"_ _b\"></span>r<span class=\"_ _0\"></span>zecz <span class=\"_ _8\"> </span>Konsorcjum <span class=\"_ _8\"> </span>przez <span class=\"_ _8\"> </span>JSW <span class=\"_ _8\"> </span>KOKS <span class=\"_ _8\"> </span>oraz <span class=\"_ _8\"> </span>JZR, <span class=\"_ _b\"></span>ka\u017cde <span class=\"_ _8\"> </span>do <span class=\"_ _8\"> </span>kwoty <span class=\"_ _8\"> </span>1<span class=\"_ _0\"></span><span class=\"ff1\"> 404,0 <span class=\"_ _8\"> </span>mln <span class=\"_ _8\"> </span>PLN, <span class=\"_ _8\"> </span>do <span class=\"_ _8\"> </span>kwoty <span class=\"_ _8\"> </span>53,1 <span class=\"_ _8\"> </span>mln <span class=\"_ _b\"> </span>US<span class=\"_ _0\"></span>D </span></span></span>oraz <span class=\"ls3\">do</span> kwoty 74,3 mln EUR. 4)<span class=\"ffc ls0\"> <span class=\"_ _15\"> </span><span class=\"ff7\">Przelew wierzytelno\u015bci z um\u00f3w handlowych oraz wierzytelno\u015bci z tytu\u0142u<span class=\"ff1\"> </span>um\u00f3w ubezpieczenia. <span class=\"ff1\"> </span></span></span>5)<span class=\"ffc ls0\"> <span class=\"_ _15\"> </span><span class=\"ff1\">Zastaw finansowy i cywilny na wybranych rachunkach bankowych JSW. </span></span>6)<span class=\"ffc ls0\"> <span class=\"_ _15\"> </span><span class=\"ff7\">Gwarancja ubezpieczeniowa w wysoko\u015bci 80% transzy kredytu \u015brodowiskowego oraz po\u017cyczek \u015brodowiskowych.<span class=\"_ _1c\"> </span></span></span>Ustanowiono <span class=\"_ _9\"></span>zabezpieczenia umow<span class=\"ff7 ls0\">y w formie weksla in blanco wraz z deklaracj\u0105 wekslow\u0105 oraz przelewu wierzytelno\u015bci z umowy handlowej.<span class=\"_ _1c\"> </span></span>Ustanowiono zabezpieczenia w postaci: \u25aa<span class=\"ffc\"> </span><span class=\"fc0\">weksla in blanco wraz z deklaracj\u0105 wekslow\u0105, por\u0119czone przez JSW,<span class=\"ff1\"> </span></span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">hipoteki na nieruchomo\u015bci do wysoko\u015bci 125,0 mln PLN,<span class=\"ff1\"> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">przelewu wierzyteln<span class=\"ff7\">o\u015bci z umowy handlowej oraz rachunk\u00f3w bankowych.</span> </span></span>Do <span class=\"_ _b\"></span>ustanowienia <span class=\"_ _8\"> </span>po <span class=\"_ _b\"> </span>wyp\u0142acie <span class=\"_ _8\"> </span>\u015brodk\u00f3w <span class=\"_ _8\"> </span>pozostaje <span class=\"_ _b\"></span>zabezpieczenie <span class=\"_ _8\"> </span>w <span class=\"_ _b\"></span>pos<span class=\"_ _0\"></span>taci <span class=\"_ _8\"> </span>zastawu <span class=\"_ _b\"></span>rejestrowego <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>rzeczach <span class=\"_ _8\"> </span>ruchomych <span class=\"_ _b\"></span>zakupionych<span class=\"_ _0\"></span><span class=\"ff1\"> </span>lub <span class=\"ff7\">wytworzonych w ramach realizacji przedsi\u0119wzi\u0119cia i praw z nich wynikaj\u0105cych wraz z cesj<span class=\"_ _0\"></span>\u0105 praw z polisy ubezpieczenia.<span class=\"_ _1c\"> </span></span>Ustanowiono zabezpieczenia w postaci: \u25aa<span class=\"ffc\"> </span><span class=\"fc0\">weksla in blanco wraz z deklaracj\u0105 wekslow\u0105, por\u0119czone przez JSW,<span class=\"ff1\"> </span></span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">hipoteki na nieruchomo\u015bci do wysoko\u015bci 187,5 mln PLN,<span class=\"ff1\"> </span></span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">przelewu wierzytelno\u015bci z umowy handlowej<span class=\"ff1\"> </span>oraz rachunk\u00f3w bankowych.<span class=\"ff1\"> </span></span>Do <span class=\"_ _0\"></span>ustanowienia <span class=\"_ _0\"></span>po <span class=\"_ _9\"></span>wyp\u0142acie <span class=\"_ _0\"></span>\u015brodk\u00f3w <span class=\"_ _0\"></span>pozostaje <span class=\"_ _9\"></span>zabezpieczenie <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>postaci <span class=\"_ _9\"></span>zastawu <span class=\"_ _0\"></span>rejestrowego <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>rzecz<span class=\"_ _0\"></span>ach <span class=\"_ _0\"></span>ruchomych <span class=\"_ _0\"></span>zakupionych<span class=\"_ _9\"></span><span class=\"ff1\"> <span class=\"_ _0\"></span>lub </span>wytworzonych w ramach realizacji przedsi\u0119wzi\u0119cia i praw z nich wynikaj\u0105cych wraz z cesj\u0105 praw z pol<span class=\"ff1\">isy ubezpieczenia.<span class=\"_ _1c\"> </span></span>Ustano<span class=\"_ _1\"></span>wiono <span class=\"_ _9\"></span>zabezpieczenie<span class=\"_ _0\"></span> po\u017cyczki w postaci przelewu wierzytelno\u015bci z rachunku lokaty terminowej w wysoko\u015bci 10,4 m<span class=\"_ _1\"></span>ln PLN.<span class=\"_ _1c\"> </span>Ustanowiono zabezpieczenie po\u017cyczki w postaci przelewu wierzytelno\u015bci z rachunku lokaty terminowej w w<span class=\"_ _1\"></span>ysoko\u015bci 10,4 mln<span class=\"_ _0\"></span><span class=\"ff1\"> PLN.  </span>Ustanowiono <span class=\"_ _9\"></span>zabezpieczenie <span class=\"_ _b\"></span>po\u017cyczki <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>postaci <span class=\"_ _b\"></span>przelewu <span class=\"_ _b\"></span>wierzytelno\u015bci <span class=\"_ _8\"> </span><span class=\"ff1\">z <span class=\"_ _b\"></span>rachunku <span class=\"_ _9\"></span>lokaty </span>terminowej w wysoko\u015bci 4,3 mln PLN.<span class=\"_ _1c\"> </span><span class=\"ff1\"> </span>POZOSTA\u0141E ZABEZPIECZENIA KREDYT\u00d3W I PO\u017bYCZEK (bez uwzgl\u0119<span class=\"_ _1\"></span>dnienia zabezpiecze\u0144, kt\u00f3re zosta\u0142y opisane powy\u017cej)<span class=\"_ _0\"></span><span class=\"ff2\"> </span>W <span class=\"_ _1\"></span>2023 <span class=\"_ _5\"></span>roku zako\u0144czono <span class=\"_ _5\"></span>proces zwalniania <span class=\"_ _5\"></span>zabezpiecze\u0144<span class=\"_ _0\"></span><span class=\"ff1\"> </span>do<span class=\"_ _1\"></span>tycz\u0105cych <span class=\"_ _1\"></span>umowy <span class=\"_ _1\"></span>finansowania <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Europejskim <span class=\"_ _5\"></span>Ban<span class=\"_ _0\"></span>kiem <span class=\"_ _1\"></span>Inwestycyjnym <span class=\"_ _5\"></span>rozwi\u0105zanej w dniu 20 pa\u017adziernika 2020 roku.<span class=\"ff1\"> </span>W maju 2023 roku dokonano zwolnienia hipoteki <span class=\"ff7\">w wysoko\u015bc<span class=\"_ _0\"></span>i 56,2 mln PLN oraz zastawu rejestrowego w kwocie 56,2 mln PLN, kt\u00f3re stano<span class=\"_ _0\"></span>wi\u0142y </span>zabezp<span class=\"ff7\">ieczenie <span class=\"_ _9\"></span>preferencyjnej <span class=\"_ _0\"></span>po\u017cyczki<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>otrzymanej <span class=\"_ _0\"></span>przez <span class=\"_ _9\"></span>JSW <span class=\"_ _9\"></span>KOKS <span class=\"_ _9\"></span>od <span class=\"_ _9\"></span>NFO\u015aiGW <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ealizacj\u0119 <span class=\"_ _9\"></span>przedsi\u0119wzi\u0119cia <span class=\"_ _0\"></span>pod <span class=\"_ _9\"></span>nazw\u0105: <span class=\"_ _9\"></span>\u201eModernizacja </span>benzolowni wraz z obiektami towarzysz\u0105cymi w\u0119glopochodnych w Koksowni Radlin\u201d.<span class=\"ff1\"> </span>Pozosta\u0142e zabezpieczenia kredyt\u00f3w i po\u017cyczek (dotycz\u0105ce uruchomionych kredyt\u00f3w i po\u017cyczek):<span class=\"ff1\"> </span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">hipoteki na nieruchomo\u015bciach do wysoko\u015bci 704,7 mln PLN,<span class=\"ff1\"> </span></span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">zastawy rejestrowe na rzeczach ruchomych do wysoko\u015bci 80,8 mln PLN,<span class=\"ff1\"> </span></span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">gwarancja bankowa do wysoko\u015bci 14,0 mln PLN,<span class=\"ff1\"> </span></span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">przelewy wierzytelno\u015bci z um\u00f3w/rachunk\u00f3w ban<span class=\"_ _1\"></span>kowych oraz rachunk\u00f3w lokat terminowych.<span class=\"_ _1c\"> </span></span>W przypadku zabezpieczenia <span class=\"_ _0\"></span>kredyt\u00f3w i po\u017cyczek <span class=\"_ _0\"></span>na aktywach tr<span class=\"_ _0\"></span>wa\u0142ych dodatkowe zabezpieczenie <span class=\"_ _0\"></span>stanowi ce<span class=\"_ _0\"></span>sja praw z <span class=\"_ _0\"></span>um\u00f3w ubezpi<span class=\"_ _9\"></span><span class=\"ff1\">eczenia </span>tych <span class=\"_ _e\"> </span>aktyw\u00f3w. <span class=\"_ _8\"> </span>P<span class=\"_ _0\"></span>onadto  stosowan\u0105 <span class=\"_ _8\"> </span>form\u0105  zabezpieczenia <span class=\"_ _8\"> </span>wierzytelno<span class=\"_ _0\"></span>\u015bci  z <span class=\"_ _8\"> </span>tytu\u0142u  zaci\u0105gni\u0119tych <span class=\"_ _e\"> </span>kredyt\u00f3w <span class=\"_ _e\"> </span>i  po\u017cyczek <span class=\"_ _8\"> </span>s\u0105  weksle <span class=\"_ _8\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _e\"> </span>blanco wraz z <span class=\"ff7\">deklaracj\u0105 wekslow\u0105.<span class=\"_ _1c\"> </span></span>Na <span class=\"_ _d\"> </span>dzie\u0144 <span class=\"_ _f\"> </span>31 <span class=\"_ _d\"> </span>grudnia <span class=\"_ _d\"> </span>2023 <span class=\"_ _f\"> </span>roku <span class=\"_ _d\"> </span>warto\u015b\u0107 <span class=\"_ _f\"> </span>netto <span class=\"_ _d\"> </span>rzeczowych <span class=\"_ _f\"> </span>aktyw\u00f3w <span class=\"_ _d\"> </span>trwa\u0142ych <span class=\"_ _f\"> </span>stanowi\u0105cych <span class=\"_ _d\"> </span>zabezpieczenie <span class=\"_ _d\"> </span>sp\u0142aty <span class=\"_ _f\"> </span>zobowi\u0105za\u0144 <span class=\"_ _d\"> </span>wynosi 2 083,9 mln <span class=\"ff7\">PLN <span class=\"_ _b\"> </span>(<span class=\"_ _0\"></span>na <span class=\"_ _8\"> </span>dzie\u0144 <span class=\"_ _8\"> </span>31 <span class=\"_ _b\"></span>grudnia <span class=\"_ _8\"> </span>2022 <span class=\"_ _8\"> </span>roku: <span class=\"_ _8\"> </span>3</span> <span class=\"ff7\">290,1 <span class=\"_ _8\"> </span>mln <span class=\"_ _b\"></span>PLN) <span class=\"_ _8\"> </span>i <span class=\"_ _8\"> </span>dotyczy <span class=\"_ _8\"> </span>zabezpieczenia <span class=\"_ _8\"> </span>sp\u0142aty <span class=\"_ _b\"></span>wierzytelno\u015bci <span class=\"_ _8\"> </span>wynikaj\u0105cych <span class=\"_ _8\"> </span>z <span class=\"_ _b\"> </span>um\u00f3w </span>finansowania d\u0142u\u017cnego. Zabezpieczenia kredyt\u00f3w i po\u017cyczek zosta\u0142y opisane w Nocie 6.1<span class=\"_ _1c\"> </span>Na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>grudnia <span class=\"_ _9\"></span>2023 <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>wart<span class=\"_ _0\"></span>o\u015b\u0107 <span class=\"_ _9\"></span>netto <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>niematerialnych <span class=\"_ _9\"></span>stanowi\u0105cych <span class=\"_ _9\"></span>zabezpieczenie <span class=\"_ _9\"></span>sp\u0142aty <span class=\"_ _9\"></span>zobowi\u0105za\u0144<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>wynosi <span class=\"_ _9\"></span>2,3 <span class=\"_ _9\"></span>mln <span class=\"_ _9\"></span>PLN (na <span class=\"ff7\">dzie\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _b\"></span>grudnia <span class=\"_ _b\"></span>2022 <span class=\"_ _9\"></span>roku: <span class=\"_ _b\"></span>5,6 <span class=\"_ _b\"></span>mln <span class=\"_ _9\"></span>PLN) <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>dotyczy <span class=\"_ _9\"></span>zabezpieczenia <span class=\"_ _b\"></span>sp\u0142aty <span class=\"_ _b\"></span>wierzytelno\u015bci <span class=\"_ _9\"></span>wynikaj\u0105cych <span class=\"_ _9\"></span>z <span class=\"_ _b\"></span>um\u00f3w <span class=\"_ _9\"></span>finansowania <span class=\"_ _b\"></span>d\u0142u\u017c<span class=\"_ _9\"></span></span>nego. Zabezpieczenia kredyt\u00f3w i po\u017cyczek zosta\u0142y opisane w<span class=\"ff1\"> Nocie 6.1.<span class=\"_ _1c\"> </span></span>Na dzie\u0144 31 <span class=\"_ _1\"></span>grudnia 2023 roku <span class=\"_ _1\"></span>warto\u015b\u0107 netto prawa do <span class=\"_ _1\"></span>u\u017cytkowania sk\u0142adnika aktyw\u00f3<span class=\"_ _1\"></span>w stanowi\u0105cych zabezpieczenie sp\u0142aty <span class=\"_ _1\"></span>zobowi\u0105<span class=\"_ _0\"></span>za\u0144 wynosi 69,2 <span class=\"_ _9\"></span>mln <span class=\"_ _b\"></span>PLN <span class=\"_ _9\"></span>(na <span class=\"ff7\">dzie\u0144 <span class=\"_ _b\"></span>31 <span class=\"_ _9\"></span>grudnia <span class=\"_ _b\"></span>2022 <span class=\"_ _9\"></span>roku: <span class=\"_ _b\"></span>69,2 <span class=\"_ _9\"></span>mln <span class=\"_ _b\"></span>PLN) <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>dotyczy <span class=\"_ _9\"></span>g\u0142\u00f3wnie <span class=\"_ _b\"></span>zabezpieczenia <span class=\"_ _9\"></span>sp\u0142aty <span class=\"_ _8\"> </span>wierzytelno\u015bci <span class=\"_ _9\"></span>wynikaj\u0105cych <span class=\"_ _b\"></span>z <span class=\"_ _9\"></span>um\u00f3w </span>finansowania d\u0142u\u017cnego. Zabezpieczenia kredyt\u00f3w i<span class=\"ff1\"> </span>po\u017cyczek zosta\u0142y opisane w<span class=\"ff1\"> Nocie 6.1.<span class=\"_ _1c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-483": {
   "value": "7.1.<span class=\"ffb ls0\"> <span class=\"ff3\">RZECZOWE AKTYWA TRWA\u0141<span class=\"_ _0\"></span>E<span class=\"ff2\"> </span></span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>RZECZOWE AK<span class=\"_ _1\"></span>TYWA TRWA<span class=\"_ _1\"></span>\u0141E<span class=\"ffa\"> </span>Najistotniejsze poz<span class=\"_ _1\"></span>ycje rzeczowych a<span class=\"_ _1\"></span>ktyw\u00f3w trwa\u0142ych stanowi\u0105:<span class=\"_ _1\"></span><span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">budynki i budowle - <span class=\"ff5\">w <span class=\"_ _1\"></span>szczeg\u00f3ln<span class=\"_ _1\"></span>o\u015bci budowle dla g\u00f3rni<span class=\"_ _1\"></span>ctwa i kopalni<span class=\"_ _1\"></span>ctwa takie jak w<span class=\"_ _1\"></span>yrobiska g\u00f3rnicz<span class=\"_ _1\"></span>e kapitalne pionow<span class=\"_ _1\"></span>e i poziome, <span class=\"ff4\"> </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">urz\u0105dzenia  techniczne <span class=\"_ _d\"> </span>i  maszyny <span class=\"_ _d\"> </span><span class=\"ff4\">- <span class=\"_ _d\"> </span></span>utrzymyw<span class=\"_ _1\"></span>ane <span class=\"_ _d\"> </span>prze<span class=\"_ _1\"></span>z <span class=\"_ _d\"> </span>Grup\u0119  w <span class=\"_ _d\"> </span>celu  wykorzystania <span class=\"_ _d\"> </span>ich  w <span class=\"_ _d\"> </span>procesie <span class=\"_ _d\"> </span>produk<span class=\"_ _1\"></span>cyjnym <span class=\"_ _d\"> </span>z<span class=\"_ _1\"></span>wi\u0105zanym  z<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>w<span class=\"_ _1\"></span>ydobyciem  w\u0119gla, </span></span>w <span class=\"ff5\">szczeg\u00f3lno\u015bci m<span class=\"_ _1\"></span>aszyny g\u00f3rnicze jak o<span class=\"_ _1\"></span>budowy zmec<span class=\"_ _1\"></span>hanizowane, komb<span class=\"_ _1\"></span>ajny \u015bcianowe i cho<span class=\"_ _1\"></span>dnikowe, maszy<span class=\"_ _1\"></span>ny i urz\u0105dzenia <span class=\"_ _1\"></span>przer\u00f3bki mechanicznej w\u0119gla,<span class=\"ff4\"> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">wyrobiska rucho<span class=\"_ _1\"></span>we - <span class=\"ff5\">wyrobiska g\u00f3r<span class=\"_ _1\"></span>nicze przygotowaw<span class=\"_ _1\"></span>cze, wyrobiska pobierkow<span class=\"_ _1\"></span>e oraz inne zwi\u0105<span class=\"_ _1\"></span>zane z eksploatacj<span class=\"_ _1\"></span>\u0105 \u015bciany i p\u00f3l wy<span class=\"_ _1\"></span>dobywczych, <span class=\"ff4\"> </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">rzeczowe akt<span class=\"_ _1\"></span>ywa trwa\u0142e w budowie,<span class=\"_ _1\"></span><span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">zbrojenie \u015bcian.<span class=\"ff4\"> </span></span></span>Na dzie\u0144 pocz\u0105t<span class=\"_ _1\"></span>kowego uj\u0119cia rze<span class=\"_ _1\"></span>czowe aktywa trwa\u0142<span class=\"_ _1\"></span>e wycenia si\u0119 w <span class=\"_ _1\"></span>cenie naby<span class=\"_ _1\"></span>cia lub koszcie wytworz<span class=\"_ _1\"></span>enia. Na dzie\u0144 ko<span class=\"_ _1\"></span>\u0144cz\u0105cy ok<span class=\"_ _0\"></span><span class=\"ff4\">res sprawoz<span class=\"_ _1\"></span>dawczy rzeczow<span class=\"_ _1\"></span>e </span>aktywa trwa\u0142e wyce<span class=\"_ _1\"></span>nia si\u0119 w warto\u015b<span class=\"_ _1\"></span>ci pocz\u0105tkowej po<span class=\"_ _1\"></span>mniejszonej o sk<span class=\"_ _1\"></span>umulowane umor<span class=\"_ _1\"></span>zenie oraz skumul<span class=\"_ _1\"></span>owane odpisy z t<span class=\"_ _1\"></span>ytu\u0142u utrat<span class=\"_ _0\"></span>y warto\u015bci.<span class=\"_ _1\"></span><span class=\"ff4\"> </span>W warto<span class=\"_ _1\"></span>\u015bci p<span class=\"_ _1\"></span>ocz\u0105tkowej <span class=\"_ _1\"></span>rzeczowych <span class=\"_ _5\"></span>aktyw\u00f3w trwa\u0142ych <span class=\"_ _1\"></span>ujmuje <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _1\"></span>zdyskontowa<span class=\"_ _1\"></span>ne k<span class=\"_ _1\"></span>oszty likwi<span class=\"_ _1\"></span>dacji r<span class=\"_ _1\"></span>zeczowych aktyw\u00f3w <span class=\"_ _1\"></span>trwa\u0142<span class=\"_ _1\"></span>ych wyk<span class=\"_ _1\"></span>orzystywanych <span class=\"_ _1\"></span>w<span class=\"ff4\"> </span>dzia\u0142alno\u015b<span class=\"_ _1\"></span>ci g\u00f3rniczej podziem<span class=\"_ _1\"></span>nej, kt\u00f3re<span class=\"ff4\"> zgodnie z <span class=\"_ _1\"></span><span class=\"ff5\">obowi\u0105zuj\u0105c\u0105 usta<span class=\"_ _1\"></span>w\u0105 Prawo geologi<span class=\"_ _1\"></span>czne i g\u00f3rnicze <span class=\"_ _1\"></span>podlegaj\u0105 likwid<span class=\"_ _1\"></span>acji po zako\u0144czeni<span class=\"_ _1\"></span>u dzia\u0142alno\u015bci.<span class=\"ff4\"> </span></span></span>Prezentowane <span class=\"_ _1\"></span>w w<span class=\"_ _1\"></span>arto\u015bci po<span class=\"_ _1\"></span>cz\u0105tkowej rz<span class=\"_ _1\"></span>eczowych <span class=\"_ _1\"></span>aktyw\u00f3w <span class=\"_ _1\"></span>trwa\u0142ych k<span class=\"_ _1\"></span>oszty likwidacji<span class=\"_ _1\"></span> kopal\u0144 <span class=\"_ _1\"></span>podlegaj\u0105 a<span class=\"_ _1\"></span>mortyzacji <span class=\"_ _1\"></span>tak\u0105 m<span class=\"_ _1\"></span>etod\u0105, jak\u0105 <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>mortyzow<span class=\"_ _1\"></span>ane s\u0105<span class=\"ff4\"> rzeczowe </span>aktywa trwa\u0142e, kt\u00f3rych dotycz\u0105, <span class=\"_ _1\"></span>pocz\u0105wszy od<span class=\"ff4\"> </span>momentu rozpocz\u0119ci<span class=\"_ _1\"></span>a u\u017cytkowania danego sk\u0142a<span class=\"_ _1\"></span>dnika rzeczowych aktyw\u00f3<span class=\"_ _1\"></span>w trwa\u0142ych, przez okres ustalony w plani<span class=\"_ _1\"></span>e likwidacji grup o<span class=\"ff5\">bie<span class=\"_ _1\"></span>kt\u00f3w w ramach prze<span class=\"_ _1\"></span>widywanego harm<span class=\"_ _1\"></span>onogramu likwidacji k<span class=\"_ _1\"></span>opalni.<span class=\"ff4\"> </span></span>W <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span>arto\u015bci <span class=\"_ _9\"></span>pocz\u0105tkowej <span class=\"_ _9\"></span>rz<span class=\"_ _0\"></span>eczowych <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _b\"></span>trwa\u0142y<span class=\"_ _1\"></span>ch <span class=\"_ _b\"></span>(jako <span class=\"_ _9\"></span>cz\u0119\u015b\u0107 <span class=\"_ _b\"></span>ceny <span class=\"_ _9\"></span>nabycia <span class=\"_ _9\"></span>lu<span class=\"_ _0\"></span>b <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>osztu <span class=\"_ _9\"></span>wytworzenia) <span class=\"_ _9\"></span>uwzgl\u0119dnia <span class=\"_ _b\"></span>si\u0119 <span class=\"_ _9\"></span>koszty <span class=\"_ _b\"></span>fin<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nsowania <span class=\"_ _9\"></span>zewn\u0119trznego zaci\u0105gni\u0119tego na nabycie lub wytworze<span class=\"_ _1\"></span>nie dostosowywaneg<span class=\"_ _1\"></span>o sk\u0142adnika aktyw\u00f3w. W zakre<span class=\"_ _1\"></span>sie, w jakim \u015brodki finansowe po\u017cycza si\u0119 spe<span class=\"_ _1\"></span>cjalnie w celu pozyskania dostosowywanego <span class=\"_ _0\"></span>sk\u0142adnika <span class=\"_ _0\"></span>aktyw\u00f3w, <span class=\"_ _0\"></span>kwot\u0119 <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>oszt\u00f3w <span class=\"_ _0\"></span>finansowania <span class=\"_ _0\"></span>zewn\u0119trznego, <span class=\"_ _0\"></span>kt\u00f3r\u0105 <span class=\"_ _9\"></span>mo\u017cna <span class=\"_ _0\"></span>aktywowa\u0107 <span class=\"_ _0\"></span>jako <span class=\"_ _0\"></span>cz\u0119\u015b\u0107 <span class=\"_ _9\"></span>tego <span class=\"_ _0\"></span>sk\u0142adnika <span class=\"_ _0\"></span>a<span class=\"_ _9\"></span>ktyw\u00f3w, <span class=\"_ _0\"></span>ustala <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _9\"></span>jak<span class=\"_ _1\"></span>o r\u00f3\u017cnic\u0119 <span class=\"_ _9\"></span>mi\u0119dzy <span class=\"_ _0\"></span>rzeczywistymi <span class=\"_ _9\"></span>kosztami <span class=\"_ _0\"></span>finansowania <span class=\"_ _9\"></span>zewn\u0119tr<span class=\"_ _1\"></span>znego <span class=\"_ _9\"></span>poniesion<span class=\"_ _1\"></span>ymi <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _0\"></span>danej <span class=\"_ _9\"></span>po\u017cyczki <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>kredytu <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>danym <span class=\"_ _9\"></span>okresie, <span class=\"_ _9\"></span>a <span class=\"_ _0\"></span>przychodami <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>tytu\u0142u<span class=\"_ _1\"></span> tymczasowego <span class=\"_ _b\"> </span>zainwestowania <span class=\"_ _b\"> </span>po\u017cyczonych <span class=\"_ _b\"> </span>\u015brodk\u00f3w. <span class=\"_ _8\"> </span>W <span class=\"_ _b\"> </span>sytuacji, <span class=\"_ _8\"> </span>gdy <span class=\"_ _b\"> </span>\u015b<span class=\"_ _0\"></span>rodki <span class=\"_ _b\"> </span>finansowe <span class=\"_ _b\"> </span>po\u017c<span class=\"_ _0\"></span>ycza <span class=\"_ _8\"> </span>si\u0119 <span class=\"_ _b\"> </span>bez <span class=\"_ _8\"> </span>\u015bci\u015ble <span class=\"_ _8\"> </span>okr<span class=\"_ _1\"></span>e\u015blonego <span class=\"_ _b\"> </span>celu, <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>na<span class=\"_ _1\"></span>st\u0119pnie <span class=\"_ _b\"> </span>przeznacza na<span class=\"ls0\"> <span class=\"ff5\">pozyskanie<span class=\"_ _1\"></span> dostosowywanego sk\u0142adnika aktyw\u00f3w, kwot\u0119 koszt\u00f3w <span class=\"_ _0\"></span>finansowa<span class=\"_ _1\"></span>nia zewn\u0119trznego, kt\u00f3re mog\u0105 b<span class=\"_ _0\"></span>y\u0107 aktywowane, ustala si\u0119 <span class=\"_ _9\"></span><span class=\"ff4\">poprzez zastosowanie<span class=\"_ _1\"></span> </span></span></span>odpowiedniej stopy k<span class=\"_ _1\"></span>apitalizacji do <span class=\"_ _1\"></span>nak\u0142ad\u00f3w poniesionych n<span class=\"_ _1\"></span>a ten sk\u0142adnik m<span class=\"_ _1\"></span>aj\u0105tku.<span class=\"_ _1c\"> </span>P\u00f3\u017aniejsze nak\u0142ady u<span class=\"_ _0\"></span>wzgl\u0119dnia si\u0119 <span class=\"_ _0\"></span>w warto\u015bci <span class=\"_ _0\"></span>ksi\u0119gowej danego <span class=\"_ _0\"></span>sk\u0142adnika rzeczowych aktyw\u00f3w <span class=\"_ _0\"></span>trwa\u0142ych lub<span class=\"_ _0\"></span><span class=\"ff4\"> </span>ujmuje <span class=\"_ _0\"></span>jako odr\u0119bny <span class=\"_ _0\"></span>sk\u0142adnik rzeczowych a<span class=\"_ _0\"></span>ktyw\u00f3w<span class=\"_ _1\"></span> trwa\u0142ych (tam, <span class=\"_ _0\"></span>gdzie jest <span class=\"_ _0\"></span>to w\u0142a\u015bciwe) tylko <span class=\"_ _0\"></span>w\u00f3wczas, gdy <span class=\"_ _0\"></span>jest pr<span class=\"_ _0\"></span>awdopodobne, \u017ce<span class=\"ff4\"> z </span>tytu\u0142u tej <span class=\"_ _0\"></span>pozycji nast\u0105pi wp\u0142yw <span class=\"_ _0\"></span>korzy\u015bci ekonomicznych do Grupy, z<span class=\"_ _0\"></span>a\u015b koszt danej pozycji mo\u017cn<span class=\"_ _1\"></span>a wiarygodnie z<span class=\"_ _1\"></span>mierzy\u0107. <span class=\"ff4\"> </span>Odpis\u00f3w amorty<span class=\"_ _1\"></span>zacyjnych Grupa d<span class=\"_ _1\"></span>okonuje w zale\u017cno<span class=\"_ _1\"></span>\u015bci od wzorca <span class=\"_ _1\"></span>konsumowania kor<span class=\"_ _1\"></span>zy\u015bci ekonomiczny<span class=\"_ _1\"></span>ch z danego sk\u0142adni<span class=\"_ _1\"></span>ka rz<span class=\"_ _0\"></span>eczowych akt<span class=\"_ _1\"></span>yw\u00f3w trwa\u0142ych:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">metod\u0105 amortyzacji liniowej \u2013<span class=\"ff4\"> </span>d<span class=\"_ _0\"></span>la sk\u0142adnik\u00f3w, kt\u00f3re s\u0105 <span class=\"_ _0\"></span>wykorzystywa<span class=\"_ _1\"></span>ne w procesie produkcji w<span class=\"_ _0\"></span> r\u00f3wnomiernym stopniu w ca\u0142ym ich <span class=\"_ _0\"></span>okresie u\u017cytkowania (w celu </span></span>roz\u0142o\u017cenia ich w<span class=\"_ _1\"></span>arto\u015bci pocz\u0105tkowy<span class=\"_ _1\"></span>ch pomniejszonych o w<span class=\"_ _1\"></span>arto\u015bci ko\u0144cowe, <span class=\"_ _1\"></span>przez okresy ich u\u017cytkowani<span class=\"_ _1\"></span>a), oraz<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">metod\u0105 <span class=\"_ _9\"></span>amortyzacji <span class=\"_ _9\"></span>naturalnej <span class=\"_ _9\"></span>\u2013<span class=\"ff4\"> <span class=\"_ _b\"></span></span>dla <span class=\"_ _9\"></span>sk\u0142adnik\u00f3w, <span class=\"_ _9\"></span>kt\u00f3rych <span class=\"_ _9\"></span>rozliczenie <span class=\"_ _9\"></span>nast\u0119puje <span class=\"_ _9\"></span>proporcjonalni<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>ilo\u015bci <span class=\"_ _9\"></span>wydobytych <span class=\"_ _9\"></span>ton <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _9\"></span>(dotyczy <span class=\"_ _9\"></span>wyrobisk <span class=\"_ _9\"></span>ruchowych </span></span>i <span class=\"ff5\">zbrojenia \u015bcian).<span class=\"_ _1\"></span><span class=\"ff4\"> </span></span>Szacowane okresy <span class=\"_ _1\"></span>u\u017cytkowania dl<span class=\"_ _1\"></span>a poszczeg\u00f3ln<span class=\"_ _1\"></span>ych grup rzeczowych aktyw\u00f3<span class=\"_ _1\"></span>w trwa\u0142ych wyno<span class=\"_ _1\"></span>sz\u0105 odpowiednio: <span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Budynki i budowle (w t<span class=\"_ _5\"></span>y<span class=\"_ _0\"></span>m wyrobiska k<span class=\"_ _1\"></span>apitalne) <span class=\"_ _1\"></span>      <span class=\"_ _1\"></span>                                 <span class=\"_ _1\"></span>                          <span class=\"_ _1\"></span>             <span class=\"ls5\">1 </span>- 88 lat, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Urz\u0105dzenia tech<span class=\"_ _1\"></span>niczne i maszyn<span class=\"_ _1\"></span>y<span class=\"ff4 ls4\">             <span class=\"_ _0\"></span>            <span class=\"_ _0\"></span>           <span class=\"_ _0\"></span><span class=\"ls0\">                          <span class=\"_ _1\"></span>                                 <span class=\"_ _1\"></span>    <span class=\"ls5\">1 </span>- 88 lat, </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">\u015arodki transport<span class=\"_ _1\"></span>u<span class=\"ff4 ls4\">               <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>         <span class=\"_ _0\"></span>                 <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>              <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>        <span class=\"_ _0\"></span>            <span class=\"_ _0\"></span><span class=\"ls5\">1 <span class=\"ls0\">- 54 lat, </span></span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Inne rzeczowe <span class=\"_ _1\"></span>aktywa trwa\u0142e<span class=\"ff4 ls4\">                     <span class=\"_ _0\"></span>                 <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>              <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>        <span class=\"_ _0\"></span>           <span class=\"_ _0\"></span><span class=\"ls5\">1 <span class=\"ls0\">- 64 lat, </span></span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Grunty<span class=\"ls4\">                     <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>                 <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>         <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>   <span class=\"_ _0\"></span></span>                <span class=\"ff5\">nie podlegaj\u0105 am<span class=\"_ _1\"></span>ortyzacji,<span class=\"ff4\"> </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Rzeczowe aktywa tr<span class=\"_ _1\"></span>wa\u0142e w budo<span class=\"_ _1\"></span>wie<span class=\"ff4 ls4\">                <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>         <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>             <span class=\"_ _0\"></span>      <span class=\"_ _0\"></span></span>nie podlegaj\u0105 amortyzacji.</span></span><span class=\"ffc\"><span class=\"ff5 fc0\"><span class=\"ff4\"> </span></span></span>Przy <span class=\"_ _9\"></span>oznaczaniu <span class=\"_ _9\"></span>okresu <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>\u017cytkowania <span class=\"_ _0\"></span>rzeczowych <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>trwa\u0142ych, <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>worz\u0105cych <span class=\"_ _9\"></span>sta\u0142\u0105 <span class=\"_ _9\"></span>podziemn\u0105 <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>aziemn\u0105 <span class=\"_ _9\"></span>infrastruktur<span class=\"_ _1\"></span>\u0119 <span class=\"_ _9\"></span>uwzgl\u0119dnia <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>\u017cywotno<span class=\"_ _1\"></span>\u015b\u0107 <span class=\"_ _9\"></span>zak\u0142adu g\u00f3rniczego. <span class=\"_ _9\"></span>Dla <span class=\"_ _b\"> </span>rzeczowych <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span>ktyw\u00f3w <span class=\"_ _9\"></span>trwa\u0142ych, <span class=\"_ _b\"></span>b\u0119d\u0105cych <span class=\"_ _9\"></span>ruchomo\u015bciami <span class=\"_ _9\"></span>zak<span class=\"_ _0\"></span>\u0142adu <span class=\"_ _9\"></span>g\u00f3rniczego, <span class=\"_ _b\"></span>przy <span class=\"_ _9\"></span>ok<span class=\"_ _0\"></span>re\u015bleniu <span class=\"_ _9\"></span>okresu <span class=\"_ _9\"></span>u<span class=\"_ _0\"></span>\u017cytkowania <span class=\"_ _9\"></span>uw<span class=\"_ _9\"></span>zgl\u0119dnia <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _b\"></span>mo\u017cliwo\u015b<span class=\"_ _1\"></span>\u0107 ich wykorzystani<span class=\"_ _1\"></span>a w inn<span class=\"ff5\">ych zak\u0142adach <span class=\"_ _1\"></span>g\u00f3rniczych JSW.<span class=\"_ _1c\"> </span></span>Zyski <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>straty <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>tytu\u0142u <span class=\"_ _9\"></span>zbycia <span class=\"_ _b\"> </span>rzeczowych <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span>ktyw\u00f3w <span class=\"_ _b\"></span>trwa\u0142yc<span class=\"_ _1\"></span>h <span class=\"_ _b\"></span>ustala <span class=\"_ _b\"></span>si\u0119 <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>rog\u0105 <span class=\"_ _9\"></span>por\u00f3wnania <span class=\"_ _b\"></span>wp\u0142yw\u00f3w <span class=\"_ _b\"></span>ze<span class=\"_ _0\"></span><span class=\"ff4\"> </span>sprzeda\u017cy <span class=\"_ _9\"></span>z <span class=\"_ _b\"> </span>ich <span class=\"_ _b\"> </span>warto\u015bci\u0105 <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>si\u0119gow\u0105 <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span><span class=\"ff4\"> ujmuje <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>wyniku </span>finansowym jako p<span class=\"_ _1\"></span>ozosta\u0142e zyski/(strat<span class=\"_ _1\"></span>y) <span class=\"ff4\">- netto. </span>Aktywa w <span class=\"ff5\">leasingu <span class=\"_ _1\"></span>wykazywane s\u0105 <span class=\"_ _1\"></span>w osobnej pozycji <span class=\"_ _1\"></span>skonsolidowanego <span class=\"_ _1\"></span>sprawozdania z <span class=\"_ _1\"></span>sytuacji finansowej, <span class=\"_ _1\"></span>co zosta\u0142o zapr<span class=\"_ _1\"></span>ezentowane w<span class=\"_ _0\"></span><span class=\"ff4\"> Noci<span class=\"_ _1\"></span>e 7.4. </span></span>Wyrobiska <span class=\"_ _5\"></span>g\u00f3rnicze <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span>wi\u0105zane <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>udost\u0119pnieni<span class=\"_ _1\"></span>em <span class=\"_ _5\"></span>wy<span class=\"_ _0\"></span>robisk <span class=\"_ _5\"></span>eksploatacyjnych, <span class=\"_ _5\"></span>tzw. <span class=\"ffa\">wyr<span class=\"_ _1\"></span>obiska <span class=\"_ _5\"></span>ruchowe,<span class=\"ff4\"> <span class=\"ff5\">na <span class=\"_ _5\"></span>moment <span class=\"_ _5\"></span>pocz\u0105tkowego <span class=\"_ _5\"></span>u<span class=\"_ _0\"></span>j\u0119cia <span class=\"_ _5\"></span>wyceniane <span class=\"_ _1\"></span>s\u0105<span class=\"ff4\"> w </span>wysoko<span class=\"_ _1\"></span>\u015bci </span></span></span>skumulowanych <span class=\"_ _9\"></span>koszt\u00f3w <span class=\"_ _9\"></span>poniesionych <span class=\"_ _9\"></span>na<span class=\"ff4\"> ich <span class=\"_ _b\"></span>wytworzenie, <span class=\"_ _9\"></span></span>pomniejszonych <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>warto\u015b\u0107 <span class=\"_ _9\"></span>w\u0119g<span class=\"_ _0\"></span>la <span class=\"_ _9\"></span>wydobytego <span class=\"_ _9\"></span>w<span class=\"ff4\"> </span>trakcie <span class=\"_ _b\"></span>ich <span class=\"_ _9\"></span>realizacji, <span class=\"_ _9\"></span>wycenionego <span class=\"_ _9\"></span>wed\u0142ug <span class=\"_ _b\"></span>koszt<span class=\"_ _1\"></span>u wytworzenia u<span class=\"_ _1\"></span>stalonego narastaj<span class=\"_ _1\"></span>\u0105co od pocz\u0105t<span class=\"_ _1\"></span>ku roku do <span class=\"_ _1\"></span>ko\u0144ca miesi<span class=\"_ _1\"></span>\u0105ca poprzedzaj\u0105cego rozliczenie<span class=\"ff4\">. <span class=\"_ _1\"></span>Grupa ujmuje <span class=\"_ _1\"></span>w skonsolido<span class=\"_ _1\"></span>wanym sprawozd<span class=\"_ _1\"></span>aniu z wyni<span class=\"_ _1\"></span>ku </span>finansowego <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>innych <span class=\"_ _0\"></span>ca\u0142kowitych <span class=\"_ _9\"></span>dochod\u00f3w, <span class=\"_ _9\"></span>pr<span class=\"_ _1\"></span>zychody <span class=\"_ _9\"></span>ze <span class=\"_ _9\"></span>sprzeda\u017c<span class=\"_ _1\"></span>y <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _9\"></span>uzyskaneg<span class=\"_ _1\"></span>o <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>trakcie <span class=\"_ _9\"></span>dr\u0105\u017cenie <span class=\"_ _0\"></span>wyrobisk <span class=\"_ _9\"></span>ruchowych <span class=\"_ _9\"></span>oraz<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>powi\u0105zany <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>imi <span class=\"_ _9\"></span>koszt<span class=\"_ _1\"></span> wytworzenia <span class=\"_ _9\"></span>sprzedanych <span class=\"_ _9\"></span>produkt\u00f3w.<span class=\"ff4\"> <span class=\"_ _b\"></span></span>Aktywowane <span class=\"_ _9\"></span>koszty <span class=\"_ _9\"></span>dr\u0105\u017cenia <span class=\"_ _b\"></span>wyrobisk <span class=\"_ _9\"></span>ruchowych <span class=\"_ _9\"></span>(b\u0119d\u0105ce <span class=\"_ _b\"></span>rozliczeniami <span class=\"_ _9\"></span>mi\u0119dzyokre<span class=\"_ _1\"></span>sowymi <span class=\"_ _9\"></span>koszt\u00f3w) <span class=\"_ _b\"></span>s\u0105 <span class=\"_ _9\"></span>prezentowane w skonsolidowanym sprawozdaniu finansowym w<span class=\"_ _0\"></span> <span class=\"ff5\">oddzielnej pozycji <span class=\"_ _0\"></span>rzeczowych <span class=\"_ _0\"></span>aktyw\u00f3w trwa\u0142ych. <span class=\"_ _0\"></span>Rozliczenie nak<span class=\"_ _0\"></span>\u0142ad\u00f3w na <span class=\"_ _0\"></span>wyrobiska <span class=\"_ _0\"></span>ruchowe proporcjona<span class=\"_ _0\"></span></span>lnie do<span class=\"ls0\"> <span class=\"ff5\">post\u0119pu <span class=\"_ _5\"></span>wydobycia <span class=\"_ _5\"></span>w\u0119gla <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span><span class=\"ff4\"> </span>poszczeg\u00f3lnych <span class=\"_ _5\"></span>rejon\u00f3w <span class=\"_ _5\"></span>\u015bcianowych <span class=\"_ _5\"></span>jest pr<span class=\"_ _1\"></span>ezentowane <span class=\"_ _5\"></span>w<span class=\"ff4\"> wyniku <span class=\"_ _1\"></span>finansowy<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>jako <span class=\"_ _5\"></span>amortyzacja. <span class=\"_ _5\"></span><span class=\"ff5\">Jednostka <span class=\"_ _1\"></span>dominuj<span class=\"_ _1\"></span>\u0105ca <span class=\"_ _5\"></span>w II<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>p\u00f3\u0142rocz<span class=\"_ _1\"></span>u </span></span></span></span>ka\u017cdego <span class=\"_ _0\"></span>roku, <span class=\"_ _0\"></span>analizuje <span class=\"_ _9\"></span>wysok<span class=\"_ _1\"></span>o\u015b\u0107 <span class=\"_ _0\"></span>aktywowanych <span class=\"_ _0\"></span>koszt\u00f3w <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>wyrobiska <span class=\"_ _0\"></span>ruchowe <span class=\"_ _0\"></span>pod <span class=\"_ _0\"></span>k\u0105tem <span class=\"_ _9\"></span>ich <span class=\"_ _0\"></span>zwi\u0105zku <span class=\"_ _9\"></span><span class=\"ff4\">z </span>przychodami, k<span class=\"_ _0\"></span>t\u00f3re <span class=\"_ _0\"></span>b\u0119d\u0105 <span class=\"_ _9\"></span>realizow<span class=\"_ _1\"></span>ane <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>nast\u0119pnyc<span class=\"_ _1\"></span>h okresach sprawoz<span class=\"_ _1\"></span>dawczych.<span class=\"_ _1c\"> </span><div class=\"c wbc h68 gs5d0\"><div class=\"t m0 x2 h17 y34c ff3 fs4 fce sc0 ls0 ws0\">ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span></div></div><div class=\"c w8 h4 gs5d1\"><div class=\"t m0 x8 h73 y614 ff5 fs4 fc0 sc0 ls0 ws0\">Nak\u0142ady <span class=\"_ _9\"></span>na <span class=\"_ _b\"></span><span class=\"ff9\">zbroj<span class=\"_ _1\"></span>enie <span class=\"_ _9\"></span>\u015bcian<span class=\"ff4\"> <span class=\"_ _b\"></span><span class=\"ff5\">obejmuj\u0105 <span class=\"_ _9\"></span>koszty <span class=\"_ _9\"></span>zabudowy <span class=\"_ _9\"></span>maszyn <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>urz\u0105dze\u0144 <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>przecince <span class=\"_ _9\"></span>\u015bcianowej, <span class=\"_ _9\"></span>chodniku <span class=\"_ _9\"></span>pod\u015bcianowym <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>nad\u015bcianowym <span class=\"_ _9\"></span>(np. <span class=\"_ _9\"></span>koszty </span></span></span></div><div class=\"t m0 x8 h10 y3e8 ff4 fs4 fc0 sc0 ls0 ws0\">mat<span class=\"ff5\">eria\u0142\u00f3w, <span class=\"_ _8\"> </span>energii, <span class=\"_ _8\"> </span>wynagrodze\u0144 <span class=\"_ _8\"> </span>wraz <span class=\"_ _8\"> </span>z <span class=\"_ _8\"> </span>narzutami, <span class=\"_ _8\"> </span>pozosta\u0142yc<span class=\"_ _1\"></span>h  us\u0142<span class=\"_ _1\"></span>ug) <span class=\"_ _8\"> </span>niezb\u0119dnych <span class=\"_ _8\"> </span>do <span class=\"_ _8\"> </span>eksploatacji <span class=\"_ _8\"> </span>i <span class=\"_ _8\"> </span>transportu <span class=\"_ _8\"> </span>w\u0119gla <span class=\"_ _8\"> </span>ze  \u015bci<span class=\"_ _1\"></span>any.  Skumulowane <span class=\"_ _8\"> </span>nak\u0142ady<span class=\"_ _1\"></span> </span></div><div class=\"t m0 x8 h10 y3e9 ff4 fs4 fc0 sc0 ls5 ws0\">na<span class=\"ls0\"> <span class=\"ff5\">zbrojenie <span class=\"_ _9\"></span>\u015bcian <span class=\"_ _9\"></span>Grupa <span class=\"_ _9\"></span>ujmuje <span class=\"_ _9\"></span>jako <span class=\"_ _9\"></span>aktywa <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>rezentuje <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>skonsolidowanym <span class=\"_ _9\"></span>sprawozdaniu <span class=\"_ _9\"></span>finansowym <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>oddzielnej<span class=\"_ _0\"></span></span> <span class=\"_ _9\"></span><span class=\"ff5\">pozycji <span class=\"_ _9\"></span>rzeczowych <span class=\"_ _9\"></span>ak<span class=\"_ _0\"></span>tyw\u00f3w <span class=\"_ _9\"></span>trwa\u0142ych.<span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x8 h10 y3ea ff5 fs4 fc0 sc0 ls0 ws0\">Aktywowane nak<span class=\"_ _0\"></span>\u0142ady na <span class=\"_ _0\"></span>zbrojenie <span class=\"_ _0\"></span>\u015bcian <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _9\"></span>ro<span class=\"_ _1\"></span>zliczane <span class=\"_ _0\"></span>proporcjonalnie do <span class=\"_ _0\"></span>ilo\u015bci <span class=\"_ _0\"></span>wydobytych <span class=\"_ _0\"></span>ton <span class=\"_ _0\"></span>w\u0119gla <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>zbrojonej <span class=\"_ _0\"></span>\u015bciany <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>stos<span class=\"_ _9\"></span>unku do<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>a\u0142o\u015bci o<span class=\"_ _0\"></span>szacowanyc<span class=\"_ _1\"></span>h </div><div class=\"t m0 x8 h10 y615 ff5 fs4 fc0 sc0 ls0 ws0\">zasob\u00f3w z danej \u015b<span class=\"_ _1\"></span>ciany i prezentowa<span class=\"_ _1\"></span>ne w wyniku fina<span class=\"_ _1\"></span>nsowym jako a<span class=\"ff4\">mortyzacja.<span class=\"_ _1\"></span> </span></div><div class=\"t m0 x8 hbb y4c ff4 fsa fc0 sc0 ls0 ws0\"> </div></div><div class=\"c wbd h68 gs5d2\"><div class=\"t m0 x2 h17 y34c ff3 fs4 fce sc0 ls0 ws0\">ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w8 h4 gs5d1\"><div class=\"t m0 x8 h73 yb0 ff9 fs4 fc0 sc0 ls0 ws0\">Utrata warto\u015bci<span class=\"ffa\"> </span></div><div class=\"t m0 x8 h10 y53c ff5 fs4 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _9\"></span>ocenia <span class=\"_ _b\"></span>na <span class=\"_ _9\"></span>ka\u017cdy <span class=\"_ _9\"></span>dz<span class=\"_ _0\"></span>ie\u0144 <span class=\"_ _9\"></span>ko\u0144cz\u0105cy <span class=\"_ _9\"></span>okres <span class=\"_ _b\"></span>sprawozdawc<span class=\"_ _1\"></span>zy <span class=\"_ _9\"></span>czy <span class=\"_ _b\"></span>zaistnia\u0142y <span class=\"_ _9\"></span>obiektywne <span class=\"_ _9\"></span>przes\u0142anki <span class=\"_ _9\"></span>mog\u0105ce <span class=\"_ _b\"></span>wskazyw<span class=\"_ _1\"></span>a\u0107 <span class=\"_ _9\"></span>na <span class=\"_ _b\"> </span>utrat\u0119 <span class=\"_ _9\"></span>wart<span class=\"_ _9\"></span>o\u015bci <span class=\"_ _9\"></span>danego <span class=\"_ _b\"></span>sk\u0142adnika<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h10 y617 ff5 fs4 fc0 sc0 ls0 ws0\">rzeczowych <span class=\"_ _b\"> </span>aktyw\u00f3w <span class=\"_ _b\"> </span>trwa\u0142ych. <span class=\"_ _b\"> </span>Testy <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>utrat\u0119 <span class=\"_ _b\"> </span>wa<span class=\"_ _0\"></span>rto\u015bci <span class=\"_ _b\"></span>rzeczowych <span class=\"_ _b\"></span>aktyw\u00f3w <span class=\"_ _b\"></span>trwa\u0142ych <span class=\"_ _b\"> </span>s\u0105 <span class=\"_ _b\"> </span>przeprowadzane <span class=\"_ _b\"> </span>zgodnie <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>zasadami <span class=\"_ _b\"></span>rachunkowo<span class=\"_ _1\"></span>\u015bci <span class=\"_ _b\"> </span>okre\u015blonymi </div><div class=\"t m0 x8 h10 y618 ff4 fs4 fc0 sc0 ls0 ws0\">w Nocie 7.4.<span class=\"_ _1c\"> </span></div><div class=\"t m0 x8 h73 y619 ff9 fs4 fc0 sc0 ls0 ws0\">Okresy u\u017cytkowa<span class=\"_ _1\"></span>nia rzeczowych <span class=\"_ _1\"></span>aktyw\u00f3w trwa\u0142<span class=\"_ _1\"></span>ych<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h10 y61a ff5 fs4 fc0 sc0 ls0 ws0\">Grupa  okre<span class=\"_ _1\"></span>\u015bla  szaco<span class=\"_ _1\"></span>wane <span class=\"_ _8\"> </span>okresy  u\u017cytk<span class=\"_ _1\"></span>owania, <span class=\"_ _8\"> </span>a  poprzez <span class=\"_ _8\"> </span>to  stawki <span class=\"_ _8\"> </span>amortyzacj<span class=\"_ _1\"></span>i  dla <span class=\"_ _8\"> </span>poszczeg\u00f3lnych  rzeczowych <span class=\"_ _8\"> </span>aktyw\u00f3w  t<span class=\"_ _1\"></span>rwa\u0142ych. <span class=\"_ _8\"> </span>Szacunek  ten <span class=\"_ _8\"> </span>opiera </div><div class=\"t m0 x8 h10 y61b ff5 fs4 fc0 sc0 ls0 ws0\">si\u0119<span class=\"ff4\"> <span class=\"ls10\">na</span> </span>oczekiwanym <span class=\"_ _b\"></span>okresie <span class=\"_ _b\"> </span>ekonomicznej <span class=\"_ _b\"> </span>u\u017cyteczno\u015bci <span class=\"_ _b\"> </span>tych <span class=\"_ _8\"> </span>aktyw\u00f3w. <span class=\"_ _b\"></span>Poprawno\u015b\u0107 <span class=\"_ _b\"></span>stosowanych <span class=\"_ _b\"></span>okres\u00f3w <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>tawek <span class=\"_ _b\"></span>amortyzacyjnych <span class=\"_ _b\"></span>oraz <span class=\"_ _b\"> </span>wart<span class=\"_ _0\"></span>o\u015b\u0107 <span class=\"_ _8\"> </span>ko\u0144cowa<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h10 y61c ff5 fs4 fc0 sc0 ls0 ws0\">rzeczowych <span class=\"_ _8\"> </span>aktyw\u00f3w  trw<span class=\"_ _1\"></span>a\u0142ych <span class=\"_ _8\"> </span>podlegaj\u0105 <span class=\"_ _8\"> </span>corocznej  weryfik<span class=\"_ _1\"></span>acji  <span class=\"ff4\">raz w  ro<span class=\"_ _1\"></span>ku  w <span class=\"ls4\">IV</span> <span class=\"ff5\">kwartale, <span class=\"_ _8\"> </span>w  c<span class=\"_ _1\"></span>elu  do<span class=\"_ _1\"></span>konania  od<span class=\"_ _1\"></span>powiednich <span class=\"_ _8\"> </span>korekt  odpis<span class=\"_ _1\"></span>\u00f3w  am<span class=\"_ _1\"></span>ortyzacyjnyc<span class=\"_ _1\"></span>h </span></span></div><div class=\"t m0 x8 h10 y61d ff5 fs4 fc0 sc0 ls0 ws0\">pocz\u0105wszy <span class=\"_ _8\"> </span>od<span class=\"ff4\"> </span>nast\u0119pnego <span class=\"_ _8\"> </span>roku <span class=\"_ _8\"> </span>obroto<span class=\"_ _1\"></span>wego. <span class=\"_ _8\"> </span>Weryfikacja <span class=\"_ _8\"> </span>stawek <span class=\"_ _8\"> </span>amortyz<span class=\"_ _1\"></span>acyjnych <span class=\"_ _8\"> </span>rzeczowych <span class=\"_ _8\"> </span>aktyw\u00f3w <span class=\"_ _8\"> </span>trwa\u0142y<span class=\"_ _1\"></span>ch <span class=\"_ _8\"> </span>przeprowadzona <span class=\"_ _8\"> </span>w<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"ls4\">IV</span> kwartale <span class=\"_ _8\"> </span>2022 <span class=\"_ _8\"> </span>roku </span></div><div class=\"t m0 x8 h16 y61e ff5 fs4 fc0 sc0 ls0 ws0\">spowodowa\u0142a <span class=\"_ _9\"></span>spade<span class=\"_ _1\"></span>k <span class=\"_ _9\"></span>amortyz<span class=\"ff4\">acji <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>2023 </span>roku <span class=\"_ _9\"></span>wzgl\u0119dem <span class=\"_ _9\"></span>rok<span class=\"_ _1\"></span>u <span class=\"_ _9\"></span>poprzedniego <span class=\"_ _9\"></span>o<span class=\"ff4\"> 11,5 mln PLN.<span class=\"ff1\"> <span class=\"_ _9\"></span></span>Natomi<span class=\"_ _1\"></span>ast <span class=\"_ _9\"></span>weryfikacja <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tawek <span class=\"_ _9\"></span>amort<span class=\"_ _1\"></span>yzacyjnych <span class=\"_ _9\"></span>przeprow<span class=\"_ _1\"></span>adzona<span class=\"_ _1\"></span> </span></div><div class=\"t m0 x8 h10 y61f ff4 fs4 fc0 sc0 ls0 ws0\">w <span class=\"ls4\">IV</span> kwartale 2023 rok<span class=\"_ _1\"></span>u spowoduje sp<span class=\"_ _1\"></span>adek amortyzacji w kolej<span class=\"_ _1\"></span>nym roku o 84,8 ml<span class=\"_ _1\"></span>n PLN.  </div><div class=\"t m0 x8 h73 y620 ff9 fs4 fc0 sc0 ls0 ws0\">Spos\u00f3b rozlicz<span class=\"_ _1\"></span>ania (amortyzacji)<span class=\"_ _1\"></span> wyrobisk ruch<span class=\"_ _1\"></span>owych i zbrojenia \u015bcian<span class=\"ffa\"> </span></div><div class=\"t m0 x8 h10 y621 ff5 fs4 fc0 sc0 ls0 ws0\">Wyrobiska <span class=\"_ _b\"> </span>ruchowe <span class=\"_ _b\"> </span>s\u0105<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>rozliczane <span class=\"_ _b\"> </span>proporcjonalnie <span class=\"_ _b\"> </span>do<span class=\"_ _0\"></span><span class=\"ff4\"> </span>wielko\u015bci <span class=\"_ _b\"> </span>wydobycia <span class=\"_ _b\"> </span>w\u0119gla <span class=\"_ _8\"> </span>z<span class=\"ff4\"> </span>poszczeg\u00f3lnych <span class=\"_ _b\"> </span>rejon\u00f3w <span class=\"_ _b\"> </span>\u015bcianowych. <span class=\"_ _b\"> </span>D\u0142ugo\u015b\u0107 <span class=\"_ _8\"> </span>okresu <span class=\"_ _b\"> </span>rozliczania <span class=\"_ _b\"></span>danego<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h10 y622 ff5 fs4 fc0 sc0 ls0 ws0\">wyrobiska rucho<span class=\"_ _1\"></span>wego jest uzale\u017cni<span class=\"_ _1\"></span>ona od<span class=\"ff4\"> </span>szacunku ilo\u015bci w\u0119<span class=\"_ _1\"></span>gla znajduj\u0105ceg<span class=\"_ _1\"></span>o si\u0119 w<span class=\"ff4\"> danym p</span>ok\u0142adzie <span class=\"_ _1\"></span>udost\u0119pnionym <span class=\"_ _1\"></span>w ramach wyrobi<span class=\"_ _1\"></span>ska ruchowego.<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h10 y102 ff5 fs4 fc0 sc0 ls0 ws0\">Nak\u0142ady <span class=\"_ _b\"> </span>na<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>zbrojenie <span class=\"_ _8\"> </span>\u015bci<span class=\"_ _1\"></span>an <span class=\"_ _8\"> </span>s\u0105 <span class=\"_ _b\"> </span>rozliczane <span class=\"_ _b\"> </span>proporcjonalnie <span class=\"_ _b\"> </span>do<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>ilo\u015bci <span class=\"_ _8\"> </span>wydobytych <span class=\"_ _b\"> </span>ton <span class=\"_ _8\"> </span>w\u0119<span class=\"_ _1\"></span>gla <span class=\"_ _8\"> </span>ze <span class=\"_ _b\"> </span>zbrojonej <span class=\"_ _b\"> </span>\u015bciany. <span class=\"_ _8\"> </span>D\u0142ugo\u015b\u0107 <span class=\"_ _b\"></span>okresu <span class=\"_ _b\"> </span>r<span class=\"_ _9\"></span>ozliczania <span class=\"_ _b\"> </span>jest <span class=\"_ _8\"> </span>uzale\u017cnion<span class=\"_ _1\"></span>a </div><div class=\"t m0 x8 h10 y623 ff4 fs4 fc0 sc0 ls5 ws0\">od<span class=\"ls0\"> <span class=\"ff5\">oszacow<span class=\"_ _1\"></span>anych zasob\u00f3w <span class=\"_ _1\"></span>w\u0119gla znajduj\u0105cy<span class=\"_ _1\"></span>ch si\u0119 w zbrojonej \u015bcianie.<span class=\"_ _1c\"> </span></span></span><span class=\"ls0\"><span class=\"ff5\"> <span class=\"_ _1\"></span><span class=\"ff4\"> </span></span></span></div><div class=\"t m0 x8 h54 y624 ff3 fs1 fc1 sc0 ls0 ws0\">RZECZOWE AKTYWA TRWA\u0141E<span class=\"ff2\"> </span></div></div><div class=\"c wbf hbc gs5d3\"><div class=\"t m0 x4 h17 y438 ff2 fs4 fc2 sc0 ls0 ws0\">Nota </div></div><div class=\"c wc hbc gs5d4\"><div class=\"t m0 x4 h17 y438 ff2 fs4 fc0 sc0 ls0 ws0\">Grunty </div></div><div class=\"c wc0 hbc gs5d5\"><div class=\"t m0 x1a h17 y4ed ff2 fs4 fc0 sc0 ls0 ws0\">Budynki </div><div class=\"t m0 x16 h17 y24b ff2 fs4 fc0 sc0 ls0 ws0\">i budowle </div></div><div class=\"c wc1 hbc gs5d6\"><div class=\"t m0 x4 h17 y4ed ff2 fs4 fc0 sc0 ls0 ws0\">Wyrobiska </div><div class=\"t m0 x4 h17 y24b ff2 fs4 fc0 sc0 ls0 ws0\">ruchowe ** </div></div><div class=\"c w52 hbc gs5d7\"><div class=\"t m0 x4 h17 y4ed ff2 fs4 fc0 sc0 ls0 ws0\">Zbrojenie </div><div class=\"t m0 x2 h17 y24b ff3 fs4 fc0 sc0 ls0 ws0\">\u015bcian **<span class=\"ff2\"> </span></div></div><div class=\"c wc2 hbc gs5d8\"><div class=\"t m0 x16 h17 y43a ff3 fs4 fc0 sc0 ls0 ws0\">Urz\u0105dzenia </div><div class=\"t m0 x16 h17 y438 ff2 fs4 fc0 sc0 ls0 ws0\">techniczne </div><div class=\"t m0 x2 h17 ya0 ff2 fs4 fc0 sc0 ls0 ws0\">i maszyny </div></div><div class=\"c wc3 hbc gs5d9\"><div class=\"t m0 x4c h17 y6 ff2 fs4 fc0 sc0 ls0 ws0\">Inne </div><div class=\"t m0 x1a h17 y4ed ff2 fs4 fc0 sc0 ls0 ws0\">rzeczowe </div><div class=\"t m0 x2e h17 y24b ff2 fs4 fc0 sc0 ls0 ws0\">aktywa </div><div class=\"t m0 x12 h17 y34c ff3 fs4 fc0 sc0 ls0 ws0\">trwa\u0142e<span class=\"ff2\"> </span></div></div><div class=\"c w81 hbc gs5da\"><div class=\"t m0 x2 h17 y625 ff2 fs4 fc0 sc0 ls0 ws0\">Rzeczowe </div><div class=\"t m0 x2e h17 y43a ff2 fs4 fc0 sc0 ls0 ws0\">aktywa </div><div class=\"t m0 x38 h17 y438 ff3 fs4 fc0 sc0 ls0 ws0\">trwa\u0142e </div><div class=\"t m0 x16 h17 ya0 ff2 fs4 fc0 sc0 ls0 ws0\">w budowie </div><div class=\"t m0 x32 h17 y69 ff2 fs4 fc0 sc0 ls1b ws0\">***<span class=\"ls0\"> </span></div></div><div class=\"c w81 hbc gs5db\"><div class=\"t m0 x2e h17 y438 ff2 fs4 fc0 sc0 ls0 ws0\">Razem </div></div><div class=\"c wbe h70 gs5dc\"><div class=\"t m0 x0 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA 2023 </div></div><div class=\"c wbe hbd gs5dd\"><div class=\"t m0 x0 h16 y104 ff7 fs4 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 brutto<span class=\"ff1\"> </span></div><div class=\"t m0 x0 h9 y68 ff5 fs2 fc0 sc0 ls0 ws0\">(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff4\"> </span></div></div><div class=\"c wc hbd gs5de\"><div class=\"t m0 x2e h16 y21c ff1 fs4 fc0 sc0 ls0 ws0\">80,4 </div></div><div class=\"c wc0 hbd gs5df\"><div class=\"t m0 x12 h16 y21c ff1 fs4 fc0 sc0 ls0 ws0\">9 506,7 </div></div><div class=\"c wc1 hbd gs5e0\"><div class=\"t m0 x12 h16 y21c ff1 fs4 fc0 sc0 ls0 ws0\">1 535,8 </div></div><div class=\"c w52 hbd gs5e1\"><div class=\"t m0 x4c h16 y21c ff1 fs4 fc0 sc0 ls0 ws0\">232,8 </div></div><div class=\"c wc2 hbd gs5e2\"><div class=\"t m0 xb h16 y21c ff1 fs4 fc0 sc0 ls0 ws0\">8 832,4 </div></div><div class=\"c wc3 hbd gs5e3\"><div class=\"t m0 x42 h16 y21c ff1 fs4 fc0 sc0 ls0 ws0\">590,3 </div></div><div class=\"c w81 hbd gs5e4\"><div class=\"t m0 x4c h16 y21c ff1 fs4 fc0 sc0 ls0 ws0\">1 917,9 </div></div><div class=\"c w81 hbd gs5e5\"><div class=\"t m0 x2e h16 y21c ff1 fs4 fc0 sc0 ls5 ws0\">22<span class=\"ls0\"> 696,3 </span></div></div><div class=\"c wbe hbd gs5e6\"><div class=\"t m0 x0 h16 y104 ff1 fs4 fc0 sc0 ls0 ws0\">Umorzenie ***<span class=\"_ _1\"></span>** </div><div class=\"t m0 x0 h16 y68 ff5 fs2 fc0 sc0 ls0 ws0\">(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff1 fs4\"> </span></div></div><div class=\"c wc hbd gs5e7\"><div class=\"t m0 x2 h16 y21c ff1 fs4 fc0 sc0 ls0 ws0\">(11,3) </div></div><div class=\"c wc0 hbd gs5e8\"><div class=\"t m0 x1a h16 y21c ff1 fs4 fc0 sc0 ls11 ws0\">(5<span class=\"ls0\"> 094,4) </span></div></div><div class=\"c wc1 hbd gs5e9\"><div class=\"t m0 x24 h16 y21c ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w52 hbd gs5ea\"><div class=\"t m0 x31 h16 y21c ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc2 hbd gs5eb\"><div class=\"t m0 x12 h16 y21c ff1 fs4 fc0 sc0 ls11 ws0\">(6<span class=\"ls0\"> 306,8) </span></div></div><div class=\"c wc3 hbd gs5ec\"><div class=\"t m0 xb h16 y21c ff1 fs4 fc0 sc0 ls0 ws0\">(448,2) </div></div><div class=\"c w81 hbd gs5ed\"><div class=\"t m0 x6b h16 y21c ff1 fs4 fc0 sc0 ls0 ws0\">(328,2) </div></div><div class=\"c w81 hbd gs5ee\"><div class=\"t m0 x2 h16 y21c ff1 fs4 fc0 sc0 ls0 ws0\">(12 188,9) </div></div><div class=\"c wbe hbd gs5ef\"><div class=\"t m0 x0 h17 y104 ff3 fs4 fc0 sc0 ls0 ws0\">WARTO\u015a\u0106 KSI\u0118G<span class=\"_ _1\"></span>OWA NETTO<span class=\"ff2\"> </span></div><div class=\"t m0 x0 h17 y68 ffa fs2 fc0 sc0 ls0 ws0\">(dane <span class=\"ff9\">przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs4\"> </span></span></div></div><div class=\"c wc hbd gs5f0\"><div class=\"t m0 x2e h17 y222 ff2 fs4 fc0 sc0 ls0 ws0\">69,1 </div></div><div class=\"c wc0 hbd gs5f1\"><div class=\"t m0 x12 h17 y222 ff2 fs4 fc0 sc0 ls0 ws0\">4 412,3 </div></div><div class=\"c wc1 hbd gs5f2\"><div class=\"t m0 x12 h17 y222 ff2 fs4 fc0 sc0 ls0 ws0\">1 535,8 </div></div><div class=\"c w52 hbd gs5f3\"><div class=\"t m0 x4c h17 y222 ff2 fs4 fc0 sc0 ls0 ws0\">232,8 </div></div><div class=\"c wc2 hbd gs5f4\"><div class=\"t m0 xb h17 y222 ff2 fs4 fc0 sc0 ls0 ws0\">2 525,6 </div></div><div class=\"c wc3 hbd gs5f5\"><div class=\"t m0 x42 h17 y222 ff2 fs4 fc0 sc0 ls0 ws0\">142,1 </div></div><div class=\"c w81 hbd gs5f6\"><div class=\"t m0 x4c h17 y222 ff2 fs4 fc0 sc0 ls0 ws0\">1 589,7 </div></div><div class=\"c w81 hbd gs5f7\"><div class=\"t m0 x2e h17 y222 ff2 fs4 fc0 sc0 ls5 ws0\">10<span class=\"ls0\"> 507,4 </span></div></div><div class=\"c wbe h70 gs5f8\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Nak\u0142ady inwesty<span class=\"_ _1\"></span>cyjne<span class=\"ff1\"> </span></div></div><div class=\"c wc h70 gs5f9\"><div class=\"t m0 x42 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc0 h70 gs5fa\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc1 h70 gs5fb\"><div class=\"t m0 x12 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">1 028,8 </div></div><div class=\"c w52 h70 gs5fc\"><div class=\"t m0 x4c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">587,3 </div></div><div class=\"c wc2 h70 gs5fd\"><div class=\"t m0 x35 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc3 h70 gs5fe\"><div class=\"t m0 x47 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w81 h70 gs5ff\"><div class=\"t m0 x4c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">2 444,5 </div></div><div class=\"c w81 h70 gs600\"><div class=\"t m0 x4c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">4 060,6 </div></div><div class=\"c wbe h70 gs601\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Zwi\u0119kszenia<span class=\"ff1\"> </span></div></div><div class=\"c wc h70 gs602\"><div class=\"t m0 x42 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc0 h70 gs603\"><div class=\"t m0 x42 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">11,9 </div></div><div class=\"c wc1 h70 gs604\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w52 h70 gs605\"><div class=\"t m0 x31 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc2 h70 gs606\"><div class=\"t m0 x3f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">5,0 </div></div><div class=\"c wc3 h70 gs607\"><div class=\"t m0 x45 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">1,5 </div></div><div class=\"c w81 h70 gs608\"><div class=\"t m0 x8f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,2 </div></div><div class=\"c w81 h70 gs609\"><div class=\"t m0 x14 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">18,6 </div></div><div class=\"c wbe hbe gs60a\"><div class=\"t m0 x0 h16 y62d ff1 fs4 fc0 sc0 ls0 ws0\">Aktywowane koszt<span class=\"_ _1\"></span>y finansowani<span class=\"_ _1\"></span>a </div><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">zewn\u0119trznego<span class=\"ff1\"> </span></div></div><div class=\"c wc hbe gs60b\"><div class=\"t m0 x42 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc0 hbe gs60c\"><div class=\"t m0 x24 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc1 hbe gs60d\"><div class=\"t m0 x24 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w52 hbe gs60e\"><div class=\"t m0 x31 h16 y62d ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc2 hbe gs60f\"><div class=\"t m0 x35 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc3 hbe gs610\"><div class=\"t m0 x47 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w81 hbe gs611\"><div class=\"t m0 x14 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">33,0 </div></div><div class=\"c w81 hbe gs612\"><div class=\"t m0 x14 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">33,0 </div></div><div class=\"c wbe h66 gs613\"><div class=\"t m0 x0 h16 y16c ff1 fs4 fc0 sc0 ls0 ws0\">Aktualizacja rezerw<span class=\"_ _1\"></span>y na koszty likwi<span class=\"_ _1\"></span>dacji </div><div class=\"t m0 x0 h16 y253 ff7 fs4 fc0 sc0 ls0 ws0\">zak\u0142adu g\u00f3rniczego<span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></div><div class=\"c wc h66 gs614\"><div class=\"t m0 x42 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc0 h66 gs615\"><div class=\"t m0 x32 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">160,9 </div></div><div class=\"c wc1 h66 gs616\"><div class=\"t m0 x24 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w52 h66 gs617\"><div class=\"t m0 x31 h16 y16c ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc2 h66 gs618\"><div class=\"t m0 x35 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc3 h66 gs619\"><div class=\"t m0 x47 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w81 h66 gs61a\"><div class=\"t m0 x52 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w81 h66 gs61b\"><div class=\"t m0 x41 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">160,9 </div></div><div class=\"c wbe h70 gs61c\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Przesuni\u0119cia z inw<span class=\"_ _1\"></span>estycji rozpocz\u0119t<span class=\"_ _1\"></span>ych<span class=\"ff1\"> </span></div></div><div class=\"c wc h70 gs61d\"><div class=\"t m0 x4c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">2,8 </div></div><div class=\"c wc0 h70 gs61e\"><div class=\"t m0 x32 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">324,1 </div></div><div class=\"c wc1 h70 gs61f\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w52 h70 gs620\"><div class=\"t m0 x31 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc2 h70 gs621\"><div class=\"t m0 x50 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">849,3 </div></div><div class=\"c wc3 h70 gs622\"><div class=\"t m0 x17 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">86,1 </div></div><div class=\"c w81 h70 gs623\"><div class=\"t m0 x2e h16 y12 ff1 fs4 fc0 sc0 ls11 ws0\">(1<span class=\"ls0\"> 262,3) </span></div></div><div class=\"c w81 h70 gs624\"><div class=\"t m0 x52 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wbe h70 gs625\"><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Zmniejszenia  </div></div><div class=\"c wc h70 gs626\"><div class=\"t m0 x42 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc0 h70 gs627\"><div class=\"t m0 xb h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(12,0) </div></div><div class=\"c wc1 h70 gs628\"><div class=\"t m0 xb h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(12,2) </div></div><div class=\"c w52 h70 gs629\"><div class=\"t m0 x31 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc2 h70 gs62a\"><div class=\"t m0 x17 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(1,8) </div></div><div class=\"c wc3 h70 gs62b\"><div class=\"t m0 x14 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(0,8) </div></div><div class=\"c w81 h70 gs62c\"><div class=\"t m0 x14 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(5,7) </div></div><div class=\"c w81 h70 gs62d\"><div class=\"t m0 x43 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(32,5) </div></div><div class=\"c wbe h70 gs62e\"><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Amortyzacja </div></div><div class=\"c wc h70 gs62f\"><div class=\"t m0 x42 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc0 h70 gs630\"><div class=\"t m0 x27 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(185,8) </div></div><div class=\"c wc1 h70 gs631\"><div class=\"t m0 x27 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(559,7) </div></div><div class=\"c w52 h70 gs632\"><div class=\"t m0 x65 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(394,0) </div></div><div class=\"c wc2 h70 gs633\"><div class=\"t m0 x32 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(343,3) </div></div><div class=\"c wc3 h70 gs634\"><div class=\"t m0 x41 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(37,7) </div></div><div class=\"c w81 h70 gs635\"><div class=\"t m0 x52 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w81 h70 gs636\"><div class=\"t m0 x2e h16 y12 ff1 fs4 fc0 sc0 ls11 ws0\">(1<span class=\"ls0\"> 520,5) </span></div></div><div class=\"c wbe h70 gs637\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Odpis aktualizuj<span class=\"_ _1\"></span>\u0105cy <span class=\"ff1\">- utworzenie </span></div></div><div class=\"c wbf h70 gs638\"><div class=\"t m0 x2 h16 y12 ff1 fs4 fc2 sc0 ls0 ws0\">7.4 </div></div><div class=\"c wc h70 gs639\"><div class=\"t m0 x2e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(0,2) </div></div><div class=\"c wc0 h70 gs63a\"><div class=\"t m0 x42 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(7,0) </div></div><div class=\"c wc1 h70 gs63b\"><div class=\"t m0 xb h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(99,7) </div></div><div class=\"c w52 h70 gs63c\"><div class=\"t m0 x27 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(11,8) </div></div><div class=\"c wc2 h70 gs63d\"><div class=\"t m0 x42 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(36,9) </div></div><div class=\"c wc3 h70 gs63e\"><div class=\"t m0 x14 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(0,3) </div></div><div class=\"c w81 h70 gs63f\"><div class=\"t m0 x43 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(67,8) </div></div><div class=\"c w81 h70 gs640\"><div class=\"t m0 x6b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(223,7) </div></div><div class=\"c wbe h70 gs641\"><div class=\"t m0 x0 h16 y374 ff7 fs4 fc0 sc0 ls0 ws0\">Odpis aktualizuj<span class=\"_ _1\"></span>\u0105cy <span class=\"ff1\">- </span>odwr\u00f3cenie<span class=\"ff1\"> </span></div></div><div class=\"c wbf h70 gs642\"><div class=\"t m0 x2 h16 y374 ff1 fs4 fc2 sc0 ls0 ws0\">7.4 </div></div><div class=\"c wc h70 gs643\"><div class=\"t m0 x42 h16 y374 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc0 h70 gs644\"><div class=\"t m0 x24 h16 y374 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc1 h70 gs645\"><div class=\"t m0 x24 h16 y374 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w52 h70 gs646\"><div class=\"t m0 x31 h16 y374 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc2 h70 gs647\"><div class=\"t m0 x3f h16 y374 ff1 fs4 fc0 sc0 ls0 ws0\">1,1 </div></div><div class=\"c wc3 h70 gs648\"><div class=\"t m0 x45 h16 y374 ff1 fs4 fc0 sc0 ls0 ws0\">0,3 </div></div><div class=\"c w81 h70 gs649\"><div class=\"t m0 x14 h16 y374 ff1 fs4 fc0 sc0 ls0 ws0\">13,6 </div></div><div class=\"c w81 h70 gs64a\"><div class=\"t m0 x14 h16 y374 ff1 fs4 fc0 sc0 ls0 ws0\">15,0 </div></div><div class=\"c wbe h6f gs64b\"><div class=\"t m0 x0 h16 y253 ff7 fs4 fc0 sc0 ls0 ws0\">Odpis aktualizuj<span class=\"_ _1\"></span>\u0105cy \u2013<span class=\"ff1\"> inne **** </span></div></div><div class=\"c wc h6f gs64c\"><div class=\"t m0 x42 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc0 h6f gs64d\"><div class=\"t m0 x24 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc1 h6f gs64e\"><div class=\"t m0 x24 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w52 h6f gs64f\"><div class=\"t m0 x31 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc2 h6f gs650\"><div class=\"t m0 x35 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc3 h6f gs651\"><div class=\"t m0 x47 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w81 h6f gs652\"><div class=\"t m0 x8f h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">4,3 </div></div><div class=\"c w81 h6f gs653\"><div class=\"t m0 x8f h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">4,3 </div></div><div class=\"c wbe h70 gs654\"><div class=\"t m0 x0 h17 y12 ff3 fs4 fc0 sc0 ls0 ws0\">WARTO\u015a\u0106 KSI\u0118G<span class=\"_ _1\"></span>OWA NETTO<span class=\"ff2\"> </span></div></div><div class=\"c wc h70 gs655\"><div class=\"t m0 x2e h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">71,7 </div></div><div class=\"c wc0 h70 gs656\"><div class=\"t m0 x12 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">4 704,4 </div></div><div class=\"c wc1 h70 gs657\"><div class=\"t m0 x12 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">1 893,0 </div></div><div class=\"c w52 h70 gs658\"><div class=\"t m0 x4c h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">414,3 </div></div><div class=\"c wc2 h70 gs659\"><div class=\"t m0 xb h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">2 999,0 </div></div><div class=\"c wc3 h70 gs65a\"><div class=\"t m0 x42 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">191,2 </div></div><div class=\"c w81 h70 gs65b\"><div class=\"t m0 x4c h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">2 749,5 </div></div><div class=\"c w81 h70 gs65c\"><div class=\"t m0 x2e h17 y12 ff2 fs4 fc0 sc0 ls5 ws0\">13<span class=\"ls0\"> 023,1</span><span class=\"ls0\"> </span></div></div><div class=\"c wbe h65 gs65e\"><div class=\"t m0 x0 h54 y21e ff2 fs4 fc0 sc0 ls0 ws0\">STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2023<span class=\"fs1\"> </span></div></div><div class=\"c wbe h70 gs65f\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 brutto<span class=\"ff1\"> </span></div></div><div class=\"c wc h70 gs660\"><div class=\"t m0 x2e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">83,1 </div></div><div class=\"c wc0 h70 gs661\"><div class=\"t m0 x12 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">9 990,7 </div></div><div class=\"c wc1 h70 gs662\"><div class=\"t m0 x12 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">1 893,0 </div></div><div class=\"c w52 h70 gs663\"><div class=\"t m0 x4c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">414,3 </div></div><div class=\"c wc2 h70 gs664\"><div class=\"t m0 xb h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">9 717,6 </div></div><div class=\"c wc3 h70 gs665\"><div class=\"t m0 x42 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">659,7 </div></div><div class=\"c w81 h70 gs666\"><div class=\"t m0 x4c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">2 974,2 </div></div><div class=\"c w81 h70 gs667\"><div class=\"t m0 x2e h16 y12 ff1 fs4 fc0 sc0 ls5 ws0\">25<span class=\"ls0\"> 732,6 </span></div></div><div class=\"c wbe h70 gs668\"><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Umorzenie ***<span class=\"_ _1\"></span>** </div></div><div class=\"c wc h70 gs669\"><div class=\"t m0 x2 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(11,4) </div></div><div class=\"c wc0 h70 gs66a\"><div class=\"t m0 x1a h16 y12 ff1 fs4 fc0 sc0 ls11 ws0\">(5<span class=\"ls0\"> 286,3) </span></div></div><div class=\"c wc1 h70 gs66b\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w52 h70 gs66c\"><div class=\"t m0 x31 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc2 h70 gs66d\"><div class=\"t m0 x12 h16 y12 ff1 fs4 fc0 sc0 ls11 ws0\">(6<span class=\"ls0\"> 718,6) </span></div></div><div class=\"c wc3 h70 gs66e\"><div class=\"t m0 xb h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(468,5) </div></div><div class=\"c w81 h70 gs66f\"><div class=\"t m0 x6b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(224,7) </div></div><div class=\"c w81 h70 gs670\"><div class=\"t m0 x2 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(12 709,5) </div></div><div class=\"c wbe h65 gs671\"><div class=\"t m0 x0 h17 y21e ff3 fs4 fcb sc0 ls0 ws0\">WARTO\u015a\u0106 KSI\u0118G<span class=\"_ _1\"></span>OWA NETTO<span class=\"ff2\"> </span></div></div><div class=\"c wc h65 gs672\"><div class=\"t m0 x2e h17 y21e ff2 fs4 fcb sc0 ls0 ws0\">71,7 </div></div><div class=\"c wc0 h65 gs673\"><div class=\"t m0 x12 h17 y21e ff2 fs4 fcb sc0 ls0 ws0\">4 704,4 </div></div><div class=\"c wc1 h65 gs674\"><div class=\"t m0 x12 h17 y21e ff2 fs4 fcb sc0 ls0 ws0\">1 893,0 </div></div><div class=\"c w52 h65 gs675\"><div class=\"t m0 x4c h17 y21e ff2 fs4 fcb sc0 ls0 ws0\">414,3 </div></div><div class=\"c wc2 h65 gs676\"><div class=\"t m0 xb h17 y21e ff2 fs4 fcb sc0 ls0 ws0\">2 999,0 </div></div><div class=\"c wc3 h65 gs677\"><div class=\"t m0 x42 h17 y21e ff2 fs4 fcb sc0 ls0 ws0\">191,2 </div></div><div class=\"c w81 h65 gs678\"><div class=\"t m0 x4c h17 y21e ff2 fs4 fcb sc0 ls0 ws0\">2 749,5 </div></div><div class=\"c w81 h65 gs679\"><div class=\"t m0 x2e h17 y21e ff2 fs4 fcb sc0 ls5 ws0\">13<span class=\"ls0\"> 023,1</span><span class=\"ls0\"> </span></div></div>*<span class=\"ls6\">     </span><span class=\"ff5\">Dane prz<span class=\"_ _0\"></span>ekszta\u0142cone w zwi\u0105zku z<span class=\"_ _0\"></span> zastosowan\u0105 zmian\u0105 zas<span class=\"_ _0\"></span>ad (polityki) rachunkowo\u015bci<span class=\"_ _0\"></span>, kt\u00f3ra zosta\u0142a szerz<span class=\"_ _0\"></span>ej opisana w Nocie 2.6.<span class=\"_ _9\"></span></span> **<span class=\"ls6\">    <span class=\"ff5 ls0\">Aktywowane <span class=\"_ _b\"> </span>koszty <span class=\"_ _b\"> </span>wyrobisk <span class=\"_ _9\"></span>ruc<span class=\"_ _0\"></span>howych <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>zbroje<span class=\"_ _0\"></span>nia <span class=\"_ _9\"></span>\u015bci<span class=\"_ _0\"></span>an <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _b\"> </span>rozliczane <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>godnie <span class=\"_ _b\"> </span>z <span class=\"_ _9\"></span>wielk<span class=\"_ _0\"></span>o\u015bci\u0105 <span class=\"_ _b\"> </span>wydobycia <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span>\u0119gla <span class=\"_ _9\"></span>z<span class=\"_ _9\"></span><span class=\"ff4\"> </span>danego <span class=\"_ _b\"> </span>rejonu <span class=\"_ _b\"></span>\u015bcianowego <span class=\"_ _9\"></span>ze<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>zbrojo<span class=\"_ _0\"></span>nej <span class=\"_ _9\"></span>\u015bcia<span class=\"_ _0\"></span>ny. <span class=\"_ _9\"></span>W<span class=\"_ _0\"></span><span class=\"ff4\"> momenci<span class=\"_ _0\"></span>e </span></span></span>rozliczenia nast\u0119puje, co<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"ls18\">do</span> </span>zas<span class=\"_ _0\"></span>ady, faktyczna lik<span class=\"_ _0\"></span>widacja wyrobiska ruchow<span class=\"_ _0\"></span>ego, st\u0105d b<span class=\"_ _0\"></span>rak jest w tabeli wart<span class=\"_ _0\"></span>o\u015bci skumulowanego um<span class=\"_ _0\"></span>orzenia.<span class=\"_ _0\"></span><span class=\"ff4\"> </span>***<span class=\"ls6\">   <span class=\"ff5 ls0\">Poniesione <span class=\"_ _9\"></span>przez <span class=\"_ _9\"></span>Grup\u0119 <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ak\u0142ady<span class=\"ff4\"> </span>na <span class=\"_ _9\"></span>inwestyc<span class=\"_ _0\"></span>je <span class=\"_ _0\"></span>(z<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>wyj\u0105<span class=\"_ _0\"></span>tkiem <span class=\"_ _9\"></span>nak\u0142ad\u00f3w <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>wyrobiska <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>uchowe <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>brojenie <span class=\"_ _9\"></span>\u015bcian) <span class=\"_ _9\"></span>gromadzone <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>\u201eRz<span class=\"_ _0\"></span>eczowych <span class=\"_ _9\"></span>aktywach <span class=\"_ _9\"></span>trwa\u0142ych <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _0\"></span></span>budowie\u201d, </span></span>a w <span class=\"ff5\">miesi\u0105cu oddania d<span class=\"_ _0\"></span>o</span> <span class=\"ff5\">u\u017cytkowania prz<span class=\"_ _0\"></span>enoszone s\u0105 do o<span class=\"_ _0\"></span>dpowiedniej grupy rodz<span class=\"_ _0\"></span>ajowej rzeczowych aktyw\u00f3w trw<span class=\"_ _0\"></span>a\u0142ych.<span class=\"_ _0\"></span></span> ****<span class=\"ls6\">  </span><span class=\"ff5\">Pozycja obejm<span class=\"_ _0\"></span>uje przeklasyfikowanie <span class=\"_ _0\"></span>odpisu aktualizuj\u0105cego rzeczowe <span class=\"_ _0\"></span>aktywa trwa\u0142e w budowie na o<span class=\"_ _0\"></span>dpis aktualizuj\u0105cy praw<span class=\"_ _0\"></span>o do u<span class=\"_ _0\"></span>\u017cy<span class=\"_ _0\"></span>tkowania sk\u0142adnika<span class=\"_ _0\"></span> aktyw\u00f3w.<span class=\"_ _0\"></span></span> ***** <span class=\"ff5\">Pozycja obejmuje um<span class=\"_ _0\"></span>orzenie oraz odpisy <span class=\"_ _0\"></span>aktualizuj\u0105ce rzeczowe<span class=\"_ _0\"></span> aktywa trwa\u0142e.<span class=\"_ _0\"></span></span> Nota Grunty Budynki i budowle Wyrobiska ruchowe** Zbrojenie \u015bcian **<span class=\"ff2\"> </span>Urz\u0105dzenia<span class=\"ff2\"> </span>techniczne i maszyny Inne rzeczowe aktywa trwa\u0142e<span class=\"ff2\"> </span>Rzeczowe aktywa trwa\u0142e w budowie ***<span class=\"_ _1\"></span> Razem STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA 2022 (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs1\"> </span>Warto\u015b\u0107 brutto<span class=\"ff1\"> </span>(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff1 fs4\"> </span>63,1 9 105,8 1 311,9 179,6 8 465,1 556,3 1 332,2 21<span class=\"ls0\"> 014,0 </span>Umorzenie ***<span class=\"_ _1\"></span>* (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff1 fs4\"> </span>(6,3) (4<span class=\"ls0\"> 831,0) </span>- - (6<span class=\"ls0\"> 019,1) </span>(431,5) (279,5) (11 567,4) WARTO\u015a\u0106 KSI\u0118G<span class=\"_ _1\"></span>OWA NETTO<span class=\"ff2\"> </span>(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs4\"> </span>56,8 4 274,8 1 311,9 179,6 2 446,0 124,8 1 052,7 9 446,6 Nak\u0142ady inwesty<span class=\"_ _1\"></span>cyjne<span class=\"ff1\"> </span>- - 817,5 355,1 - - 1 554,3 2 726,9 Zwi\u0119kszenia<span class=\"ff1\"> </span>- 15,9 0,4 - 17,2 2,9 - 36,4 Aktualizacja rezerw<span class=\"_ _1\"></span>y na koszty likwidacji zak\u0142adu g<span class=\"_ _1\"></span>\u00f3rniczego<span class=\"ff1\"> </span>7.12 - (49,5) - - - - - (49,5) Przesuni\u0119cia z inw<span class=\"_ _1\"></span>estycji rozpocz\u0119t<span class=\"_ _1\"></span>ych<span class=\"ff1\"> </span>17,3 474,1 - - 401,7 46,9 (940,0) - Zmniejszenia  - (14,8) (18,9) - (2,2) (0,5) (0,5) (36,9) Amortyzacja - (175,1) (512,1) (301,9) (309,3) (31,7) - (1<span class=\"ls0\"> 330,1) </span>Odpis aktualizuj<span class=\"_ _1\"></span>\u0105cy <span class=\"ff1\">- utworzenie </span>7.4 (5,0) (113,5) (63,0) - (31,9) (0,5) (76,8) (290,7) Odpis aktualizuj<span class=\"_ _1\"></span>\u0105cy <span class=\"ff1\">- </span>odwr\u00f3cenie<span class=\"ff1\"> </span>7.4 - 0,4 - - 4,1 0,2 - 4,7 WARTO\u015a\u0106 KSI\u0118G<span class=\"_ _1\"></span>OWA NETTO<span class=\"ff2\"> </span>(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs4\"> </span>69,1 4 412,3 1 535,8 232,8 2 525,6 142,1 1 589,7 10<span class=\"ls0\"> 507,4 </span>STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2022 (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs1\"> </span>Warto\u015b\u0107 brutto<span class=\"ff1\"> </span>(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff4\"> </span>80,4 9 506,7 1 535,8 232,8 8 832,4 590,3 1 917,9 22<span class=\"ls0\"> 696,3 </span>Umorzenie ***<span class=\"_ _1\"></span>* (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff1 fs4\"> </span>(11,3) (5<span class=\"ls0\"> 094,4) </span>- - (6<span class=\"ls0\"> 306,8) </span>(448,2) (328,2) (12 188,9) WARTO\u015a\u0106 KSI\u0118G<span class=\"_ _1\"></span>OWA NETTO<span class=\"ff2\"> </span>(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs1\"> </span>69,1 4 412,3 1 535,8 232,8 2 525,6 142,1 1 589,7 10<span class=\"ls0\"> 507,4 </span>*<span class=\"ls6\">     </span><span class=\"ff5\">Dane prz<span class=\"_ _0\"></span>ekszta\u0142cone w zwi\u0105zku z<span class=\"_ _0\"></span> zastosowan\u0105 zmian\u0105 zas<span class=\"_ _0\"></span>ad (polityki) <span class=\"_ _0\"></span>rachunkowo\u015bci<span class=\"_ _0\"></span>, kt\u00f3ra zosta\u0142a szerz<span class=\"_ _0\"></span>ej opisana w Nocie 2.6.<span class=\"_ _9\"></span></span> **<span class=\"ls6\">   <span class=\"ff5 ls0\">Aktywowane <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>oszty <span class=\"_ _b\"></span>wyrobisk <span class=\"_ _9\"></span>ruchowych<span class=\"_ _0\"></span> <span class=\"_ _9\"></span> <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>zbroj<span class=\"_ _0\"></span>enia <span class=\"_ _9\"></span>\u015bcia<span class=\"_ _0\"></span>n <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _9\"></span>rozli<span class=\"_ _0\"></span>czane <span class=\"_ _9\"></span>zg<span class=\"_ _0\"></span>odnie <span class=\"_ _9\"></span>z <span class=\"_ _b\"> </span>wielko\u015bci\u0105 <span class=\"_ _b\"> </span>wydobycia <span class=\"_ _9\"></span>w\u0119<span class=\"_ _0\"></span>gla <span class=\"_ _9\"></span>z<span class=\"_ _9\"></span><span class=\"ff4\"> </span>danego <span class=\"_ _9\"></span>rejo<span class=\"_ _0\"></span>nu <span class=\"_ _9\"></span>\u015bcianowego <span class=\"_ _b\"> </span>ze <span class=\"_ _9\"></span>zbroj<span class=\"_ _0\"></span>onej <span class=\"_ _9\"></span>\u015bciany<span class=\"_ _0\"></span>. <span class=\"_ _9\"></span>W<span class=\"_ _0\"></span><span class=\"ff4\"> momencie<span class=\"_ _0\"></span> </span></span></span>rozliczenia nast\u0119puje, co <span class=\"_ _0\"></span>do zasady, faktyczn<span class=\"_ _0\"></span>a likwidacja wyr<span class=\"_ _0\"></span>obiska ruchowego, st\u0105d <span class=\"_ _0\"></span>brak jest w tabeli warto\u015bci<span class=\"_ _0\"></span> skumulowanego umorze<span class=\"_ _0\"></span>nia.<span class=\"_ _0\"></span><span class=\"ff4\"> </span>***<span class=\"ls6\">  <span class=\"ff5 ls0\">Poniesione <span class=\"_ _9\"></span>przez <span class=\"_ _9\"></span>Grup\u0119 <span class=\"_ _9\"></span>nak\u0142ady<span class=\"ff4\"> </span>n<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>inwestycje <span class=\"_ _9\"></span>(za <span class=\"_ _9\"></span>wyj\u0105tkiem <span class=\"_ _9\"></span>nak\u0142ad\u00f3w <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>wyrobiska <span class=\"_ _9\"></span>ruc<span class=\"_ _0\"></span>howe <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>brojenie <span class=\"_ _9\"></span>\u015bcian) <span class=\"_ _9\"></span>gromadzo<span class=\"_ _0\"></span>ne <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>\u201eRz<span class=\"_ _0\"></span>eczowych <span class=\"_ _9\"></span>aktyw<span class=\"_ _9\"></span>ach <span class=\"_ _9\"></span>trwa\u0142ych <span class=\"_ _9\"></span>w<span class=\"ff4\"> <span class=\"_ _0\"></span></span>budowie\u201d, </span></span>a w <span class=\"ff5\">miesi\u0105cu oddania d<span class=\"_ _0\"></span>o</span> <span class=\"ff5\">u\u017cytkowania prz<span class=\"_ _0\"></span>enoszone s\u0105 do odp<span class=\"_ _0\"></span>owiedniej grupy rodzajowej rzecz<span class=\"_ _0\"></span>owych aktyw\u00f3w trwa\u0142y<span class=\"_ _0\"></span>ch.<span class=\"_ _0\"></span></span> **** <span class=\"ff5\">Pozycja obejmuje <span class=\"_ _0\"></span>umorzenie oraz odpisy ak<span class=\"_ _0\"></span>tualizuj\u0105ce rzeczowe aktyw<span class=\"_ _0\"></span>a trwa\u0142e.<span class=\"_ _1c\"> </span></span>AMORTYZACJA RZECZOWYCH AKTYW\u00d3W TRWA\u0141<span class=\"ff2\">YCH </span>2023 2022 (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ffa\"> </span>Koszt sprzedanych pr<span class=\"_ _1\"></span>odukt\u00f3w, mat<span class=\"_ _1\"></span>eria\u0142\u00f3w i towar\u00f3w<span class=\"ff1\"> </span>1 505,8 1 317,7 Koszty sprzeda\u017cy<span class=\"ff1\"> </span>1,5 1,3 Koszty administrac<span class=\"_ _1\"></span>yjne 12,1 10,5 Warto\u015b\u0107 \u015bwiadcze\u0144 i <span class=\"_ _1\"></span>rzeczowych akty<span class=\"_ _1\"></span>w\u00f3w trwa\u0142<span class=\"_ _1\"></span>ych wytworzonych <span class=\"_ _1\"></span>na potrzeby w\u0142a<span class=\"_ _1\"></span>sne (w <span class=\"ff1\">tym wyrobisk </span>ruchowych i zbroje<span class=\"_ _1\"></span>nia \u015bcian)<span class=\"ff1\"> </span>0,4 0,2 Pozosta\u0142e koszt<span class=\"_ _1\"></span>y<span class=\"ff1\"> </span>0,7 0,4 RAZEM AMORT<span class=\"_ _1\"></span>YZACJA RZECZ<span class=\"_ _1\"></span>OWYCH AKT<span class=\"_ _1\"></span>YW\u00d3W TRWA\u0141YCH<span class=\"ff2\"> </span>1 520,5 1 330,1 w tym:<span class=\"ff2 fc1\"> </span>rozliczenie wyrobis<span class=\"_ _1\"></span>k ruchowych 559,8 512,1 rozliczenie zbroj<span class=\"_ _1\"></span>enia \u015bcian<span class=\"ff1\"> </span>393,9 301,9 *<span class=\"ls6\">     </span><span class=\"ff5\">Dane prz<span class=\"_ _0\"></span>ekszta\u0142cone w zwi\u0105zku z<span class=\"_ _0\"></span> zastosowan\u0105 zmian\u0105 zas<span class=\"_ _0\"></span>ad (polityki) rachunkowo\u015bci<span class=\"_ _0\"></span>, kt\u00f3ra zosta\u0142a szerz<span class=\"_ _0\"></span>ej opisana w Nocie 2.6.<span class=\"_ _9\"></span></span> POZOSTA\u0141E INFORMACJE DOTYCZ\u0104CE RZECZOWYCH AKTYW\u00d3W TRWA\u0141YCH<span class=\"ff2\"> </span>Na <span class=\"_ _d\"> </span>dzie\u0144 <span class=\"_ _f\"> </span>31 <span class=\"_ _d\"> </span>grudnia <span class=\"_ _d\"> </span>2023 <span class=\"_ _f\"> </span>roku <span class=\"_ _d\"> </span>warto\u015b\u0107 <span class=\"_ _f\"> </span>netto <span class=\"_ _d\"> </span>rzeczowych <span class=\"_ _f\"> </span>aktyw\u00f3w <span class=\"_ _d\"> </span>trwa\u0142ych <span class=\"_ _f\"> </span>stanowi\u0105cych <span class=\"_ _d\"> </span>zabezpieczenie <span class=\"_ _d\"> </span>sp\u0142aty <span class=\"_ _f\"> </span>zobowi\u0105za\u0144 <span class=\"_ _d\"> </span>wynosi 2 083,9 mln <span class=\"ff7\">PLN <span class=\"_ _b\"> </span>(<span class=\"_ _0\"></span>na <span class=\"_ _8\"> </span>dzie\u0144 <span class=\"_ _8\"> </span>31 <span class=\"_ _b\"></span>grudnia <span class=\"_ _8\"> </span>2022 <span class=\"_ _8\"> </span>roku: <span class=\"_ _8\"> </span>3</span> <span class=\"ff7\">290,1 <span class=\"_ _8\"> </span>mln <span class=\"_ _b\"></span>PLN) <span class=\"_ _8\"> </span>i <span class=\"_ _8\"> </span>dotyczy <span class=\"_ _8\"> </span>zabezpieczenia <span class=\"_ _8\"> </span>sp\u0142aty <span class=\"_ _b\"></span>wierzytelno\u015bci <span class=\"_ _8\"> </span>wynikaj\u0105cych <span class=\"_ _8\"> </span>z <span class=\"_ _b\"> </span>um\u00f3w </span>finansowania d\u0142u\u017cnego. Zabezpieczenia kredyt\u00f3w i po\u017cyczek zosta\u0142y opisane w Nocie 6.1<span class=\"_ _1c\"> </span><span class=\"ff1\">. </span>W <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>roku <span class=\"_ _8\"> </span>Grupa <span class=\"_ _b\"></span>uj\u0119\u0142a <span class=\"_ _b\"></span>w <span class=\"_ _8\"> </span>rzeczowych <span class=\"_ _b\"></span>aktywach <span class=\"_ _b\"></span>trwa\u0142ych <span class=\"_ _8\"> </span> <span class=\"_ _b\"></span>koszty <span class=\"_ _b\"></span>finansowania <span class=\"_ _b\"></span>zewn\u0119trznego <span class=\"_ _b\"></span>w <span class=\"_ _8\"> </span>wysoko\u015bci <span class=\"_ _b\"></span>33,0 <span class=\"_ _b\"></span>mln <span class=\"_ _8\"> </span>PLN <span class=\"_ _b\"></span>(w <span class=\"_ _b\"></span>2022 <span class=\"_ _b\"></span>rok<span class=\"_ _9\"></span><span class=\"ff1\">u: </span>0,9 mln <span class=\"ff7\">PLN). Stopa kapitalizacji koszt\u00f3w finansowania zewn\u0119trznego w 2023 <span class=\"_ _1\"></span>roku wynios\u0142a 5,60<span class=\"ff1 ls1c\">%.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-500": {
   "value": "<div class=\"c wbc h61 gs5cd\"><div class=\"t m0 x2 h17 ya1 ff3 fs4 fce sc0 ls0 ws0\">ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span></div></div><div class=\"c w8 h4 gs5ce\"><div class=\"t m0 x8 h73 y5ea ff9 fs4 fc0 sc0 ls0 ws0\">RZECZOWE AK<span class=\"_ _1\"></span>TYWA TRWA<span class=\"_ _1\"></span>\u0141E<span class=\"ffa\"> </span></div><div class=\"t m0 x8 h10 y320 ff5 fs4 fc0 sc0 ls0 ws0\">Najistotniejsze poz<span class=\"_ _1\"></span>ycje rzeczowych a<span class=\"_ _1\"></span>ktyw\u00f3w trwa\u0142ych stanowi\u0105:<span class=\"_ _1\"></span><span class=\"ff4\"> </span></div><div class=\"t m0 x8 h16 y5eb ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">budynki i budowle - <span class=\"ff5\">w <span class=\"_ _1\"></span>szczeg\u00f3ln<span class=\"_ _1\"></span>o\u015bci budowle dla g\u00f3rni<span class=\"_ _1\"></span>ctwa i kopalni<span class=\"_ _1\"></span>ctwa takie jak w<span class=\"_ _1\"></span>yrobiska g\u00f3rnicz<span class=\"_ _1\"></span>e kapitalne pionow<span class=\"_ _1\"></span>e i poziome, <span class=\"ff4\"> </span></span></span></span></div><div class=\"t m0 x8 h16 y5ec ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">urz\u0105dzenia  techniczne <span class=\"_ _d\"> </span>i  maszyny <span class=\"_ _d\"> </span><span class=\"ff4\">- <span class=\"_ _d\"> </span></span>utrzymyw<span class=\"_ _1\"></span>ane <span class=\"_ _d\"> </span>prze<span class=\"_ _1\"></span>z <span class=\"_ _d\"> </span>Grup\u0119  w <span class=\"_ _d\"> </span>celu  wykorzystania <span class=\"_ _d\"> </span>ich  w <span class=\"_ _d\"> </span>procesie <span class=\"_ _d\"> </span>produk<span class=\"_ _1\"></span>cyjnym <span class=\"_ _d\"> </span>z<span class=\"_ _1\"></span>wi\u0105zanym  z<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>w<span class=\"_ _1\"></span>ydobyciem  w\u0119gla, </span></span></div><div class=\"t m0 x53 h10 y5ed ff4 fs4 fc0 sc0 ls0 ws0\">w <span class=\"ff5\">szczeg\u00f3lno\u015bci m<span class=\"_ _1\"></span>aszyny g\u00f3rnicze jak o<span class=\"_ _1\"></span>budowy zmec<span class=\"_ _1\"></span>hanizowane, komb<span class=\"_ _1\"></span>ajny \u015bcianowe i cho<span class=\"_ _1\"></span>dnikowe, maszy<span class=\"_ _1\"></span>ny i urz\u0105dzenia <span class=\"_ _1\"></span>przer\u00f3bki mechanicznej w\u0119gla,<span class=\"ff4\"> </span></span></div><div class=\"t m0 x8 h16 y5ee ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">wyrobiska rucho<span class=\"_ _1\"></span>we - <span class=\"ff5\">wyrobiska g\u00f3r<span class=\"_ _1\"></span>nicze przygotowaw<span class=\"_ _1\"></span>cze, wyrobiska pobierkow<span class=\"_ _1\"></span>e oraz inne zwi\u0105<span class=\"_ _1\"></span>zane z eksploatacj<span class=\"_ _1\"></span>\u0105 \u015bciany i p\u00f3l wy<span class=\"_ _1\"></span>dobywczych, <span class=\"ff4\"> </span></span></span></span></div><div class=\"t m0 x8 h16 y5ef ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">rzeczowe akt<span class=\"_ _1\"></span>ywa trwa\u0142e w budowie,<span class=\"_ _1\"></span><span class=\"ff4\"> </span></span></span></div><div class=\"t m0 x8 h16 y126 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">zbrojenie \u015bcian.<span class=\"ff4\"> </span></span></span></div><div class=\"t m0 x8 h10 y5f0 ff5 fs4 fc0 sc0 ls0 ws0\">Na dzie\u0144 pocz\u0105t<span class=\"_ _1\"></span>kowego uj\u0119cia rze<span class=\"_ _1\"></span>czowe aktywa trwa\u0142<span class=\"_ _1\"></span>e wycenia si\u0119 w <span class=\"_ _1\"></span>cenie naby<span class=\"_ _1\"></span>cia lub koszcie wytworz<span class=\"_ _1\"></span>enia. Na dzie\u0144 ko<span class=\"_ _1\"></span>\u0144cz\u0105cy ok<span class=\"_ _0\"></span><span class=\"ff4\">res sprawoz<span class=\"_ _1\"></span>dawczy rzeczow<span class=\"_ _1\"></span>e </span></div><div class=\"t m0 x8 h10 y3f1 ff5 fs4 fc0 sc0 ls0 ws0\">aktywa trwa\u0142e wyce<span class=\"_ _1\"></span>nia si\u0119 w warto\u015b<span class=\"_ _1\"></span>ci pocz\u0105tkowej po<span class=\"_ _1\"></span>mniejszonej o sk<span class=\"_ _1\"></span>umulowane umor<span class=\"_ _1\"></span>zenie oraz skumul<span class=\"_ _1\"></span>owane odpisy z t<span class=\"_ _1\"></span>ytu\u0142u utrat<span class=\"_ _0\"></span>y warto\u015bci.<span class=\"_ _1\"></span><span class=\"ff4\"> </span></div><div class=\"t m0 x8 h10 y5f1 ff5 fs4 fc0 sc0 ls0 ws0\">W warto<span class=\"_ _1\"></span>\u015bci p<span class=\"_ _1\"></span>ocz\u0105tkowej <span class=\"_ _1\"></span>rzeczowych <span class=\"_ _5\"></span>aktyw\u00f3w trwa\u0142ych <span class=\"_ _1\"></span>ujmuje <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _1\"></span>zdyskontowa<span class=\"_ _1\"></span>ne k<span class=\"_ _1\"></span>oszty likwi<span class=\"_ _1\"></span>dacji r<span class=\"_ _1\"></span>zeczowych aktyw\u00f3w <span class=\"_ _1\"></span>trwa\u0142<span class=\"_ _1\"></span>ych wyk<span class=\"_ _1\"></span>orzystywanych <span class=\"_ _1\"></span>w<span class=\"ff4\"> </span>dzia\u0142alno\u015b<span class=\"_ _1\"></span>ci </div><div class=\"t m0 x8 h10 y5f2 ff5 fs4 fc0 sc0 ls0 ws0\">g\u00f3rniczej podziem<span class=\"_ _1\"></span>nej, kt\u00f3re<span class=\"ff4\"> zgodnie z <span class=\"_ _1\"></span><span class=\"ff5\">obowi\u0105zuj\u0105c\u0105 usta<span class=\"_ _1\"></span>w\u0105 Prawo geologi<span class=\"_ _1\"></span>czne i g\u00f3rnicze <span class=\"_ _1\"></span>podlegaj\u0105 likwid<span class=\"_ _1\"></span>acji po zako\u0144czeni<span class=\"_ _1\"></span>u dzia\u0142alno\u015bci.<span class=\"ff4\"> </span></span></span></div><div class=\"t m0 x8 h10 y5f3 ff5 fs4 fc0 sc0 ls0 ws0\">Prezentowane <span class=\"_ _1\"></span>w w<span class=\"_ _1\"></span>arto\u015bci po<span class=\"_ _1\"></span>cz\u0105tkowej rz<span class=\"_ _1\"></span>eczowych <span class=\"_ _1\"></span>aktyw\u00f3w <span class=\"_ _1\"></span>trwa\u0142ych k<span class=\"_ _1\"></span>oszty likwidacji<span class=\"_ _1\"></span> kopal\u0144 <span class=\"_ _1\"></span>podlegaj\u0105 a<span class=\"_ _1\"></span>mortyzacji <span class=\"_ _1\"></span>tak\u0105 m<span class=\"_ _1\"></span>etod\u0105, jak\u0105 <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>mortyzow<span class=\"_ _1\"></span>ane s\u0105<span class=\"ff4\"> rzeczowe </span></div><div class=\"t m0 x8 h10 y5f4 ff5 fs4 fc0 sc0 ls0 ws0\">aktywa trwa\u0142e, kt\u00f3rych dotycz\u0105, <span class=\"_ _1\"></span>pocz\u0105wszy od<span class=\"ff4\"> </span>momentu rozpocz\u0119ci<span class=\"_ _1\"></span>a u\u017cytkowania danego sk\u0142a<span class=\"_ _1\"></span>dnika rzeczowych aktyw\u00f3<span class=\"_ _1\"></span>w trwa\u0142ych, przez okres ustalony w plani<span class=\"_ _1\"></span>e </div><div class=\"t m0 x8 h10 y5f5 ff4 fs4 fc0 sc0 ls0 ws0\">likwidacji grup o<span class=\"ff5\">bie<span class=\"_ _1\"></span>kt\u00f3w w ramach prze<span class=\"_ _1\"></span>widywanego harm<span class=\"_ _1\"></span>onogramu likwidacji k<span class=\"_ _1\"></span>opalni.<span class=\"ff4\"> </span></span></div><div class=\"t m0 x8 h10 y5f6 ff5 fs4 fc0 sc0 ls0 ws0\">W <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span>arto\u015bci <span class=\"_ _9\"></span>pocz\u0105tkowej <span class=\"_ _9\"></span>rz<span class=\"_ _0\"></span>eczowych <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _b\"></span>trwa\u0142y<span class=\"_ _1\"></span>ch <span class=\"_ _b\"></span>(jako <span class=\"_ _9\"></span>cz\u0119\u015b\u0107 <span class=\"_ _b\"></span>ceny <span class=\"_ _9\"></span>nabycia <span class=\"_ _9\"></span>lu<span class=\"_ _0\"></span>b <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>osztu <span class=\"_ _9\"></span>wytworzenia) <span class=\"_ _9\"></span>uwzgl\u0119dnia <span class=\"_ _b\"></span>si\u0119 <span class=\"_ _9\"></span>koszty <span class=\"_ _b\"></span>fin<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nsowania <span class=\"_ _9\"></span>zewn\u0119trznego </div><div class=\"t m0 x8 h10 y5f7 ff5 fs4 fc0 sc0 ls0 ws0\">zaci\u0105gni\u0119tego na nabycie lub wytworze<span class=\"_ _1\"></span>nie dostosowywaneg<span class=\"_ _1\"></span>o sk\u0142adnika aktyw\u00f3w. W zakre<span class=\"_ _1\"></span>sie, w jakim \u015brodki finansowe po\u017cycza si\u0119 spe<span class=\"_ _1\"></span>cjalnie w celu pozyskania </div><div class=\"t m0 x8 h10 y48e ff5 fs4 fc0 sc0 ls0 ws0\">dostosowywanego <span class=\"_ _0\"></span>sk\u0142adnika <span class=\"_ _0\"></span>aktyw\u00f3w, <span class=\"_ _0\"></span>kwot\u0119 <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>oszt\u00f3w <span class=\"_ _0\"></span>finansowania <span class=\"_ _0\"></span>zewn\u0119trznego, <span class=\"_ _0\"></span>kt\u00f3r\u0105 <span class=\"_ _9\"></span>mo\u017cna <span class=\"_ _0\"></span>aktywowa\u0107 <span class=\"_ _0\"></span>jako <span class=\"_ _0\"></span>cz\u0119\u015b\u0107 <span class=\"_ _9\"></span>tego <span class=\"_ _0\"></span>sk\u0142adnika <span class=\"_ _0\"></span>a<span class=\"_ _9\"></span>ktyw\u00f3w, <span class=\"_ _0\"></span>ustala <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _9\"></span>jak<span class=\"_ _1\"></span>o </div><div class=\"t m0 x8 h10 y5f8 ff5 fs4 fc0 sc0 ls0 ws0\">r\u00f3\u017cnic\u0119 <span class=\"_ _9\"></span>mi\u0119dzy <span class=\"_ _0\"></span>rzeczywistymi <span class=\"_ _9\"></span>kosztami <span class=\"_ _0\"></span>finansowania <span class=\"_ _9\"></span>zewn\u0119tr<span class=\"_ _1\"></span>znego <span class=\"_ _9\"></span>poniesion<span class=\"_ _1\"></span>ymi <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _0\"></span>danej <span class=\"_ _9\"></span>po\u017cyczki <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>kredytu <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>danym <span class=\"_ _9\"></span>okresie, <span class=\"_ _9\"></span>a <span class=\"_ _0\"></span>przychodami <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>tytu\u0142u<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h10 y32e ff5 fs4 fc0 sc0 ls0 ws0\">tymczasowego <span class=\"_ _b\"> </span>zainwestowania <span class=\"_ _b\"> </span>po\u017cyczonych <span class=\"_ _b\"> </span>\u015brodk\u00f3w. <span class=\"_ _8\"> </span>W <span class=\"_ _b\"> </span>sytuacji, <span class=\"_ _8\"> </span>gdy <span class=\"_ _b\"> </span>\u015b<span class=\"_ _0\"></span>rodki <span class=\"_ _b\"> </span>finansowe <span class=\"_ _b\"> </span>po\u017c<span class=\"_ _0\"></span>ycza <span class=\"_ _8\"> </span>si\u0119 <span class=\"_ _b\"> </span>bez <span class=\"_ _8\"> </span>\u015bci\u015ble <span class=\"_ _8\"> </span>okr<span class=\"_ _1\"></span>e\u015blonego <span class=\"_ _b\"> </span>celu, <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>na<span class=\"_ _1\"></span>st\u0119pnie <span class=\"_ _b\"> </span>przeznacza </div><div class=\"t m0 x8 h10 y32f ff4 fs4 fc0 sc0 ls5 ws0\">na<span class=\"ls0\"> <span class=\"ff5\">pozyskanie<span class=\"_ _1\"></span> dostosowywanego sk\u0142adnika aktyw\u00f3w, kwot\u0119 koszt\u00f3w <span class=\"_ _0\"></span>finansowa<span class=\"_ _1\"></span>nia zewn\u0119trznego, kt\u00f3re mog\u0105 b<span class=\"_ _0\"></span>y\u0107 aktywowane, ustala si\u0119 <span class=\"_ _9\"></span><span class=\"ff4\">poprzez zastosowanie<span class=\"_ _1\"></span> </span></span></span></div><div class=\"t m0 x8 h10 y131 ff5 fs4 fc0 sc0 ls0 ws0\">odpowiedniej stopy k<span class=\"_ _1\"></span>apitalizacji do <span class=\"_ _1\"></span>nak\u0142ad\u00f3w poniesionych n<span class=\"_ _1\"></span>a ten sk\u0142adnik m<span class=\"_ _1\"></span>aj\u0105tku.<span class=\"_ _1c\"> </span><span class=\"ff4\"> </span></div><div class=\"t m0 x8 h10 y2a4 ff5 fs4 fc0 sc0 ls0 ws0\">P\u00f3\u017aniejsze nak\u0142ady u<span class=\"_ _0\"></span>wzgl\u0119dnia si\u0119 <span class=\"_ _0\"></span>w warto\u015bci <span class=\"_ _0\"></span>ksi\u0119gowej danego <span class=\"_ _0\"></span>sk\u0142adnika rzeczowych aktyw\u00f3w <span class=\"_ _0\"></span>trwa\u0142ych lub<span class=\"_ _0\"></span><span class=\"ff4\"> </span>ujmuje <span class=\"_ _0\"></span>jako odr\u0119bny <span class=\"_ _0\"></span>sk\u0142adnik rzeczowych a<span class=\"_ _0\"></span>ktyw\u00f3w<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h10 y5f9 ff5 fs4 fc0 sc0 ls0 ws0\">trwa\u0142ych (tam, <span class=\"_ _0\"></span>gdzie jest <span class=\"_ _0\"></span>to w\u0142a\u015bciwe) tylko <span class=\"_ _0\"></span>w\u00f3wczas, gdy <span class=\"_ _0\"></span>jest pr<span class=\"_ _0\"></span>awdopodobne, \u017ce<span class=\"ff4\"> z </span>tytu\u0142u tej <span class=\"_ _0\"></span>pozycji nast\u0105pi wp\u0142yw <span class=\"_ _0\"></span>korzy\u015bci ekonomicznych do Grupy, z<span class=\"_ _0\"></span>a\u015b koszt </div><div class=\"t m0 x8 h10 y5fa ff5 fs4 fc0 sc0 ls0 ws0\">danej pozycji mo\u017cn<span class=\"_ _1\"></span>a wiarygodnie z<span class=\"_ _1\"></span>mierzy\u0107. <span class=\"ff4\"> </span></div><div class=\"t m0 x8 h10 y5fb ff5 fs4 fc0 sc0 ls0 ws0\">Odpis\u00f3w amorty<span class=\"_ _1\"></span>zacyjnych Grupa d<span class=\"_ _1\"></span>okonuje w zale\u017cno<span class=\"_ _1\"></span>\u015bci od wzorca <span class=\"_ _1\"></span>konsumowania kor<span class=\"_ _1\"></span>zy\u015bci ekonomiczny<span class=\"_ _1\"></span>ch z danego sk\u0142adni<span class=\"_ _1\"></span>ka rz<span class=\"_ _0\"></span>eczowych akt<span class=\"_ _1\"></span>yw\u00f3w trwa\u0142ych:<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h16 y5fc ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">metod\u0105 amortyzacji liniowej \u2013<span class=\"ff4\"> </span>d<span class=\"_ _0\"></span>la sk\u0142adnik\u00f3w, kt\u00f3re s\u0105 <span class=\"_ _0\"></span>wykorzystywa<span class=\"_ _1\"></span>ne w procesie produkcji w<span class=\"_ _0\"></span> r\u00f3wnomiernym stopniu w ca\u0142ym ich <span class=\"_ _0\"></span>okresie u\u017cytkowania (w celu </span></span></div><div class=\"t m0 x53 h10 y5fd ff5 fs4 fc0 sc0 ls0 ws0\">roz\u0142o\u017cenia ich w<span class=\"_ _1\"></span>arto\u015bci pocz\u0105tkowy<span class=\"_ _1\"></span>ch pomniejszonych o w<span class=\"_ _1\"></span>arto\u015bci ko\u0144cowe, <span class=\"_ _1\"></span>przez okresy ich u\u017cytkowani<span class=\"_ _1\"></span>a), oraz<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h16 y5fe ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">metod\u0105 <span class=\"_ _9\"></span>amortyzacji <span class=\"_ _9\"></span>naturalnej <span class=\"_ _9\"></span>\u2013<span class=\"ff4\"> <span class=\"_ _b\"></span></span>dla <span class=\"_ _9\"></span>sk\u0142adnik\u00f3w, <span class=\"_ _9\"></span>kt\u00f3rych <span class=\"_ _9\"></span>rozliczenie <span class=\"_ _9\"></span>nast\u0119puje <span class=\"_ _9\"></span>proporcjonalni<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>ilo\u015bci <span class=\"_ _9\"></span>wydobytych <span class=\"_ _9\"></span>ton <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _9\"></span>(dotyczy <span class=\"_ _9\"></span>wyrobisk <span class=\"_ _9\"></span>ruchowych </span></span></div><div class=\"t m0 x53 h10 y5ff ff4 fs4 fc0 sc0 ls0 ws0\">i <span class=\"ff5\">zbrojenia \u015bcian).<span class=\"_ _1\"></span><span class=\"ff4\"> </span></span></div><div class=\"t m0 x8 h10 y600 ff5 fs4 fc0 sc0 ls0 ws0\">Szacowane okresy <span class=\"_ _1\"></span>u\u017cytkowania dl<span class=\"_ _1\"></span>a poszczeg\u00f3ln<span class=\"_ _1\"></span>ych grup rzeczowych aktyw\u00f3<span class=\"_ _1\"></span>w trwa\u0142ych wyno<span class=\"_ _1\"></span>sz\u0105 odpowiednio: <span class=\"ff4\"> </span></div><div class=\"t m0 x8 h16 y90 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Budynki i budowle (w t<span class=\"_ _5\"></span>y<span class=\"_ _0\"></span>m wyrobiska k<span class=\"_ _1\"></span>apitalne) <span class=\"_ _1\"></span>      <span class=\"_ _1\"></span>                                 <span class=\"_ _1\"></span>                          <span class=\"_ _1\"></span>             <span class=\"ls5\">1 </span>- 88 lat, </span></span></div><div class=\"t m0 x8 h16 y601 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Urz\u0105dzenia tech<span class=\"_ _1\"></span>niczne i maszyn<span class=\"_ _1\"></span>y<span class=\"ff4 ls4\">             <span class=\"_ _0\"></span>            <span class=\"_ _0\"></span>           <span class=\"_ _0\"></span><span class=\"ls0\">                          <span class=\"_ _1\"></span>                                 <span class=\"_ _1\"></span>    <span class=\"ls5\">1 </span>- 88 lat, </span></span></span></span></div><div class=\"t m0 x8 h16 y602 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">\u015arodki transport<span class=\"_ _1\"></span>u<span class=\"ff4 ls4\">               <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>         <span class=\"_ _0\"></span>                 <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>              <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>        <span class=\"_ _0\"></span>            <span class=\"_ _0\"></span><span class=\"ls5\">1 <span class=\"ls0\">- 54 lat, </span></span></span></span></span></div><div class=\"t m0 x8 h16 y13b ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Inne rzeczowe <span class=\"_ _1\"></span>aktywa trwa\u0142e<span class=\"ff4 ls4\">                     <span class=\"_ _0\"></span>                 <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>              <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>        <span class=\"_ _0\"></span>           <span class=\"_ _0\"></span><span class=\"ls5\">1 <span class=\"ls0\">- 64 lat, </span></span></span></span></span></div><div class=\"t m0 x8 h16 y603 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Grunty<span class=\"ls4\">                     <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>                 <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>         <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>   <span class=\"_ _0\"></span></span>                <span class=\"ff5\">nie podlegaj\u0105 am<span class=\"_ _1\"></span>ortyzacji,<span class=\"ff4\"> </span></span></span></span></div><div class=\"t m0 x8 h16 y604 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Rzeczowe aktywa tr<span class=\"_ _1\"></span>wa\u0142e w budo<span class=\"_ _1\"></span>wie<span class=\"ff4 ls4\">                <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>         <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>             <span class=\"_ _0\"></span>      <span class=\"_ _0\"></span></span>nie podlegaj\u0105 amortyzacji.</span></span><span class=\"ffc\"><span class=\"ff5 fc0\"><span class=\"ff4\"> </span></span></span></div><div class=\"t m0 x8 h10 y605 ff5 fs4 fc0 sc0 ls0 ws0\">Przy <span class=\"_ _9\"></span>oznaczaniu <span class=\"_ _9\"></span>okresu <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>\u017cytkowania <span class=\"_ _0\"></span>rzeczowych <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>trwa\u0142ych, <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>worz\u0105cych <span class=\"_ _9\"></span>sta\u0142\u0105 <span class=\"_ _9\"></span>podziemn\u0105 <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>aziemn\u0105 <span class=\"_ _9\"></span>infrastruktur<span class=\"_ _1\"></span>\u0119 <span class=\"_ _9\"></span>uwzgl\u0119dnia <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>\u017cywotno<span class=\"_ _1\"></span>\u015b\u0107 <span class=\"_ _9\"></span>zak\u0142adu </div><div class=\"t m0 x8 h10 y606 ff5 fs4 fc0 sc0 ls0 ws0\">g\u00f3rniczego. <span class=\"_ _9\"></span>Dla <span class=\"_ _b\"> </span>rzeczowych <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span>ktyw\u00f3w <span class=\"_ _9\"></span>trwa\u0142ych, <span class=\"_ _b\"></span>b\u0119d\u0105cych <span class=\"_ _9\"></span>ruchomo\u015bciami <span class=\"_ _9\"></span>zak<span class=\"_ _0\"></span>\u0142adu <span class=\"_ _9\"></span>g\u00f3rniczego, <span class=\"_ _b\"></span>przy <span class=\"_ _9\"></span>ok<span class=\"_ _0\"></span>re\u015bleniu <span class=\"_ _9\"></span>okresu <span class=\"_ _9\"></span>u<span class=\"_ _0\"></span>\u017cytkowania <span class=\"_ _9\"></span>uw<span class=\"_ _9\"></span>zgl\u0119dnia <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _b\"></span>mo\u017cliwo\u015b<span class=\"_ _1\"></span>\u0107 </div><div class=\"t m0 x8 h10 y13f ff4 fs4 fc0 sc0 ls0 ws0\">ich wykorzystani<span class=\"_ _1\"></span>a w inn<span class=\"ff5\">ych zak\u0142adach <span class=\"_ _1\"></span>g\u00f3rniczych JSW.<span class=\"_ _1c\"> </span></span><span class=\"ff5\"><span class=\"ff4\"> </span></span></div><div class=\"t m0 x8 h10 y607 ff5 fs4 fc0 sc0 ls0 ws0\">Zyski <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>straty <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>tytu\u0142u <span class=\"_ _9\"></span>zbycia <span class=\"_ _b\"> </span>rzeczowych <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span>ktyw\u00f3w <span class=\"_ _b\"></span>trwa\u0142yc<span class=\"_ _1\"></span>h <span class=\"_ _b\"></span>ustala <span class=\"_ _b\"></span>si\u0119 <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>rog\u0105 <span class=\"_ _9\"></span>por\u00f3wnania <span class=\"_ _b\"></span>wp\u0142yw\u00f3w <span class=\"_ _b\"></span>ze<span class=\"_ _0\"></span><span class=\"ff4\"> </span>sprzeda\u017cy <span class=\"_ _9\"></span>z <span class=\"_ _b\"> </span>ich <span class=\"_ _b\"> </span>warto\u015bci\u0105 <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>si\u0119gow\u0105 <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span><span class=\"ff4\"> ujmuje <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>wyniku </span></div><div class=\"t m0 x8 h10 y608 ff5 fs4 fc0 sc0 ls0 ws0\">finansowym jako p<span class=\"_ _1\"></span>ozosta\u0142e zyski/(strat<span class=\"_ _1\"></span>y) <span class=\"ff4\">- netto. </span></div><div class=\"t m0 x8 h10 y609 ff4 fs4 fc0 sc0 ls0 ws0\">Aktywa w <span class=\"ff5\">leasingu <span class=\"_ _1\"></span>wykazywane s\u0105 <span class=\"_ _1\"></span>w osobnej pozycji <span class=\"_ _1\"></span>skonsolidowanego <span class=\"_ _1\"></span>sprawozdania z <span class=\"_ _1\"></span>sytuacji finansowej, <span class=\"_ _1\"></span>co zosta\u0142o zapr<span class=\"_ _1\"></span>ezentowane w<span class=\"_ _0\"></span><span class=\"ff4\"> Noci<span class=\"_ _1\"></span>e 7.4. </span></span></div><div class=\"t m0 x8 h73 y119 ff5 fs4 fc0 sc0 ls0 ws0\">Wyrobiska <span class=\"_ _5\"></span>g\u00f3rnicze <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span>wi\u0105zane <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>udost\u0119pnieni<span class=\"_ _1\"></span>em <span class=\"_ _5\"></span>wy<span class=\"_ _0\"></span>robisk <span class=\"_ _5\"></span>eksploatacyjnych, <span class=\"_ _5\"></span>tzw. <span class=\"ffa\">wyr<span class=\"_ _1\"></span>obiska <span class=\"_ _5\"></span>ruchowe,<span class=\"ff4\"> <span class=\"ff5\">na <span class=\"_ _5\"></span>moment <span class=\"_ _5\"></span>pocz\u0105tkowego <span class=\"_ _5\"></span>u<span class=\"_ _0\"></span>j\u0119cia <span class=\"_ _5\"></span>wyceniane <span class=\"_ _1\"></span>s\u0105<span class=\"ff4\"> w </span>wysoko<span class=\"_ _1\"></span>\u015bci </span></span></span></div><div class=\"t m0 x8 h10 y60a ff5 fs4 fc0 sc0 ls0 ws0\">skumulowanych <span class=\"_ _9\"></span>koszt\u00f3w <span class=\"_ _9\"></span>poniesionych <span class=\"_ _9\"></span>na<span class=\"ff4\"> ich <span class=\"_ _b\"></span>wytworzenie, <span class=\"_ _9\"></span></span>pomniejszonych <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>warto\u015b\u0107 <span class=\"_ _9\"></span>w\u0119g<span class=\"_ _0\"></span>la <span class=\"_ _9\"></span>wydobytego <span class=\"_ _9\"></span>w<span class=\"ff4\"> </span>trakcie <span class=\"_ _b\"></span>ich <span class=\"_ _9\"></span>realizacji, <span class=\"_ _9\"></span>wycenionego <span class=\"_ _9\"></span>wed\u0142ug <span class=\"_ _b\"></span>koszt<span class=\"_ _1\"></span>u </div><div class=\"t m0 x8 h10 y60b ff5 fs4 fc0 sc0 ls0 ws0\">wytworzenia u<span class=\"_ _1\"></span>stalonego narastaj<span class=\"_ _1\"></span>\u0105co od pocz\u0105t<span class=\"_ _1\"></span>ku roku do <span class=\"_ _1\"></span>ko\u0144ca miesi<span class=\"_ _1\"></span>\u0105ca poprzedzaj\u0105cego rozliczenie<span class=\"ff4\">. <span class=\"_ _1\"></span>Grupa ujmuje <span class=\"_ _1\"></span>w skonsolido<span class=\"_ _1\"></span>wanym sprawozd<span class=\"_ _1\"></span>aniu z wyni<span class=\"_ _1\"></span>ku </span></div><div class=\"t m0 x8 h10 y60c ff5 fs4 fc0 sc0 ls0 ws0\">finansowego <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>innych <span class=\"_ _0\"></span>ca\u0142kowitych <span class=\"_ _9\"></span>dochod\u00f3w, <span class=\"_ _9\"></span>pr<span class=\"_ _1\"></span>zychody <span class=\"_ _9\"></span>ze <span class=\"_ _9\"></span>sprzeda\u017c<span class=\"_ _1\"></span>y <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _9\"></span>uzyskaneg<span class=\"_ _1\"></span>o <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>trakcie <span class=\"_ _9\"></span>dr\u0105\u017cenie <span class=\"_ _0\"></span>wyrobisk <span class=\"_ _9\"></span>ruchowych <span class=\"_ _9\"></span>oraz<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>powi\u0105zany <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>imi <span class=\"_ _9\"></span>koszt<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h10 y60d ff5 fs4 fc0 sc0 ls0 ws0\">wytworzenia <span class=\"_ _9\"></span>sprzedanych <span class=\"_ _9\"></span>produkt\u00f3w.<span class=\"ff4\"> <span class=\"_ _b\"></span></span>Aktywowane <span class=\"_ _9\"></span>koszty <span class=\"_ _9\"></span>dr\u0105\u017cenia <span class=\"_ _b\"></span>wyrobisk <span class=\"_ _9\"></span>ruchowych <span class=\"_ _9\"></span>(b\u0119d\u0105ce <span class=\"_ _b\"></span>rozliczeniami <span class=\"_ _9\"></span>mi\u0119dzyokre<span class=\"_ _1\"></span>sowymi <span class=\"_ _9\"></span>koszt\u00f3w) <span class=\"_ _b\"></span>s\u0105 <span class=\"_ _9\"></span>prezentowane </div><div class=\"t m0 x8 h10 y60e ff4 fs4 fc0 sc0 ls0 ws0\">w skonsolidowanym sprawozdaniu finansowym w<span class=\"_ _0\"></span> <span class=\"ff5\">oddzielnej pozycji <span class=\"_ _0\"></span>rzeczowych <span class=\"_ _0\"></span>aktyw\u00f3w trwa\u0142ych. <span class=\"_ _0\"></span>Rozliczenie nak<span class=\"_ _0\"></span>\u0142ad\u00f3w na <span class=\"_ _0\"></span>wyrobiska <span class=\"_ _0\"></span>ruchowe proporcjona<span class=\"_ _0\"></span></span>lnie </div><div class=\"t m0 x8 h10 y60f ff4 fs4 fc0 sc0 ls5 ws0\">do<span class=\"ls0\"> <span class=\"ff5\">post\u0119pu <span class=\"_ _5\"></span>wydobycia <span class=\"_ _5\"></span>w\u0119gla <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span><span class=\"ff4\"> </span>poszczeg\u00f3lnych <span class=\"_ _5\"></span>rejon\u00f3w <span class=\"_ _5\"></span>\u015bcianowych <span class=\"_ _5\"></span>jest pr<span class=\"_ _1\"></span>ezentowane <span class=\"_ _5\"></span>w<span class=\"ff4\"> wyniku <span class=\"_ _1\"></span>finansowy<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>jako <span class=\"_ _5\"></span>amortyzacja. <span class=\"_ _5\"></span><span class=\"ff5\">Jednostka <span class=\"_ _1\"></span>dominuj<span class=\"_ _1\"></span>\u0105ca <span class=\"_ _5\"></span>w II<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>p\u00f3\u0142rocz<span class=\"_ _1\"></span>u </span></span></span></span></div><div class=\"t m0 x8 h10 y610 ff5 fs4 fc0 sc0 ls0 ws0\">ka\u017cdego <span class=\"_ _0\"></span>roku, <span class=\"_ _0\"></span>analizuje <span class=\"_ _9\"></span>wysok<span class=\"_ _1\"></span>o\u015b\u0107 <span class=\"_ _0\"></span>aktywowanych <span class=\"_ _0\"></span>koszt\u00f3w <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>wyrobiska <span class=\"_ _0\"></span>ruchowe <span class=\"_ _0\"></span>pod <span class=\"_ _0\"></span>k\u0105tem <span class=\"_ _9\"></span>ich <span class=\"_ _0\"></span>zwi\u0105zku <span class=\"_ _9\"></span><span class=\"ff4\">z </span>przychodami, k<span class=\"_ _0\"></span>t\u00f3re <span class=\"_ _0\"></span>b\u0119d\u0105 <span class=\"_ _9\"></span>realizow<span class=\"_ _1\"></span>ane <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>nast\u0119pnyc<span class=\"_ _1\"></span>h </div><div class=\"t m0 x8 h10 y611 ff4 fs4 fc0 sc0 ls0 ws0\">okresach sprawoz<span class=\"_ _1\"></span>dawczych.<span class=\"_ _1c\"> </span> </div></div>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>Nak\u0142ady <span class=\"_ _9\"></span>na <span class=\"_ _b\"></span><span class=\"ff9\">zbroj<span class=\"_ _1\"></span>enie <span class=\"_ _9\"></span>\u015bcian<span class=\"ff4\"> <span class=\"_ _b\"></span><span class=\"ff5\">obejmuj\u0105 <span class=\"_ _9\"></span>koszty <span class=\"_ _9\"></span>zabudowy <span class=\"_ _9\"></span>maszyn <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>urz\u0105dze\u0144 <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>przecince <span class=\"_ _9\"></span>\u015bcianowej, <span class=\"_ _9\"></span>chodniku <span class=\"_ _9\"></span>pod\u015bcianowym <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>nad\u015bcianowym <span class=\"_ _9\"></span>(np. <span class=\"_ _9\"></span>koszty </span></span></span>mat<span class=\"ff5\">eria\u0142\u00f3w, <span class=\"_ _8\"> </span>energii, <span class=\"_ _8\"> </span>wynagrodze\u0144 <span class=\"_ _8\"> </span>wraz <span class=\"_ _8\"> </span>z <span class=\"_ _8\"> </span>narzutami, <span class=\"_ _8\"> </span>pozosta\u0142yc<span class=\"_ _1\"></span>h  us\u0142<span class=\"_ _1\"></span>ug) <span class=\"_ _8\"> </span>niezb\u0119dnych <span class=\"_ _8\"> </span>do <span class=\"_ _8\"> </span>eksploatacji <span class=\"_ _8\"> </span>i <span class=\"_ _8\"> </span>transportu <span class=\"_ _8\"> </span>w\u0119gla <span class=\"_ _8\"> </span>ze  \u015bci<span class=\"_ _1\"></span>any.  Skumulowane <span class=\"_ _8\"> </span>nak\u0142ady<span class=\"_ _1\"></span> </span>na<span class=\"ls0\"> <span class=\"ff5\">zbrojenie <span class=\"_ _9\"></span>\u015bcian <span class=\"_ _9\"></span>Grupa <span class=\"_ _9\"></span>ujmuje <span class=\"_ _9\"></span>jako <span class=\"_ _9\"></span>aktywa <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>rezentuje <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>skonsolidowanym <span class=\"_ _9\"></span>sprawozdaniu <span class=\"_ _9\"></span>finansowym <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>oddzielnej<span class=\"_ _0\"></span></span> <span class=\"_ _9\"></span><span class=\"ff5\">pozycji <span class=\"_ _9\"></span>rzeczowych <span class=\"_ _9\"></span>ak<span class=\"_ _0\"></span>tyw\u00f3w <span class=\"_ _9\"></span>trwa\u0142ych.<span class=\"_ _1\"></span> </span></span>Aktywowane nak<span class=\"_ _0\"></span>\u0142ady na <span class=\"_ _0\"></span>zbrojenie <span class=\"_ _0\"></span>\u015bcian <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _9\"></span>ro<span class=\"_ _1\"></span>zliczane <span class=\"_ _0\"></span>proporcjonalnie do <span class=\"_ _0\"></span>ilo\u015bci <span class=\"_ _0\"></span>wydobytych <span class=\"_ _0\"></span>ton <span class=\"_ _0\"></span>w\u0119gla <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>zbrojonej <span class=\"_ _0\"></span>\u015bciany <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>stos<span class=\"_ _9\"></span>unku do<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>a\u0142o\u015bci o<span class=\"_ _0\"></span>szacowanyc<span class=\"_ _1\"></span>h zasob\u00f3w z danej \u015b<span class=\"_ _1\"></span>ciany i prezentowa<span class=\"_ _1\"></span>ne w wyniku fina<span class=\"_ _1\"></span>nsowym jako a<span class=\"ff4\">mortyzacja.<span class=\"_ _1\"></span> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Utrata warto\u015bci<span class=\"ffa\"> </span>Grupa <span class=\"_ _9\"></span>ocenia <span class=\"_ _b\"></span>na <span class=\"_ _9\"></span>ka\u017cdy <span class=\"_ _9\"></span>dz<span class=\"_ _0\"></span>ie\u0144 <span class=\"_ _9\"></span>ko\u0144cz\u0105cy <span class=\"_ _9\"></span>okres <span class=\"_ _b\"></span>sprawozdawc<span class=\"_ _1\"></span>zy <span class=\"_ _9\"></span>czy <span class=\"_ _b\"></span>zaistnia\u0142y <span class=\"_ _9\"></span>obiektywne <span class=\"_ _9\"></span>przes\u0142anki <span class=\"_ _9\"></span>mog\u0105ce <span class=\"_ _b\"></span>wskazyw<span class=\"_ _1\"></span>a\u0107 <span class=\"_ _9\"></span>na <span class=\"_ _b\"> </span>utrat\u0119 <span class=\"_ _9\"></span>wart<span class=\"_ _9\"></span>o\u015bci <span class=\"_ _9\"></span>danego <span class=\"_ _b\"></span>sk\u0142adnika<span class=\"_ _1\"></span> rzeczowych <span class=\"_ _b\"> </span>aktyw\u00f3w <span class=\"_ _b\"> </span>trwa\u0142ych. <span class=\"_ _b\"> </span>Testy <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>utrat\u0119 <span class=\"_ _b\"> </span>wa<span class=\"_ _0\"></span>rto\u015bci <span class=\"_ _b\"></span>rzeczowych <span class=\"_ _b\"></span>aktyw\u00f3w <span class=\"_ _b\"></span>trwa\u0142ych <span class=\"_ _b\"> </span>s\u0105 <span class=\"_ _b\"> </span>przeprowadzane <span class=\"_ _b\"> </span>zgodnie <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>zasadami <span class=\"_ _b\"></span>rachunkowo<span class=\"_ _1\"></span>\u015bci <span class=\"_ _b\"> </span>okre\u015blonymi w Nocie 7.4.<span class=\"_ _1c\"> </span>Okresy u\u017cytkowa<span class=\"_ _1\"></span>nia rzeczowych <span class=\"_ _1\"></span>aktyw\u00f3w trwa\u0142<span class=\"_ _1\"></span>ych<span class=\"ff4\"> </span>Grupa  okre<span class=\"_ _1\"></span>\u015bla  szaco<span class=\"_ _1\"></span>wane <span class=\"_ _8\"> </span>okresy  u\u017cytk<span class=\"_ _1\"></span>owania, <span class=\"_ _8\"> </span>a  poprzez <span class=\"_ _8\"> </span>to  stawki <span class=\"_ _8\"> </span>amortyzacj<span class=\"_ _1\"></span>i  dla <span class=\"_ _8\"> </span>poszczeg\u00f3lnych  rzeczowych <span class=\"_ _8\"> </span>aktyw\u00f3w  t<span class=\"_ _1\"></span>rwa\u0142ych. <span class=\"_ _8\"> </span>Szacunek  ten <span class=\"_ _8\"> </span>opiera si\u0119<span class=\"ff4\"> <span class=\"ls10\">na</span> </span>oczekiwanym <span class=\"_ _b\"></span>okresie <span class=\"_ _b\"> </span>ekonomicznej <span class=\"_ _b\"> </span>u\u017cyteczno\u015bci <span class=\"_ _b\"> </span>tych <span class=\"_ _8\"> </span>aktyw\u00f3w. <span class=\"_ _b\"></span>Poprawno\u015b\u0107 <span class=\"_ _b\"></span>stosowanych <span class=\"_ _b\"></span>okres\u00f3w <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>tawek <span class=\"_ _b\"></span>amortyzacyjnych <span class=\"_ _b\"></span>oraz <span class=\"_ _b\"> </span>wart<span class=\"_ _0\"></span>o\u015b\u0107 <span class=\"_ _8\"> </span>ko\u0144cowa<span class=\"_ _1\"></span> rzeczowych <span class=\"_ _8\"> </span>aktyw\u00f3w  trw<span class=\"_ _1\"></span>a\u0142ych <span class=\"_ _8\"> </span>podlegaj\u0105 <span class=\"_ _8\"> </span>corocznej  weryfik<span class=\"_ _1\"></span>acji  <span class=\"ff4\">raz w  ro<span class=\"_ _1\"></span>ku  w <span class=\"ls4\">IV</span> <span class=\"ff5\">kwartale, <span class=\"_ _8\"> </span>w  c<span class=\"_ _1\"></span>elu  do<span class=\"_ _1\"></span>konania  od<span class=\"_ _1\"></span>powiednich <span class=\"_ _8\"> </span>korekt  odpis<span class=\"_ _1\"></span>\u00f3w  am<span class=\"_ _1\"></span>ortyzacyjnyc<span class=\"_ _1\"></span>h </span></span>pocz\u0105wszy <span class=\"_ _8\"> </span>od<span class=\"ff4\"> </span>nast\u0119pnego <span class=\"_ _8\"> </span>roku <span class=\"_ _8\"> </span>obroto<span class=\"_ _1\"></span>wego. <span class=\"_ _8\"> </span>Weryfikacja <span class=\"_ _8\"> </span>stawek <span class=\"_ _8\"> </span>amortyz<span class=\"_ _1\"></span>acyjnych <span class=\"_ _8\"> </span>rzeczowych <span class=\"_ _8\"> </span>aktyw\u00f3w <span class=\"_ _8\"> </span>trwa\u0142y<span class=\"_ _1\"></span>ch <span class=\"_ _8\"> </span>przeprowadzona <span class=\"_ _8\"> </span>w<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"ls4\">IV</span> kwartale <span class=\"_ _8\"> </span>2022 <span class=\"_ _8\"> </span>roku </span>spowodowa\u0142a <span class=\"_ _9\"></span>spade<span class=\"_ _1\"></span>k <span class=\"_ _9\"></span>amortyz<span class=\"ff4\">acji <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>2023 </span>roku <span class=\"_ _9\"></span>wzgl\u0119dem <span class=\"_ _9\"></span>rok<span class=\"_ _1\"></span>u <span class=\"_ _9\"></span>poprzedniego <span class=\"_ _9\"></span>o<span class=\"ff4\"> 11,5 mln PLN.<span class=\"ff1\"> <span class=\"_ _9\"></span></span>Natomi<span class=\"_ _1\"></span>ast <span class=\"_ _9\"></span>weryfikacja <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tawek <span class=\"_ _9\"></span>amort<span class=\"_ _1\"></span>yzacyjnych <span class=\"_ _9\"></span>przeprow<span class=\"_ _1\"></span>adzona<span class=\"_ _1\"></span> </span>w <span class=\"ls4\">IV</span> kwartale 2023 rok<span class=\"_ _1\"></span>u spowoduje sp<span class=\"_ _1\"></span>adek amortyzacji w kolej<span class=\"_ _1\"></span>nym roku o 84,8 ml<span class=\"_ _1\"></span>n PLN.  Spos\u00f3b rozlicz<span class=\"_ _1\"></span>ania (amortyzacji)<span class=\"_ _1\"></span> wyrobisk ruch<span class=\"_ _1\"></span>owych i zbrojenia \u015bcian<span class=\"ffa\"> </span>Wyrobiska <span class=\"_ _b\"> </span>ruchowe <span class=\"_ _b\"> </span>s\u0105<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>rozliczane <span class=\"_ _b\"> </span>proporcjonalnie <span class=\"_ _b\"> </span>do<span class=\"_ _0\"></span><span class=\"ff4\"> </span>wielko\u015bci <span class=\"_ _b\"> </span>wydobycia <span class=\"_ _b\"> </span>w\u0119gla <span class=\"_ _8\"> </span>z<span class=\"ff4\"> </span>poszczeg\u00f3lnych <span class=\"_ _b\"> </span>rejon\u00f3w <span class=\"_ _b\"> </span>\u015bcianowych. <span class=\"_ _b\"> </span>D\u0142ugo\u015b\u0107 <span class=\"_ _8\"> </span>okresu <span class=\"_ _b\"> </span>rozliczania <span class=\"_ _b\"></span>danego<span class=\"_ _1\"></span> wyrobiska rucho<span class=\"_ _1\"></span>wego jest uzale\u017cni<span class=\"_ _1\"></span>ona od<span class=\"ff4\"> </span>szacunku ilo\u015bci w\u0119<span class=\"_ _1\"></span>gla znajduj\u0105ceg<span class=\"_ _1\"></span>o si\u0119 w<span class=\"ff4\"> danym p</span>ok\u0142adzie <span class=\"_ _1\"></span>udost\u0119pnionym <span class=\"_ _1\"></span>w ramach wyrobi<span class=\"_ _1\"></span>ska ruchowego.<span class=\"ff4\"> </span>Nak\u0142ady <span class=\"_ _b\"> </span>na<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>zbrojenie <span class=\"_ _8\"> </span>\u015bci<span class=\"_ _1\"></span>an <span class=\"_ _8\"> </span>s\u0105 <span class=\"_ _b\"> </span>rozliczane <span class=\"_ _b\"> </span>proporcjonalnie <span class=\"_ _b\"> </span>do<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>ilo\u015bci <span class=\"_ _8\"> </span>wydobytych <span class=\"_ _b\"> </span>ton <span class=\"_ _8\"> </span>w\u0119<span class=\"_ _1\"></span>gla <span class=\"_ _8\"> </span>ze <span class=\"_ _b\"> </span>zbrojonej <span class=\"_ _b\"> </span>\u015bciany. <span class=\"_ _8\"> </span>D\u0142ugo\u015b\u0107 <span class=\"_ _b\"></span>okresu <span class=\"_ _b\"> </span>r<span class=\"_ _9\"></span>ozliczania <span class=\"_ _b\"> </span>jest <span class=\"_ _8\"> </span>uzale\u017cnion<span class=\"_ _1\"></span>a od<span class=\"ls0\"> <span class=\"ff5\">oszacow<span class=\"_ _1\"></span>anych zasob\u00f3w <span class=\"_ _1\"></span>w\u0119gla znajduj\u0105cy<span class=\"_ _1\"></span>ch si\u0119 w zbrojonej \u015bcianie.<span class=\"_ _1c\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-431": {
   "value": "W <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span>arto\u015bci <span class=\"_ _9\"></span>pocz\u0105tkowej <span class=\"_ _9\"></span>rz<span class=\"_ _0\"></span>eczowych <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _b\"></span>trwa\u0142y<span class=\"_ _1\"></span>ch <span class=\"_ _b\"></span>(jako <span class=\"_ _9\"></span>cz\u0119\u015b\u0107 <span class=\"_ _b\"></span>ceny <span class=\"_ _9\"></span>nabycia <span class=\"_ _9\"></span>lu<span class=\"_ _0\"></span>b <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>osztu <span class=\"_ _9\"></span>wytworzenia) <span class=\"_ _9\"></span>uwzgl\u0119dnia <span class=\"_ _b\"></span>si\u0119 <span class=\"_ _9\"></span>koszty <span class=\"_ _b\"></span>fin<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nsowania <span class=\"_ _9\"></span>zewn\u0119trznego zaci\u0105gni\u0119tego na nabycie lub wytworze<span class=\"_ _1\"></span>nie dostosowywaneg<span class=\"_ _1\"></span>o sk\u0142adnika aktyw\u00f3w. W zakre<span class=\"_ _1\"></span>sie, w jakim \u015brodki finansowe po\u017cycza si\u0119 spe<span class=\"_ _1\"></span>cjalnie w celu pozyskania dostosowywanego <span class=\"_ _0\"></span>sk\u0142adnika <span class=\"_ _0\"></span>aktyw\u00f3w, <span class=\"_ _0\"></span>kwot\u0119 <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>oszt\u00f3w <span class=\"_ _0\"></span>finansowania <span class=\"_ _0\"></span>zewn\u0119trznego, <span class=\"_ _0\"></span>kt\u00f3r\u0105 <span class=\"_ _9\"></span>mo\u017cna <span class=\"_ _0\"></span>aktywowa\u0107 <span class=\"_ _0\"></span>jako <span class=\"_ _0\"></span>cz\u0119\u015b\u0107 <span class=\"_ _9\"></span>tego <span class=\"_ _0\"></span>sk\u0142adnika <span class=\"_ _0\"></span>a<span class=\"_ _9\"></span>ktyw\u00f3w, <span class=\"_ _0\"></span>ustala <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _9\"></span>jak<span class=\"_ _1\"></span>o r\u00f3\u017cnic\u0119 <span class=\"_ _9\"></span>mi\u0119dzy <span class=\"_ _0\"></span>rzeczywistymi <span class=\"_ _9\"></span>kosztami <span class=\"_ _0\"></span>finansowania <span class=\"_ _9\"></span>zewn\u0119tr<span class=\"_ _1\"></span>znego <span class=\"_ _9\"></span>poniesion<span class=\"_ _1\"></span>ymi <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _0\"></span>danej <span class=\"_ _9\"></span>po\u017cyczki <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>kredytu <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>danym <span class=\"_ _9\"></span>okresie, <span class=\"_ _9\"></span>a <span class=\"_ _0\"></span>przychodami <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>tytu\u0142u<span class=\"_ _1\"></span> tymczasowego <span class=\"_ _b\"> </span>zainwestowania <span class=\"_ _b\"> </span>po\u017cyczonych <span class=\"_ _b\"> </span>\u015brodk\u00f3w. <span class=\"_ _8\"> </span>W <span class=\"_ _b\"> </span>sytuacji, <span class=\"_ _8\"> </span>gdy <span class=\"_ _b\"> </span>\u015b<span class=\"_ _0\"></span>rodki <span class=\"_ _b\"> </span>finansowe <span class=\"_ _b\"> </span>po\u017c<span class=\"_ _0\"></span>ycza <span class=\"_ _8\"> </span>si\u0119 <span class=\"_ _b\"> </span>bez <span class=\"_ _8\"> </span>\u015bci\u015ble <span class=\"_ _8\"> </span>okr<span class=\"_ _1\"></span>e\u015blonego <span class=\"_ _b\"> </span>celu, <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>na<span class=\"_ _1\"></span>st\u0119pnie <span class=\"_ _b\"> </span>przeznacza na<span class=\"ls0\"> <span class=\"ff5\">pozyskanie<span class=\"_ _1\"></span> dostosowywanego sk\u0142adnika aktyw\u00f3w, kwot\u0119 koszt\u00f3w <span class=\"_ _0\"></span>finansowa<span class=\"_ _1\"></span>nia zewn\u0119trznego, kt\u00f3re mog\u0105 b<span class=\"_ _0\"></span>y\u0107 aktywowane, ustala si\u0119 <span class=\"_ _9\"></span><span class=\"ff4\">poprzez zastosowanie<span class=\"_ _1\"></span> </span></span></span>odpowiedniej stopy k<span class=\"_ _1\"></span>apitalizacji do <span class=\"_ _1\"></span>nak\u0142ad\u00f3w poniesionych n<span class=\"_ _1\"></span>a ten sk\u0142adnik m<span class=\"_ _1\"></span>aj\u0105tku.<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-514": {
   "value": "Odpis\u00f3w amorty<span class=\"_ _1\"></span>zacyjnych Grupa d<span class=\"_ _1\"></span>okonuje w zale\u017cno<span class=\"_ _1\"></span>\u015bci od wzorca <span class=\"_ _1\"></span>konsumowania kor<span class=\"_ _1\"></span>zy\u015bci ekonomiczny<span class=\"_ _1\"></span>ch z danego sk\u0142adni<span class=\"_ _1\"></span>ka rz<span class=\"_ _0\"></span>eczowych akt<span class=\"_ _1\"></span>yw\u00f3w trwa\u0142ych:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">metod\u0105 amortyzacji liniowej \u2013<span class=\"ff4\"> </span>d<span class=\"_ _0\"></span>la sk\u0142adnik\u00f3w, kt\u00f3re s\u0105 <span class=\"_ _0\"></span>wykorzystywa<span class=\"_ _1\"></span>ne w procesie produkcji w<span class=\"_ _0\"></span> r\u00f3wnomiernym stopniu w ca\u0142ym ich <span class=\"_ _0\"></span>okresie u\u017cytkowania (w celu </span></span>roz\u0142o\u017cenia ich w<span class=\"_ _1\"></span>arto\u015bci pocz\u0105tkowy<span class=\"_ _1\"></span>ch pomniejszonych o w<span class=\"_ _1\"></span>arto\u015bci ko\u0144cowe, <span class=\"_ _1\"></span>przez okresy ich u\u017cytkowani<span class=\"_ _1\"></span>a), oraz<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">metod\u0105 <span class=\"_ _9\"></span>amortyzacji <span class=\"_ _9\"></span>naturalnej <span class=\"_ _9\"></span>\u2013<span class=\"ff4\"> <span class=\"_ _b\"></span></span>dla <span class=\"_ _9\"></span>sk\u0142adnik\u00f3w, <span class=\"_ _9\"></span>kt\u00f3rych <span class=\"_ _9\"></span>rozliczenie <span class=\"_ _9\"></span>nast\u0119puje <span class=\"_ _9\"></span>proporcjonalni<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>ilo\u015bci <span class=\"_ _9\"></span>wydobytych <span class=\"_ _9\"></span>ton <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _9\"></span>(dotyczy <span class=\"_ _9\"></span>wyrobisk <span class=\"_ _9\"></span>ruchowych </span></span>i <span class=\"ff5\">zbrojenia \u015bcian).<span class=\"_ _1\"></span><span class=\"ff4\"> </span></span>Szacowane okresy <span class=\"_ _1\"></span>u\u017cytkowania dl<span class=\"_ _1\"></span>a poszczeg\u00f3ln<span class=\"_ _1\"></span>ych grup rzeczowych aktyw\u00f3<span class=\"_ _1\"></span>w trwa\u0142ych wyno<span class=\"_ _1\"></span>sz\u0105 odpowiednio: <span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Budynki i budowle (w t<span class=\"_ _5\"></span>y<span class=\"_ _0\"></span>m wyrobiska k<span class=\"_ _1\"></span>apitalne) <span class=\"_ _1\"></span>      <span class=\"_ _1\"></span>                                 <span class=\"_ _1\"></span>                          <span class=\"_ _1\"></span>             <span class=\"ls5\">1 </span>- 88 lat, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Urz\u0105dzenia tech<span class=\"_ _1\"></span>niczne i maszyn<span class=\"_ _1\"></span>y<span class=\"ff4 ls4\">             <span class=\"_ _0\"></span>            <span class=\"_ _0\"></span>           <span class=\"_ _0\"></span><span class=\"ls0\">                          <span class=\"_ _1\"></span>                                 <span class=\"_ _1\"></span>    <span class=\"ls5\">1 </span>- 88 lat, </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">\u015arodki transport<span class=\"_ _1\"></span>u<span class=\"ff4 ls4\">               <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>         <span class=\"_ _0\"></span>                 <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>              <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>        <span class=\"_ _0\"></span>            <span class=\"_ _0\"></span><span class=\"ls5\">1 <span class=\"ls0\">- 54 lat, </span></span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Inne rzeczowe <span class=\"_ _1\"></span>aktywa trwa\u0142e<span class=\"ff4 ls4\">                     <span class=\"_ _0\"></span>                 <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>              <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>        <span class=\"_ _0\"></span>           <span class=\"_ _0\"></span><span class=\"ls5\">1 <span class=\"ls0\">- 64 lat, </span></span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Grunty<span class=\"ls4\">                     <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>                 <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>         <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>   <span class=\"_ _0\"></span></span>                <span class=\"ff5\">nie podlegaj\u0105 am<span class=\"_ _1\"></span>ortyzacji,<span class=\"ff4\"> </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Rzeczowe aktywa tr<span class=\"_ _1\"></span>wa\u0142e w budo<span class=\"_ _1\"></span>wie<span class=\"ff4 ls4\">                <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>         <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>             <span class=\"_ _0\"></span>      <span class=\"_ _0\"></span></span>nie podlegaj\u0105 amortyzacji.</span></span><span class=\"ffc\"><span class=\"ff5 fc0\"><span class=\"ff4\"> </span></span></span>Przy <span class=\"_ _9\"></span>oznaczaniu <span class=\"_ _9\"></span>okresu <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>\u017cytkowania <span class=\"_ _0\"></span>rzeczowych <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>trwa\u0142ych, <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>worz\u0105cych <span class=\"_ _9\"></span>sta\u0142\u0105 <span class=\"_ _9\"></span>podziemn\u0105 <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>aziemn\u0105 <span class=\"_ _9\"></span>infrastruktur<span class=\"_ _1\"></span>\u0119 <span class=\"_ _9\"></span>uwzgl\u0119dnia <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>\u017cywotno<span class=\"_ _1\"></span>\u015b\u0107 <span class=\"_ _9\"></span>zak\u0142adu g\u00f3rniczego. <span class=\"_ _9\"></span>Dla <span class=\"_ _b\"> </span>rzeczowych <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span>ktyw\u00f3w <span class=\"_ _9\"></span>trwa\u0142ych, <span class=\"_ _b\"></span>b\u0119d\u0105cych <span class=\"_ _9\"></span>ruchomo\u015bciami <span class=\"_ _9\"></span>zak<span class=\"_ _0\"></span>\u0142adu <span class=\"_ _9\"></span>g\u00f3rniczego, <span class=\"_ _b\"></span>przy <span class=\"_ _9\"></span>ok<span class=\"_ _0\"></span>re\u015bleniu <span class=\"_ _9\"></span>okresu <span class=\"_ _9\"></span>u<span class=\"_ _0\"></span>\u017cytkowania <span class=\"_ _9\"></span>uw<span class=\"_ _9\"></span>zgl\u0119dnia <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _b\"></span>mo\u017cliwo\u015b<span class=\"_ _1\"></span>\u0107 ich wykorzystani<span class=\"_ _1\"></span>a w inn<span class=\"ff5\">ych zak\u0142adach <span class=\"_ _1\"></span>g\u00f3rniczych JSW.<span class=\"_ _1c\"> </span></span>Okresy u\u017cytkowa<span class=\"_ _1\"></span>nia rzeczowych <span class=\"_ _1\"></span>aktyw\u00f3w trwa\u0142<span class=\"_ _1\"></span>ych<span class=\"ff4\"> </span>Grupa  okre<span class=\"_ _1\"></span>\u015bla  szaco<span class=\"_ _1\"></span>wane <span class=\"_ _8\"> </span>okresy  u\u017cytk<span class=\"_ _1\"></span>owania, <span class=\"_ _8\"> </span>a  poprzez <span class=\"_ _8\"> </span>to  stawki <span class=\"_ _8\"> </span>amortyzacj<span class=\"_ _1\"></span>i  dla <span class=\"_ _8\"> </span>poszczeg\u00f3lnych  rzeczowych <span class=\"_ _8\"> </span>aktyw\u00f3w  t<span class=\"_ _1\"></span>rwa\u0142ych. <span class=\"_ _8\"> </span>Szacunek  ten <span class=\"_ _8\"> </span>opiera si\u0119<span class=\"ff4\"> <span class=\"ls10\">na</span> </span>oczekiwanym <span class=\"_ _b\"></span>okresie <span class=\"_ _b\"> </span>ekonomicznej <span class=\"_ _b\"> </span>u\u017cyteczno\u015bci <span class=\"_ _b\"> </span>tych <span class=\"_ _8\"> </span>aktyw\u00f3w. <span class=\"_ _b\"></span>Poprawno\u015b\u0107 <span class=\"_ _b\"></span>stosowanych <span class=\"_ _b\"></span>okres\u00f3w <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>tawek <span class=\"_ _b\"></span>amortyzacyjnych <span class=\"_ _b\"></span>oraz <span class=\"_ _b\"> </span>wart<span class=\"_ _0\"></span>o\u015b\u0107 <span class=\"_ _8\"> </span>ko\u0144cowa<span class=\"_ _1\"></span> rzeczowych <span class=\"_ _8\"> </span>aktyw\u00f3w  trw<span class=\"_ _1\"></span>a\u0142ych <span class=\"_ _8\"> </span>podlegaj\u0105 <span class=\"_ _8\"> </span>corocznej  weryfik<span class=\"_ _1\"></span>acji  <span class=\"ff4\">raz w  ro<span class=\"_ _1\"></span>ku  w <span class=\"ls4\">IV</span> <span class=\"ff5\">kwartale, <span class=\"_ _8\"> </span>w  c<span class=\"_ _1\"></span>elu  do<span class=\"_ _1\"></span>konania  od<span class=\"_ _1\"></span>powiednich <span class=\"_ _8\"> </span>korekt  odpis<span class=\"_ _1\"></span>\u00f3w  am<span class=\"_ _1\"></span>ortyzacyjnyc<span class=\"_ _1\"></span>h </span></span>pocz\u0105wszy <span class=\"_ _8\"> </span>od<span class=\"ff4\"> </span>nast\u0119pnego <span class=\"_ _8\"> </span>roku <span class=\"_ _8\"> </span>obroto<span class=\"_ _1\"></span>wego. <span class=\"_ _8\"> </span>Weryfikacja <span class=\"_ _8\"> </span>stawek <span class=\"_ _8\"> </span>amortyz<span class=\"_ _1\"></span>acyjnych <span class=\"_ _8\"> </span>rzeczowych <span class=\"_ _8\"> </span>aktyw\u00f3w <span class=\"_ _8\"> </span>trwa\u0142y<span class=\"_ _1\"></span>ch <span class=\"_ _8\"> </span>przeprowadzona <span class=\"_ _8\"> </span>w<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"ls4\">IV</span> kwartale <span class=\"_ _8\"> </span>2022 <span class=\"_ _8\"> </span>roku </span>spowodowa\u0142a <span class=\"_ _9\"></span>spade<span class=\"_ _1\"></span>k <span class=\"_ _9\"></span>amortyz<span class=\"ff4\">acji <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>2023 </span>roku <span class=\"_ _9\"></span>wzgl\u0119dem <span class=\"_ _9\"></span>rok<span class=\"_ _1\"></span>u <span class=\"_ _9\"></span>poprzedniego <span class=\"_ _9\"></span>o<span class=\"ff4\"> 11,5 mln PLN.<span class=\"ff1\"> <span class=\"_ _9\"></span></span>Natomi<span class=\"_ _1\"></span>ast <span class=\"_ _9\"></span>weryfikacja <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tawek <span class=\"_ _9\"></span>amort<span class=\"_ _1\"></span>yzacyjnych <span class=\"_ _9\"></span>przeprow<span class=\"_ _1\"></span>adzona<span class=\"_ _1\"></span> </span>w <span class=\"ls4\">IV</span> kwartale 2023 rok<span class=\"_ _1\"></span>u spowoduje sp<span class=\"_ _1\"></span>adek amortyzacji w kolej<span class=\"_ _1\"></span>nym roku o 84,8 ml<span class=\"_ _1\"></span>n PLN.  Spos\u00f3b rozlicz<span class=\"_ _1\"></span>ania (amortyzacji)<span class=\"_ _1\"></span> wyrobisk ruch<span class=\"_ _1\"></span>owych i zbrojenia \u015bcian<span class=\"ffa\"> </span>Wyrobiska <span class=\"_ _b\"> </span>ruchowe <span class=\"_ _b\"> </span>s\u0105<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>rozliczane <span class=\"_ _b\"> </span>proporcjonalnie <span class=\"_ _b\"> </span>do<span class=\"_ _0\"></span><span class=\"ff4\"> </span>wielko\u015bci <span class=\"_ _b\"> </span>wydobycia <span class=\"_ _b\"> </span>w\u0119gla <span class=\"_ _8\"> </span>z<span class=\"ff4\"> </span>poszczeg\u00f3lnych <span class=\"_ _b\"> </span>rejon\u00f3w <span class=\"_ _b\"> </span>\u015bcianowych. <span class=\"_ _b\"> </span>D\u0142ugo\u015b\u0107 <span class=\"_ _8\"> </span>okresu <span class=\"_ _b\"> </span>rozliczania <span class=\"_ _b\"></span>danego<span class=\"_ _1\"></span> wyrobiska rucho<span class=\"_ _1\"></span>wego jest uzale\u017cni<span class=\"_ _1\"></span>ona od<span class=\"ff4\"> </span>szacunku ilo\u015bci w\u0119<span class=\"_ _1\"></span>gla znajduj\u0105ceg<span class=\"_ _1\"></span>o si\u0119 w<span class=\"ff4\"> danym p</span>ok\u0142adzie <span class=\"_ _1\"></span>udost\u0119pnionym <span class=\"_ _1\"></span>w ramach wyrobi<span class=\"_ _1\"></span>ska ruchowego.<span class=\"ff4\"> </span>Nak\u0142ady <span class=\"_ _b\"> </span>na<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>zbrojenie <span class=\"_ _8\"> </span>\u015bci<span class=\"_ _1\"></span>an <span class=\"_ _8\"> </span>s\u0105 <span class=\"_ _b\"> </span>rozliczane <span class=\"_ _b\"> </span>proporcjonalnie <span class=\"_ _b\"> </span>do<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>ilo\u015bci <span class=\"_ _8\"> </span>wydobytych <span class=\"_ _b\"> </span>ton <span class=\"_ _8\"> </span>w\u0119<span class=\"_ _1\"></span>gla <span class=\"_ _8\"> </span>ze <span class=\"_ _b\"> </span>zbrojonej <span class=\"_ _b\"> </span>\u015bciany. <span class=\"_ _8\"> </span>D\u0142ugo\u015b\u0107 <span class=\"_ _b\"></span>okresu <span class=\"_ _b\"> </span>r<span class=\"_ _9\"></span>ozliczania <span class=\"_ _b\"> </span>jest <span class=\"_ _8\"> </span>uzale\u017cnion<span class=\"_ _1\"></span>a od<span class=\"ls0\"> <span class=\"ff5\">oszacow<span class=\"_ _1\"></span>anych zasob\u00f3w <span class=\"_ _1\"></span>w\u0119gla znajduj\u0105cy<span class=\"_ _1\"></span>ch si\u0119 w zbrojonej \u015bcianie.<span class=\"_ _1c\"> </span></span></span>Prawo <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>ko<span class=\"_ _0\"></span>rzystani<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>informacji <span class=\"_ _0\"></span>geologicznej, z<span class=\"_ _0\"></span>akupione <span class=\"_ _0\"></span>licencje <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>r<span class=\"ff5\">ogramowanie <span class=\"_ _0\"></span>komputerowe, <span class=\"_ _0\"></span>autorskie <span class=\"_ _0\"></span>prawa <span class=\"_ _0\"></span>maj\u0105tkowe <span class=\"_ _0\"></span>aktywowane <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wysoko\u015bci </span>koszt\u00f3w poniesi<span class=\"_ _1\"></span>onych na ich nabycie. A<span class=\"_ _1\"></span>ktywowa<span class=\"_ _1\"></span>ne koszty odpisuje <span class=\"_ _1\"></span>si\u0119 przez szaco<span class=\"_ _1\"></span>wany okres u\u017cyt<span class=\"_ _1\"></span>kowania, kt\u00f3ry wyn<span class=\"_ _1\"></span>osi odpowiedn<span class=\"_ _0\"></span><span class=\"ff4\">io: </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Informacja geol<span class=\"_ _1\"></span>ogiczna<span class=\"ls4\">                    <span class=\"_ _0\"></span>        </span>  <span class=\"_ _0\"></span>           <span class=\"_ _1\"></span>                                 <span class=\"_ _1\"></span>                            5-75 lat, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Oprogramowani<span class=\"_ _1\"></span>e komputerowe<span class=\"ls4\">                        <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>              <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>           <span class=\"_ _0\"></span>     </span>1<span class=\"_ _0\"></span>-28 lat, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Autorskie prawa m<span class=\"_ _1\"></span>aj\u0105tkowe<span class=\"ff4 ls4\">                      <span class=\"_ _0\"></span><span class=\"ls0\">                      <span class=\"_ _1\"></span>                                  <span class=\"_ _1\"></span>                 3-58 lat, </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Koszty prac r<span class=\"_ _1\"></span>ozwojowych<span class=\"ls4\">                       <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>              <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>           <span class=\"_ _0\"></span>     </span>5<span class=\"_ _0\"></span>-56 lat.<span class=\"_ _1c\"> </span></span></span>Okresy u\u017cytkowa<span class=\"_ _1\"></span>nia warto\u015bci niem<span class=\"_ _1\"></span>aterialnych<span class=\"ffa\"> </span>Grupa <span class=\"_ _f\"> </span>okre\u015bla <span class=\"_ _f\"> </span>szacowan<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>okresy <span class=\"_ _f\"> </span>u\u017cytkowania, <span class=\"_ _d\"> </span>a <span class=\"_ _f\"> </span>p<span class=\"_ _0\"></span>oprzez <span class=\"_ _f\"> </span>to <span class=\"_ _f\"> </span>stawki <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span>mortyzacji <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>la <span class=\"_ _f\"> </span>poszczeg<span class=\"_ _1\"></span>\u00f3lnych <span class=\"_ _f\"> </span>warto\u015bci <span class=\"_ _f\"> </span>niemateri<span class=\"_ _1\"></span>alnych. <span class=\"_ _f\"> </span>Szac<span class=\"_ _0\"></span><span class=\"ff4\">unek <span class=\"_ _f\"> </span>ten <span class=\"_ _f\"> </span>opiera </span>si\u0119<span class=\"ff4\"> <span class=\"ls10\">na</span> </span>oczekiwanym <span class=\"_ _b\"></span>okresie <span class=\"_ _b\"> </span>ekonomicznej <span class=\"_ _b\"> </span>u\u017cyteczno\u015bci <span class=\"_ _b\"> </span>tych <span class=\"_ _8\"> </span>aktyw\u00f3w. <span class=\"_ _b\"></span>Poprawno\u015b\u0107 <span class=\"_ _b\"></span>stosowanych <span class=\"_ _b\"></span>okres\u00f3w <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>tawek <span class=\"_ _b\"></span>amortyza<span class=\"_ _0\"></span>cyjnych <span class=\"_ _b\"> </span>oraz <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span>arto\u015b\u0107 <span class=\"_ _b\"></span>ko\u0144cowa warto\u015bci <span class=\"_ _0\"></span>niematerialnych <span class=\"_ _0\"></span>podlegaj\u0105 <span class=\"_ _0\"></span>corocznej <span class=\"_ _0\"></span>weryfikacji raz<span class=\"_ _0\"></span><span class=\"ff4\"> w <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>w <span class=\"ls4\">IV</span> </span>kwartale,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>celu <span class=\"_ _0\"></span>dokonania <span class=\"_ _0\"></span>odpowiednic<span class=\"_ _1\"></span>h <span class=\"_ _0\"></span>korekt <span class=\"_ _9\"></span>odpis\u00f3w amortyzacyjnych <span class=\"_ _0\"></span>pocz\u0105wszy od<span class=\"ls0\"> <span class=\"ff5\">nast\u0119pne<span class=\"_ _1\"></span>go <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>obrot<span class=\"_ _1\"></span>owego. <span class=\"_ _0\"></span><span class=\"ff4\">Przeprowadzona <span class=\"_ _0\"></span>w <span class=\"ls4\">IV</span> kwartale <span class=\"_ _0\"></span>2022 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>wer</span>yfikacj<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tawek a<span class=\"_ _0\"></span>mortyzacyjn<span class=\"_ _1\"></span>ych <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>niematerialnych <span class=\"_ _0\"></span>spowodowa\u0142a <span class=\"_ _0\"></span>spadek </span></span>amortyzacji w<span class=\"_ _0\"></span> 2023 roku o<span class=\"_ _0\"></span> 0,7 mln <span class=\"ff5\">PLN wzgl\u0119dem <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>poprzedniego.</span> <span class=\"_ _0\"></span>Natomiast <span class=\"_ _0\"></span>weryfikacja <span class=\"_ _0\"></span>stawek <span class=\"_ _0\"></span>amortyzacyjnyc<span class=\"_ _1\"></span>h <span class=\"_ _0\"></span>przeprowadzona w<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>IV <span class=\"_ _0\"></span>kwartale <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>roku nie spowoduje zmi<span class=\"_ _1\"></span>an amortyzacji w <span class=\"_ _1\"></span>kolejnym roku.<span class=\"_ _1c\"> </span>Grupa <span class=\"ff5\">o<span class=\"_ _1\"></span>kre\u015bla <span class=\"_ _1\"></span>stawki <span class=\"_ _5\"></span>amortyzacji dla <span class=\"_ _5\"></span>poszczeg\u00f3lnych <span class=\"_ _1\"></span>sk\u0142adnik\u00f3w <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rawa <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>u\u017cytkow<span class=\"_ _1\"></span>ania <span class=\"_ _1\"></span>aktyw\u00f3w. Prawo <span class=\"_ _5\"></span>do u\u017cytkowa<span class=\"_ _1\"></span>nia s<span class=\"_ _1\"></span>k\u0142adnika <span class=\"_ _1\"></span>aktyw\u00f3w <span class=\"_ _5\"></span>amortyzuje si\u0119 <span class=\"_ _5\"></span>liniowo </span>przez okres u\u017cytkowania aktyw\u00f3w nie d\u0142u\u017cszy ni\u017c ok<span class=\"_ _0\"></span>res leasingu wynikaj\u0105cy z zawartych um\u00f3w. Stawki amortyz<span class=\"_ _0\"></span>acyjne uzale\u017cnione s\u0105 od ok<span class=\"_ _0\"></span>resu trwania umowy<span class=\"_ _1\"></span>. W <span class=\"_ _b\"></span>przypadku <span class=\"_ _b\"></span>um\u00f3w <span class=\"_ _9\"></span>na<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>czas <span class=\"_ _9\"></span>nieok<span class=\"_ _0\"></span>re\u015blo<span class=\"_ _1\"></span>ny <span class=\"_ _b\"> </span>okres <span class=\"_ _b\"></span>amortyzacji <span class=\"_ _9\"></span>usta<span class=\"_ _0\"></span>la <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>podstawie <span class=\"_ _b\"> </span>na<span class=\"_ _0\"></span>jbardziej <span class=\"_ _9\"></span>prawdopodobnego <span class=\"_ _b\"></span>okresu <span class=\"_ _9\"></span>u\u017cytkowania <span class=\"_ _b\"></span>sk\u0142adnika, <span class=\"_ _9\"></span>b\u0105d\u017a <span class=\"_ _b\"> </span>te\u017c przyjmuje za o<span class=\"_ _1\"></span>kres jego amorty<span class=\"_ _1\"></span>zacji okres \u017cywot<span class=\"_ _1\"></span>no\u015bci danego <span class=\"_ _1\"></span>Zak\u0142adu JSW, w zale<span class=\"_ _1\"></span>\u017cno\u015bci od tego c<span class=\"_ _1\"></span>o lepiej odz<span class=\"_ _1\"></span>wierciedla rozs\u0105dni<span class=\"_ _1\"></span>e pewny okres <span class=\"_ _1\"></span>przez jaki Gru<span class=\"_ _1\"></span>pa nie skor<span class=\"_ _1\"></span>zysta z <span class=\"_ _5\"></span>opcji wypowiedzenia <span class=\"_ _5\"></span>umowy. Je\u017celi <span class=\"_ _1\"></span>Grupa <span class=\"_ _1\"></span>ma w<span class=\"_ _1\"></span>ystarczaj\u0105c<span class=\"_ _1\"></span>\u0105 pewn<span class=\"_ _1\"></span>o\u015b\u0107, \u017ce <span class=\"_ _5\"></span>skorzysta z <span class=\"_ _1\"></span>opcji <span class=\"_ _1\"></span>kupna, <span class=\"_ _1\"></span>sk\u0142adnik a<span class=\"_ _1\"></span>ktyw\u00f3<span class=\"_ _0\"></span>w <span class=\"_ _1\"></span>z tytu\u0142u<span class=\"_ _1\"></span> praw<span class=\"_ _1\"></span>a do<span class=\"ff4\"> </span>u\u017cytk<span class=\"_ _1\"></span>owania amor<span class=\"ff5\">tyzuje si\u0119 prze<span class=\"_ _1\"></span>z okres u\u017cytkow<span class=\"_ _1\"></span>ania danego sk\u0142<span class=\"_ _1\"></span>adnika aktyw\u00f3w.<span class=\"ff4\"> </span></span>Szacowane okresy <span class=\"_ _1\"></span>u\u017cytkowania dl<span class=\"_ _1\"></span>a poszczeg\u00f3ln<span class=\"_ _1\"></span>ych grup prawa do u\u017c<span class=\"_ _1\"></span>ytkowania akt<span class=\"_ _1\"></span>ywa wynosz\u0105 odpo<span class=\"_ _1\"></span>wiednio:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Budynki i budowle <span class=\"ls4\">                           <span class=\"_ _0\"></span>                 <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>      <span class=\"_ _0\"></span></span>                      <span class=\"_ _1\"></span>                    <span class=\"ls5\">1 </span>- 67 lat, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Urz\u0105dzenia tech<span class=\"_ _1\"></span>niczne i maszyn<span class=\"_ _1\"></span>y<span class=\"ff4 ls4\">             <span class=\"_ _0\"></span>            <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>         <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>             <span class=\"_ _0\"></span>      <span class=\"_ _0\"></span><span class=\"ls0\">2 m-<span class=\"ls13\">ce </span></span></span>\u2013<span class=\"ff4\"> 25 lat, </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">\u015arodki transport<span class=\"_ _1\"></span>u<span class=\"ff4 ls4\">               <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>         <span class=\"_ _0\"></span>     <span class=\"ls0\">                                   <span class=\"_ _1\"></span>                                 <span class=\"_ _1\"></span>       2 m-<span class=\"ls13\">ce </span><span class=\"ff5\">\u2013</span> 20 lat, </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Inne rzeczowe <span class=\"_ _1\"></span>aktywa trwa\u0142e<span class=\"ff4 ls4\">                     <span class=\"_ _0\"></span>                 <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>              <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>        <span class=\"_ _0\"></span>     <span class=\"ls5\">1 <span class=\"ls0\">- 6 lat, </span></span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Grunty<span class=\"ls4\">                    </span> <span class=\"_ _0\"></span>                   <span class=\"_ _1\"></span>                      <span class=\"_ _1\"></span>                                  <span class=\"_ _1\"></span>                                 <span class=\"_ _1\"></span>      <span class=\"ls5\">2 </span>- 65 lat, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Prawo wieczyst<span class=\"_ _1\"></span>ego u\u017cytkowania gr<span class=\"_ _1\"></span>unt\u00f3w<span class=\"ff4\">            <span class=\"_ _1\"></span>                             <span class=\"_ _1\"></span>                                 <span class=\"_ _1\"></span>      <span class=\"ls5\">9 </span>- 99 lat.<span class=\"_ _1c\"> </span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Rzeczowe aktywa tr<span class=\"_ _1\"></span>wa\u0142e w budo<span class=\"_ _1\"></span>wie<span class=\"ff4 ls4\">                <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>         <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>             <span class=\"_ _0\"></span>      <span class=\"_ _0\"></span></span>nie podlegaj\u0105 amortyzacji.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-515": {
   "value": "ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Utrata warto\u015bci<span class=\"ffa\"> </span>Grupa <span class=\"_ _9\"></span>ocenia <span class=\"_ _b\"></span>na <span class=\"_ _9\"></span>ka\u017cdy <span class=\"_ _9\"></span>dz<span class=\"_ _0\"></span>ie\u0144 <span class=\"_ _9\"></span>ko\u0144cz\u0105cy <span class=\"_ _9\"></span>okres <span class=\"_ _b\"></span>sprawozdawc<span class=\"_ _1\"></span>zy <span class=\"_ _9\"></span>czy <span class=\"_ _b\"></span>zaistnia\u0142y <span class=\"_ _9\"></span>obiektywne <span class=\"_ _9\"></span>przes\u0142anki <span class=\"_ _9\"></span>mog\u0105ce <span class=\"_ _b\"></span>wskazyw<span class=\"_ _1\"></span>a\u0107 <span class=\"_ _9\"></span>na <span class=\"_ _b\"> </span>utrat\u0119 <span class=\"_ _9\"></span>wart<span class=\"_ _9\"></span>o\u015bci <span class=\"_ _9\"></span>danego <span class=\"_ _b\"></span>sk\u0142adnika<span class=\"_ _1\"></span> rzeczowych <span class=\"_ _b\"> </span>aktyw\u00f3w <span class=\"_ _b\"> </span>trwa\u0142ych. <span class=\"_ _b\"> </span>Testy <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>utrat\u0119 <span class=\"_ _b\"> </span>wa<span class=\"_ _0\"></span>rto\u015bci <span class=\"_ _b\"></span>rzeczowych <span class=\"_ _b\"></span>aktyw\u00f3w <span class=\"_ _b\"></span>trwa\u0142ych <span class=\"_ _b\"> </span>s\u0105 <span class=\"_ _b\"> </span>przeprowadzane <span class=\"_ _b\"> </span>zgodnie <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>zasadami <span class=\"_ _b\"></span>rachunkowo<span class=\"_ _1\"></span>\u015bci <span class=\"_ _b\"> </span>okre\u015blonymi w Nocie 7.4.<span class=\"_ _1c\"> </span>Utrata <span class=\"ff9\">warto\u015bci</span> Grupa ocenia <span class=\"_ _1\"></span>na ka\u017cdy <span class=\"_ _1\"></span>dzie\u0144 k<span class=\"_ _1\"></span>o\u0144cz\u0105cy okr<span class=\"_ _1\"></span>es sprawozdawc<span class=\"_ _1\"></span>zy czy zai<span class=\"_ _1\"></span>stnia\u0142y obie<span class=\"_ _1\"></span>ktywne przes\u0142anki <span class=\"_ _1\"></span>mog\u0105ce <span class=\"_ _1\"></span>wskazywa\u0107 <span class=\"_ _1\"></span>na utrat\u0119 <span class=\"_ _1\"></span>warto<span class=\"_ _0\"></span>\u015bci pow<span class=\"_ _1\"></span>y\u017cszych sk\u0142<span class=\"_ _1\"></span>adnik\u00f3w warto\u015bci  niem<span class=\"_ _1\"></span>aterialnych. <span class=\"_ _8\"> </span>Testy  na <span class=\"_ _8\"> </span>utrat\u0119  warto<span class=\"_ _1\"></span>\u015bci  dla  w<span class=\"_ _1\"></span>arto\u015bci  ni<span class=\"_ _1\"></span>ematerialnych<span class=\"_ _1\"></span>  s\u0105  pr<span class=\"_ _1\"></span>zeprowadzane  zgodnie  z <span class=\"_ _8\"> </span>zasadami  ra<span class=\"_ _1\"></span>chunkowo\u015bci <span class=\"_ _8\"> </span>przedstawionymi w Nocie 7.4.<span class=\"_ _1c\"> </span>Utrata warto\u015bci<span class=\"ffa\"> </span>Grupa <span class=\"_ _0\"></span>ocenia <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ka\u017cdy <span class=\"_ _9\"></span>dzie<span class=\"_ _1\"></span>\u0144 <span class=\"_ _0\"></span>ko\u0144cz\u0105cy <span class=\"_ _0\"></span>okres <span class=\"_ _9\"></span>sprawozdawc<span class=\"_ _1\"></span>zy <span class=\"_ _0\"></span>czy <span class=\"_ _9\"></span>zaistnia\u0142<span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>obiektywne <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzes\u0142anki <span class=\"_ _0\"></span>mog\u0105ce <span class=\"_ _9\"></span>wskazywa\u0107 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>utrat\u0119 <span class=\"_ _9\"></span>warto\u015bci sk<span class=\"_ _0\"></span>\u0142adnik\u00f3<span class=\"_ _1\"></span>w <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ktyw\u00f3w<span class=\"_ _1\"></span> z <span class=\"ff5\">tytu\u0142u prawa do u<span class=\"_ _1\"></span>\u017cytkowania. Testy <span class=\"_ _1\"></span>na utrat\u0119 w<span class=\"_ _1\"></span>arto\u015bci s\u0105 przeprowad<span class=\"_ _1\"></span>zane zgodnie z za<span class=\"_ _1\"></span>sadami rachunkow<span class=\"_ _1\"></span>o\u015bci przedstawio<span class=\"_ _1\"></span>nymi w No<span class=\"ff4\">c<span class=\"_ _0\"></span>ie 7.4.<span class=\"_ _1c\"> </span></span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>UTRATA WART<span class=\"_ _1\"></span>O\u015aCI AKTYW\u00d3W NI<span class=\"_ _1\"></span>EFINANS<span class=\"_ _1\"></span>OWYCH<span class=\"ffa\"> </span>Niefinansowe <span class=\"_ _5\"></span>aktywa trwa\u0142<span class=\"_ _1\"></span>e (<span class=\"_ _1\"></span>aktywa <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>odlegaj\u0105ce <span class=\"_ _1\"></span>amort<span class=\"_ _1\"></span>yzacji) <span class=\"_ _1\"></span>Grupa <span class=\"_ _1\"></span>analiz<span class=\"_ _1\"></span>uje po<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>k\u0105tem <span class=\"_ _1\"></span>utraty wart<span class=\"_ _1\"></span>o\u015bci, <span class=\"_ _1\"></span>ilekro\u0107 <span class=\"_ _1\"></span>jakie\u015b <span class=\"_ _5\"></span>zda<span class=\"_ _0\"></span>rzenia <span class=\"_ _1\"></span>lub <span class=\"_ _5\"></span>zmiany o<span class=\"_ _1\"></span>koliczno\u015bci <span class=\"_ _1\"></span>wskazuj<span class=\"_ _1\"></span>\u0105 na <span class=\"_ _b\"></span>mo\u017cliwo\u015b\u0107 <span class=\"_ _9\"></span>niezrealizowania <span class=\"_ _b\"></span>ich <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _b\"></span>ksi\u0119gowej. <span class=\"_ _9\"></span>Dodatkowo <span class=\"_ _b\"></span>warto\u015b\u0107 <span class=\"_ _9\"></span>firmy <span class=\"_ _b\"></span>podlega <span class=\"_ _9\"></span>corocznemu <span class=\"_ _b\"></span>testowi <span class=\"_ _b\"></span>spraw<span class=\"_ _1\"></span>dzaj\u0105cemu <span class=\"_ _9\"></span>czy<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>n<span class=\"_ _9\"></span>ast\u0105pi\u0142a <span class=\"_ _9\"></span>utrata <span class=\"_ _b\"></span>warto\u015bci niezale\u017cnie od wyst\u0105<span class=\"_ _1\"></span>pienie przes\u0142a<span class=\"_ _1\"></span>nek.<span class=\"ff4\"> </span>W <span class=\"_ _b\"></span>przypadku, <span class=\"_ _9\"></span>gdy<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>wa<span class=\"_ _0\"></span>rto\u015b\u0107 <span class=\"_ _9\"></span>ksi\u0119gowa <span class=\"_ _b\"></span>danego <span class=\"_ _b\"></span>sk\u0142adnika <span class=\"_ _b\"></span>niefinans<span class=\"_ _1\"></span>owych <span class=\"_ _b\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>trwa\u0142ych <span class=\"_ _b\"></span>przewy\u017csza <span class=\"_ _b\"></span>jego <span class=\"_ _9\"></span>oszacowan\u0105 <span class=\"_ _b\"></span>warto\u015b\u0107 <span class=\"_ _b\"></span>odzyski<span class=\"_ _0\"></span>waln\u0105, <span class=\"_ _b\"></span>jego <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span>arto\u015b<span class=\"_ _1\"></span>\u0107 ksi\u0119gowa <span class=\"_ _9\"></span>podlega <span class=\"_ _9\"></span>odpisowi <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _9\"></span>utraty <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>wysoko\u015bci <span class=\"_ _9\"></span>jego <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>odzyskiwal<span class=\"_ _1\"></span>nej. <span class=\"_ _9\"></span>Warto\u015b\u0107 <span class=\"_ _9\"></span>odzyskiwa<span class=\"_ _0\"></span>ln\u0105 <span class=\"_ _9\"></span>stanowi <span class=\"_ _9\"></span>wy\u017csza <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>dw\u00f3ch <span class=\"_ _9\"></span>kwot: <span class=\"_ _9\"></span>warto\u015bci godziwej aktyw\u00f3w <span class=\"_ _1\"></span>pomniejszonej o<span class=\"ff4\"> </span>kos<span class=\"_ _1\"></span>zty sprzeda\u017cy lub <span class=\"_ _1\"></span>warto\u015bci u\u017cytkow<span class=\"_ _1\"></span>ej.<span class=\"ff4\"> </span>Dla potrzeb anali<span class=\"_ _1\"></span>zy pod k\u0105tem <span class=\"_ _1\"></span>utraty warto\u015bci, <span class=\"_ _1\"></span>aktywa grup<span class=\"_ _1\"></span>uje si\u0119 na n<span class=\"_ _1\"></span>ajni\u017cszym pozio<span class=\"_ _1\"></span>mie, w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>odniesieni<span class=\"_ _1\"></span>u do kt\u00f3rego <span class=\"_ _1\"></span>wyst\u0119puj\u0105 d<span class=\"_ _1\"></span>aj\u0105ce si\u0119 zi<span class=\"_ _1\"></span>dentyfikowa\u0107 odr\u0119bne<span class=\"_ _1\"></span> przep\u0142ywy pieni\u0119\u017cne <span class=\"_ _0\"></span>(o\u015brodki wypracowuj\u0105ce \u015brodki <span class=\"_ _0\"></span>pieni\u0119\u017cne). Testy <span class=\"_ _0\"></span>na<span class=\"_ _0\"></span><span class=\"ff4\"> </span>utrat\u0119 warto\u015bci <span class=\"_ _0\"></span>niefinansowych aktyw\u00f3w <span class=\"_ _0\"></span>trwa\u0142ych wykonywane <span class=\"_ _0\"></span>s\u0105<span class=\"ff4\"> z<span class=\"_ _0\"></span> </span>przyj\u0119<span class=\"_ _1\"></span>ciem <span class=\"_ _0\"></span>zasady, i\u017c<span class=\"ff4 ls0\"> <span class=\"ff5\">dla aktyw\u00f3w niewycofanych z u\u017cytkowa<span class=\"_ _1\"></span>nia najmniejsz\u0105 grup\u0119 aktyw\u00f3w st<span class=\"_ _1\"></span>anowi kopaln<span class=\"_ _0\"></span><span class=\"ff4\">ia lub </span>inna sp\u00f3\u0142ka zale\u017cna (o\u015br<span class=\"_ _1\"></span>odek wypracowywuj\u0105<span class=\"_ _1\"></span>cy \u015brodki pieni\u0119\u017cne \u2013<span class=\"ff4\"> </span></span></span>\u201eCGU\u201d). <span class=\"_ _b\"> </span>W <span class=\"_ _8\"> </span>celu <span class=\"_ _b\"> </span>przeprowadzenia <span class=\"_ _b\"></span>testu <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>utrat\u0119 <span class=\"_ _b\"> </span>warto\u015bci, <span class=\"_ _b\"> </span>warto\u015b\u0107 <span class=\"_ _8\"> </span>firmy <span class=\"_ _b\"></span>przej\u0119ta <span class=\"_ _b\"> </span>w <span class=\"_ _8\"> </span>wyniku <span class=\"_ _b\"></span>po\u0142\u0105czenia <span class=\"_ _b\"></span>przedsi\u0119wzi\u0119\u0107 <span class=\"_ _b\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>chwili <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rzej\u0119cia <span class=\"_ _b\"></span>zostaje <span class=\"_ _b\"> </span>przypisana do<span class=\"ls0\"> <span class=\"ff5\">poszczeg<span class=\"_ _1\"></span>\u00f3lnych o\u015brodk\u00f3w lu<span class=\"_ _1\"></span>b zespo\u0142\u00f3w o\u015bro<span class=\"_ _1\"></span>dk\u00f3w wypracowuj\u0105<span class=\"_ _1\"></span>cych \u015brodki pieni\u0119\u017c<span class=\"_ _1\"></span>ne. <span class=\"ff4\"> </span></span></span>Niefinansowe <span class=\"_ _0\"></span>aktywa, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>dniesieniu d<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>kt\u00f3rych <span class=\"_ _9\"></span>uprze<span class=\"_ _1\"></span>dnio <span class=\"_ _0\"></span>stwierdzono <span class=\"_ _0\"></span>utrat\u0119 <span class=\"_ _9\"></span>wart<span class=\"_ _1\"></span>o\u015bci, <span class=\"_ _0\"></span>oceniane <span class=\"_ _0\"></span>s\u0105<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>na<span class=\"_ _0\"></span><span class=\"ff4\"> </span>ka\u017cdy <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _9\"></span>ko\u0144cz\u0105cy o<span class=\"_ _0\"></span>kres <span class=\"_ _0\"></span>sprawozdawczy <span class=\"_ _0\"></span>pod <span class=\"_ _0\"></span>k\u0105tem wyst\u0119powania prze<span class=\"_ _1\"></span>s\u0142anek wskazuj\u0105<span class=\"_ _1\"></span>cych na mo\u017cliwo<span class=\"_ _1\"></span>\u015b\u0107 odwr\u00f3cenia dokonanego <span class=\"_ _1\"></span>odpisu<span class=\"ff4\">. </span>Utworzenie  i  odwr\u00f3cenie  odpis\u00f3w  aktualizuj\u0105<span class=\"_ _1\"></span>cych  warto\u015b\u0107  niefinansowych  aktyw\u00f3w  trwa\u0142y<span class=\"_ _1\"></span>ch  ujmowane  jest  w  skonsolidowanym  spraw<span class=\"_ _0\"></span><span class=\"ff4\">ozdaniu  z  wyniku </span>finansowego i <span class=\"_ _5\"></span>in<span class=\"_ _0\"></span>nych c<span class=\"_ _1\"></span>a\u0142kowitych d<span class=\"_ _1\"></span>ochod\u00f3w w<span class=\"ff4\"> </span>pozycji <span class=\"_ _1\"></span>pozosta\u0142e <span class=\"_ _1\"></span>koszty/przyc<span class=\"_ _1\"></span>hody. Od<span class=\"_ _1\"></span>pis z tytu\u0142u utrat<span class=\"_ _1\"></span>y warto\u015b<span class=\"_ _1\"></span>ci dotycz\u0105<span class=\"_ _1\"></span>cy warto\u015bci <span class=\"_ _1\"></span>firmy nie <span class=\"_ _1\"></span>podlega <span class=\"_ _1\"></span>odwr\u00f3ceniu.<span class=\"ff4\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Grupa oceniaj\u0105c na ka\u017cdy dzie\u0144 ko\u0144cz\u0105cy okres s<span class=\"_ _0\"></span>prawozdaw<span class=\"_ _1\"></span>czy istnienie przes\u0142anek mog\u0105cych wskazywa\u0107 na utrat\u0119 warto\u015bci danego<span class=\"_ _9\"></span><span class=\"ff4\"> </span>sk\u0142adnika <span class=\"ff4\">niefinanso<span class=\"_ _1\"></span>wych </span>aktyw\u00f3w trwa\u0142yc<span class=\"_ _1\"></span>h weryfikuje czynni<span class=\"_ _1\"></span>ki zewn\u0119trzne, jak i w<span class=\"_ _1\"></span>ewn\u0119trzne.<span class=\"ff4\"> </span>Oszacowanie wart<span class=\"_ _1\"></span>o\u015bci odzyskiwaln<span class=\"_ _1\"></span>ej o\u015brodk\u00f3w wypra<span class=\"_ _1\"></span>cowuj\u0105cych prze<span class=\"_ _1\"></span>p\u0142ywy pieni\u0119\u017cne <span class=\"_ _1\"></span>opiera si\u0119 na szere<span class=\"_ _1\"></span>gu za\u0142o\u017ce\u0144, o czym <span class=\"_ _1\"></span>mowa w dalszej cz\u0119\u015bci Noty.<span class=\"ff4\"> </span>Grupa kalkuluj\u0105c <span class=\"_ _1\"></span>wysoko\u015b\u0107 <span class=\"_ _1\"></span>ujmowanego <span class=\"_ _1\"></span>odpisu z tytu\u0142u <span class=\"_ _1\"></span>utraty warto<span class=\"_ _1\"></span>\u015bci, w syt<span class=\"_ _1\"></span>uacji gdy <span class=\"_ _1\"></span>zdyskontowane <span class=\"_ _1\"></span>przep\u0142ywy g<span class=\"_ _1\"></span>enerowane przez <span class=\"_ _1\"></span>dany CGU<span class=\"_ _1\"></span> przyjmuj\u0105 w<span class=\"_ _1\"></span>arto\u015b\u0107 ujemn\u0105, <span class=\"_ _0\"></span>uwzgl\u0119dnia <span class=\"_ _0\"></span>specyficzne <span class=\"_ _0\"></span>uwarunkowani<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>dotycz\u0105ce <span class=\"_ _0\"></span>g\u00f3rnictwa <span class=\"_ _0\"></span>w\u0119gla <span class=\"_ _9\"></span>ka<span class=\"_ _1\"></span>miennego <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>Polsce <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>raz <span class=\"_ _0\"></span>dotychczasow\u0105 his<span class=\"_ _0\"></span>tori\u0119 <span class=\"_ _0\"></span>likwid<span class=\"_ _0\"></span><span class=\"ff4\">acji <span class=\"_ _0\"></span>z</span>ak\u0142ad\u00f3w <span class=\"_ _0\"></span>g\u00f3rniczych, tj.<span class=\"ls0\"> <span class=\"ff5\">prowadzenie tej <span class=\"_ _0\"></span>likwidacji <span class=\"_ _0\"></span>nie p<span class=\"_ _0\"></span>rzez p<span class=\"_ _0\"></span>rzed<span class=\"_ _1\"></span>si\u0119biorstwa prowadz\u0105ce <span class=\"_ _0\"></span>wydobycie, a <span class=\"_ _0\"></span>przez <span class=\"_ _0\"></span>powo\u0142an\u0105 do <span class=\"_ _0\"></span>tego <span class=\"_ _0\"></span>sp\u00f3\u0142k\u0119 celow\u0105 <span class=\"_ _0\"></span>(Sp\u00f3\u0142k\u0119 <span class=\"_ _0\"></span>Re<span class=\"_ _0\"></span>strukturyzacji Kopal\u0144 <span class=\"_ _0\"></span>S.A. <span class=\"_ _0\"></span><span class=\"ff4\">- </span></span></span>\u201eSRK\u201d), <span class=\"_ _b\"> </span>przyjmuj\u0105c, <span class=\"_ _b\"></span>i\u017c <span class=\"_ _b\"> </span>w <span class=\"_ _b\"> </span>takiej <span class=\"_ _b\"> </span>sytuacji <span class=\"_ _b\"> </span>warto\u015b\u0107 <span class=\"_ _b\"> </span>odzyskiwalna <span class=\"_ _b\"></span>danego <span class=\"_ _b\"> </span>CGU <span class=\"_ _b\"> </span>wynos<span class=\"_ _0\"></span>i <span class=\"_ _b\"> </span>ze<span class=\"_ _0\"></span>ro. <span class=\"_ _b\"></span>Przyj\u0119cie <span class=\"_ _b\"></span>warto\u015bci <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>ero <span class=\"_ _b\"> </span>jako <span class=\"_ _b\"></span>dolnej <span class=\"_ _b\"> </span>granicy <span class=\"_ _b\"></span>warto\u015bci <span class=\"_ _b\"> </span>odzyskiwalnej w <span class=\"ff5\">kalkulacji warto\u015b<span class=\"_ _1\"></span>ci godziwej wynika z za\u0142o\u017cenia, <span class=\"_ _1\"></span>\u017ce ka\u017cdy hipotetyczny naby<span class=\"_ _1\"></span>wca na rynku ma prawo do takiego s<span class=\"_ _1\"></span>amego wsparcia, <span class=\"ff4\">jak JSW w zakresie likwidacji </span></span>nierentownych k<span class=\"_ _1\"></span>opal\u0144.<span class=\"_ _1c\"> </span>Odpis aktualizuj\u0105<span class=\"_ _1\"></span>cy warto\u015b\u0107 zapas\u00f3<span class=\"_ _1\"></span>w<span class=\"ffa\"> </span>Grupa dokonuje <span class=\"ff5\">odpi<span class=\"_ _1\"></span>s\u00f3w aktualizuj\u0105c<span class=\"_ _1\"></span>ych warto\u015b\u0107 zapas\u00f3<span class=\"_ _1\"></span>w wyrob\u00f3w gotow<span class=\"_ _1\"></span>ych na skut<span class=\"_ _1\"></span>ek ich wyceny wed\u0142ug c<span class=\"_ _1\"></span>eny sprzeda\u017cy netto <span class=\"_ _1\"></span>ni\u017cszej od kosztu w<span class=\"ff4\">ytworzenia. </span></span>Przy <span class=\"_ _9\"></span>czym <span class=\"_ _9\"></span>za <span class=\"_ _9\"></span>koszt <span class=\"_ _b\"></span>wytworzeni<span class=\"_ _1\"></span>a <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>kon<span class=\"_ _0\"></span>iec <span class=\"_ _9\"></span>ka\u017cdego <span class=\"_ _9\"></span>okresu <span class=\"_ _9\"></span>sprawozdaw<span class=\"_ _1\"></span>czego <span class=\"_ _9\"></span>przyjmuje <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>\u015bredni <span class=\"_ _9\"></span>koszt <span class=\"_ _9\"></span>wytworzenia <span class=\"_ _9\"></span>od<span class=\"_ _9\"></span><span class=\"ff4\"> </span>pocz\u0105<span class=\"ff4\">t<span class=\"_ _1\"></span>ku <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>do<span class=\"_ _0\"></span> <span class=\"ff5\">danego <span class=\"_ _9\"></span>miesi\u0105c<span class=\"_ _1\"></span>a </span></span>sprawozdawczego. Z<span class=\"_ _1\"></span>a cen\u0119 sprzed<span class=\"_ _1\"></span>a\u017cy netto przyjm<span class=\"_ _1\"></span>uje si\u0119 warto\u015b\u0107 wyli<span class=\"_ _1\"></span>czon\u0105 wed\u0142ug c<span class=\"_ _1\"></span>en rynkowych mo\u017cli<span class=\"_ _1\"></span>wych do osi\u0105<span class=\"_ _1\"></span>gni\u0119cia.<span class=\"_ _0\"></span><span class=\"ff4\"> </span>Cena <span class=\"_ _b\"></span>referencyjna <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _b\"> </span>koksowego <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span>yliczana <span class=\"_ _9\"></span>jest <span class=\"_ _b\"> </span>w <span class=\"_ _b\"> </span>ka\u017cdym <span class=\"_ _b\"> </span>miesi\u0105cu <span class=\"_ _b\"></span>jako <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>rocz\u0105ca <span class=\"_ _9\"></span>\u015brednia <span class=\"_ _b\"> </span>notowa\u0144 <span class=\"_ _b\"></span>w\u0119gli <span class=\"_ _b\"></span>PLV <span class=\"_ _b\"></span>(<span class=\"_ _0\"></span><span class=\"ff4\">publikowanych <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>rzez <span class=\"_ _9\"></span>P<span class=\"_ _0\"></span>latts) <span class=\"_ _9\"></span>z <span class=\"_ _b\"> </span>ostatnich </span>3 <span class=\"ff5\">miesi\u0119cy <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>zastosowaniem <span class=\"_ _9\"></span>relacji <span class=\"_ _0\"></span>w\u0119gli <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>la <span class=\"_ _9\"></span>posz<span class=\"_ _1\"></span>czeg\u00f3lnych <span class=\"_ _0\"></span>kopa<span class=\"_ _0\"></span>l\u0144 <span class=\"_ _0\"></span>do <span class=\"_ _9\"></span>powy\u017cszej <span class=\"_ _0\"></span>ceny <span class=\"_ _9\"></span>referencyjnej, <span class=\"_ _0\"></span>zgodnych <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>pr<span class=\"_ _1\"></span>zyj\u0119tymi <span class=\"_ _0\"></span>cenam<span class=\"_ _0\"></span><span class=\"ff4\">i <span class=\"_ _9\"></span>w kontrakcie <span class=\"_ _9\"></span>ha<span class=\"_ _1\"></span>ndlowym </span></span>z <span class=\"ff5\">najwi\u0119kszym odbi<span class=\"_ _1\"></span>orc\u0105. <span class=\"ff4\"> </span></span>Dla w\u0119gla do cel\u00f3w e<span class=\"_ _1\"></span>nergetycznych z<span class=\"_ _1\"></span>astosowano najni\u017csz\u0105 <span class=\"_ _1\"></span>cen\u0119, po kt\u00f3rej b<span class=\"_ _1\"></span>\u0119d\u0105 realizowane w<span class=\"_ _1\"></span>ysy\u0142ki w sprze<span class=\"_ _1\"></span>da\u017cy do energet<span class=\"_ _1\"></span>yki zawodowej.<span class=\"ff4\"> </span>Odpisy <span class=\"_ _1\"></span>aktualizuj\u0105ce <span class=\"_ _1\"></span>warto<span class=\"_ _1\"></span>\u015b\u0107 <span class=\"_ _1\"></span>zapas\u00f3w <span class=\"_ _1\"></span>wyrob\u00f3w <span class=\"_ _1\"></span>gotow<span class=\"_ _1\"></span>ych, <span class=\"_ _1\"></span>zar\u00f3wno <span class=\"_ _1\"></span>utworzenie <span class=\"_ _5\"></span>jak<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>i<span class=\"ff4\"> </span>odwr\u00f3cenie <span class=\"_ _1\"></span>odpisu, <span class=\"_ _5\"></span>u<span class=\"_ _0\"></span>jmuje <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _1\"></span>jako <span class=\"_ _1\"></span>koszt <span class=\"_ _5\"></span>okresu, w<span class=\"ff4\"> </span>kt\u00f3rym <span class=\"_ _5\"></span>o<span class=\"_ _0\"></span>dpis <span class=\"_ _1\"></span>mia\u0142 <span class=\"_ _1\"></span>miejsce.<span class=\"_ _1\"></span> Odp<span class=\"ff5\">is\u00f3w aktuali<span class=\"_ _1\"></span>zuj\u0105cych warto\u015b\u0107 z<span class=\"_ _1\"></span>apas\u00f3w materia\u0142\u00f3w d<span class=\"_ _1\"></span>okonuje si\u0119<span class=\"ff4\"> nie </span>rzadziej ni\u017c<span class=\"_ _1\"></span> na koniec ka\u017cd<span class=\"_ _1\"></span>ego kwarta\u0142u i ujmuje <span class=\"_ _1\"></span>si\u0119 jako koszt okre<span class=\"_ _1\"></span>su.<span class=\"_ _1c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-531": {
   "value": "ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Utrata warto\u015bci<span class=\"ffa\"> </span>Grupa <span class=\"_ _9\"></span>ocenia <span class=\"_ _b\"></span>na <span class=\"_ _9\"></span>ka\u017cdy <span class=\"_ _9\"></span>dz<span class=\"_ _0\"></span>ie\u0144 <span class=\"_ _9\"></span>ko\u0144cz\u0105cy <span class=\"_ _9\"></span>okres <span class=\"_ _b\"></span>sprawozdawc<span class=\"_ _1\"></span>zy <span class=\"_ _9\"></span>czy <span class=\"_ _b\"></span>zaistnia\u0142y <span class=\"_ _9\"></span>obiektywne <span class=\"_ _9\"></span>przes\u0142anki <span class=\"_ _9\"></span>mog\u0105ce <span class=\"_ _b\"></span>wskazyw<span class=\"_ _1\"></span>a\u0107 <span class=\"_ _9\"></span>na <span class=\"_ _b\"> </span>utrat\u0119 <span class=\"_ _9\"></span>wart<span class=\"_ _9\"></span>o\u015bci <span class=\"_ _9\"></span>danego <span class=\"_ _b\"></span>sk\u0142adnika<span class=\"_ _1\"></span> rzeczowych <span class=\"_ _b\"> </span>aktyw\u00f3w <span class=\"_ _b\"> </span>trwa\u0142ych. <span class=\"_ _b\"> </span>Testy <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>utrat\u0119 <span class=\"_ _b\"> </span>wa<span class=\"_ _0\"></span>rto\u015bci <span class=\"_ _b\"></span>rzeczowych <span class=\"_ _b\"></span>aktyw\u00f3w <span class=\"_ _b\"></span>trwa\u0142ych <span class=\"_ _b\"> </span>s\u0105 <span class=\"_ _b\"> </span>przeprowadzane <span class=\"_ _b\"> </span>zgodnie <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>zasadami <span class=\"_ _b\"></span>rachunkowo<span class=\"_ _1\"></span>\u015bci <span class=\"_ _b\"> </span>okre\u015blonymi w Nocie 7.4.<span class=\"_ _1c\"> </span>Utrata <span class=\"ff9\">warto\u015bci</span> Grupa ocenia <span class=\"_ _1\"></span>na ka\u017cdy <span class=\"_ _1\"></span>dzie\u0144 k<span class=\"_ _1\"></span>o\u0144cz\u0105cy okr<span class=\"_ _1\"></span>es sprawozdawc<span class=\"_ _1\"></span>zy czy zai<span class=\"_ _1\"></span>stnia\u0142y obie<span class=\"_ _1\"></span>ktywne przes\u0142anki <span class=\"_ _1\"></span>mog\u0105ce <span class=\"_ _1\"></span>wskazywa\u0107 <span class=\"_ _1\"></span>na utrat\u0119 <span class=\"_ _1\"></span>warto<span class=\"_ _0\"></span>\u015bci pow<span class=\"_ _1\"></span>y\u017cszych sk\u0142<span class=\"_ _1\"></span>adnik\u00f3w warto\u015bci  niem<span class=\"_ _1\"></span>aterialnych. <span class=\"_ _8\"> </span>Testy  na <span class=\"_ _8\"> </span>utrat\u0119  warto<span class=\"_ _1\"></span>\u015bci  dla  w<span class=\"_ _1\"></span>arto\u015bci  ni<span class=\"_ _1\"></span>ematerialnych<span class=\"_ _1\"></span>  s\u0105  pr<span class=\"_ _1\"></span>zeprowadzane  zgodnie  z <span class=\"_ _8\"> </span>zasadami  ra<span class=\"_ _1\"></span>chunkowo\u015bci <span class=\"_ _8\"> </span>przedstawionymi w Nocie 7.4.<span class=\"_ _1c\"> </span>Utrata warto\u015bci<span class=\"ffa\"> </span>Grupa <span class=\"_ _0\"></span>ocenia <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ka\u017cdy <span class=\"_ _9\"></span>dzie<span class=\"_ _1\"></span>\u0144 <span class=\"_ _0\"></span>ko\u0144cz\u0105cy <span class=\"_ _0\"></span>okres <span class=\"_ _9\"></span>sprawozdawc<span class=\"_ _1\"></span>zy <span class=\"_ _0\"></span>czy <span class=\"_ _9\"></span>zaistnia\u0142<span class=\"_ _1\"></span>y <span class=\"_ _0\"></span>obiektywne <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzes\u0142anki <span class=\"_ _0\"></span>mog\u0105ce <span class=\"_ _9\"></span>wskazywa\u0107 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>utrat\u0119 <span class=\"_ _9\"></span>warto\u015bci sk<span class=\"_ _0\"></span>\u0142adnik\u00f3<span class=\"_ _1\"></span>w <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ktyw\u00f3w<span class=\"_ _1\"></span> z <span class=\"ff5\">tytu\u0142u prawa do u<span class=\"_ _1\"></span>\u017cytkowania. Testy <span class=\"_ _1\"></span>na utrat\u0119 w<span class=\"_ _1\"></span>arto\u015bci s\u0105 przeprowad<span class=\"_ _1\"></span>zane zgodnie z za<span class=\"_ _1\"></span>sadami rachunkow<span class=\"_ _1\"></span>o\u015bci przedstawio<span class=\"_ _1\"></span>nymi w No<span class=\"ff4\">c<span class=\"_ _0\"></span>ie 7.4.<span class=\"_ _1c\"> </span></span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>UTRATA WART<span class=\"_ _1\"></span>O\u015aCI AKTYW\u00d3W NI<span class=\"_ _1\"></span>EFINANS<span class=\"_ _1\"></span>OWYCH<span class=\"ffa\"> </span>Niefinansowe <span class=\"_ _5\"></span>aktywa trwa\u0142<span class=\"_ _1\"></span>e (<span class=\"_ _1\"></span>aktywa <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>odlegaj\u0105ce <span class=\"_ _1\"></span>amort<span class=\"_ _1\"></span>yzacji) <span class=\"_ _1\"></span>Grupa <span class=\"_ _1\"></span>analiz<span class=\"_ _1\"></span>uje po<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>k\u0105tem <span class=\"_ _1\"></span>utraty wart<span class=\"_ _1\"></span>o\u015bci, <span class=\"_ _1\"></span>ilekro\u0107 <span class=\"_ _1\"></span>jakie\u015b <span class=\"_ _5\"></span>zda<span class=\"_ _0\"></span>rzenia <span class=\"_ _1\"></span>lub <span class=\"_ _5\"></span>zmiany o<span class=\"_ _1\"></span>koliczno\u015bci <span class=\"_ _1\"></span>wskazuj<span class=\"_ _1\"></span>\u0105 na <span class=\"_ _b\"></span>mo\u017cliwo\u015b\u0107 <span class=\"_ _9\"></span>niezrealizowania <span class=\"_ _b\"></span>ich <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _b\"></span>ksi\u0119gowej. <span class=\"_ _9\"></span>Dodatkowo <span class=\"_ _b\"></span>warto\u015b\u0107 <span class=\"_ _9\"></span>firmy <span class=\"_ _b\"></span>podlega <span class=\"_ _9\"></span>corocznemu <span class=\"_ _b\"></span>testowi <span class=\"_ _b\"></span>spraw<span class=\"_ _1\"></span>dzaj\u0105cemu <span class=\"_ _9\"></span>czy<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>n<span class=\"_ _9\"></span>ast\u0105pi\u0142a <span class=\"_ _9\"></span>utrata <span class=\"_ _b\"></span>warto\u015bci niezale\u017cnie od wyst\u0105<span class=\"_ _1\"></span>pienie przes\u0142a<span class=\"_ _1\"></span>nek.<span class=\"ff4\"> </span>W <span class=\"_ _b\"></span>przypadku, <span class=\"_ _9\"></span>gdy<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>wa<span class=\"_ _0\"></span>rto\u015b\u0107 <span class=\"_ _9\"></span>ksi\u0119gowa <span class=\"_ _b\"></span>danego <span class=\"_ _b\"></span>sk\u0142adnika <span class=\"_ _b\"></span>niefinans<span class=\"_ _1\"></span>owych <span class=\"_ _b\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>trwa\u0142ych <span class=\"_ _b\"></span>przewy\u017csza <span class=\"_ _b\"></span>jego <span class=\"_ _9\"></span>oszacowan\u0105 <span class=\"_ _b\"></span>warto\u015b\u0107 <span class=\"_ _b\"></span>odzyski<span class=\"_ _0\"></span>waln\u0105, <span class=\"_ _b\"></span>jego <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span>arto\u015b<span class=\"_ _1\"></span>\u0107 ksi\u0119gowa <span class=\"_ _9\"></span>podlega <span class=\"_ _9\"></span>odpisowi <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _9\"></span>utraty <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>wysoko\u015bci <span class=\"_ _9\"></span>jego <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>odzyskiwal<span class=\"_ _1\"></span>nej. <span class=\"_ _9\"></span>Warto\u015b\u0107 <span class=\"_ _9\"></span>odzyskiwa<span class=\"_ _0\"></span>ln\u0105 <span class=\"_ _9\"></span>stanowi <span class=\"_ _9\"></span>wy\u017csza <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>dw\u00f3ch <span class=\"_ _9\"></span>kwot: <span class=\"_ _9\"></span>warto\u015bci godziwej aktyw\u00f3w <span class=\"_ _1\"></span>pomniejszonej o<span class=\"ff4\"> </span>kos<span class=\"_ _1\"></span>zty sprzeda\u017cy lub <span class=\"_ _1\"></span>warto\u015bci u\u017cytkow<span class=\"_ _1\"></span>ej.<span class=\"ff4\"> </span>Dla potrzeb anali<span class=\"_ _1\"></span>zy pod k\u0105tem <span class=\"_ _1\"></span>utraty warto\u015bci, <span class=\"_ _1\"></span>aktywa grup<span class=\"_ _1\"></span>uje si\u0119 na n<span class=\"_ _1\"></span>ajni\u017cszym pozio<span class=\"_ _1\"></span>mie, w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>odniesieni<span class=\"_ _1\"></span>u do kt\u00f3rego <span class=\"_ _1\"></span>wyst\u0119puj\u0105 d<span class=\"_ _1\"></span>aj\u0105ce si\u0119 zi<span class=\"_ _1\"></span>dentyfikowa\u0107 odr\u0119bne<span class=\"_ _1\"></span> przep\u0142ywy pieni\u0119\u017cne <span class=\"_ _0\"></span>(o\u015brodki wypracowuj\u0105ce \u015brodki <span class=\"_ _0\"></span>pieni\u0119\u017cne). Testy <span class=\"_ _0\"></span>na<span class=\"_ _0\"></span><span class=\"ff4\"> </span>utrat\u0119 warto\u015bci <span class=\"_ _0\"></span>niefinansowych aktyw\u00f3w <span class=\"_ _0\"></span>trwa\u0142ych wykonywane <span class=\"_ _0\"></span>s\u0105<span class=\"ff4\"> z<span class=\"_ _0\"></span> </span>przyj\u0119<span class=\"_ _1\"></span>ciem <span class=\"_ _0\"></span>zasady, i\u017c<span class=\"ff4 ls0\"> <span class=\"ff5\">dla aktyw\u00f3w niewycofanych z u\u017cytkowa<span class=\"_ _1\"></span>nia najmniejsz\u0105 grup\u0119 aktyw\u00f3w st<span class=\"_ _1\"></span>anowi kopaln<span class=\"_ _0\"></span><span class=\"ff4\">ia lub </span>inna sp\u00f3\u0142ka zale\u017cna (o\u015br<span class=\"_ _1\"></span>odek wypracowywuj\u0105<span class=\"_ _1\"></span>cy \u015brodki pieni\u0119\u017cne \u2013<span class=\"ff4\"> </span></span></span>\u201eCGU\u201d). <span class=\"_ _b\"> </span>W <span class=\"_ _8\"> </span>celu <span class=\"_ _b\"> </span>przeprowadzenia <span class=\"_ _b\"></span>testu <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>utrat\u0119 <span class=\"_ _b\"> </span>warto\u015bci, <span class=\"_ _b\"> </span>warto\u015b\u0107 <span class=\"_ _8\"> </span>firmy <span class=\"_ _b\"></span>przej\u0119ta <span class=\"_ _b\"> </span>w <span class=\"_ _8\"> </span>wyniku <span class=\"_ _b\"></span>po\u0142\u0105czenia <span class=\"_ _b\"></span>przedsi\u0119wzi\u0119\u0107 <span class=\"_ _b\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>chwili <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rzej\u0119cia <span class=\"_ _b\"></span>zostaje <span class=\"_ _b\"> </span>przypisana do<span class=\"ls0\"> <span class=\"ff5\">poszczeg<span class=\"_ _1\"></span>\u00f3lnych o\u015brodk\u00f3w lu<span class=\"_ _1\"></span>b zespo\u0142\u00f3w o\u015bro<span class=\"_ _1\"></span>dk\u00f3w wypracowuj\u0105<span class=\"_ _1\"></span>cych \u015brodki pieni\u0119\u017c<span class=\"_ _1\"></span>ne. <span class=\"ff4\"> </span></span></span>Niefinansowe <span class=\"_ _0\"></span>aktywa, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>dniesieniu d<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>kt\u00f3rych <span class=\"_ _9\"></span>uprze<span class=\"_ _1\"></span>dnio <span class=\"_ _0\"></span>stwierdzono <span class=\"_ _0\"></span>utrat\u0119 <span class=\"_ _9\"></span>wart<span class=\"_ _1\"></span>o\u015bci, <span class=\"_ _0\"></span>oceniane <span class=\"_ _0\"></span>s\u0105<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>na<span class=\"_ _0\"></span><span class=\"ff4\"> </span>ka\u017cdy <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _9\"></span>ko\u0144cz\u0105cy o<span class=\"_ _0\"></span>kres <span class=\"_ _0\"></span>sprawozdawczy <span class=\"_ _0\"></span>pod <span class=\"_ _0\"></span>k\u0105tem wyst\u0119powania prze<span class=\"_ _1\"></span>s\u0142anek wskazuj\u0105<span class=\"_ _1\"></span>cych na mo\u017cliwo<span class=\"_ _1\"></span>\u015b\u0107 odwr\u00f3cenia dokonanego <span class=\"_ _1\"></span>odpisu<span class=\"ff4\">. </span>Utworzenie  i  odwr\u00f3cenie  odpis\u00f3w  aktualizuj\u0105<span class=\"_ _1\"></span>cych  warto\u015b\u0107  niefinansowych  aktyw\u00f3w  trwa\u0142y<span class=\"_ _1\"></span>ch  ujmowane  jest  w  skonsolidowanym  spraw<span class=\"_ _0\"></span><span class=\"ff4\">ozdaniu  z  wyniku </span>finansowego i <span class=\"_ _5\"></span>in<span class=\"_ _0\"></span>nych c<span class=\"_ _1\"></span>a\u0142kowitych d<span class=\"_ _1\"></span>ochod\u00f3w w<span class=\"ff4\"> </span>pozycji <span class=\"_ _1\"></span>pozosta\u0142e <span class=\"_ _1\"></span>koszty/przyc<span class=\"_ _1\"></span>hody. Od<span class=\"_ _1\"></span>pis z tytu\u0142u utrat<span class=\"_ _1\"></span>y warto\u015b<span class=\"_ _1\"></span>ci dotycz\u0105<span class=\"_ _1\"></span>cy warto\u015bci <span class=\"_ _1\"></span>firmy nie <span class=\"_ _1\"></span>podlega <span class=\"_ _1\"></span>odwr\u00f3ceniu.<span class=\"ff4\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Grupa oceniaj\u0105c na ka\u017cdy dzie\u0144 ko\u0144cz\u0105cy okres s<span class=\"_ _0\"></span>prawozdaw<span class=\"_ _1\"></span>czy istnienie przes\u0142anek mog\u0105cych wskazywa\u0107 na utrat\u0119 warto\u015bci danego<span class=\"_ _9\"></span><span class=\"ff4\"> </span>sk\u0142adnika <span class=\"ff4\">niefinanso<span class=\"_ _1\"></span>wych </span>aktyw\u00f3w trwa\u0142yc<span class=\"_ _1\"></span>h weryfikuje czynni<span class=\"_ _1\"></span>ki zewn\u0119trzne, jak i w<span class=\"_ _1\"></span>ewn\u0119trzne.<span class=\"ff4\"> </span>Oszacowanie wart<span class=\"_ _1\"></span>o\u015bci odzyskiwaln<span class=\"_ _1\"></span>ej o\u015brodk\u00f3w wypra<span class=\"_ _1\"></span>cowuj\u0105cych prze<span class=\"_ _1\"></span>p\u0142ywy pieni\u0119\u017cne <span class=\"_ _1\"></span>opiera si\u0119 na szere<span class=\"_ _1\"></span>gu za\u0142o\u017ce\u0144, o czym <span class=\"_ _1\"></span>mowa w dalszej cz\u0119\u015bci Noty.<span class=\"ff4\"> </span>Grupa kalkuluj\u0105c <span class=\"_ _1\"></span>wysoko\u015b\u0107 <span class=\"_ _1\"></span>ujmowanego <span class=\"_ _1\"></span>odpisu z tytu\u0142u <span class=\"_ _1\"></span>utraty warto<span class=\"_ _1\"></span>\u015bci, w syt<span class=\"_ _1\"></span>uacji gdy <span class=\"_ _1\"></span>zdyskontowane <span class=\"_ _1\"></span>przep\u0142ywy g<span class=\"_ _1\"></span>enerowane przez <span class=\"_ _1\"></span>dany CGU<span class=\"_ _1\"></span> przyjmuj\u0105 w<span class=\"_ _1\"></span>arto\u015b\u0107 ujemn\u0105, <span class=\"_ _0\"></span>uwzgl\u0119dnia <span class=\"_ _0\"></span>specyficzne <span class=\"_ _0\"></span>uwarunkowani<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>dotycz\u0105ce <span class=\"_ _0\"></span>g\u00f3rnictwa <span class=\"_ _0\"></span>w\u0119gla <span class=\"_ _9\"></span>ka<span class=\"_ _1\"></span>miennego <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>Polsce <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>raz <span class=\"_ _0\"></span>dotychczasow\u0105 his<span class=\"_ _0\"></span>tori\u0119 <span class=\"_ _0\"></span>likwid<span class=\"_ _0\"></span><span class=\"ff4\">acji <span class=\"_ _0\"></span>z</span>ak\u0142ad\u00f3w <span class=\"_ _0\"></span>g\u00f3rniczych, tj.<span class=\"ls0\"> <span class=\"ff5\">prowadzenie tej <span class=\"_ _0\"></span>likwidacji <span class=\"_ _0\"></span>nie p<span class=\"_ _0\"></span>rzez p<span class=\"_ _0\"></span>rzed<span class=\"_ _1\"></span>si\u0119biorstwa prowadz\u0105ce <span class=\"_ _0\"></span>wydobycie, a <span class=\"_ _0\"></span>przez <span class=\"_ _0\"></span>powo\u0142an\u0105 do <span class=\"_ _0\"></span>tego <span class=\"_ _0\"></span>sp\u00f3\u0142k\u0119 celow\u0105 <span class=\"_ _0\"></span>(Sp\u00f3\u0142k\u0119 <span class=\"_ _0\"></span>Re<span class=\"_ _0\"></span>strukturyzacji Kopal\u0144 <span class=\"_ _0\"></span>S.A. <span class=\"_ _0\"></span><span class=\"ff4\">- </span></span></span>\u201eSRK\u201d), <span class=\"_ _b\"> </span>przyjmuj\u0105c, <span class=\"_ _b\"></span>i\u017c <span class=\"_ _b\"> </span>w <span class=\"_ _b\"> </span>takiej <span class=\"_ _b\"> </span>sytuacji <span class=\"_ _b\"> </span>warto\u015b\u0107 <span class=\"_ _b\"> </span>odzyskiwalna <span class=\"_ _b\"></span>danego <span class=\"_ _b\"> </span>CGU <span class=\"_ _b\"> </span>wynos<span class=\"_ _0\"></span>i <span class=\"_ _b\"> </span>ze<span class=\"_ _0\"></span>ro. <span class=\"_ _b\"></span>Przyj\u0119cie <span class=\"_ _b\"></span>warto\u015bci <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>ero <span class=\"_ _b\"> </span>jako <span class=\"_ _b\"></span>dolnej <span class=\"_ _b\"> </span>granicy <span class=\"_ _b\"></span>warto\u015bci <span class=\"_ _b\"> </span>odzyskiwalnej w <span class=\"ff5\">kalkulacji warto\u015b<span class=\"_ _1\"></span>ci godziwej wynika z za\u0142o\u017cenia, <span class=\"_ _1\"></span>\u017ce ka\u017cdy hipotetyczny naby<span class=\"_ _1\"></span>wca na rynku ma prawo do takiego s<span class=\"_ _1\"></span>amego wsparcia, <span class=\"ff4\">jak JSW w zakresie likwidacji </span></span>nierentownych k<span class=\"_ _1\"></span>opal\u0144.<span class=\"_ _1c\"> </span>W <span class=\"_ _9\"></span>odniesieniu <span class=\"_ _0\"></span>do <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>fin<span class=\"_ _1\"></span>ansowych <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>ycenianych <span class=\"_ _0\"></span>wed\u0142ug <span class=\"_ _9\"></span>zamortyzowa<span class=\"_ _1\"></span>nego <span class=\"_ _9\"></span>kosztu <span class=\"_ _0\"></span>przy <span class=\"_ _9\"></span>zastosowaniu <span class=\"_ _0\"></span>efektywnej <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>topy <span class=\"_ _9\"></span>procentowej<span class=\"ff4\">, <span class=\"_ _9\"></span>odpisy <span class=\"_ _9\"></span>z </span>tytu\u0142u <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>trat<span class=\"_ _1\"></span>y warto\u015bci wylicza <span class=\"_ _1\"></span>si\u0119 przy zastosowa<span class=\"_ _1\"></span>niu modelu oczeki<span class=\"_ _1\"></span>wanych strat kre<span class=\"_ _1\"></span>dytowych.<span class=\"_ _1c\"> </span>Odpis aktualizuj\u0105<span class=\"_ _1\"></span>cy warto\u015b\u0107 zapas\u00f3<span class=\"_ _1\"></span>w<span class=\"ffa\"> </span>Grupa dokonuje <span class=\"ff5\">odpi<span class=\"_ _1\"></span>s\u00f3w aktualizuj\u0105c<span class=\"_ _1\"></span>ych warto\u015b\u0107 zapas\u00f3<span class=\"_ _1\"></span>w wyrob\u00f3w gotow<span class=\"_ _1\"></span>ych na skut<span class=\"_ _1\"></span>ek ich wyceny wed\u0142ug c<span class=\"_ _1\"></span>eny sprzeda\u017cy netto <span class=\"_ _1\"></span>ni\u017cszej od kosztu w<span class=\"ff4\">ytworzenia. </span></span>Przy <span class=\"_ _9\"></span>czym <span class=\"_ _9\"></span>za <span class=\"_ _9\"></span>koszt <span class=\"_ _b\"></span>wytworzeni<span class=\"_ _1\"></span>a <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>kon<span class=\"_ _0\"></span>iec <span class=\"_ _9\"></span>ka\u017cdego <span class=\"_ _9\"></span>okresu <span class=\"_ _9\"></span>sprawozdaw<span class=\"_ _1\"></span>czego <span class=\"_ _9\"></span>przyjmuje <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>\u015bredni <span class=\"_ _9\"></span>koszt <span class=\"_ _9\"></span>wytworzenia <span class=\"_ _9\"></span>od<span class=\"_ _9\"></span><span class=\"ff4\"> </span>pocz\u0105<span class=\"ff4\">t<span class=\"_ _1\"></span>ku <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>do<span class=\"_ _0\"></span> <span class=\"ff5\">danego <span class=\"_ _9\"></span>miesi\u0105c<span class=\"_ _1\"></span>a </span></span>sprawozdawczego. Z<span class=\"_ _1\"></span>a cen\u0119 sprzed<span class=\"_ _1\"></span>a\u017cy netto przyjm<span class=\"_ _1\"></span>uje si\u0119 warto\u015b\u0107 wyli<span class=\"_ _1\"></span>czon\u0105 wed\u0142ug c<span class=\"_ _1\"></span>en rynkowych mo\u017cli<span class=\"_ _1\"></span>wych do osi\u0105<span class=\"_ _1\"></span>gni\u0119cia.<span class=\"_ _0\"></span><span class=\"ff4\"> </span>Cena <span class=\"_ _b\"></span>referencyjna <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _b\"> </span>koksowego <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span>yliczana <span class=\"_ _9\"></span>jest <span class=\"_ _b\"> </span>w <span class=\"_ _b\"> </span>ka\u017cdym <span class=\"_ _b\"> </span>miesi\u0105cu <span class=\"_ _b\"></span>jako <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>rocz\u0105ca <span class=\"_ _9\"></span>\u015brednia <span class=\"_ _b\"> </span>notowa\u0144 <span class=\"_ _b\"></span>w\u0119gli <span class=\"_ _b\"></span>PLV <span class=\"_ _b\"></span>(<span class=\"_ _0\"></span><span class=\"ff4\">publikowanych <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>rzez <span class=\"_ _9\"></span>P<span class=\"_ _0\"></span>latts) <span class=\"_ _9\"></span>z <span class=\"_ _b\"> </span>ostatnich </span>3 <span class=\"ff5\">miesi\u0119cy <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>zastosowaniem <span class=\"_ _9\"></span>relacji <span class=\"_ _0\"></span>w\u0119gli <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>la <span class=\"_ _9\"></span>posz<span class=\"_ _1\"></span>czeg\u00f3lnych <span class=\"_ _0\"></span>kopa<span class=\"_ _0\"></span>l\u0144 <span class=\"_ _0\"></span>do <span class=\"_ _9\"></span>powy\u017cszej <span class=\"_ _0\"></span>ceny <span class=\"_ _9\"></span>referencyjnej, <span class=\"_ _0\"></span>zgodnych <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>pr<span class=\"_ _1\"></span>zyj\u0119tymi <span class=\"_ _0\"></span>cenam<span class=\"_ _0\"></span><span class=\"ff4\">i <span class=\"_ _9\"></span>w kontrakcie <span class=\"_ _9\"></span>ha<span class=\"_ _1\"></span>ndlowym </span></span>z <span class=\"ff5\">najwi\u0119kszym odbi<span class=\"_ _1\"></span>orc\u0105. <span class=\"ff4\"> </span></span>Dla w\u0119gla do cel\u00f3w e<span class=\"_ _1\"></span>nergetycznych z<span class=\"_ _1\"></span>astosowano najni\u017csz\u0105 <span class=\"_ _1\"></span>cen\u0119, po kt\u00f3rej b<span class=\"_ _1\"></span>\u0119d\u0105 realizowane w<span class=\"_ _1\"></span>ysy\u0142ki w sprze<span class=\"_ _1\"></span>da\u017cy do energet<span class=\"_ _1\"></span>yki zawodowej.<span class=\"ff4\"> </span>Odpisy <span class=\"_ _1\"></span>aktualizuj\u0105ce <span class=\"_ _1\"></span>warto<span class=\"_ _1\"></span>\u015b\u0107 <span class=\"_ _1\"></span>zapas\u00f3w <span class=\"_ _1\"></span>wyrob\u00f3w <span class=\"_ _1\"></span>gotow<span class=\"_ _1\"></span>ych, <span class=\"_ _1\"></span>zar\u00f3wno <span class=\"_ _1\"></span>utworzenie <span class=\"_ _5\"></span>jak<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>i<span class=\"ff4\"> </span>odwr\u00f3cenie <span class=\"_ _1\"></span>odpisu, <span class=\"_ _5\"></span>u<span class=\"_ _0\"></span>jmuje <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _1\"></span>jako <span class=\"_ _1\"></span>koszt <span class=\"_ _5\"></span>okresu, w<span class=\"ff4\"> </span>kt\u00f3rym <span class=\"_ _5\"></span>o<span class=\"_ _0\"></span>dpis <span class=\"_ _1\"></span>mia\u0142 <span class=\"_ _1\"></span>miejsce.<span class=\"_ _1\"></span> Odp<span class=\"ff5\">is\u00f3w aktuali<span class=\"_ _1\"></span>zuj\u0105cych warto\u015b\u0107 z<span class=\"_ _1\"></span>apas\u00f3w materia\u0142\u00f3w d<span class=\"_ _1\"></span>okonuje si\u0119<span class=\"ff4\"> nie </span>rzadziej ni\u017c<span class=\"_ _1\"></span> na koniec ka\u017cd<span class=\"_ _1\"></span>ego kwarta\u0142u i ujmuje <span class=\"_ _1\"></span>si\u0119 jako koszt okre<span class=\"_ _1\"></span>su.<span class=\"_ _1c\"> </span></span>Odpis aktualizuj\u0105<span class=\"_ _1\"></span>cy warto\u015b\u0107 nale<span class=\"_ _1\"></span>\u017cno\u015bci <span class=\"ffa\"> </span>Na <span class=\"_ _5\"></span>k<span class=\"_ _0\"></span>a\u017cdy <span class=\"_ _5\"></span>dzie\u0144 <span class=\"_ _1\"></span>ko\u0144cz\u0105c<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>okres <span class=\"_ _5\"></span>sprawozdawczy, <span class=\"_ _5\"></span>Grupa <span class=\"_ _5\"></span>dokonuje <span class=\"_ _1\"></span>oszacowa<span class=\"_ _1\"></span>nia <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>aktualizacji <span class=\"_ _5\"></span>oczekiwanej <span class=\"_ _1\"></span>straty <span class=\"_ _5\"></span>kredytowej <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>tytu\u0142u<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _5\"></span><span class=\"ff5\">sk\u0142adnik\u00f3w <span class=\"_ _1\"></span>aktyw\u00f3w <span class=\"_ _5\"></span>finansowyc<span class=\"_ _1\"></span>h </span></span>wycenianych <span class=\"_ _1\"></span>wed\u0142ug <span class=\"_ _1\"></span>zamorty<span class=\"_ _1\"></span>zowanego <span class=\"_ _1\"></span>kosztu. <span class=\"_ _1\"></span>Najistot<span class=\"_ _1\"></span>niejsz\u0105 pozycj\u0105 <span class=\"_ _5\"></span>aktyw\u00f3w finansow<span class=\"_ _1\"></span>ych w <span class=\"_ _5\"></span>skonsolidowanym <span class=\"_ _1\"></span>sprawozda<span class=\"_ _1\"></span>niu fina<span class=\"_ _1\"></span>nsowym <span class=\"_ _1\"></span>Grupy, <span class=\"_ _1\"></span>kt\u00f3ra <span class=\"_ _1\"></span>podlega<span class=\"_ _1\"></span> kalkulacji oczeki<span class=\"_ _1\"></span>wanych strat kredyt<span class=\"_ _1\"></span>owych s\u0105 nale\u017c<span class=\"_ _1\"></span>no\u015bci handlowe.<span class=\"ff4\"> </span>W <span class=\"_ _d\"> </span>odniesieni<span class=\"_ _1\"></span>u <span class=\"_ _d\"> </span>do <span class=\"_ _d\"> </span>nal<span class=\"_ _1\"></span>e\u017cno\u015bci  h<span class=\"_ _0\"></span>andlowych,  kt\u00f3re <span class=\"_ _d\"> </span>nie <span class=\"_ _d\"> </span>zawieraj<span class=\"_ _1\"></span>\u0105 <span class=\"_ _d\"> </span>istotnego  elementu <span class=\"_ _d\"> </span>finansowa<span class=\"_ _1\"></span>nia, <span class=\"_ _d\"> </span>zast<span class=\"_ _1\"></span>os<span class=\"_ _0\"></span>owano <span class=\"_ _d\"> </span>upros<span class=\"_ _1\"></span>zczone <span class=\"_ _d\"> </span>podej<span class=\"_ _1\"></span>\u015bcie <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>wy<span class=\"_ _1\"></span>cen\u0119 <span class=\"_ _d\"> </span>odpisu aktualizuj\u0105cego na <span class=\"_ _0\"></span>bazie <span class=\"_ _0\"></span>oczekiwanych strat <span class=\"_ _0\"></span>kredytowych za <span class=\"_ _0\"></span>ca\u0142y <span class=\"_ _0\"></span>okres <span class=\"_ _0\"></span>\u017cycia <span class=\"_ _0\"></span>instrumentu. <span class=\"_ _0\"></span>Grupa zaklasyfikowa\u0142a na<span class=\"_ _0\"></span>le\u017cno\u015bci<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>han<span class=\"_ _0\"></span><span class=\"ff4\">dlowe <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>Stopnia <span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>klasyfikacji </span>aktyw\u00f3w finan<span class=\"_ _1\"></span>sowych pod k\u0105te<span class=\"_ _1\"></span>m ich utrat<span class=\"_ _1\"></span>y warto\u015bci prz<span class=\"_ _1\"></span>ewidzianej przez M<span class=\"_ _1\"></span>SSF 9, z<span class=\"_ _1\"></span>a wyj\u0105tkiem nale<span class=\"_ _1\"></span>\u017cno\u015bci, dla kt<span class=\"_ _1\"></span>\u00f3rych stwier<span class=\"_ _1\"></span>dzono utrat\u0119 <span class=\"_ _1\"></span>warto\u015bci \u2013<span class=\"ff4\"> </span>te nale\u017cno\u015bci<span class=\"_ _1\"></span> zaliczono do Stopnia 3 ww.<span class=\"_ _0\"></span> <span class=\"ff5\">klasyfika<span class=\"_ _1\"></span>cji. Grupa <span class=\"_ _0\"></span>za moment utraty <span class=\"_ _0\"></span>warto\u015bci uznaje moment przekazania nale\u017cno\u015bci do windykacji, <span class=\"_ _0\"></span>jednak nie p\u00f3\u017aniej ni\u017c <span class=\"_ _0\"></span>w 90<span class=\"_ _9\"></span><span class=\"ff4\"> dniu </span></span>przeterminowani<span class=\"_ _1\"></span>a. Dla <span class=\"_ _0\"></span>ustalenia <span class=\"_ _0\"></span>odpis\u00f3w a<span class=\"_ _0\"></span>ktualizuj\u0105cy<span class=\"_ _1\"></span>ch <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>utraty <span class=\"_ _0\"></span>warto\u015bci, <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>wyodr\u0119bni\u0142a n<span class=\"_ _0\"></span>ast\u0119puj\u0105ce <span class=\"_ _9\"></span><span class=\"ff9\">gr<span class=\"_ _1\"></span>upy <span class=\"_ _0\"></span>nale\u017cno\u015bci h<span class=\"_ _0\"></span>andlowych<span class=\"ff4\"> <span class=\"_ _0\"></span><span class=\"ff5\">ustalone n<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>bazie <span class=\"_ _0\"></span>podobie\u0144stwa </span></span></span>charakterystyki r<span class=\"_ _1\"></span>yzyka kredytowego:<span class=\"_ _1\"></span> \u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">nale\u017cno\u015bci <span class=\"_ _b\"></span>handlowe <span class=\"_ _b\"></span>w\u0119glowo<span class=\"ff4\">-</span>koksowe <span class=\"_ _9\"></span>o<span class=\"_ _0\"></span>d <span class=\"_ _b\"> </span>g\u0142\u00f3wnych <span class=\"_ _b\"> </span>kontrahent\u00f3w, <span class=\"_ _b\"> </span>tj. <span class=\"_ _b\"> </span>k<span class=\"_ _0\"></span>ontrahent<span class=\"_ _1\"></span>\u00f3w <span class=\"_ _b\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>udziale <span class=\"_ _b\"></span>w <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rzychoda<span class=\"_ _1\"></span>ch <span class=\"_ _b\"> </span>ze <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>przeda\u017cy <span class=\"_ _b\"></span>powy\u017cej <span class=\"_ _b\"></span>2,5% <span class=\"_ _b\"> </span>za<span class=\"_ _0\"></span><span class=\"ff4\"> dany <span class=\"_ _b\"> </span>okres </span></span></span>sprawozdawczy. <span class=\"_ _b\"> </span>A<span class=\"ff5\">na<span class=\"_ _0\"></span>liz\u0119 <span class=\"_ _8\"> </span>nale<span class=\"_ _1\"></span>\u017cno\u015bci <span class=\"_ _8\"> </span>han<span class=\"_ _1\"></span>dlowych <span class=\"_ _8\"> </span>w\u0119glowo<span class=\"ff4\">-</span>koksow<span class=\"_ _1\"></span>ych <span class=\"_ _8\"> </span>od <span class=\"_ _8\"> </span>g\u0142\u00f3wny<span class=\"_ _1\"></span>ch <span class=\"_ _8\"> </span>kontrahent\u00f3w <span class=\"_ _b\"> </span>przeprowadzono <span class=\"_ _8\"> </span>indyw<span class=\"_ _1\"></span>idualnie <span class=\"_ _8\"> </span>dla <span class=\"_ _8\"> </span>ka<span class=\"_ _1\"></span>\u017cdego <span class=\"_ _8\"> </span>kontrahent<span class=\"_ _1\"></span>a </span>w oparciu <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"ff5\">prawdopodobi<span class=\"_ _1\"></span>e\u0144stwo <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iewyp\u0142acalno<span class=\"_ _1\"></span>\u015bci <span class=\"_ _9\"></span>ustalone <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>podstawie <span class=\"_ _9\"></span>ze<span class=\"_ _1\"></span>wn\u0119trznych <span class=\"_ _9\"></span>rating\u00f3<span class=\"_ _1\"></span>w <span class=\"_ _9\"></span>oraz <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>publicznie <span class=\"_ _9\"></span>dost\u0119pne <span class=\"_ _0\"></span>informacje <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span><span class=\"ff4\">gencji <span class=\"_ _0\"></span>ratingowych </span></span>dotycz\u0105ce <span class=\"_ _0\"></span>prawdopodobie\u0144stw<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iewy<span class=\"_ _1\"></span>p\u0142acalno\u015bci <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>liczono <span class=\"_ _0\"></span>oczekiwan\u0105 <span class=\"_ _0\"></span>strat\u0119 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>oparc<span class=\"_ _0\"></span>iu <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>prawdopodobie\u0144st<span class=\"_ _1\"></span>wa, <span class=\"_ _0\"></span>\u015bredni <span class=\"_ _0\"></span>termin <span class=\"_ _b\"></span>wymagalno\u015bci dla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>portfela nale\u017cno\u015bci oraz w <span class=\"_ _1\"></span>oparciu o oczeki<span class=\"_ _1\"></span>wan\u0105 stop\u0119 odz<span class=\"_ _1\"></span>ysku. <span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">nale\u017cno\u015bci <span class=\"_ _5\"></span>handlowe <span class=\"_ _5\"></span>w\u0119glowo<span class=\"ff4\">-<span class=\"lsa\">kok</span></span>sowe <span class=\"_ _1\"></span>od <span class=\"_ _5\"></span>pozosta\u0142ych <span class=\"_ _5\"></span>kontrahent\u00f3w <span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>udziale <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rzycho<span class=\"_ _1\"></span>dach <span class=\"_ _5\"></span>ze <span class=\"_ _1\"></span>sprzeda\u017cy <span class=\"_ _5\"></span>poni\u017cej <span class=\"_ _1\"></span>2,5% <span class=\"_ _5\"></span>za <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>any <span class=\"_ _5\"></span>okres <span class=\"_ _1\"></span>sprawozdaw<span class=\"_ _1\"></span>czy. <span class=\"_ _1\"></span>Analiz<span class=\"_ _1\"></span>\u0119 </span></span>nale\u017cno\u015bci handlowych <span class=\"_ _0\"></span>w\u0119glowo<span class=\"ff4\">-</span>koksowy<span class=\"_ _1\"></span>ch <span class=\"_ _0\"></span>od p<span class=\"_ _0\"></span>ozosta\u0142ych kontrahent\u00f3w przeprowadzono na <span class=\"_ _0\"></span>podstawie wy<span class=\"_ _0\"></span>liczonego \u015bredniowa\u017conego prawdopodobie\u0144s<span class=\"_ _0\"></span>twa<span class=\"_ _1c\"> </span>niewyp\u0142acalno\u015bci <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>portfela <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>obliczon<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>czekiwan\u0105 s<span class=\"_ _0\"></span>trat\u0119 <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>tego <span class=\"_ _9\"></span>portfela <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>oparciu <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>te <span class=\"_ _0\"></span>prawdopodobie\u0144st<span class=\"_ _1\"></span>wo, <span class=\"_ _0\"></span>\u015bredni <span class=\"_ _9\"></span>ter<span class=\"_ _1\"></span>mi<span class=\"_ _0\"></span>n <span class=\"_ _9\"></span>wymagalno<span class=\"_ _1\"></span>\u015bci <span class=\"_ _0\"></span>oraz <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>oparci<span class=\"_ _1\"></span>u o <span class=\"ff5\">oczekiwan\u0105 st<span class=\"_ _1\"></span>op\u0119 odzysku. <span class=\"ff4\"> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">nale\u017cno\u015bci <span class=\"_ _8\"> </span>handlowe <span class=\"_ _8\"> </span>pozosta\u0142e <span class=\"_ _8\"> </span>\u2013<span class=\"ff4\"> <span class=\"_ _8\"> </span></span>dla <span class=\"_ _8\"> </span>nale\u017cno\u015bci <span class=\"_ _8\"> </span>handlowych <span class=\"_ _8\"> </span>pozosta\u0142ych<span class=\"ff4\"> <span class=\"_ _8\"> </span></span>(za <span class=\"_ _8\"> </span>wyj\u0105tkiem <span class=\"_ _8\"> </span>tych, <span class=\"_ _8\"> </span>kt\u00f3re  s\u0105 <span class=\"_ _8\"> </span>analizow<span class=\"_ _1\"></span>ane <span class=\"_ _8\"> </span>indywidualnie <span class=\"_ _8\"> </span>jako <span class=\"_ _8\"> </span>nieobs\u0142ugiwane),<span class=\"_ _1\"></span> </span></span>przeprowadzono analiz\u0119 portfelow\u0105 i<span class=\"_ _0\"></span><span class=\"ff4\"> </span>zast<span class=\"_ _1\"></span>osowano uproszczon\u0105 matryc\u0119 odpis\u00f3w w <span class=\"_ _0\"></span>poszczeg\u00f3lnych przedzia\u0142ach wiekowych na <span class=\"_ _0\"></span>podstawi<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>oczekiwany<span class=\"_ _1\"></span>ch s<span class=\"_ _0\"></span>trat kredytowych <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>ca<span class=\"_ _0\"></span>\u0142ym <span class=\"_ _b\"></span>okresie <span class=\"_ _9\"></span>\u017cyc<span class=\"_ _0\"></span>ia <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>ale\u017cno\u015bci <span class=\"_ _9\"></span>w <span class=\"_ _b\"> </span>oparciu <span class=\"_ _b\"></span>o <span class=\"_ _b\"> </span>wska\u017anik <span class=\"_ _b\"></span>niewype\u0142ni<span class=\"_ _1\"></span>enia <span class=\"_ _b\"></span>zobowi\u0105zania <span class=\"_ _9\"></span>ustalony <span class=\"_ _b\"> </span>na <span class=\"_ _b\"> </span>podstawie <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>anych <span class=\"_ _9\"></span>h<span class=\"_ _0\"></span>istoryczny<span class=\"_ _1\"></span>ch <span class=\"_ _b\"> </span>(za <span class=\"_ _b\"></span>okres poprzednich trzech lat).<span class=\"_ _1c\"> </span>Odpis aktualizuj\u0105<span class=\"_ _1\"></span>cy warto\u015b\u0107 \u015brod<span class=\"_ _1\"></span>k\u00f3w pieni\u0119\u017cnych i i<span class=\"_ _1\"></span>ch ekwiwalent\u00f3<span class=\"_ _1\"></span>w<span class=\"ffa\"> </span>Grupa <span class=\"_ _9\"></span>przeprowadza <span class=\"_ _9\"></span>szacunek <span class=\"_ _9\"></span>odp<span class=\"_ _0\"></span>is\u00f3w <span class=\"_ _9\"></span>aktualizuj\u0105cy<span class=\"_ _1\"></span>ch <span class=\"_ _9\"></span>wa<span class=\"_ _0\"></span>rto\u015b\u0107 <span class=\"_ _9\"></span>\u015brodk\u00f3w <span class=\"_ _b\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>ich <span class=\"_ _9\"></span>ekwiwalent\u00f3w <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _b\"></span>prawdop<span class=\"_ _1\"></span>odobie\u0144stwo <span class=\"_ _9\"></span>niewyp\u0142acalno\u015bci<span class=\"_ _1\"></span> ustalone <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>podstawie <span class=\"_ _9\"></span>zewn\u0119trznych <span class=\"_ _9\"></span>rati<span class=\"_ _1\"></span>ng\u00f3w <span class=\"_ _9\"></span>bank\u00f3w, <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>t\u00f3rych <span class=\"_ _9\"></span>utrzymy<span class=\"_ _1\"></span>wane <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _9\"></span>\u015brodki <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ieni\u0119\u017cn<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>publicz<span class=\"_ _1\"></span>nie <span class=\"_ _9\"></span>dost\u0119pnych <span class=\"_ _9\"></span>info<span class=\"_ _0\"></span><span class=\"ff4\">rmacji <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>gencji <span class=\"_ _9\"></span>rating<span class=\"_ _1\"></span>owych </span>dotycz\u0105cych <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rawdopod<span class=\"_ _1\"></span>obie\u0144stwa <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iewyp\u0142acalno\u015b<span class=\"_ _1\"></span>ci <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>licza <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>czekiwan\u0105 <span class=\"_ _0\"></span>strat\u0119 <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>arciu <span class=\"_ _9\"></span>o <span class=\"_ _0\"></span>te <span class=\"_ _9\"></span>prawdopodobie\u0144stwa, <span class=\"_ _0\"></span>horyzont <span class=\"_ _9\"></span>ekspozycji <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>ryzyko <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>redytow<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span><span class=\"ff4\"> </span>oraz w oparciu o <span class=\"ff5\">oc<span class=\"_ _1\"></span>zekiwan\u0105 stop\u0119 od<span class=\"_ _1\"></span>zysku.<span class=\"ff4\"> </span></span>Dla \u015brodk\u00f3w pie<span class=\"_ _1\"></span>ni\u0119\u017cnych i ich ekwi<span class=\"_ _1\"></span>walent\u00f3w w zwi\u0105<span class=\"_ _1\"></span>zku z niskim ryzyki<span class=\"_ _1\"></span>em kredytowym <span class=\"_ _1\"></span>przyj<span class=\"_ _0\"></span>muje si\u0119 3 mie<span class=\"_ _1\"></span>si\u0119czny horyzont e<span class=\"_ _1\"></span>kspozycji na ryzyko kr<span class=\"_ _1\"></span>edytowe.<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-11": {
   "value": "W <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>roku <span class=\"_ _8\"> </span>Grupa <span class=\"_ _b\"></span>uj\u0119\u0142a <span class=\"_ _b\"></span>w <span class=\"_ _8\"> </span>rzeczowych <span class=\"_ _b\"></span>aktywach <span class=\"_ _b\"></span>trwa\u0142ych <span class=\"_ _8\"> </span> <span class=\"_ _b\"></span>koszty <span class=\"_ _b\"></span>finansowania <span class=\"_ _b\"></span>zewn\u0119trznego <span class=\"_ _b\"></span>w <span class=\"_ _8\"> </span>wysoko\u015bci <span class=\"_ _b\"></span>33,0 <span class=\"_ _b\"></span>mln <span class=\"_ _8\"> </span>PLN <span class=\"_ _b\"></span>(w <span class=\"_ _b\"></span>2022 <span class=\"_ _b\"></span>rok<span class=\"_ _9\"></span><span class=\"ff1\">u: </span>0,9 mln <span class=\"ff7\">PLN). Stopa kapitalizacji koszt\u00f3w finansowania zewn\u0119trznego w 2023 <span class=\"_ _1\"></span>roku wynios\u0142a 5,60<span class=\"ff1 ls1c\">%.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-484": {
   "value": "7.2.<span class=\"ffb ls0\"> <span class=\"ff3\">WARTO\u015aCI NIEMATERIALN<span class=\"_ _0\"></span>E<span class=\"ff2\"> </span></span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>WARTO\u015aCI NIE<span class=\"_ _1\"></span>MATERIALNE<span class=\"ffa\"> </span>Grupa posiada w s<span class=\"_ _1\"></span>zczeg\u00f3lno\u015bci na<span class=\"_ _1\"></span>st\u0119puj\u0105ce g\u0142\u00f3wn<span class=\"_ _1\"></span>e pozycje warto\u015b<span class=\"_ _1\"></span>ci niematerialnych:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">\u015bwiadectwa po<span class=\"_ _1\"></span>chodzenia energii,<span class=\"_ _1\"></span><span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">prawa do emisji <span class=\"_ _1\"></span>CO<span class=\"_ _1c\"> </span></span></span>2,<span class=\"_ _1c\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">informacja geol<span class=\"_ _1\"></span>ogiczna, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">koszty prac rozwoj<span class=\"_ _1\"></span>owych, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">oprogramowani<span class=\"_ _1\"></span>e komputerowe, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">autorskie prawa m<span class=\"_ _1\"></span>aj\u0105tkowe.<span class=\"ff4\"> </span></span></span>W  warto\u015bciach  niematerialnych  Jednostka  dominuj\u0105ca  prezentuje  <span class=\"ff9\">\u015bwiadectwa  pochodzenia  energii<span class=\"ff4\">  </span></span>nabyte  w <span class=\"_ _d\"> </span>celu<span class=\"_ _1\"></span>  spe\u0142nienia  obowi\u0105zku  ich<span class=\"ff4\"> umorzenia </span>wynikaj\u0105cego z <span class=\"_ _0\"></span>przepis\u00f3w Prawa <span class=\"_ _0\"></span>energetycznego. Ustawa o <span class=\"_ _0\"></span>odnawialnych \u017ar\u00f3d\u0142ach energii <span class=\"_ _0\"></span>daje sp\u00f3\u0142ce <span class=\"_ _0\"></span>posiadaj\u0105cej status o<span class=\"_ _0\"></span>dbiorc<span class=\"_ _0\"></span>y p<span class=\"_ _0\"></span>rzemys\u0142owe<span class=\"_ _1\"></span>go, <span class=\"_ _0\"></span>mo\u017cliwo\u015b\u0107<span class=\"_ _1\"></span> samodzielnego zakupu <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>przedstawienia do u<span class=\"_ _0\"></span>morzenia praw <span class=\"_ _0\"></span><span class=\"ff5\">maj\u0105tkowych wynikaj\u0105cych <span class=\"_ _0\"></span>ze</span> <span class=\"ff5\">\u015bwiadectw</span> <span class=\"ff5\">pochod<span class=\"_ _1\"></span>zenia <span class=\"_ _0\"></span>energii <span class=\"_ _0\"></span>lub uiszczenia <span class=\"_ _0\"></span>tzw. o<span class=\"_ _0\"></span>p\u0142aty zast\u0119pczej. </span>Prawa <span class=\"_ _8\"> </span>maj\u0105tkow<span class=\"_ _1\"></span>e <span class=\"_ _8\"> </span>wynikaj\u0105<span class=\"_ _1\"></span>ce <span class=\"_ _8\"> </span>ze<span class=\"ff4\"> </span>\u015bwiadectw <span class=\"_ _b\"> </span>pochodzenia <span class=\"_ _8\"> </span>energii <span class=\"_ _b\"> </span>wytworzonej <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>odnawialnych <span class=\"_ _8\"> </span>\u017ar\u00f3d\u0142ach <span class=\"_ _b\"> </span>ene<span class=\"_ _0\"></span>rgii <span class=\"_ _b\"> </span>powstaj\u0105 <span class=\"_ _8\"> </span>z <span class=\"_ _8\"> </span>chwil\u0105 <span class=\"_ _b\"> </span>zapisania <span class=\"_ _8\"> </span>ich <span class=\"_ _8\"> </span>w<span class=\"_ _0\"></span><span class=\"ff4\"> rejestrze<span class=\"_ _1\"></span> </span>\u015bwiadectw,<span class=\"ff4\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>wygasaj\u0105 z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>chwil\u0105 <span class=\"_ _0\"></span>ich u<span class=\"_ _0\"></span>morzenia. Termin <span class=\"_ _0\"></span>wykonania <span class=\"_ _0\"></span>obowi\u0105zku umorzenia <span class=\"_ _0\"></span>\u015bwiadectw p<span class=\"_ _0\"></span>ochodzenia lub <span class=\"_ _0\"></span>poniesienia <span class=\"_ _0\"></span>op\u0142at <span class=\"_ _0\"></span>zast\u0119pczy<span class=\"_ _0\"></span><span class=\"ff4\">ch <span class=\"_ _0\"></span>za <span class=\"_ _0\"></span>dany <span class=\"_ _0\"></span>rok </span>up\u0142ywa z dniem <span class=\"_ _1\"></span>30<span class=\"ff4\"> </span>czerwca nast\u0119pne<span class=\"_ _1\"></span>go roku. <span class=\"ff4\"> </span>\u015awiadectwa poc<span class=\"_ _1\"></span>hodzenia energii ujm<span class=\"_ _1\"></span>owane jako wart<span class=\"_ _1\"></span>o\u015bci niematerialn<span class=\"_ _1\"></span>e wyceniane s\u0105 pocz\u0105tkowo we<span class=\"_ _1\"></span>d\u0142ug ceny nabycia. <span class=\"ff4\"> </span>Wydatki <span class=\"_ _9\"></span>na <span class=\"_ _b\"></span>nabycie <span class=\"_ _9\"></span>\u015bwiadectw <span class=\"_ _9\"></span>pochodzenia <span class=\"_ _9\"></span>energii, <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>wzgl\u0119du <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>ich <span class=\"_ _9\"></span>specyficzny <span class=\"_ _9\"></span>charakter, <span class=\"_ _9\"></span>zosta\u0142y <span class=\"_ _9\"></span>uj\u0119te <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>skonsolidowanym <span class=\"_ _9\"></span>sp<span class=\"_ _9\"></span><span class=\"ff4\">rawozdaniu <span class=\"_ _9\"></span>z </span>przep\u0142yw\u00f3w pieni\u0119\u017cnych w<span class=\"ff4\"> </span>prze<span class=\"_ _1\"></span>p\u0142ywach pieni\u0119\u017cnyc<span class=\"_ _1\"></span>h z<span class=\"ff4\"> </span>dzia\u0142alno\u015bci opera<span class=\"_ _1\"></span>cyjnej<span class=\"ff4\">. </span>W warto\u015bciach niemateri<span class=\"_ _1\"></span>alnych Grupa preze<span class=\"_ _1\"></span>ntuje zakupione na rynk<span class=\"_ _1\"></span>u <span class=\"ffa\">prawa do emisji CO<span class=\"_ _1c\"> </span></span>2<span class=\"_ _1c\"> </span>, k<span class=\"ff5 ls0\">t\u00f3re wyceniane s\u0105 poc<span class=\"_ _1\"></span>z\u0105tkowo wed\u0142ug ceny n<span class=\"_ _1\"></span>abycia. Nabyte praw<span class=\"_ _1\"></span>a </span>do emisji <span class=\"_ _0\"></span>nie podlegaj\u0105 <span class=\"_ _0\"></span>amortyzacji, gdy\u017c ich <span class=\"_ _0\"></span>warto\u015b\u0107 rezydualna <span class=\"_ _0\"></span>nie jest <span class=\"_ _0\"></span>ni\u017csza ni\u017c <span class=\"_ _0\"></span>cena nabycia. P<span class=\"_ _0\"></span>raw<span class=\"_ _0\"></span><span class=\"ff4\">a do<span class=\"_ _0\"></span> emisji CO<span class=\"_ _1c\"> </span></span>2 <span class=\"ff5\">s\u0105 <span class=\"_ _0\"></span>poddawane analizie pod <span class=\"_ _0\"></span>k\u0105tem utraty </span>warto\u015bci. Na sza<span class=\"_ _1\"></span>cowan\u0105 w okr<span class=\"_ _1\"></span>esie sprawozdaw<span class=\"_ _1\"></span>czym emisj\u0119 CO<span class=\"_ _1c\"> </span>2 <span class=\"ff5\">Grupa tw<span class=\"_ _1\"></span>orzy rozliczeni<span class=\"_ _1\"></span>a mi\u0119dzyokresow<span class=\"_ _1\"></span>e koszt\u00f3w (pr<span class=\"_ _1\"></span>ezentowane jako z<span class=\"_ _1\"></span>obowi\u0105zania finans<span class=\"_ _1\"></span>owe </span>w <span class=\"_ _b\"> </span>pozycji <span class=\"_ _b\"> </span>rozliczenia <span class=\"_ _b\"></span>mi\u0119dzyokresowe <span class=\"_ _9\"></span>b<span class=\"_ _0\"></span>ierne <span class=\"_ _b\"> </span>\u2013<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _b\"></span>Nota <span class=\"_ _b\"> </span>7</span>.14.) <span class=\"_ _b\"> </span>w <span class=\"_ _b\"> </span>c<span class=\"_ _0\"></span>i\u0119\u017car <span class=\"_ _b\"></span>koszt\u00f3w <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>zia\u0142alno\u015bci <span class=\"_ _9\"></span>o<span class=\"_ _0\"></span>peracyjnej <span class=\"_ _b\"></span>(podatki <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>op\u0142aty). <span class=\"_ _9\"></span>P<span class=\"_ _0\"></span>rawa <span class=\"_ _b\"></span>do <span class=\"_ _b\"></span>emisji <span class=\"_ _b\"> </span>CO<span class=\"_ _1c\"> </span>2 <span class=\"_ _b\"> </span>otrzymywane nieodp\u0142atnie ujmow<span class=\"_ _1\"></span>ane s\u0105 wed\u0142ug <span class=\"_ _1\"></span>kosztu (zwykle z<span class=\"_ _1\"></span>ero) w ewidencji <span class=\"_ _1\"></span>pozabilansowej.<span class=\"_ _1c\"> </span>Prawo <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>ko<span class=\"_ _0\"></span>rzystani<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>informacji <span class=\"_ _0\"></span>geologicznej, z<span class=\"_ _0\"></span>akupione <span class=\"_ _0\"></span>licencje <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>r<span class=\"ff5\">ogramowanie <span class=\"_ _0\"></span>komputerowe, <span class=\"_ _0\"></span>autorskie <span class=\"_ _0\"></span>prawa <span class=\"_ _0\"></span>maj\u0105tkowe <span class=\"_ _0\"></span>aktywowane <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wysoko\u015bci </span>koszt\u00f3w poniesi<span class=\"_ _1\"></span>onych na ich nabycie. A<span class=\"_ _1\"></span>ktywowa<span class=\"_ _1\"></span>ne koszty odpisuje <span class=\"_ _1\"></span>si\u0119 przez szaco<span class=\"_ _1\"></span>wany okres u\u017cyt<span class=\"_ _1\"></span>kowania, kt\u00f3ry wyn<span class=\"_ _1\"></span>osi odpowiedn<span class=\"_ _0\"></span><span class=\"ff4\">io: </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Informacja geol<span class=\"_ _1\"></span>ogiczna<span class=\"ls4\">                    <span class=\"_ _0\"></span>        </span>  <span class=\"_ _0\"></span>           <span class=\"_ _1\"></span>                                 <span class=\"_ _1\"></span>                            5-75 lat, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Oprogramowani<span class=\"_ _1\"></span>e komputerowe<span class=\"ls4\">                        <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>              <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>           <span class=\"_ _0\"></span>     </span>1<span class=\"_ _0\"></span>-28 lat, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Autorskie prawa m<span class=\"_ _1\"></span>aj\u0105tkowe<span class=\"ff4 ls4\">                      <span class=\"_ _0\"></span><span class=\"ls0\">                      <span class=\"_ _1\"></span>                                  <span class=\"_ _1\"></span>                 3-58 lat, </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Koszty prac r<span class=\"_ _1\"></span>ozwojowych<span class=\"ls4\">                       <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>              <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>           <span class=\"_ _0\"></span>     </span>5<span class=\"_ _0\"></span>-56 lat.<span class=\"_ _1c\"> </span></span></span><div class=\"c wbc h61 gs67e\"><div class=\"t m0 x2 h17 ya1 ff3 fs4 fce sc0 ls0 ws0\">ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w8 h4 gs67f\"><div class=\"t m0 x8 h73 y682 ffa fs4 fc0 sc0 ls0 ws0\">Utrata <span class=\"ff9\">warto\u015bci</span> </div><div class=\"t m0 x8 h10 y683 ff5 fs4 fc0 sc0 ls0 ws0\">Grupa ocenia <span class=\"_ _1\"></span>na ka\u017cdy <span class=\"_ _1\"></span>dzie\u0144 k<span class=\"_ _1\"></span>o\u0144cz\u0105cy okr<span class=\"_ _1\"></span>es sprawozdawc<span class=\"_ _1\"></span>zy czy zai<span class=\"_ _1\"></span>stnia\u0142y obie<span class=\"_ _1\"></span>ktywne przes\u0142anki <span class=\"_ _1\"></span>mog\u0105ce <span class=\"_ _1\"></span>wskazywa\u0107 <span class=\"_ _1\"></span>na utrat\u0119 <span class=\"_ _1\"></span>warto<span class=\"_ _0\"></span>\u015bci pow<span class=\"_ _1\"></span>y\u017cszych sk\u0142<span class=\"_ _1\"></span>adnik\u00f3w </div><div class=\"t m0 x8 h10 y684 ff5 fs4 fc0 sc0 ls0 ws0\">warto\u015bci  niem<span class=\"_ _1\"></span>aterialnych. <span class=\"_ _8\"> </span>Testy  na <span class=\"_ _8\"> </span>utrat\u0119  warto<span class=\"_ _1\"></span>\u015bci  dla  w<span class=\"_ _1\"></span>arto\u015bci  ni<span class=\"_ _1\"></span>ematerialnych<span class=\"_ _1\"></span>  s\u0105  pr<span class=\"_ _1\"></span>zeprowadzane  zgodnie  z <span class=\"_ _8\"> </span>zasadami  ra<span class=\"_ _1\"></span>chunkowo\u015bci <span class=\"_ _8\"> </span>przedstawionymi </div><div class=\"t m0 x8 h10 y685 ff4 fs4 fc0 sc0 ls0 ws0\">w Nocie 7.4.<span class=\"_ _1c\"> </span></div><div class=\"t m0 x8 h73 y686 ff9 fs4 fc0 sc0 ls0 ws0\">Okresy u\u017cytkowa<span class=\"_ _1\"></span>nia warto\u015bci niem<span class=\"_ _1\"></span>aterialnych<span class=\"ffa\"> </span></div><div class=\"t m0 x8 h10 y687 ff5 fs4 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _f\"> </span>okre\u015bla <span class=\"_ _f\"> </span>szacowan<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>okresy <span class=\"_ _f\"> </span>u\u017cytkowania, <span class=\"_ _d\"> </span>a <span class=\"_ _f\"> </span>p<span class=\"_ _0\"></span>oprzez <span class=\"_ _f\"> </span>to <span class=\"_ _f\"> </span>stawki <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span>mortyzacji <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>la <span class=\"_ _f\"> </span>poszczeg<span class=\"_ _1\"></span>\u00f3lnych <span class=\"_ _f\"> </span>warto\u015bci <span class=\"_ _f\"> </span>niemateri<span class=\"_ _1\"></span>alnych. <span class=\"_ _f\"> </span>Szac<span class=\"_ _0\"></span><span class=\"ff4\">unek <span class=\"_ _f\"> </span>ten <span class=\"_ _f\"> </span>opiera </span></div><div class=\"t m0 x8 h10 y688 ff5 fs4 fc0 sc0 ls0 ws0\">si\u0119<span class=\"ff4\"> <span class=\"ls10\">na</span> </span>oczekiwanym <span class=\"_ _b\"></span>okresie <span class=\"_ _b\"> </span>ekonomicznej <span class=\"_ _b\"> </span>u\u017cyteczno\u015bci <span class=\"_ _b\"> </span>tych <span class=\"_ _8\"> </span>aktyw\u00f3w. <span class=\"_ _b\"></span>Poprawno\u015b\u0107 <span class=\"_ _b\"></span>stosowanych <span class=\"_ _b\"></span>okres\u00f3w <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>tawek <span class=\"_ _b\"></span>amortyza<span class=\"_ _0\"></span>cyjnych <span class=\"_ _b\"> </span>oraz <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span>arto\u015b\u0107 <span class=\"_ _b\"></span>ko\u0144cowa </div><div class=\"t m0 x8 h10 y689 ff5 fs4 fc0 sc0 ls0 ws0\">warto\u015bci <span class=\"_ _0\"></span>niematerialnych <span class=\"_ _0\"></span>podlegaj\u0105 <span class=\"_ _0\"></span>corocznej <span class=\"_ _0\"></span>weryfikacji raz<span class=\"_ _0\"></span><span class=\"ff4\"> w <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>w <span class=\"ls4\">IV</span> </span>kwartale,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>celu <span class=\"_ _0\"></span>dokonania <span class=\"_ _0\"></span>odpowiednic<span class=\"_ _1\"></span>h <span class=\"_ _0\"></span>korekt <span class=\"_ _9\"></span>odpis\u00f3w amortyzacyjnych <span class=\"_ _0\"></span>pocz\u0105wszy </div><div class=\"t m0 x8 h10 y68a ff4 fs4 fc0 sc0 ls5 ws0\">od<span class=\"ls0\"> <span class=\"ff5\">nast\u0119pne<span class=\"_ _1\"></span>go <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>obrot<span class=\"_ _1\"></span>owego. <span class=\"_ _0\"></span><span class=\"ff4\">Przeprowadzona <span class=\"_ _0\"></span>w <span class=\"ls4\">IV</span> kwartale <span class=\"_ _0\"></span>2022 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>wer</span>yfikacj<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tawek a<span class=\"_ _0\"></span>mortyzacyjn<span class=\"_ _1\"></span>ych <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>niematerialnych <span class=\"_ _0\"></span>spowodowa\u0142a <span class=\"_ _0\"></span>spadek </span></span></div><div class=\"t m0 x8 h10 y68b ff4 fs4 fc0 sc0 ls0 ws0\">amortyzacji w<span class=\"_ _0\"></span> 2023 roku o<span class=\"_ _0\"></span> 0,7 mln <span class=\"ff5\">PLN wzgl\u0119dem <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>poprzedniego.</span> <span class=\"_ _0\"></span>Natomiast <span class=\"_ _0\"></span>weryfikacja <span class=\"_ _0\"></span>stawek <span class=\"_ _0\"></span>amortyzacyjnyc<span class=\"_ _1\"></span>h <span class=\"_ _0\"></span>przeprowadzona w<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>IV <span class=\"_ _0\"></span>kwartale <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>roku </div><div class=\"t m0 x8 h10 y68c ff4 fs4 fc0 sc0 ls0 ws0\">nie spowoduje zmi<span class=\"_ _1\"></span>an amortyzacji w <span class=\"_ _1\"></span>kolejnym roku.<span class=\"_ _1c\"> </span></div><div class=\"t m0 x8 h54 y3a1 ff3 fs1 fc1 sc0 ls0 ws0\">WARTO\u015aCI NIEMATERIALNE<span class=\"ff2\"> </span></div></div><div class=\"c wcc h48 gs680\"><div class=\"t m0 x16 h17 ya ff2 fs4 fc2 sc0 ls0 ws0\">Nota<span class=\"fc0\"> </span></div></div><div class=\"c w45 h48 gs681\"><div class=\"t m0 x12 h17 y282 ff2 fs4 fc0 sc0 ls0 ws0\">Informacja </div><div class=\"t m0 x1a h17 y26a ff2 fs4 fc0 sc0 ls0 ws0\">geologiczna </div></div><div class=\"c w88 h48 gs682\"><div class=\"t m0 x28 h17 y16d ff3 fs4 fc0 sc0 ls0 ws0\">\u015awiadectwa<span class=\"ff2\"> </span></div><div class=\"t m0 x16 h17 ya ff2 fs4 fc0 sc0 ls0 ws0\">pochodzenia </div><div class=\"t m0 x14 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">energii </div></div><div class=\"c wc1 h48 gs683\"><div class=\"t m0 x1a h17 y16d ff2 fs4 fc0 sc0 ls0 ws0\">Prawa do </div><div class=\"t m0 x32 h17 ya ff2 fs4 fc0 sc0 ls0 ws0\">emisji </div><div class=\"t m0 x14 h17 y12 ff2 fs4 fc0 sc0 ls9 ws0\">CO<span class=\"_ _1c\"> </span></div><div class=\"t m0 x52 hc4 y3a6 ff2 fsa fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c wcd h48 gs684\"><div class=\"t m0 x2e h17 y16d ff2 fs4 fc0 sc0 ls0 ws0\">Oprogramo-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x3f h17 ya ff2 fs4 fc0 sc0 ls0 ws0\">wanie </div><div class=\"t m0 x2 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">komputerowe<span class=\"_ _1\"></span> </div></div><div class=\"c wce h48 gs685\"><div class=\"t m0 x28 h17 y282 ff2 fs4 fc0 sc0 ls0 ws0\">Koszty prac </div><div class=\"t m0 x16 h17 y26a ff2 fs4 fc0 sc0 ls0 ws0\">rozwojowych </div></div><div class=\"c wcf h48 gs686\"><div class=\"t m0 x42 h17 y16d ff3 fs4 fc0 sc0 ls0 ws0\">Pozosta\u0142e </div><div class=\"t m0 x17 h17 ya ff3 fs4 fc0 sc0 ls0 ws0\">warto\u015bci<span class=\"ff2\"> </span></div><div class=\"t m0 x65 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">niematerialne </div></div><div class=\"c wd0 h48 gs687\"><div class=\"t m0 x41 h17 ya ff2 fs4 fc0 sc0 ls0 ws0\">Razem </div></div><div class=\"c wcb h91 gs688\"><div class=\"t m0 x4 h17 y186 ff2 fs4 fc0 sc0 ls0 ws0\">STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA 2023 </div><div class=\"t m0 x4 h17 y68 ff9 fs2 fc0 sc0 ls0 ws0\">(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs4\"> </span></div></div><div class=\"c wcb h91 gs689\"><div class=\"t m0 x4 h16 y186 ff7 fs4 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 brutto<span class=\"ff1\"> </span></div><div class=\"t m0 x4 h16 y68 ff5 fs2 fc0 sc0 ls0 ws0\">(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff1 fs4\"> </span></div></div><div class=\"c w45 h91 gs68a\"><div class=\"t m0 x24 h16 y63 ff1 fs4 fc0 sc0 ls0 ws0\">33,6 </div></div><div class=\"c w88 h91 gs68b\"><div class=\"t m0 xba h16 y63 ff1 fs4 fc0 sc0 ls0 ws0\">24,6 </div></div><div class=\"c wc1 h91 gs68c\"><div class=\"t m0 x14 h16 y63 ff1 fs4 fc0 sc0 ls0 ws0\">16,8 </div></div><div class=\"c wcd h91 gs68d\"><div class=\"t m0 x24 h16 y63 ff1 fs4 fc0 sc0 ls0 ws0\">104,6 </div></div><div class=\"c wce h91 gs68e\"><div class=\"t m0 xba h16 y63 ff1 fs4 fc0 sc0 ls0 ws0\">42,2 </div></div><div class=\"c wcf h91 gs68f\"><div class=\"t m0 x29 h16 y63 ff1 fs4 fc0 sc0 ls0 ws0\">20,0 </div></div><div class=\"c wd0 h91 gs690\"><div class=\"t m0 x17 h16 y63 ff1 fs4 fc0 sc0 ls0 ws0\">241,8 </div></div><div class=\"c wcb h91 gs691\"><div class=\"t m0 x4 h16 y186 ff1 fs4 fc0 sc0 ls0 ws0\">Umorzenie**  </div><div class=\"t m0 x4 h16 y68 ff5 fs2 fc0 sc0 ls0 ws0\">(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff1 fs4\"> </span></div></div><div class=\"c w45 h91 gs692\"><div class=\"t m0 x45 h16 y63 ff1 fs4 fc0 sc0 ls0 ws0\">(24,9) </div></div><div class=\"c w88 h91 gs693\"><div class=\"t m0 x2a h16 y63 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc1 h91 gs694\"><div class=\"t m0 x52 h16 y63 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wcd h91 gs695\"><div class=\"t m0 x5e h16 y63 ff1 fs4 fc0 sc0 ls0 ws0\">(87,4) </div></div><div class=\"c wce h91 gs696\"><div class=\"t m0 x24 h16 y63 ff1 fs4 fc0 sc0 ls0 ws0\">(4,0) </div></div><div class=\"c wcf h91 gs697\"><div class=\"t m0 x49 h16 y63 ff1 fs4 fc0 sc0 ls0 ws0\">(9,5) </div></div><div class=\"c wd0 h91 gs698\"><div class=\"t m0 x42 h16 y63 ff1 fs4 fc0 sc0 ls0 ws0\">(125,8) </div></div><div class=\"c wcb h91 gs699\"><div class=\"t m0 x4 h17 y186 ff3 fs4 fc0 sc0 ls0 ws0\">WARTO\u015a\u0106 KSI\u0118G<span class=\"_ _1\"></span>OWA NETTO<span class=\"ff2\"> </span></div><div class=\"t m0 x4 h17 y68 ff9 fs2 fc0 sc0 ls0 ws0\">(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs4\"> </span></div></div><div class=\"c w45 h91 gs69a\"><div class=\"t m0 x1 h17 y63 ff2 fs4 fc0 sc0 ls0 ws0\">8,7 </div></div><div class=\"c w88 h91 gs69b\"><div class=\"t m0 xba h17 y63 ff2 fs4 fc0 sc0 ls0 ws0\">24,6 </div></div><div class=\"c wc1 h91 gs69c\"><div class=\"t m0 x14 h17 y63 ff2 fs4 fc0 sc0 ls0 ws0\">16,8 </div></div><div class=\"c wcd h91 gs69d\"><div class=\"t m0 x35 h17 y63 ff2 fs4 fc0 sc0 ls0 ws0\">17,2 </div></div><div class=\"c wce h91 gs69e\"><div class=\"t m0 xba h17 y63 ff2 fs4 fc0 sc0 ls0 ws0\">38,2 </div></div><div class=\"c wcf h91 gs69f\"><div class=\"t m0 x29 h17 y63 ff2 fs4 fc0 sc0 ls0 ws0\">10,5 </div></div><div class=\"c wd0 h91 gs6a0\"><div class=\"t m0 x17 h17 y63 ff2 fs4 fc0 sc0 ls0 ws0\">116,0 </div></div><div class=\"c wcb h70 gs6a1\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Nak\u0142ady inwesty<span class=\"_ _1\"></span>cyjne<span class=\"ff1\"> </span></div></div><div class=\"c w45 h70 gs6a2\"><div class=\"t m0 x2a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w88 h70 gs6a3\"><div class=\"t m0 x2a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc1 h70 gs6a4\"><div class=\"t m0 x14 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">75,6 </div></div><div class=\"c wcd h70 gs6a5\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wce h70 gs6a6\"><div class=\"t m0 x1c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wcf h70 gs6a7\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">29,9 </div></div><div class=\"c wd0 h70 gs6a8\"><div class=\"t m0 x17 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">105,5 </div></div><div class=\"c wcb h6f gs6a9\"><div class=\"t m0 x4 h16 y253 ff7 fs4 fc0 sc0 ls0 ws0\">Zwi\u0119kszenia<span class=\"ff1\"> </span></div></div><div class=\"c w45 h6f gs6aa\"><div class=\"t m0 x2a h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w88 h6f gs6ab\"><div class=\"t m0 xba h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">18,5 </div></div><div class=\"c wc1 h6f gs6ac\"><div class=\"t m0 x52 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wcd h6f gs6ad\"><div class=\"t m0 x33 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wce h6f gs6ae\"><div class=\"t m0 x1c h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wcf h6f gs6af\"><div class=\"t m0 x34 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">5,9 </div></div><div class=\"c wd0 h6f gs6b0\"><div class=\"t m0 x31 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">24,4 </div></div><div class=\"c wcb h89 gs6b1\"><div class=\"t m0 x4 h16 y692 ff7 fs4 fc0 sc0 ls0 ws0\">Przesuni\u0119cie z wart<span class=\"_ _1\"></span>o\u015bci </div><div class=\"t m0 x4 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">niematerialnych w t<span class=\"_ _1\"></span>oku </div></div><div class=\"c w45 h89 gs6b2\"><div class=\"t m0 x2a h16 y693 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w88 h89 gs6b3\"><div class=\"t m0 x2a h16 y693 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc1 h89 gs6b4\"><div class=\"t m0 x52 h16 y693 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wcd h89 gs6b5\"><div class=\"t m0 x35 h16 y693 ff1 fs4 fc0 sc0 ls0 ws0\">29,2 </div></div><div class=\"c wce h89 gs6b6\"><div class=\"t m0 x1 h16 y693 ff1 fs4 fc0 sc0 ls0 ws0\">2,1 </div></div><div class=\"c wcf h89 gs6b7\"><div class=\"t m0 x47 h16 y693 ff1 fs4 fc0 sc0 ls0 ws0\">(31,3) </div></div><div class=\"c wd0 h89 gs6b8\"><div class=\"t m0 x29 h16 y693 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wcb h70 gs6b9\"><div class=\"t m0 x4 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Zmniejszenia </div></div><div class=\"c w45 h70 gs6ba\"><div class=\"t m0 x2a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w88 h70 gs6bb\"><div class=\"t m0 x14 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(30,3)*** </div></div><div class=\"c wc1 h70 gs6bc\"><div class=\"t m0 x52 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wcd h70 gs6bd\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wce h70 gs6be\"><div class=\"t m0 x1c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wcf h70 gs6bf\"><div class=\"t m0 x49 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(0,6) </div></div><div class=\"c wd0 h70 gs6c0\"><div class=\"t m0 x17 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(30,9) </div></div><div class=\"c wcb h6f gs6c1\"><div class=\"t m0 x4 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">Amortyzacja </div></div><div class=\"c w45 h6f gs6c2\"><div class=\"t m0 x24 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">(0,3) </div></div><div class=\"c w88 h6f gs6c3\"><div class=\"t m0 x2a h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc1 h6f gs6c4\"><div class=\"t m0 x52 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wcd h6f gs6c5\"><div class=\"t m0 x47 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">(9,1) </div></div><div class=\"c wce h6f gs6c6\"><div class=\"t m0 x24 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">(1,2) </div></div><div class=\"c wcf h6f gs6c7\"><div class=\"t m0 x49 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">(0,5) </div></div><div class=\"c wd0 h6f gs6c8\"><div class=\"t m0 x17 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">(11,1) </div></div><div class=\"c wcb h70 gs6c9\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Odpis aktualizuj<span class=\"_ _1\"></span>\u0105cy <span class=\"ff1\">- utworzenie </span></div></div><div class=\"c wcc h70 gs6ca\"><div class=\"t m0 x1a h16 y12 ff1 fs4 fc2 sc0 ls0 ws0\">7.4 </div></div><div class=\"c w45 h70 gs6cb\"><div class=\"t m0 x2a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w88 h70 gs6cc\"><div class=\"t m0 x2a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc1 h70 gs6cd\"><div class=\"t m0 x52 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wcd h70 gs6ce\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wce h70 gs6cf\"><div class=\"t m0 x1c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wcf h70 gs6d0\"><div class=\"t m0 x49 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(5,2) </div></div><div class=\"c wd0 h70 gs6d1\"><div class=\"t m0 x45 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(5,2) </div></div><div class=\"c wcb h4b gs6d2\"><div class=\"t m0 x4 h17 y74 ff3 fs4 fc0 sc0 ls0 ws0\">WARTO\u015a\u0106 KSI\u0118G<span class=\"_ _1\"></span>OWA NETTO<span class=\"ff2\"> </span></div></div><div class=\"c w45 h4b gs6d3\"><div class=\"t m0 x1 h17 y74 ff2 fs4 fc0 sc0 ls0 ws0\">8,4 </div></div><div class=\"c w88 h4b gs6d4\"><div class=\"t m0 xba h17 y74 ff2 fs4 fc0 sc0 ls0 ws0\">12,8 </div></div><div class=\"c wc1 h4b gs6d5\"><div class=\"t m0 x14 h17 y74 ff2 fs4 fc0 sc0 ls0 ws0\">92,4 </div></div><div class=\"c wcd h4b gs6d6\"><div class=\"t m0 x35 h17 y74 ff2 fs4 fc0 sc0 ls0 ws0\">37,3 </div></div><div class=\"c wce h4b gs6d7\"><div class=\"t m0 xba h17 y74 ff2 fs4 fc0 sc0 ls0 ws0\">39,1 </div></div><div class=\"c wcf h4b gs6d8\"><div class=\"t m0 x34 h17 y74 ff2 fs4 fc0 sc0 ls0 ws0\">8,7 </div></div><div class=\"c wd0 h4b gs6d9\"><div class=\"t m0 x17 h17 y74 ff2 fs4 fc0 sc0 ls0 ws0\">198,7 </div></div><div class=\"c wcb h4b gs6da\"><div class=\"t m0 x4 h54 y487 ff2 fs4 fc0 sc0 ls0 ws0\">STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2023<span class=\"fs1\"> </span></div></div><div class=\"c wcb hc5 gs6db\"><div class=\"t m0 x4 h16 y3a6 ff7 fs4 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 brutto<span class=\"ff1\"> </span></div></div><div class=\"c w45 hc5 gs6dc\"><div class=\"t m0 x24 h16 y3a6 ff1 fs4 fc0 sc0 ls0 ws0\">33,6 </div></div><div class=\"c w88 hc5 gs6dd\"><div class=\"t m0 xba h16 y3a6 ff1 fs4 fc0 sc0 ls0 ws0\">12,8 </div></div><div class=\"c wc1 hc5 gs6de\"><div class=\"t m0 x14 h16 y3a6 ff1 fs4 fc0 sc0 ls0 ws0\">92,4 </div></div><div class=\"c wcd hc5 gs6df\"><div class=\"t m0 x24 h16 y3a6 ff1 fs4 fc0 sc0 ls0 ws0\">133,9 </div></div><div class=\"c wce hc5 gs6e0\"><div class=\"t m0 xba h16 y3a6 ff1 fs4 fc0 sc0 ls0 ws0\">44,4 </div></div><div class=\"c wcf hc5 gs6e1\"><div class=\"t m0 x29 h16 y3a6 ff1 fs4 fc0 sc0 ls0 ws0\">23,4 </div></div><div class=\"c wd0 hc5 gs6e2\"><div class=\"t m0 x17 h16 y3a6 ff1 fs4 fc0 sc0 ls0 ws0\">340,5 </div></div><div class=\"c wcb hc5 gs6e3\"><div class=\"t m0 x4 h16 y3a6 ff1 fs4 fc0 sc0 ls0 ws0\">Umorzenie** </div></div><div class=\"c w45 hc5 gs6e4\"><div class=\"t m0 x45 h16 y3a6 ff1 fs4 fc0 sc0 ls0 ws0\">(25,2) </div></div><div class=\"c w88 hc5 gs6e5\"><div class=\"t m0 x2a h16 y3a6 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc1 hc5 gs6e6\"><div class=\"t m0 x52 h16 y3a6 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wcd hc5 gs6e7\"><div class=\"t m0 x5e h16 y3a6 ff1 fs4 fc0 sc0 ls0 ws0\">(96,6) </div></div><div class=\"c wce hc5 gs6e8\"><div class=\"t m0 x24 h16 y3a6 ff1 fs4 fc0 sc0 ls0 ws0\">(5,3) </div></div><div class=\"c wcf hc5 gs6e9\"><div class=\"t m0 x47 h16 y3a6 ff1 fs4 fc0 sc0 ls0 ws0\">(14,7) </div></div><div class=\"c wd0 hc5 gs6ea\"><div class=\"t m0 x42 h16 y3a6 ff1 fs4 fc0 sc0 ls0 ws0\">(141,8) </div></div><div class=\"c wcb h1f gs6eb\"><div class=\"t m0 x4 h17 yb ff3 fs4 fcb sc0 ls0 ws0\">WARTO\u015a\u0106 KSI\u0118G<span class=\"_ _1\"></span>OWA NETTO<span class=\"ff2\"> </span></div></div><div class=\"c w45 h1f gs6ec\"><div class=\"t m0 x1 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">8,4 </div></div><div class=\"c w88 h1f gs6ed\"><div class=\"t m0 xba h17 yb ff2 fs4 fcb sc0 ls0 ws0\">12,8 </div></div><div class=\"c wc1 h1f gs6ee\"><div class=\"t m0 x14 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">92,4 </div></div><div class=\"c wcd h1f gs6ef\"><div class=\"t m0 x35 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">37,3 </div></div><div class=\"c wce h1f gs6f0\"><div class=\"t m0 xba h17 yb ff2 fs4 fcb sc0 ls0 ws0\">39,1 </div></div><div class=\"c wcf h1f gs6f1\"><div class=\"t m0 x34 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">8,7 </div></div><div class=\"c wd0 h1f gs6f2\"><div class=\"t m0 x17 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">198,7 </div></div><div class=\"c w8 h4 gs67f\"><div class=\"t m0 x8 h9 y18a ff4 fs2 fc0 sc0 ls0 ws0\">*<span class=\"ls6\">     </span><span class=\"ff5\">Dane prz<span class=\"_ _0\"></span>ekszta\u0142cone w zwi\u0105zku z<span class=\"_ _0\"></span> zastosowan\u0105 zmian\u0105 zas<span class=\"_ _0\"></span>ad (polityki) rachunkowo\u015bci<span class=\"_ _0\"></span>, kt\u00f3ra zosta\u0142a szerz<span class=\"_ _0\"></span>ej opisana w Nocie 2.6.<span class=\"_ _9\"></span></span> </div><div class=\"t m0 x8 h9 y69a ff4 fs2 fc0 sc0 ls12 ws0\">**<span class=\"ls6\">   <span class=\"ls0\">Pozycja obejmuje <span class=\"ff5\">umorz<span class=\"_ _0\"></span>enie oraz odpisy <span class=\"_ _0\"></span>aktualizuj\u0105ce warto\u015bci <span class=\"_ _0\"></span>niematerialne.<span class=\"_ _0\"></span></span> </span></span></div><div class=\"t m0 x8 h9 y3d7 ff4 fs2 fc0 sc0 ls12 ws0\">***<span class=\"ls0\"> <span class=\"ff5\">Zgodnie z decyzjami Prezesa Urz\u0119<span class=\"_ _0\"></span>du Regulacji Energetyki<span class=\"_ _0\"></span> dotycz\u0105cymi umorzenia<span class=\"_ _0\"></span> \u015bwiadectw pochodzenia en<span class=\"_ _0\"></span>ergii.<span class=\"_ _0\"></span></span> </span></div></div><div class=\"c wd2 hc6 gs6f3\"><div class=\"t m0 x1a h17 y16c ff2 fs4 fc2 sc0 ls0 ws0\">Nota </div></div><div class=\"c wd3 hc6 gs6f4\"><div class=\"t m0 x2e h17 y69b ff2 fs4 fc0 sc0 ls0 ws0\">Informacja </div><div class=\"t m0 x16 h17 y26a ff2 fs4 fc0 sc0 ls0 ws0\">geologiczna </div></div><div class=\"c w45 hc6 gs6f5\"><div class=\"t m0 x28 h17 y69c ff3 fs4 fc0 sc0 ls0 ws0\">\u015awiadectwa<span class=\"ff2\"> </span></div><div class=\"t m0 x16 h17 y16c ff2 fs4 fc0 sc0 ls0 ws0\">pochodzenia </div><div class=\"t m0 x14 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">energii </div></div><div class=\"c wd4 hc6 gs6f6\"><div class=\"t m0 x2 h17 y69c ff2 fs4 fc0 sc0 ls0 ws0\">Prawa do </div><div class=\"t m0 xb h17 y16c ff2 fs4 fc0 sc0 ls0 ws0\">emisji </div><div class=\"t m0 x14 h17 y12 ff2 fs4 fc0 sc0 ls9 ws0\">CO<span class=\"_ _1c\"> </span></div><div class=\"t m0 xba hc4 y3a6 ff2 fsa fc0 sc0 ls0 ws0\">2<span class=\"_ _1c\"> </span></div><div class=\"t m0 x35 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c wd5 hc6 gs6f7\"><div class=\"t m0 x38 h17 y69c ff2 fs4 fc0 sc0 ls0 ws0\">Oprogramo-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x5e h17 y16c ff2 fs4 fc0 sc0 ls0 ws0\">wanie </div><div class=\"t m0 x1a h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">komputerowe<span class=\"_ _1\"></span> </div></div><div class=\"c wd6 hc6 gs6f8\"><div class=\"t m0 x28 h17 y69b ff2 fs4 fc0 sc0 ls0 ws0\">Koszty prac </div><div class=\"t m0 x16 h17 y26a ff2 fs4 fc0 sc0 ls0 ws0\">rozwojowych </div></div><div class=\"c w85 hc6 gs6f9\"><div class=\"t m0 x42 h17 y69c ff3 fs4 fc0 sc0 ls0 ws0\">Pozosta\u0142e </div><div class=\"t m0 x4a h17 y16c ff3 fs4 fc0 sc0 ls0 ws0\">warto\u015bci<span class=\"ff2\"> </span></div><div class=\"t m0 x2e h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">niematerialne </div></div><div class=\"c wd7 hc6 gs6fa\"><div class=\"t m0 x43 h17 y16c ff2 fs4 fc0 sc0 ls0 ws0\">Razem </div></div><div class=\"c wd1 h52 gs6fb\"><div class=\"t m0 x4 h17 y186 ff2 fs4 fc2 sc0 ls0 ws0\">STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA 2022 </div><div class=\"t m0 x4 h17 y68 ff9 fs2 fc2 sc0 ls0 ws0\">(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs4\"> </span></div></div><div class=\"c wd1 h6d gs6fc\"><div class=\"t m0 x4 h16 y5dd ff7 fs4 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 brutto<span class=\"ff1\"> </span></div><div class=\"t m0 x4 h16 yd5 ff5 fs2 fc0 sc0 ls0 ws0\">(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff1 fs4\"> </span></div></div><div class=\"c wd3 h6d gs6fd\"><div class=\"t m0 x5e h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">33,6 </div></div><div class=\"c w45 h6d gs6fe\"><div class=\"t m0 x3f h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">29,8 </div></div><div class=\"c wd4 h6d gs6ff\"><div class=\"t m0 x4a h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">0,2 </div></div><div class=\"c wd5 h6d gs700\"><div class=\"t m0 x1 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">99,2 </div></div><div class=\"c wd6 h6d gs701\"><div class=\"t m0 xba h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">42,2 </div></div><div class=\"c w85 h6d gs702\"><div class=\"t m0 x29 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">16,2 </div></div><div class=\"c wd7 h6d gs703\"><div class=\"t m0 x14 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">221,2 </div></div><div class=\"c wd1 h6d gs704\"><div class=\"t m0 x4 h16 y2b9 ff1 fs4 fc0 sc0 ls0 ws0\">Umorzenie**  </div><div class=\"t m0 x4 h16 y268 ff4 fs2 fc0 sc0 ls0 ws0\">(dane <span class=\"ff5\">przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff1 fs4\"> </span></span></div></div><div class=\"c wd3 h6d gs705\"><div class=\"t m0 x4a h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">(24,1) </div></div><div class=\"c w45 h6d gs706\"><div class=\"t m0 x36 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd4 h6d gs707\"><div class=\"t m0 xba h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd5 h6d gs708\"><div class=\"t m0 x24 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">(80,1) </div></div><div class=\"c wd6 h6d gs709\"><div class=\"t m0 x24 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">(2,9) </div></div><div class=\"c w85 h6d gs70a\"><div class=\"t m0 x29 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">(7,9) </div></div><div class=\"c wd7 h6d gs70b\"><div class=\"t m0 x43 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">(115,0) </div></div><div class=\"c wd1 h66 gs70c\"><div class=\"t m0 x4 h17 y6a0 ff3 fs4 fc2 sc0 ls0 ws0\">WARTO\u015a\u0106 KSI\u0118G<span class=\"_ _1\"></span>OWA NETTO<span class=\"ff2\"> </span></div><div class=\"t m0 x4 h17 y6a1 ff9 fs2 fc2 sc0 ls0 ws0\">(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs4\"> </span></div></div><div class=\"c wd3 h66 gs70d\"><div class=\"t m0 x52 h17 y6a2 ff2 fs4 fc2 sc0 ls0 ws0\">9,5 </div></div><div class=\"c w45 h66 gs70e\"><div class=\"t m0 x3f h17 y6a2 ff2 fs4 fc2 sc0 ls0 ws0\">29,8 </div></div><div class=\"c wd4 h66 gs70f\"><div class=\"t m0 x4a h17 y6a2 ff2 fs4 fc2 sc0 ls0 ws0\">0,2 </div></div><div class=\"c wd5 h66 gs710\"><div class=\"t m0 x1 h17 y6a2 ff2 fs4 fc2 sc0 ls0 ws0\">19,1 </div></div><div class=\"c wd6 h66 gs711\"><div class=\"t m0 xba h17 y6a2 ff2 fs4 fc2 sc0 ls0 ws0\">39,3 </div></div><div class=\"c w85 h66 gs712\"><div class=\"t m0 x2a h17 y6a2 ff2 fs4 fc2 sc0 ls0 ws0\">8,3 </div></div><div class=\"c wd7 h66 gs713\"><div class=\"t m0 x14 h17 y6a2 ff2 fs4 fc2 sc0 ls0 ws0\">106,2 </div></div><div class=\"c wd1 hb5 gs714\"><div class=\"t m0 x4 h16 y210 ff7 fs4 fc0 sc0 ls0 ws0\">Nak\u0142ady inwesty<span class=\"_ _1\"></span>cyjne<span class=\"ff1\"> </span></div></div><div class=\"c wd3 hb5 gs715\"><div class=\"t m0 x36 h16 y210 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w45 hb5 gs716\"><div class=\"t m0 x36 h16 y210 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd4 hb5 gs717\"><div class=\"t m0 xba h16 y210 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd5 hb5 gs718\"><div class=\"t m0 x76 h16 y210 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd6 hb5 gs719\"><div class=\"t m0 x1c h16 y210 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w85 hb5 gs71a\"><div class=\"t m0 x29 h16 y210 ff1 fs4 fc0 sc0 ls0 ws0\">26,9 </div></div><div class=\"c wd7 hb5 gs71b\"><div class=\"t m0 x8f h16 y210 ff1 fs4 fc0 sc0 ls0 ws0\">26,9<span class=\"_ _1c\"> </span> </div></div><div class=\"c wd1 hc7 gs71d\"><div class=\"t m0 x4 h16 y68 ff7 fs4 fc0 sc0 ls0 ws0\">Zwi\u0119kszenia<span class=\"ff1\"> </span></div></div><div class=\"c wd3 hc7 gs71e\"><div class=\"t m0 x36 h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w45 hc7 gs71f\"><div class=\"t m0 x3f h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">27,9 </div></div><div class=\"c wd4 hc7 gs720\"><div class=\"t m0 xba h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd5 hc7 gs721\"><div class=\"t m0 x76 h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd6 hc7 gs722\"><div class=\"t m0 x1c h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w85 hc7 gs723\"><div class=\"t m0 x72 h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd7 hc7 gs724\"><div class=\"t m0 x8f h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">27,9 </div></div><div class=\"c wd1 hc8 gs725\"><div class=\"t m0 x4 h16 y21d ff7 fs4 fc0 sc0 ls0 ws0\">Przesuni\u0119cia z wart<span class=\"_ _1\"></span>o\u015bci </div><div class=\"t m0 x4 h16 y21e ff1 fs4 fc0 sc0 ls0 ws0\">niematerialnych w t<span class=\"_ _1\"></span>oku </div></div><div class=\"c wd4 hc8 gs726\"><div class=\"t m0 x14 h16 y151 ff1 fs4 fc0 sc0 ls0 ws0\">16,8 </div></div><div class=\"c wd5 hc8 gs727\"><div class=\"t m0 x36 h16 y151 ff1 fs4 fc0 sc0 ls0 ws0\">6,2 </div></div><div class=\"c wd6 hc8 gs728\"><div class=\"t m0 x1 h16 y151 ff1 fs4 fc0 sc0 ls0 ws0\">0,1 </div></div><div class=\"c w85 hc8 gs729\"><div class=\"t m0 x35 h16 y151 ff1 fs4 fc0 sc0 ls0 ws0\">(23,1) </div></div><div class=\"c wd7 hc8 gs72a\"><div class=\"t m0 x49 h16 y151 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd1 hc7 gs72b\"><div class=\"t m0 x4 h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">Zmniejszenia </div></div><div class=\"c wd3 hc7 gs72c\"><div class=\"t m0 x36 h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w45 hc7 gs72d\"><div class=\"t m0 x14 h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">(33,1)*** </div></div><div class=\"c wd4 hc7 gs72e\"><div class=\"t m0 x50 h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">(0,2) </div></div><div class=\"c wd5 hc7 gs72f\"><div class=\"t m0 x35 h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">(0,1) </div></div><div class=\"c wd6 hc7 gs730\"><div class=\"t m0 x1c h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w85 hc7 gs731\"><div class=\"t m0 x29 h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">(0,1) </div></div><div class=\"c wd7 hc7 gs732\"><div class=\"t m0 x50 h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">(33,5) </div></div><div class=\"c wd1 hc7 gs733\"><div class=\"t m0 x4 h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">Amortyzacja </div></div><div class=\"c wd3 hc7 gs734\"><div class=\"t m0 x3f h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">(0,4) </div></div><div class=\"c w45 hc7 gs735\"><div class=\"t m0 x36 h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd4 hc7 gs736\"><div class=\"t m0 xba h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd5 hc7 gs737\"><div class=\"t m0 x35 h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">(8,0) </div></div><div class=\"c wd6 hc7 gs738\"><div class=\"t m0 x24 h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">(1,2) </div></div><div class=\"c w85 hc7 gs739\"><div class=\"t m0 x29 h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">(0,4) </div></div><div class=\"c wd7 hc7 gs73a\"><div class=\"t m0 x50 h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">(10,0) </div></div><div class=\"c wd1 hc7 gs73b\"><div class=\"t m0 x4 h16 y68 ff7 fs4 fc0 sc0 ls0 ws0\">Odpis aktualizuj<span class=\"_ _1\"></span>\u0105cy <span class=\"ff1\">- utworzenie </span></div></div><div class=\"c wd2 hc7 gs73c\"><div class=\"t m0 x2e h16 y68 ff1 fs4 fc2 sc0 ls0 ws0\">7.4 </div></div><div class=\"c wd3 hc7 gs73d\"><div class=\"t m0 x3f h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">(0,4) </div></div><div class=\"c w45 hc7 gs73e\"><div class=\"t m0 x36 h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd4 hc7 gs73f\"><div class=\"t m0 xba h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd5 hc7 gs740\"><div class=\"t m0 x76 h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd6 hc7 gs741\"><div class=\"t m0 x1c h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w85 hc7 gs742\"><div class=\"t m0 x29 h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">(1,1) </div></div><div class=\"c wd7 hc7 gs743\"><div class=\"t m0 x4a h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">(1,5) </div></div><div class=\"c wd1 h76 gs744\"><div class=\"t m0 x4 h17 y172 ff3 fs4 fc0 sc0 ls0 ws0\">WARTO\u015a\u0106 KSI\u0118G<span class=\"_ _1\"></span>OWA NETTO<span class=\"ff2\"> </span></div><div class=\"t m0 x4 h17 y12 ffa fs2 fc0 sc0 ls0 ws0\">(dane <span class=\"ff9\">przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs4\"> </span></span></div></div><div class=\"c wd3 h76 gs745\"><div class=\"t m0 x52 h17 y20e ff2 fs4 fc0 sc0 ls0 ws0\">8,7 </div></div><div class=\"c w45 h76 gs746\"><div class=\"t m0 x3f h17 y20e ff2 fs4 fc0 sc0 ls0 ws0\">24,6 </div></div><div class=\"c wd4 h76 gs747\"><div class=\"t m0 x14 h17 y20e ff2 fs4 fc0 sc0 ls0 ws0\">16,8 </div></div><div class=\"c wd5 h76 gs748\"><div class=\"t m0 x1 h17 y20e ff2 fs4 fc0 sc0 ls0 ws0\">17,2 </div></div><div class=\"c wd6 h76 gs749\"><div class=\"t m0 xba h17 y20e ff2 fs4 fc0 sc0 ls0 ws0\">38,2 </div></div><div class=\"c w85 h76 gs74a\"><div class=\"t m0 x29 h17 y20e ff2 fs4 fc0 sc0 ls0 ws0\">10,5 </div></div><div class=\"c wd7 h76 gs74b\"><div class=\"t m0 x14 h17 y20e ff2 fs4 fc0 sc0 ls0 ws0\">116,0 </div></div><div class=\"c wd1 h52 gs74c\"><div class=\"t m0 x4 h17 y172 ff2 fs4 fc0 sc0 ls0 ws0\">STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2022 </div><div class=\"t m0 x4 h54 y76 ff9 fs2 fc0 sc0 ls0 ws0\">(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs1\"> </span></div></div><div class=\"c wd1 h89 gs74d\"><div class=\"t m0 x4 h16 y2b9 ff7 fs4 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 brutto<span class=\"ff1\"> </span></div><div class=\"t m0 x4 h16 y268 ff5 fs2 fc0 sc0 ls0 ws0\">(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff1 fs4\"> </span></div></div><div class=\"c wd3 h89 gs74e\"><div class=\"t m0 x5e h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">33,6 </div></div><div class=\"c w45 h89 gs74f\"><div class=\"t m0 x24 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">24,6 </div></div><div class=\"c wd4 h89 gs750\"><div class=\"t m0 x14 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">16,8 </div></div><div class=\"c wd5 h89 gs751\"><div class=\"t m0 xba h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">104,6 </div></div><div class=\"c wd6 h89 gs752\"><div class=\"t m0 xba h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">42,2 </div></div><div class=\"c w85 h89 gs753\"><div class=\"t m0 x29 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">20,0 </div></div><div class=\"c wd7 h89 gs754\"><div class=\"t m0 x14 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">241,8 </div></div><div class=\"c wd1 h66 gs755\"><div class=\"t m0 x4 h16 y24d ff1 fs4 fc0 sc0 ls0 ws0\">Umorzenie** </div><div class=\"t m0 x4 h16 yd5 ff5 fs2 fc0 sc0 ls0 ws0\">(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff1 fs4\"> </span></div></div><div class=\"c wd3 h66 gs756\"><div class=\"t m0 x4a h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">(24,9) </div></div><div class=\"c w45 h66 gs757\"><div class=\"t m0 x2a h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd4 h66 gs758\"><div class=\"t m0 xba h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd5 h66 gs759\"><div class=\"t m0 x24 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">(87,4) </div></div><div class=\"c wd6 h66 gs75a\"><div class=\"t m0 x24 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">(4,0) </div></div><div class=\"c w85 h66 gs75b\"><div class=\"t m0 x29 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">(9,5) </div></div><div class=\"c wd7 h66 gs75c\"><div class=\"t m0 x43 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">(125,8) </div></div><div class=\"c wd1 h6d gs75d\"><div class=\"t m0 x4 h17 y290 ff3 fs4 fc0 sc0 ls0 ws0\">WARTO\u015a\u0106 KSI\u0118G<span class=\"_ _1\"></span>OWA NETTO<span class=\"ff2\"> </span></div><div class=\"t m0 x4 h54 yfd ff9 fs2 fc0 sc0 ls0 ws0\">(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs1\"> </span></div></div><div class=\"c wd3 h6d gs75e\"><div class=\"t m0 x52 h17 y63 ff2 fs4 fc0 sc0 ls0 ws0\">8,7 </div></div><div class=\"c w45 h6d gs75f\"><div class=\"t m0 x24 h17 y63 ff2 fs4 fc0 sc0 ls0 ws0\">24,6 </div></div><div class=\"c wd4 h6d gs760\"><div class=\"t m0 x14 h17 y63 ff2 fs4 fc0 sc0 ls0 ws0\">16,8 </div></div><div class=\"c wd5 h6d gs761\"><div class=\"t m0 x1 h17 y63 ff2 fs4 fc0 sc0 ls0 ws0\">17,2 </div></div><div class=\"c wd6 h6d gs762\"><div class=\"t m0 xba h17 y63 ff2 fs4 fc0 sc0 ls0 ws0\">38,2 </div></div><div class=\"c w85 h6d gs763\"><div class=\"t m0 x29 h17 y63 ff2 fs4 fc0 sc0 ls0 ws0\">10,5 </div></div><div class=\"c wd7 h6d gs764\"><div class=\"t m0 x14 h17 y63 ff2 fs4 fc0 sc0 ls0 ws0\">116,0<span class=\"_ _1c\"> </span> </div></div>*<span class=\"ls6\">     </span><span class=\"ff5\">Dane prz<span class=\"_ _0\"></span>ekszta\u0142cone w zwi\u0105zku z<span class=\"_ _0\"></span> zastosowan\u0105 zmian\u0105 zas<span class=\"_ _0\"></span>ad (polityki) rachunkowo\u015bci<span class=\"_ _0\"></span>, kt\u00f3ra zosta\u0142a szerz<span class=\"_ _0\"></span>ej opisana w Nocie 2.6.<span class=\"_ _9\"></span></span> **<span class=\"ls6\">   <span class=\"ls0\">Pozycja <span class=\"ff5\">obejmuje umorz<span class=\"_ _0\"></span>enie oraz odpisy ak<span class=\"_ _0\"></span>tualizuj\u0105ce warto\u015bci niema<span class=\"_ _0\"></span>terialne.<span class=\"_ _0\"></span></span> </span></span>***<span class=\"ls0\"> <span class=\"ff5\">Zgodnie z decyzjami Prezesa Urz\u0119<span class=\"_ _0\"></span>du Regulacji Energetyki<span class=\"_ _0\"></span> dotycz\u0105cymi umorzenia<span class=\"_ _0\"></span> \u015bwiadectw pochodzenia en<span class=\"_ _0\"></span>ergii.<span class=\"_ _1c\"> </span></span></span>AMORTYZACJA WARTO\u015aCI NIEMATERIALNYCH<span class=\"ff2\"> </span>2023 2022 Koszt <span class=\"ff7\">sprzedanych pr<span class=\"_ _1\"></span>odukt\u00f3w, mat<span class=\"_ _1\"></span>eria\u0142\u00f3w i towar\u00f3w<span class=\"ff1\"> </span></span>9,6 8,5 Koszty administrac<span class=\"_ _1\"></span>yjne 1,5 1,5 RAZEM AMORT<span class=\"_ _1\"></span>YZACJA WARTO\u015a<span class=\"_ _1\"></span>CI NIEMAT<span class=\"_ _1\"></span>ERIALNYCH<span class=\"ff2\"> </span>11,1 10,0<span class=\"_ _1c\"> </span> POZOSTA\u0141E INFORMACJE DOTYCZ\u0104CE WARTO\u015aCI NIEMATERIALNYCH<span class=\"ff2\"> </span>Rozliczenie otrzymanych nieodp\u0142atnie praw do emisji CO<span class=\"_ _1c\"> </span>2 <span class=\"ff7\">(w Mg) przedstawia po<span class=\"_ _1\"></span>ni\u017csza tabela:<span class=\"ff1\"> </span></span>2023 2022 \u015arednia liczba u<span class=\"_ _1\"></span>prawnie\u0144 przyznan<span class=\"_ _1\"></span>ych<span class=\"ff1\"> </span>835 412 835 418 Szacowane wyk<span class=\"_ _1\"></span>orzystanie uprawni<span class=\"_ _1\"></span>e\u0144<span class=\"ff1\"> </span>1 051 891 992 261 NIEDOB\u00d3R<span class=\"ff2\"> </span>(216 479) (156 843) Na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>grudnia <span class=\"_ _9\"></span>2023 <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>wart<span class=\"_ _0\"></span>o\u015b\u0107 <span class=\"_ _9\"></span>netto <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>niematerialnych <span class=\"_ _9\"></span>stanowi\u0105cych <span class=\"_ _9\"></span>zabezpieczenie <span class=\"_ _9\"></span>sp\u0142aty <span class=\"_ _9\"></span>zobowi\u0105za\u0144<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>wynosi <span class=\"_ _9\"></span>2,3 <span class=\"_ _9\"></span>mln <span class=\"_ _9\"></span>PLN (na <span class=\"ff7\">dzie\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _b\"></span>grudnia <span class=\"_ _b\"></span>2022 <span class=\"_ _9\"></span>roku: <span class=\"_ _b\"></span>5,6 <span class=\"_ _b\"></span>mln <span class=\"_ _9\"></span>PLN) <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>dotyczy <span class=\"_ _9\"></span>zabezpieczenia <span class=\"_ _b\"></span>sp\u0142aty <span class=\"_ _b\"></span>wierzytelno\u015bci <span class=\"_ _9\"></span>wynikaj\u0105cych <span class=\"_ _9\"></span>z <span class=\"_ _b\"></span>um\u00f3w <span class=\"_ _9\"></span>finansowania <span class=\"_ _b\"></span>d\u0142u\u017c<span class=\"_ _9\"></span></span>nego. Zabezpieczenia kredyt\u00f3w i po\u017cyczek zosta\u0142y opisane w<span class=\"ff1\"> Nocie 6.1.<span class=\"_ _1c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-501": {
   "value": "7.2.<span class=\"ffb ls0\"> <span class=\"ff3\">WARTO\u015aCI NIEMATERIALN<span class=\"_ _0\"></span>E<span class=\"ff2\"> </span></span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>WARTO\u015aCI NIE<span class=\"_ _1\"></span>MATERIALNE<span class=\"ffa\"> </span>Grupa posiada w s<span class=\"_ _1\"></span>zczeg\u00f3lno\u015bci na<span class=\"_ _1\"></span>st\u0119puj\u0105ce g\u0142\u00f3wn<span class=\"_ _1\"></span>e pozycje warto\u015b<span class=\"_ _1\"></span>ci niematerialnych:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">\u015bwiadectwa po<span class=\"_ _1\"></span>chodzenia energii,<span class=\"_ _1\"></span><span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">prawa do emisji <span class=\"_ _1\"></span>CO<span class=\"_ _1c\"> </span></span></span>2,<span class=\"_ _1c\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">informacja geol<span class=\"_ _1\"></span>ogiczna, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">koszty prac rozwoj<span class=\"_ _1\"></span>owych, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">oprogramowani<span class=\"_ _1\"></span>e komputerowe, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">autorskie prawa m<span class=\"_ _1\"></span>aj\u0105tkowe.<span class=\"ff4\"> </span></span></span>W  warto\u015bciach  niematerialnych  Jednostka  dominuj\u0105ca  prezentuje  <span class=\"ff9\">\u015bwiadectwa  pochodzenia  energii<span class=\"ff4\">  </span></span>nabyte  w <span class=\"_ _d\"> </span>celu<span class=\"_ _1\"></span>  spe\u0142nienia  obowi\u0105zku  ich<span class=\"ff4\"> umorzenia </span>wynikaj\u0105cego z <span class=\"_ _0\"></span>przepis\u00f3w Prawa <span class=\"_ _0\"></span>energetycznego. Ustawa o <span class=\"_ _0\"></span>odnawialnych \u017ar\u00f3d\u0142ach energii <span class=\"_ _0\"></span>daje sp\u00f3\u0142ce <span class=\"_ _0\"></span>posiadaj\u0105cej status o<span class=\"_ _0\"></span>dbiorc<span class=\"_ _0\"></span>y p<span class=\"_ _0\"></span>rzemys\u0142owe<span class=\"_ _1\"></span>go, <span class=\"_ _0\"></span>mo\u017cliwo\u015b\u0107<span class=\"_ _1\"></span> samodzielnego zakupu <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>przedstawienia do u<span class=\"_ _0\"></span>morzenia praw <span class=\"_ _0\"></span><span class=\"ff5\">maj\u0105tkowych wynikaj\u0105cych <span class=\"_ _0\"></span>ze</span> <span class=\"ff5\">\u015bwiadectw</span> <span class=\"ff5\">pochod<span class=\"_ _1\"></span>zenia <span class=\"_ _0\"></span>energii <span class=\"_ _0\"></span>lub uiszczenia <span class=\"_ _0\"></span>tzw. o<span class=\"_ _0\"></span>p\u0142aty zast\u0119pczej. </span>Prawa <span class=\"_ _8\"> </span>maj\u0105tkow<span class=\"_ _1\"></span>e <span class=\"_ _8\"> </span>wynikaj\u0105<span class=\"_ _1\"></span>ce <span class=\"_ _8\"> </span>ze<span class=\"ff4\"> </span>\u015bwiadectw <span class=\"_ _b\"> </span>pochodzenia <span class=\"_ _8\"> </span>energii <span class=\"_ _b\"> </span>wytworzonej <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>odnawialnych <span class=\"_ _8\"> </span>\u017ar\u00f3d\u0142ach <span class=\"_ _b\"> </span>ene<span class=\"_ _0\"></span>rgii <span class=\"_ _b\"> </span>powstaj\u0105 <span class=\"_ _8\"> </span>z <span class=\"_ _8\"> </span>chwil\u0105 <span class=\"_ _b\"> </span>zapisania <span class=\"_ _8\"> </span>ich <span class=\"_ _8\"> </span>w<span class=\"_ _0\"></span><span class=\"ff4\"> rejestrze<span class=\"_ _1\"></span> </span>\u015bwiadectw,<span class=\"ff4\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>wygasaj\u0105 z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>chwil\u0105 <span class=\"_ _0\"></span>ich u<span class=\"_ _0\"></span>morzenia. Termin <span class=\"_ _0\"></span>wykonania <span class=\"_ _0\"></span>obowi\u0105zku umorzenia <span class=\"_ _0\"></span>\u015bwiadectw p<span class=\"_ _0\"></span>ochodzenia lub <span class=\"_ _0\"></span>poniesienia <span class=\"_ _0\"></span>op\u0142at <span class=\"_ _0\"></span>zast\u0119pczy<span class=\"_ _0\"></span><span class=\"ff4\">ch <span class=\"_ _0\"></span>za <span class=\"_ _0\"></span>dany <span class=\"_ _0\"></span>rok </span>up\u0142ywa z dniem <span class=\"_ _1\"></span>30<span class=\"ff4\"> </span>czerwca nast\u0119pne<span class=\"_ _1\"></span>go roku. <span class=\"ff4\"> </span>\u015awiadectwa poc<span class=\"_ _1\"></span>hodzenia energii ujm<span class=\"_ _1\"></span>owane jako wart<span class=\"_ _1\"></span>o\u015bci niematerialn<span class=\"_ _1\"></span>e wyceniane s\u0105 pocz\u0105tkowo we<span class=\"_ _1\"></span>d\u0142ug ceny nabycia. <span class=\"ff4\"> </span>Wydatki <span class=\"_ _9\"></span>na <span class=\"_ _b\"></span>nabycie <span class=\"_ _9\"></span>\u015bwiadectw <span class=\"_ _9\"></span>pochodzenia <span class=\"_ _9\"></span>energii, <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>wzgl\u0119du <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>ich <span class=\"_ _9\"></span>specyficzny <span class=\"_ _9\"></span>charakter, <span class=\"_ _9\"></span>zosta\u0142y <span class=\"_ _9\"></span>uj\u0119te <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>skonsolidowanym <span class=\"_ _9\"></span>sp<span class=\"_ _9\"></span><span class=\"ff4\">rawozdaniu <span class=\"_ _9\"></span>z </span>przep\u0142yw\u00f3w pieni\u0119\u017cnych w<span class=\"ff4\"> </span>prze<span class=\"_ _1\"></span>p\u0142ywach pieni\u0119\u017cnyc<span class=\"_ _1\"></span>h z<span class=\"ff4\"> </span>dzia\u0142alno\u015bci opera<span class=\"_ _1\"></span>cyjnej<span class=\"ff4\">. </span>W warto\u015bciach niemateri<span class=\"_ _1\"></span>alnych Grupa preze<span class=\"_ _1\"></span>ntuje zakupione na rynk<span class=\"_ _1\"></span>u <span class=\"ffa\">prawa do emisji CO<span class=\"_ _1c\"> </span></span>2<span class=\"_ _1c\"> </span>, k<span class=\"ff5 ls0\">t\u00f3re wyceniane s\u0105 poc<span class=\"_ _1\"></span>z\u0105tkowo wed\u0142ug ceny n<span class=\"_ _1\"></span>abycia. Nabyte praw<span class=\"_ _1\"></span>a </span>do emisji <span class=\"_ _0\"></span>nie podlegaj\u0105 <span class=\"_ _0\"></span>amortyzacji, gdy\u017c ich <span class=\"_ _0\"></span>warto\u015b\u0107 rezydualna <span class=\"_ _0\"></span>nie jest <span class=\"_ _0\"></span>ni\u017csza ni\u017c <span class=\"_ _0\"></span>cena nabycia. P<span class=\"_ _0\"></span>raw<span class=\"_ _0\"></span><span class=\"ff4\">a do<span class=\"_ _0\"></span> emisji CO<span class=\"_ _1c\"> </span></span>2 <span class=\"ff5\">s\u0105 <span class=\"_ _0\"></span>poddawane analizie pod <span class=\"_ _0\"></span>k\u0105tem utraty </span>warto\u015bci. Na sza<span class=\"_ _1\"></span>cowan\u0105 w okr<span class=\"_ _1\"></span>esie sprawozdaw<span class=\"_ _1\"></span>czym emisj\u0119 CO<span class=\"_ _1c\"> </span>2 <span class=\"ff5\">Grupa tw<span class=\"_ _1\"></span>orzy rozliczeni<span class=\"_ _1\"></span>a mi\u0119dzyokresow<span class=\"_ _1\"></span>e koszt\u00f3w (pr<span class=\"_ _1\"></span>ezentowane jako z<span class=\"_ _1\"></span>obowi\u0105zania finans<span class=\"_ _1\"></span>owe </span>w <span class=\"_ _b\"> </span>pozycji <span class=\"_ _b\"> </span>rozliczenia <span class=\"_ _b\"></span>mi\u0119dzyokresowe <span class=\"_ _9\"></span>b<span class=\"_ _0\"></span>ierne <span class=\"_ _b\"> </span>\u2013<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _b\"></span>Nota <span class=\"_ _b\"> </span>7</span>.14.) <span class=\"_ _b\"> </span>w <span class=\"_ _b\"> </span>c<span class=\"_ _0\"></span>i\u0119\u017car <span class=\"_ _b\"></span>koszt\u00f3w <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>zia\u0142alno\u015bci <span class=\"_ _9\"></span>o<span class=\"_ _0\"></span>peracyjnej <span class=\"_ _b\"></span>(podatki <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>op\u0142aty). <span class=\"_ _9\"></span>P<span class=\"_ _0\"></span>rawa <span class=\"_ _b\"></span>do <span class=\"_ _b\"></span>emisji <span class=\"_ _b\"> </span>CO<span class=\"_ _1c\"> </span>2 <span class=\"_ _b\"> </span>otrzymywane nieodp\u0142atnie ujmow<span class=\"_ _1\"></span>ane s\u0105 wed\u0142ug <span class=\"_ _1\"></span>kosztu (zwykle z<span class=\"_ _1\"></span>ero) w ewidencji <span class=\"_ _1\"></span>pozabilansowej.<span class=\"_ _1c\"> </span>Prawo <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>ko<span class=\"_ _0\"></span>rzystani<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>informacji <span class=\"_ _0\"></span>geologicznej, z<span class=\"_ _0\"></span>akupione <span class=\"_ _0\"></span>licencje <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>r<span class=\"ff5\">ogramowanie <span class=\"_ _0\"></span>komputerowe, <span class=\"_ _0\"></span>autorskie <span class=\"_ _0\"></span>prawa <span class=\"_ _0\"></span>maj\u0105tkowe <span class=\"_ _0\"></span>aktywowane <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wysoko\u015bci </span>koszt\u00f3w poniesi<span class=\"_ _1\"></span>onych na ich nabycie. A<span class=\"_ _1\"></span>ktywowa<span class=\"_ _1\"></span>ne koszty odpisuje <span class=\"_ _1\"></span>si\u0119 przez szaco<span class=\"_ _1\"></span>wany okres u\u017cyt<span class=\"_ _1\"></span>kowania, kt\u00f3ry wyn<span class=\"_ _1\"></span>osi odpowiedn<span class=\"_ _0\"></span><span class=\"ff4\">io: </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Informacja geol<span class=\"_ _1\"></span>ogiczna<span class=\"ls4\">                    <span class=\"_ _0\"></span>        </span>  <span class=\"_ _0\"></span>           <span class=\"_ _1\"></span>                                 <span class=\"_ _1\"></span>                            5-75 lat, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Oprogramowani<span class=\"_ _1\"></span>e komputerowe<span class=\"ls4\">                        <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>              <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>           <span class=\"_ _0\"></span>     </span>1<span class=\"_ _0\"></span>-28 lat, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Autorskie prawa m<span class=\"_ _1\"></span>aj\u0105tkowe<span class=\"ff4 ls4\">                      <span class=\"_ _0\"></span><span class=\"ls0\">                      <span class=\"_ _1\"></span>                                  <span class=\"_ _1\"></span>                 3-58 lat, </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Koszty prac r<span class=\"_ _1\"></span>ozwojowych<span class=\"ls4\">                       <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>              <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>           <span class=\"_ _0\"></span>     </span>5<span class=\"_ _0\"></span>-56 lat.<span class=\"_ _1c\"> </span></span></span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Utrata <span class=\"ff9\">warto\u015bci</span> Grupa ocenia <span class=\"_ _1\"></span>na ka\u017cdy <span class=\"_ _1\"></span>dzie\u0144 k<span class=\"_ _1\"></span>o\u0144cz\u0105cy okr<span class=\"_ _1\"></span>es sprawozdawc<span class=\"_ _1\"></span>zy czy zai<span class=\"_ _1\"></span>stnia\u0142y obie<span class=\"_ _1\"></span>ktywne przes\u0142anki <span class=\"_ _1\"></span>mog\u0105ce <span class=\"_ _1\"></span>wskazywa\u0107 <span class=\"_ _1\"></span>na utrat\u0119 <span class=\"_ _1\"></span>warto<span class=\"_ _0\"></span>\u015bci pow<span class=\"_ _1\"></span>y\u017cszych sk\u0142<span class=\"_ _1\"></span>adnik\u00f3w warto\u015bci  niem<span class=\"_ _1\"></span>aterialnych. <span class=\"_ _8\"> </span>Testy  na <span class=\"_ _8\"> </span>utrat\u0119  warto<span class=\"_ _1\"></span>\u015bci  dla  w<span class=\"_ _1\"></span>arto\u015bci  ni<span class=\"_ _1\"></span>ematerialnych<span class=\"_ _1\"></span>  s\u0105  pr<span class=\"_ _1\"></span>zeprowadzane  zgodnie  z <span class=\"_ _8\"> </span>zasadami  ra<span class=\"_ _1\"></span>chunkowo\u015bci <span class=\"_ _8\"> </span>przedstawionymi w Nocie 7.4.<span class=\"_ _1c\"> </span>Okresy u\u017cytkowa<span class=\"_ _1\"></span>nia warto\u015bci niem<span class=\"_ _1\"></span>aterialnych<span class=\"ffa\"> </span>Grupa <span class=\"_ _f\"> </span>okre\u015bla <span class=\"_ _f\"> </span>szacowan<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>okresy <span class=\"_ _f\"> </span>u\u017cytkowania, <span class=\"_ _d\"> </span>a <span class=\"_ _f\"> </span>p<span class=\"_ _0\"></span>oprzez <span class=\"_ _f\"> </span>to <span class=\"_ _f\"> </span>stawki <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span>mortyzacji <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>la <span class=\"_ _f\"> </span>poszczeg<span class=\"_ _1\"></span>\u00f3lnych <span class=\"_ _f\"> </span>warto\u015bci <span class=\"_ _f\"> </span>niemateri<span class=\"_ _1\"></span>alnych. <span class=\"_ _f\"> </span>Szac<span class=\"_ _0\"></span><span class=\"ff4\">unek <span class=\"_ _f\"> </span>ten <span class=\"_ _f\"> </span>opiera </span>si\u0119<span class=\"ff4\"> <span class=\"ls10\">na</span> </span>oczekiwanym <span class=\"_ _b\"></span>okresie <span class=\"_ _b\"> </span>ekonomicznej <span class=\"_ _b\"> </span>u\u017cyteczno\u015bci <span class=\"_ _b\"> </span>tych <span class=\"_ _8\"> </span>aktyw\u00f3w. <span class=\"_ _b\"></span>Poprawno\u015b\u0107 <span class=\"_ _b\"></span>stosowanych <span class=\"_ _b\"></span>okres\u00f3w <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>tawek <span class=\"_ _b\"></span>amortyza<span class=\"_ _0\"></span>cyjnych <span class=\"_ _b\"> </span>oraz <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span>arto\u015b\u0107 <span class=\"_ _b\"></span>ko\u0144cowa warto\u015bci <span class=\"_ _0\"></span>niematerialnych <span class=\"_ _0\"></span>podlegaj\u0105 <span class=\"_ _0\"></span>corocznej <span class=\"_ _0\"></span>weryfikacji raz<span class=\"_ _0\"></span><span class=\"ff4\"> w <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>w <span class=\"ls4\">IV</span> </span>kwartale,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>celu <span class=\"_ _0\"></span>dokonania <span class=\"_ _0\"></span>odpowiednic<span class=\"_ _1\"></span>h <span class=\"_ _0\"></span>korekt <span class=\"_ _9\"></span>odpis\u00f3w amortyzacyjnych <span class=\"_ _0\"></span>pocz\u0105wszy od<span class=\"ls0\"> <span class=\"ff5\">nast\u0119pne<span class=\"_ _1\"></span>go <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>obrot<span class=\"_ _1\"></span>owego. <span class=\"_ _0\"></span><span class=\"ff4\">Przeprowadzona <span class=\"_ _0\"></span>w <span class=\"ls4\">IV</span> kwartale <span class=\"_ _0\"></span>2022 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>wer</span>yfikacj<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tawek a<span class=\"_ _0\"></span>mortyzacyjn<span class=\"_ _1\"></span>ych <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>niematerialnych <span class=\"_ _0\"></span>spowodowa\u0142a <span class=\"_ _0\"></span>spadek </span></span>amortyzacji w<span class=\"_ _0\"></span> 2023 roku o<span class=\"_ _0\"></span> 0,7 mln <span class=\"ff5\">PLN wzgl\u0119dem <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>poprzedniego.</span> <span class=\"_ _0\"></span>Natomiast <span class=\"_ _0\"></span>weryfikacja <span class=\"_ _0\"></span>stawek <span class=\"_ _0\"></span>amortyzacyjnyc<span class=\"_ _1\"></span>h <span class=\"_ _0\"></span>przeprowadzona w<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>IV <span class=\"_ _0\"></span>kwartale <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>roku nie spowoduje zmi<span class=\"_ _1\"></span>an amortyzacji w <span class=\"_ _1\"></span>kolejnym roku.<span class=\"_ _1c\"> </span>WARTO\u015aCI NIEMATERIALNE<span class=\"ff2\"> </span>Nota<span class=\"fc0\"> </span>Informacja geologiczna \u015awiadectwa<span class=\"ff2\"> </span>pochodzenia energii Prawa do emisji CO<span class=\"_ _1c\"> </span>2 Oprogramo-<span class=\"_ _1c\"> </span>wanie komputerowe<span class=\"_ _1\"></span> Koszty prac rozwojowych Pozosta\u0142e warto\u015bci<span class=\"ff2\"> </span>niematerialne Razem STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA 2023 (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs4\"> </span>Warto\u015b\u0107 brutto<span class=\"ff1\"> </span>(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff1 fs4\"> </span>33,6 24,6 16,8 104,6 42,2 20,0 241,8 Umorzenie**  (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff1 fs4\"> </span>(24,9) - - (87,4) (4,0) (9,5) (125,8) WARTO\u015a\u0106 KSI\u0118G<span class=\"_ _1\"></span>OWA NETTO<span class=\"ff2\"> </span>(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs4\"> </span>8,7 24,6 16,8 17,2 38,2 10,5 116,0 Nak\u0142ady inwesty<span class=\"_ _1\"></span>cyjne<span class=\"ff1\"> </span>- - 75,6 - - 29,9 105,5 Zwi\u0119kszenia<span class=\"ff1\"> </span>- 18,5 - - - 5,9 24,4 Przesuni\u0119cie z wart<span class=\"_ _1\"></span>o\u015bci niematerialnych w t<span class=\"_ _1\"></span>oku - - - 29,2 2,1 (31,3) - Zmniejszenia - (30,3)*** - - - (0,6) (30,9) Amortyzacja (0,3) - - (9,1) (1,2) (0,5) (11,1) Odpis aktualizuj<span class=\"_ _1\"></span>\u0105cy <span class=\"ff1\">- utworzenie </span>7.4 - - - - - (5,2) (5,2) WARTO\u015a\u0106 KSI\u0118G<span class=\"_ _1\"></span>OWA NETTO<span class=\"ff2\"> </span>8,4 12,8 92,4 37,3 39,1 8,7 198,7 STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2023<span class=\"fs1\"> </span>Warto\u015b\u0107 brutto<span class=\"ff1\"> </span>33,6 12,8 92,4 133,9 44,4 23,4 340,5 Umorzenie** (25,2) - - (96,6) (5,3) (14,7) (141,8) WARTO\u015a\u0106 KSI\u0118G<span class=\"_ _1\"></span>OWA NETTO<span class=\"ff2\"> </span>8,4 12,8 92,4 37,3 39,1 8,7 198,7 *<span class=\"ls6\">     </span><span class=\"ff5\">Dane prz<span class=\"_ _0\"></span>ekszta\u0142cone w zwi\u0105zku z<span class=\"_ _0\"></span> zastosowan\u0105 zmian\u0105 zas<span class=\"_ _0\"></span>ad (polityki) rachunkowo\u015bci<span class=\"_ _0\"></span>, kt\u00f3ra zosta\u0142a szerz<span class=\"_ _0\"></span>ej opisana w Nocie 2.6.<span class=\"_ _9\"></span></span> **<span class=\"ls6\">   <span class=\"ls0\">Pozycja obejmuje <span class=\"ff5\">umorz<span class=\"_ _0\"></span>enie oraz odpisy <span class=\"_ _0\"></span>aktualizuj\u0105ce warto\u015bci <span class=\"_ _0\"></span>niematerialne.<span class=\"_ _0\"></span></span> </span></span>***<span class=\"ls0\"> <span class=\"ff5\">Zgodnie z decyzjami Prezesa Urz\u0119<span class=\"_ _0\"></span>du Regulacji Energetyki<span class=\"_ _0\"></span> dotycz\u0105cymi umorzenia<span class=\"_ _0\"></span> \u015bwiadectw pochodzenia en<span class=\"_ _0\"></span>ergii.<span class=\"_ _0\"></span></span> </span>Nota Informacja geologiczna \u015awiadectwa<span class=\"ff2\"> </span>pochodzenia energii Prawa do emisji CO<span class=\"_ _1c\"> </span>2<span class=\"_ _1c\"> </span>Oprogramo-<span class=\"_ _1c\"> </span>wanie komputerowe<span class=\"_ _1\"></span> Koszty prac rozwojowych Pozosta\u0142e warto\u015bci<span class=\"ff2\"> </span>niematerialne Razem STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA 2022 (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs4\"> </span>Warto\u015b\u0107 brutto<span class=\"ff1\"> </span>(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff1 fs4\"> </span>33,6 29,8 0,2 99,2 42,2 16,2 221,2 Umorzenie**  (dane <span class=\"ff5\">przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff1 fs4\"> </span></span>(24,1) - - (80,1) (2,9) (7,9) (115,0) WARTO\u015a\u0106 KSI\u0118G<span class=\"_ _1\"></span>OWA NETTO<span class=\"ff2\"> </span>(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs4\"> </span>9,5 29,8 0,2 19,1 39,3 8,3 106,2 Nak\u0142ady inwesty<span class=\"_ _1\"></span>cyjne<span class=\"ff1\"> </span>- - - - - 26,9 26,9<span class=\"_ _1c\"> </span>Zwi\u0119kszenia<span class=\"ff1\"> </span>- 27,9 - - - - 27,9 Przesuni\u0119cia z wart<span class=\"_ _1\"></span>o\u015bci niematerialnych w t<span class=\"_ _1\"></span>oku 16,8 6,2 0,1 (23,1) - Zmniejszenia - (33,1)*** (0,2) (0,1) - (0,1) (33,5) Amortyzacja (0,4) - - (8,0) (1,2) (0,4) (10,0) Odpis aktualizuj<span class=\"_ _1\"></span>\u0105cy <span class=\"ff1\">- utworzenie </span>7.4 (0,4) - - - - (1,1) (1,5) WARTO\u015a\u0106 KSI\u0118G<span class=\"_ _1\"></span>OWA NETTO<span class=\"ff2\"> </span>(dane <span class=\"ff9\">przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs4\"> </span></span>8,7 24,6 16,8 17,2 38,2 10,5 116,0 STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2022 (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs1\"> </span>Warto\u015b\u0107 brutto<span class=\"ff1\"> </span>(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff1 fs4\"> </span>33,6 24,6 16,8 104,6 42,2 20,0 241,8 Umorzenie** (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff1 fs4\"> </span>(24,9) - - (87,4) (4,0) (9,5) (125,8) WARTO\u015a\u0106 KSI\u0118G<span class=\"_ _1\"></span>OWA NETTO<span class=\"ff2\"> </span>(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs1\"> </span>8,7 24,6 16,8 17,2 38,2 10,5 116,0<span class=\"_ _1c\"> </span>*<span class=\"ls6\">     </span><span class=\"ff5\">Dane prz<span class=\"_ _0\"></span>ekszta\u0142cone w zwi\u0105zku z<span class=\"_ _0\"></span> zastosowan\u0105 zmian\u0105 zas<span class=\"_ _0\"></span>ad (polityki) rachunkowo\u015bci<span class=\"_ _0\"></span>, kt\u00f3ra zosta\u0142a szerz<span class=\"_ _0\"></span>ej opisana w Nocie 2.6.<span class=\"_ _9\"></span></span> **<span class=\"ls6\">   <span class=\"ls0\">Pozycja <span class=\"ff5\">obejmuje umorz<span class=\"_ _0\"></span>enie oraz odpisy ak<span class=\"_ _0\"></span>tualizuj\u0105ce warto\u015bci niema<span class=\"_ _0\"></span>terialne.<span class=\"_ _0\"></span></span> </span></span>***<span class=\"ls0\"> <span class=\"ff5\">Zgodnie z decyzjami Prezesa Urz\u0119<span class=\"_ _0\"></span>du Regulacji Energetyki<span class=\"_ _0\"></span> dotycz\u0105cymi umorzenia<span class=\"_ _0\"></span> \u015bwiadectw pochodzenia en<span class=\"_ _0\"></span>ergii.<span class=\"_ _1c\"> </span></span></span>AMORTYZACJA WARTO\u015aCI NIEMATERIALNYCH<span class=\"ff2\"> </span>2023 2022 Koszt <span class=\"ff7\">sprzedanych pr<span class=\"_ _1\"></span>odukt\u00f3w, mat<span class=\"_ _1\"></span>eria\u0142\u00f3w i towar\u00f3w<span class=\"ff1\"> </span></span>9,6 8,5 Koszty administrac<span class=\"_ _1\"></span>yjne 1,5 1,5 RAZEM AMORT<span class=\"_ _1\"></span>YZACJA WARTO\u015a<span class=\"_ _1\"></span>CI NIEMAT<span class=\"_ _1\"></span>ERIALNYCH<span class=\"ff2\"> </span>11,1 10,0<span class=\"_ _1c\"> </span> POZOSTA\u0141E INFORMACJE DOTYCZ\u0104CE WARTO\u015aCI NIEMATERIALNYCH<span class=\"ff2\"> </span>Rozliczenie otrzymanych nieodp\u0142atnie praw do emisji CO<span class=\"_ _1c\"> </span>2 <span class=\"ff7\">(w Mg) przedstawia po<span class=\"_ _1\"></span>ni\u017csza tabela:<span class=\"ff1\"> </span></span>2023 2022 \u015arednia liczba u<span class=\"_ _1\"></span>prawnie\u0144 przyznan<span class=\"_ _1\"></span>ych<span class=\"ff1\"> </span>835 412 835 418 Szacowane wyk<span class=\"_ _1\"></span>orzystanie uprawni<span class=\"_ _1\"></span>e\u0144<span class=\"ff1\"> </span>1 051 891 992 261 NIEDOB\u00d3R<span class=\"ff2\"> </span>(216 479) (156 843) Na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>grudnia <span class=\"_ _9\"></span>2023 <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>wart<span class=\"_ _0\"></span>o\u015b\u0107 <span class=\"_ _9\"></span>netto <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>niematerialnych <span class=\"_ _9\"></span>stanowi\u0105cych <span class=\"_ _9\"></span>zabezpieczenie <span class=\"_ _9\"></span>sp\u0142aty <span class=\"_ _9\"></span>zobowi\u0105za\u0144<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>wynosi <span class=\"_ _9\"></span>2,3 <span class=\"_ _9\"></span>mln <span class=\"_ _9\"></span>PLN (na <span class=\"ff7\">dzie\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _b\"></span>grudnia <span class=\"_ _b\"></span>2022 <span class=\"_ _9\"></span>roku: <span class=\"_ _b\"></span>5,6 <span class=\"_ _b\"></span>mln <span class=\"_ _9\"></span>PLN) <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>dotyczy <span class=\"_ _9\"></span>zabezpieczenia <span class=\"_ _b\"></span>sp\u0142aty <span class=\"_ _b\"></span>wierzytelno\u015bci <span class=\"_ _9\"></span>wynikaj\u0105cych <span class=\"_ _9\"></span>z <span class=\"_ _b\"></span>um\u00f3w <span class=\"_ _9\"></span>finansowania <span class=\"_ _b\"></span>d\u0142u\u017c<span class=\"_ _9\"></span></span>nego. Zabezpieczenia kredyt\u00f3w i po\u017cyczek zosta\u0142y opisane w<span class=\"ff1\"> Nocie 6.1.<span class=\"_ _1c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-525": {
   "value": "<div class=\"c w48 h68 gs67b\"><div class=\"t m0 x2 h17 y34c ff3 fs4 fce sc0 ls0 ws0\">ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span></div></div><div class=\"c w8 h4 gs67c\"><div class=\"t m0 x8 h73 y429 ff9 fs4 fc0 sc0 ls0 ws0\">WARTO\u015aCI NIE<span class=\"_ _1\"></span>MATERIALNE<span class=\"ffa\"> </span></div><div class=\"t m0 x8 h10 y664 ff5 fs4 fc0 sc0 ls0 ws0\">Grupa posiada w s<span class=\"_ _1\"></span>zczeg\u00f3lno\u015bci na<span class=\"_ _1\"></span>st\u0119puj\u0105ce g\u0142\u00f3wn<span class=\"_ _1\"></span>e pozycje warto\u015b<span class=\"_ _1\"></span>ci niematerialnych:<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h16 y665 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">\u015bwiadectwa po<span class=\"_ _1\"></span>chodzenia energii,<span class=\"_ _1\"></span><span class=\"ff4\"> </span></span></span></div><div class=\"t m0 x8 h16 y666 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">prawa do emisji <span class=\"_ _1\"></span>CO<span class=\"_ _1c\"> </span></span></span></div><div class=\"t m0 xb2 hbb y667 ff4 fsa fc0 sc0 ls1d ws0\">2,<span class=\"_ _1c\"> </span></div><div class=\"t m0 xb3 h10 y666 ff4 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 h16 y668 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">informacja geol<span class=\"_ _1\"></span>ogiczna, </span></span></div><div class=\"t m0 x8 h16 y669 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">koszty prac rozwoj<span class=\"_ _1\"></span>owych, </span></span></div><div class=\"t m0 x8 h16 y66a ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">oprogramowani<span class=\"_ _1\"></span>e komputerowe, </span></span></div><div class=\"t m0 x8 h16 y66b ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">autorskie prawa m<span class=\"_ _1\"></span>aj\u0105tkowe.<span class=\"ff4\"> </span></span></span></div><div class=\"t m0 x8 h73 y66c ff5 fs4 fc0 sc0 ls0 ws0\">W  warto\u015bciach  niematerialnych  Jednostka  dominuj\u0105ca  prezentuje  <span class=\"ff9\">\u015bwiadectwa  pochodzenia  energii<span class=\"ff4\">  </span></span>nabyte  w <span class=\"_ _d\"> </span>celu<span class=\"_ _1\"></span>  spe\u0142nienia  obowi\u0105zku  ich<span class=\"ff4\"> umorzenia </span></div><div class=\"t m0 x8 h10 y66d ff5 fs4 fc0 sc0 ls0 ws0\">wynikaj\u0105cego z <span class=\"_ _0\"></span>przepis\u00f3w Prawa <span class=\"_ _0\"></span>energetycznego. Ustawa o <span class=\"_ _0\"></span>odnawialnych \u017ar\u00f3d\u0142ach energii <span class=\"_ _0\"></span>daje sp\u00f3\u0142ce <span class=\"_ _0\"></span>posiadaj\u0105cej status o<span class=\"_ _0\"></span>dbiorc<span class=\"_ _0\"></span>y p<span class=\"_ _0\"></span>rzemys\u0142owe<span class=\"_ _1\"></span>go, <span class=\"_ _0\"></span>mo\u017cliwo\u015b\u0107<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h10 y66e ff4 fs4 fc0 sc0 ls0 ws0\">samodzielnego zakupu <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>przedstawienia do u<span class=\"_ _0\"></span>morzenia praw <span class=\"_ _0\"></span><span class=\"ff5\">maj\u0105tkowych wynikaj\u0105cych <span class=\"_ _0\"></span>ze</span> <span class=\"ff5\">\u015bwiadectw</span> <span class=\"ff5\">pochod<span class=\"_ _1\"></span>zenia <span class=\"_ _0\"></span>energii <span class=\"_ _0\"></span>lub uiszczenia <span class=\"_ _0\"></span>tzw. o<span class=\"_ _0\"></span>p\u0142aty zast\u0119pczej. </span></div><div class=\"t m0 x8 h10 y66f ff5 fs4 fc0 sc0 ls0 ws0\">Prawa <span class=\"_ _8\"> </span>maj\u0105tkow<span class=\"_ _1\"></span>e <span class=\"_ _8\"> </span>wynikaj\u0105<span class=\"_ _1\"></span>ce <span class=\"_ _8\"> </span>ze<span class=\"ff4\"> </span>\u015bwiadectw <span class=\"_ _b\"> </span>pochodzenia <span class=\"_ _8\"> </span>energii <span class=\"_ _b\"> </span>wytworzonej <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>odnawialnych <span class=\"_ _8\"> </span>\u017ar\u00f3d\u0142ach <span class=\"_ _b\"> </span>ene<span class=\"_ _0\"></span>rgii <span class=\"_ _b\"> </span>powstaj\u0105 <span class=\"_ _8\"> </span>z <span class=\"_ _8\"> </span>chwil\u0105 <span class=\"_ _b\"> </span>zapisania <span class=\"_ _8\"> </span>ich <span class=\"_ _8\"> </span>w<span class=\"_ _0\"></span><span class=\"ff4\"> rejestrze<span class=\"_ _1\"></span> </span></div><div class=\"t m0 x8 h10 y670 ff5 fs4 fc0 sc0 ls0 ws0\">\u015bwiadectw,<span class=\"ff4\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>wygasaj\u0105 z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>chwil\u0105 <span class=\"_ _0\"></span>ich u<span class=\"_ _0\"></span>morzenia. Termin <span class=\"_ _0\"></span>wykonania <span class=\"_ _0\"></span>obowi\u0105zku umorzenia <span class=\"_ _0\"></span>\u015bwiadectw p<span class=\"_ _0\"></span>ochodzenia lub <span class=\"_ _0\"></span>poniesienia <span class=\"_ _0\"></span>op\u0142at <span class=\"_ _0\"></span>zast\u0119pczy<span class=\"_ _0\"></span><span class=\"ff4\">ch <span class=\"_ _0\"></span>za <span class=\"_ _0\"></span>dany <span class=\"_ _0\"></span>rok </span></div><div class=\"t m0 x8 h10 y671 ff5 fs4 fc0 sc0 ls0 ws0\">up\u0142ywa z dniem <span class=\"_ _1\"></span>30<span class=\"ff4\"> </span>czerwca nast\u0119pne<span class=\"_ _1\"></span>go roku. <span class=\"ff4\"> </span></div><div class=\"t m0 x8 h10 y672 ff5 fs4 fc0 sc0 ls0 ws0\">\u015awiadectwa poc<span class=\"_ _1\"></span>hodzenia energii ujm<span class=\"_ _1\"></span>owane jako wart<span class=\"_ _1\"></span>o\u015bci niematerialn<span class=\"_ _1\"></span>e wyceniane s\u0105 pocz\u0105tkowo we<span class=\"_ _1\"></span>d\u0142ug ceny nabycia. <span class=\"ff4\"> </span></div><div class=\"t m0 x8 h10 y673 ff5 fs4 fc0 sc0 ls0 ws0\">Wydatki <span class=\"_ _9\"></span>na <span class=\"_ _b\"></span>nabycie <span class=\"_ _9\"></span>\u015bwiadectw <span class=\"_ _9\"></span>pochodzenia <span class=\"_ _9\"></span>energii, <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>wzgl\u0119du <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>ich <span class=\"_ _9\"></span>specyficzny <span class=\"_ _9\"></span>charakter, <span class=\"_ _9\"></span>zosta\u0142y <span class=\"_ _9\"></span>uj\u0119te <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>skonsolidowanym <span class=\"_ _9\"></span>sp<span class=\"_ _9\"></span><span class=\"ff4\">rawozdaniu <span class=\"_ _9\"></span>z </span>przep\u0142yw\u00f3w </div><div class=\"t m0 x8 h10 y167 ff5 fs4 fc0 sc0 ls0 ws0\">pieni\u0119\u017cnych w<span class=\"ff4\"> </span>prze<span class=\"_ _1\"></span>p\u0142ywach pieni\u0119\u017cnyc<span class=\"_ _1\"></span>h z<span class=\"ff4\"> </span>dzia\u0142alno\u015bci opera<span class=\"_ _1\"></span>cyjnej<span class=\"ff4\">. </span></div><div class=\"t m0 x8 h73 y674 ff5 fs4 fc0 sc0 ls0 ws0\">W warto\u015bciach niemateri<span class=\"_ _1\"></span>alnych Grupa preze<span class=\"_ _1\"></span>ntuje zakupione na rynk<span class=\"_ _1\"></span>u <span class=\"ffa\">prawa do emisji CO<span class=\"_ _1c\"> </span></span></div><div class=\"t m0 x46 hc2 y675 ffa fsa fc0 sc0 ls0 ws0\">2<span class=\"_ _1c\"> </span></div><div class=\"t m0 xb4 h10 y674 ff4 fs4 fc0 sc0 ls4 ws0\">, k<span class=\"ff5 ls0\">t\u00f3re wyceniane s\u0105 poc<span class=\"_ _1\"></span>z\u0105tkowo wed\u0142ug ceny n<span class=\"_ _1\"></span>abycia. Nabyte praw<span class=\"_ _1\"></span>a </span></div><div class=\"t m0 x8 h10 y676 ff5 fs4 fc0 sc0 ls0 ws0\">do emisji <span class=\"_ _0\"></span>nie podlegaj\u0105 <span class=\"_ _0\"></span>amortyzacji, gdy\u017c ich <span class=\"_ _0\"></span>warto\u015b\u0107 rezydualna <span class=\"_ _0\"></span>nie jest <span class=\"_ _0\"></span>ni\u017csza ni\u017c <span class=\"_ _0\"></span>cena nabycia. P<span class=\"_ _0\"></span>raw<span class=\"_ _0\"></span><span class=\"ff4\">a do<span class=\"_ _0\"></span> emisji CO<span class=\"_ _1c\"> </span></span></div><div class=\"t m0 xac hbb y677 ff4 fsa fc0 sc0 ls0 ws0\">2</div><div class=\"t m0 xb5 h10 y676 ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">s\u0105 <span class=\"_ _0\"></span>poddawane analizie pod <span class=\"_ _0\"></span>k\u0105tem utraty </span></div><div class=\"t m0 x8 h10 y678 ff5 fs4 fc0 sc0 ls0 ws0\">warto\u015bci. Na sza<span class=\"_ _1\"></span>cowan\u0105 w okr<span class=\"_ _1\"></span>esie sprawozdaw<span class=\"_ _1\"></span>czym emisj\u0119 CO<span class=\"_ _1c\"> </span></div><div class=\"t m0 x88 hbb y3dd ff4 fsa fc0 sc0 ls0 ws0\">2</div><div class=\"t m0 xb6 h10 y678 ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">Grupa tw<span class=\"_ _1\"></span>orzy rozliczeni<span class=\"_ _1\"></span>a mi\u0119dzyokresow<span class=\"_ _1\"></span>e koszt\u00f3w (pr<span class=\"_ _1\"></span>ezentowane jako z<span class=\"_ _1\"></span>obowi\u0105zania finans<span class=\"_ _1\"></span>owe </span></div><div class=\"t m0 x8 h10 y169 ff5 fs4 fc0 sc0 ls0 ws0\">w <span class=\"_ _b\"> </span>pozycji <span class=\"_ _b\"> </span>rozliczenia <span class=\"_ _b\"></span>mi\u0119dzyokresowe <span class=\"_ _9\"></span>b<span class=\"_ _0\"></span>ierne <span class=\"_ _b\"> </span>\u2013<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _b\"></span>Nota <span class=\"_ _b\"> </span>7</span>.14.) <span class=\"_ _b\"> </span>w <span class=\"_ _b\"> </span>c<span class=\"_ _0\"></span>i\u0119\u017car <span class=\"_ _b\"></span>koszt\u00f3w <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>zia\u0142alno\u015bci <span class=\"_ _9\"></span>o<span class=\"_ _0\"></span>peracyjnej <span class=\"_ _b\"></span>(podatki <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>op\u0142aty). <span class=\"_ _9\"></span>P<span class=\"_ _0\"></span>rawa <span class=\"_ _b\"></span>do <span class=\"_ _b\"></span>emisji <span class=\"_ _b\"> </span>CO<span class=\"_ _1c\"> </span></div><div class=\"t m0 x9f hbb y679 ff4 fsa fc0 sc0 ls0 ws0\">2</div><div class=\"t m0 x3d h10 y169 ff4 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _b\"> </span>otrzymywane </div><div class=\"t m0 x8 h10 y67a ff5 fs4 fc0 sc0 ls0 ws0\">nieodp\u0142atnie ujmow<span class=\"_ _1\"></span>ane s\u0105 wed\u0142ug <span class=\"_ _1\"></span>kosztu (zwykle z<span class=\"_ _1\"></span>ero) w ewidencji <span class=\"_ _1\"></span>pozabilansowej.<span class=\"_ _1c\"> </span><span class=\"ff4\"> </span></div><div class=\"t m0 x8 h10 y67b ff4 fs4 fc0 sc0 ls0 ws0\">Prawo <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>ko<span class=\"_ _0\"></span>rzystani<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>informacji <span class=\"_ _0\"></span>geologicznej, z<span class=\"_ _0\"></span>akupione <span class=\"_ _0\"></span>licencje <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>r<span class=\"ff5\">ogramowanie <span class=\"_ _0\"></span>komputerowe, <span class=\"_ _0\"></span>autorskie <span class=\"_ _0\"></span>prawa <span class=\"_ _0\"></span>maj\u0105tkowe <span class=\"_ _0\"></span>aktywowane <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wysoko\u015bci </span></div><div class=\"t m0 x8 h10 y67c ff5 fs4 fc0 sc0 ls0 ws0\">koszt\u00f3w poniesi<span class=\"_ _1\"></span>onych na ich nabycie. A<span class=\"_ _1\"></span>ktywowa<span class=\"_ _1\"></span>ne koszty odpisuje <span class=\"_ _1\"></span>si\u0119 przez szaco<span class=\"_ _1\"></span>wany okres u\u017cyt<span class=\"_ _1\"></span>kowania, kt\u00f3ry wyn<span class=\"_ _1\"></span>osi odpowiedn<span class=\"_ _0\"></span><span class=\"ff4\">io: </span></div><div class=\"t m0 x8 h16 y192 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Informacja geol<span class=\"_ _1\"></span>ogiczna<span class=\"ls4\">                    <span class=\"_ _0\"></span>        </span>  <span class=\"_ _0\"></span>           <span class=\"_ _1\"></span>                                 <span class=\"_ _1\"></span>                            5-75 lat, </span></span></div><div class=\"t m0 x8 h16 y67d ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Oprogramowani<span class=\"_ _1\"></span>e komputerowe<span class=\"ls4\">                        <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>              <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>           <span class=\"_ _0\"></span>     </span>1<span class=\"_ _0\"></span>-28 lat, </span></span></div><div class=\"t m0 x8 h16 y67e ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Autorskie prawa m<span class=\"_ _1\"></span>aj\u0105tkowe<span class=\"ff4 ls4\">                      <span class=\"_ _0\"></span><span class=\"ls0\">                      <span class=\"_ _1\"></span>                                  <span class=\"_ _1\"></span>                 3-58 lat, </span></span></span></span></div><div class=\"t m0 x8 h16 y67f ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Koszty prac r<span class=\"_ _1\"></span>ozwojowych<span class=\"ls4\">                       <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>              <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>           <span class=\"_ _0\"></span>     </span>5<span class=\"_ _0\"></span>-56 lat.<span class=\"_ _1c\"> </span></span></span><span class=\"ffc\"><span class=\"ff4 fc0\"> </span></span></div></div>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Utrata <span class=\"ff9\">warto\u015bci</span> Grupa ocenia <span class=\"_ _1\"></span>na ka\u017cdy <span class=\"_ _1\"></span>dzie\u0144 k<span class=\"_ _1\"></span>o\u0144cz\u0105cy okr<span class=\"_ _1\"></span>es sprawozdawc<span class=\"_ _1\"></span>zy czy zai<span class=\"_ _1\"></span>stnia\u0142y obie<span class=\"_ _1\"></span>ktywne przes\u0142anki <span class=\"_ _1\"></span>mog\u0105ce <span class=\"_ _1\"></span>wskazywa\u0107 <span class=\"_ _1\"></span>na utrat\u0119 <span class=\"_ _1\"></span>warto<span class=\"_ _0\"></span>\u015bci pow<span class=\"_ _1\"></span>y\u017cszych sk\u0142<span class=\"_ _1\"></span>adnik\u00f3w warto\u015bci  niem<span class=\"_ _1\"></span>aterialnych. <span class=\"_ _8\"> </span>Testy  na <span class=\"_ _8\"> </span>utrat\u0119  warto<span class=\"_ _1\"></span>\u015bci  dla  w<span class=\"_ _1\"></span>arto\u015bci  ni<span class=\"_ _1\"></span>ematerialnych<span class=\"_ _1\"></span>  s\u0105  pr<span class=\"_ _1\"></span>zeprowadzane  zgodnie  z <span class=\"_ _8\"> </span>zasadami  ra<span class=\"_ _1\"></span>chunkowo\u015bci <span class=\"_ _8\"> </span>przedstawionymi w Nocie 7.4.<span class=\"_ _1c\"> </span>Okresy u\u017cytkowa<span class=\"_ _1\"></span>nia warto\u015bci niem<span class=\"_ _1\"></span>aterialnych<span class=\"ffa\"> </span>Grupa <span class=\"_ _f\"> </span>okre\u015bla <span class=\"_ _f\"> </span>szacowan<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>okresy <span class=\"_ _f\"> </span>u\u017cytkowania, <span class=\"_ _d\"> </span>a <span class=\"_ _f\"> </span>p<span class=\"_ _0\"></span>oprzez <span class=\"_ _f\"> </span>to <span class=\"_ _f\"> </span>stawki <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span>mortyzacji <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>la <span class=\"_ _f\"> </span>poszczeg<span class=\"_ _1\"></span>\u00f3lnych <span class=\"_ _f\"> </span>warto\u015bci <span class=\"_ _f\"> </span>niemateri<span class=\"_ _1\"></span>alnych. <span class=\"_ _f\"> </span>Szac<span class=\"_ _0\"></span><span class=\"ff4\">unek <span class=\"_ _f\"> </span>ten <span class=\"_ _f\"> </span>opiera </span>si\u0119<span class=\"ff4\"> <span class=\"ls10\">na</span> </span>oczekiwanym <span class=\"_ _b\"></span>okresie <span class=\"_ _b\"> </span>ekonomicznej <span class=\"_ _b\"> </span>u\u017cyteczno\u015bci <span class=\"_ _b\"> </span>tych <span class=\"_ _8\"> </span>aktyw\u00f3w. <span class=\"_ _b\"></span>Poprawno\u015b\u0107 <span class=\"_ _b\"></span>stosowanych <span class=\"_ _b\"></span>okres\u00f3w <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>tawek <span class=\"_ _b\"></span>amortyza<span class=\"_ _0\"></span>cyjnych <span class=\"_ _b\"> </span>oraz <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span>arto\u015b\u0107 <span class=\"_ _b\"></span>ko\u0144cowa warto\u015bci <span class=\"_ _0\"></span>niematerialnych <span class=\"_ _0\"></span>podlegaj\u0105 <span class=\"_ _0\"></span>corocznej <span class=\"_ _0\"></span>weryfikacji raz<span class=\"_ _0\"></span><span class=\"ff4\"> w <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>w <span class=\"ls4\">IV</span> </span>kwartale,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>celu <span class=\"_ _0\"></span>dokonania <span class=\"_ _0\"></span>odpowiednic<span class=\"_ _1\"></span>h <span class=\"_ _0\"></span>korekt <span class=\"_ _9\"></span>odpis\u00f3w amortyzacyjnych <span class=\"_ _0\"></span>pocz\u0105wszy od<span class=\"ls0\"> <span class=\"ff5\">nast\u0119pne<span class=\"_ _1\"></span>go <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>obrot<span class=\"_ _1\"></span>owego. <span class=\"_ _0\"></span><span class=\"ff4\">Przeprowadzona <span class=\"_ _0\"></span>w <span class=\"ls4\">IV</span> kwartale <span class=\"_ _0\"></span>2022 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>wer</span>yfikacj<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tawek a<span class=\"_ _0\"></span>mortyzacyjn<span class=\"_ _1\"></span>ych <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>niematerialnych <span class=\"_ _0\"></span>spowodowa\u0142a <span class=\"_ _0\"></span>spadek </span></span>amortyzacji w<span class=\"_ _0\"></span> 2023 roku o<span class=\"_ _0\"></span> 0,7 mln <span class=\"ff5\">PLN wzgl\u0119dem <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>poprzedniego.</span> <span class=\"_ _0\"></span>Natomiast <span class=\"_ _0\"></span>weryfikacja <span class=\"_ _0\"></span>stawek <span class=\"_ _0\"></span>amortyzacyjnyc<span class=\"_ _1\"></span>h <span class=\"_ _0\"></span>przeprowadzona w<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>IV <span class=\"_ _0\"></span>kwartale <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>roku nie spowoduje zmi<span class=\"_ _1\"></span>an amortyzacji w <span class=\"_ _1\"></span>kolejnym roku.<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-535": {
   "value": "ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>WARTO\u015aCI NIE<span class=\"_ _1\"></span>MATERIALNE<span class=\"ffa\"> </span>Grupa posiada w s<span class=\"_ _1\"></span>zczeg\u00f3lno\u015bci na<span class=\"_ _1\"></span>st\u0119puj\u0105ce g\u0142\u00f3wn<span class=\"_ _1\"></span>e pozycje warto\u015b<span class=\"_ _1\"></span>ci niematerialnych:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">\u015bwiadectwa po<span class=\"_ _1\"></span>chodzenia energii,<span class=\"_ _1\"></span><span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">prawa do emisji <span class=\"_ _1\"></span>CO<span class=\"_ _1c\"> </span></span></span>2,<span class=\"_ _1c\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">informacja geol<span class=\"_ _1\"></span>ogiczna, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">koszty prac rozwoj<span class=\"_ _1\"></span>owych, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">oprogramowani<span class=\"_ _1\"></span>e komputerowe, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">autorskie prawa m<span class=\"_ _1\"></span>aj\u0105tkowe.<span class=\"ff4\"> </span></span></span>W  warto\u015bciach  niematerialnych  Jednostka  dominuj\u0105ca  prezentuje  <span class=\"ff9\">\u015bwiadectwa  pochodzenia  energii<span class=\"ff4\">  </span></span>nabyte  w <span class=\"_ _d\"> </span>celu<span class=\"_ _1\"></span>  spe\u0142nienia  obowi\u0105zku  ich<span class=\"ff4\"> umorzenia </span>wynikaj\u0105cego z <span class=\"_ _0\"></span>przepis\u00f3w Prawa <span class=\"_ _0\"></span>energetycznego. Ustawa o <span class=\"_ _0\"></span>odnawialnych \u017ar\u00f3d\u0142ach energii <span class=\"_ _0\"></span>daje sp\u00f3\u0142ce <span class=\"_ _0\"></span>posiadaj\u0105cej status o<span class=\"_ _0\"></span>dbiorc<span class=\"_ _0\"></span>y p<span class=\"_ _0\"></span>rzemys\u0142owe<span class=\"_ _1\"></span>go, <span class=\"_ _0\"></span>mo\u017cliwo\u015b\u0107<span class=\"_ _1\"></span> samodzielnego zakupu <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>przedstawienia do u<span class=\"_ _0\"></span>morzenia praw <span class=\"_ _0\"></span><span class=\"ff5\">maj\u0105tkowych wynikaj\u0105cych <span class=\"_ _0\"></span>ze</span> <span class=\"ff5\">\u015bwiadectw</span> <span class=\"ff5\">pochod<span class=\"_ _1\"></span>zenia <span class=\"_ _0\"></span>energii <span class=\"_ _0\"></span>lub uiszczenia <span class=\"_ _0\"></span>tzw. o<span class=\"_ _0\"></span>p\u0142aty zast\u0119pczej. </span>Prawa <span class=\"_ _8\"> </span>maj\u0105tkow<span class=\"_ _1\"></span>e <span class=\"_ _8\"> </span>wynikaj\u0105<span class=\"_ _1\"></span>ce <span class=\"_ _8\"> </span>ze<span class=\"ff4\"> </span>\u015bwiadectw <span class=\"_ _b\"> </span>pochodzenia <span class=\"_ _8\"> </span>energii <span class=\"_ _b\"> </span>wytworzonej <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>odnawialnych <span class=\"_ _8\"> </span>\u017ar\u00f3d\u0142ach <span class=\"_ _b\"> </span>ene<span class=\"_ _0\"></span>rgii <span class=\"_ _b\"> </span>powstaj\u0105 <span class=\"_ _8\"> </span>z <span class=\"_ _8\"> </span>chwil\u0105 <span class=\"_ _b\"> </span>zapisania <span class=\"_ _8\"> </span>ich <span class=\"_ _8\"> </span>w<span class=\"_ _0\"></span><span class=\"ff4\"> rejestrze<span class=\"_ _1\"></span> </span>\u015bwiadectw,<span class=\"ff4\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>wygasaj\u0105 z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>chwil\u0105 <span class=\"_ _0\"></span>ich u<span class=\"_ _0\"></span>morzenia. Termin <span class=\"_ _0\"></span>wykonania <span class=\"_ _0\"></span>obowi\u0105zku umorzenia <span class=\"_ _0\"></span>\u015bwiadectw p<span class=\"_ _0\"></span>ochodzenia lub <span class=\"_ _0\"></span>poniesienia <span class=\"_ _0\"></span>op\u0142at <span class=\"_ _0\"></span>zast\u0119pczy<span class=\"_ _0\"></span><span class=\"ff4\">ch <span class=\"_ _0\"></span>za <span class=\"_ _0\"></span>dany <span class=\"_ _0\"></span>rok </span>up\u0142ywa z dniem <span class=\"_ _1\"></span>30<span class=\"ff4\"> </span>czerwca nast\u0119pne<span class=\"_ _1\"></span>go roku. <span class=\"ff4\"> </span>\u015awiadectwa poc<span class=\"_ _1\"></span>hodzenia energii ujm<span class=\"_ _1\"></span>owane jako wart<span class=\"_ _1\"></span>o\u015bci niematerialn<span class=\"_ _1\"></span>e wyceniane s\u0105 pocz\u0105tkowo we<span class=\"_ _1\"></span>d\u0142ug ceny nabycia. <span class=\"ff4\"> </span>Wydatki <span class=\"_ _9\"></span>na <span class=\"_ _b\"></span>nabycie <span class=\"_ _9\"></span>\u015bwiadectw <span class=\"_ _9\"></span>pochodzenia <span class=\"_ _9\"></span>energii, <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>wzgl\u0119du <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>ich <span class=\"_ _9\"></span>specyficzny <span class=\"_ _9\"></span>charakter, <span class=\"_ _9\"></span>zosta\u0142y <span class=\"_ _9\"></span>uj\u0119te <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>skonsolidowanym <span class=\"_ _9\"></span>sp<span class=\"_ _9\"></span><span class=\"ff4\">rawozdaniu <span class=\"_ _9\"></span>z </span>przep\u0142yw\u00f3w pieni\u0119\u017cnych w<span class=\"ff4\"> </span>prze<span class=\"_ _1\"></span>p\u0142ywach pieni\u0119\u017cnyc<span class=\"_ _1\"></span>h z<span class=\"ff4\"> </span>dzia\u0142alno\u015bci opera<span class=\"_ _1\"></span>cyjnej<span class=\"ff4\">. </span>W warto\u015bciach niemateri<span class=\"_ _1\"></span>alnych Grupa preze<span class=\"_ _1\"></span>ntuje zakupione na rynk<span class=\"_ _1\"></span>u <span class=\"ffa\">prawa do emisji CO<span class=\"_ _1c\"> </span></span>2<span class=\"_ _1c\"> </span>, k<span class=\"ff5 ls0\">t\u00f3re wyceniane s\u0105 poc<span class=\"_ _1\"></span>z\u0105tkowo wed\u0142ug ceny n<span class=\"_ _1\"></span>abycia. Nabyte praw<span class=\"_ _1\"></span>a </span>do emisji <span class=\"_ _0\"></span>nie podlegaj\u0105 <span class=\"_ _0\"></span>amortyzacji, gdy\u017c ich <span class=\"_ _0\"></span>warto\u015b\u0107 rezydualna <span class=\"_ _0\"></span>nie jest <span class=\"_ _0\"></span>ni\u017csza ni\u017c <span class=\"_ _0\"></span>cena nabycia. P<span class=\"_ _0\"></span>raw<span class=\"_ _0\"></span><span class=\"ff4\">a do<span class=\"_ _0\"></span> emisji CO<span class=\"_ _1c\"> </span></span>2 <span class=\"ff5\">s\u0105 <span class=\"_ _0\"></span>poddawane analizie pod <span class=\"_ _0\"></span>k\u0105tem utraty </span>warto\u015bci. Na sza<span class=\"_ _1\"></span>cowan\u0105 w okr<span class=\"_ _1\"></span>esie sprawozdaw<span class=\"_ _1\"></span>czym emisj\u0119 CO<span class=\"_ _1c\"> </span>2 <span class=\"ff5\">Grupa tw<span class=\"_ _1\"></span>orzy rozliczeni<span class=\"_ _1\"></span>a mi\u0119dzyokresow<span class=\"_ _1\"></span>e koszt\u00f3w (pr<span class=\"_ _1\"></span>ezentowane jako z<span class=\"_ _1\"></span>obowi\u0105zania finans<span class=\"_ _1\"></span>owe </span>w <span class=\"_ _b\"> </span>pozycji <span class=\"_ _b\"> </span>rozliczenia <span class=\"_ _b\"></span>mi\u0119dzyokresowe <span class=\"_ _9\"></span>b<span class=\"_ _0\"></span>ierne <span class=\"_ _b\"> </span>\u2013<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _b\"></span>Nota <span class=\"_ _b\"> </span>7</span>.14.) <span class=\"_ _b\"> </span>w <span class=\"_ _b\"> </span>c<span class=\"_ _0\"></span>i\u0119\u017car <span class=\"_ _b\"></span>koszt\u00f3w <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>zia\u0142alno\u015bci <span class=\"_ _9\"></span>o<span class=\"_ _0\"></span>peracyjnej <span class=\"_ _b\"></span>(podatki <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>op\u0142aty). <span class=\"_ _9\"></span>P<span class=\"_ _0\"></span>rawa <span class=\"_ _b\"></span>do <span class=\"_ _b\"></span>emisji <span class=\"_ _b\"> </span>CO<span class=\"_ _1c\"> </span>2 <span class=\"_ _b\"> </span>otrzymywane nieodp\u0142atnie ujmow<span class=\"_ _1\"></span>ane s\u0105 wed\u0142ug <span class=\"_ _1\"></span>kosztu (zwykle z<span class=\"_ _1\"></span>ero) w ewidencji <span class=\"_ _1\"></span>pozabilansowej.<span class=\"_ _1c\"> </span>Prawo <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>ko<span class=\"_ _0\"></span>rzystani<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>informacji <span class=\"_ _0\"></span>geologicznej, z<span class=\"_ _0\"></span>akupione <span class=\"_ _0\"></span>licencje <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>r<span class=\"ff5\">ogramowanie <span class=\"_ _0\"></span>komputerowe, <span class=\"_ _0\"></span>autorskie <span class=\"_ _0\"></span>prawa <span class=\"_ _0\"></span>maj\u0105tkowe <span class=\"_ _0\"></span>aktywowane <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wysoko\u015bci </span>koszt\u00f3w poniesi<span class=\"_ _1\"></span>onych na ich nabycie. A<span class=\"_ _1\"></span>ktywowa<span class=\"_ _1\"></span>ne koszty odpisuje <span class=\"_ _1\"></span>si\u0119 przez szaco<span class=\"_ _1\"></span>wany okres u\u017cyt<span class=\"_ _1\"></span>kowania, kt\u00f3ry wyn<span class=\"_ _1\"></span>osi odpowiedn<span class=\"_ _0\"></span><span class=\"ff4\">io: </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Informacja geol<span class=\"_ _1\"></span>ogiczna<span class=\"ls4\">                    <span class=\"_ _0\"></span>        </span>  <span class=\"_ _0\"></span>           <span class=\"_ _1\"></span>                                 <span class=\"_ _1\"></span>                            5-75 lat, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Oprogramowani<span class=\"_ _1\"></span>e komputerowe<span class=\"ls4\">                        <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>              <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>           <span class=\"_ _0\"></span>     </span>1<span class=\"_ _0\"></span>-28 lat, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Autorskie prawa m<span class=\"_ _1\"></span>aj\u0105tkowe<span class=\"ff4 ls4\">                      <span class=\"_ _0\"></span><span class=\"ls0\">                      <span class=\"_ _1\"></span>                                  <span class=\"_ _1\"></span>                 3-58 lat, </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Koszty prac r<span class=\"_ _1\"></span>ozwojowych<span class=\"ls4\">                       <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>               <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>              <span class=\"_ _0\"></span>          <span class=\"_ _0\"></span>           <span class=\"_ _0\"></span>     </span>5<span class=\"_ _0\"></span>-56 lat.<span class=\"_ _1c\"> </span></span></span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Utrata <span class=\"ff9\">warto\u015bci</span> Grupa ocenia <span class=\"_ _1\"></span>na ka\u017cdy <span class=\"_ _1\"></span>dzie\u0144 k<span class=\"_ _1\"></span>o\u0144cz\u0105cy okr<span class=\"_ _1\"></span>es sprawozdawc<span class=\"_ _1\"></span>zy czy zai<span class=\"_ _1\"></span>stnia\u0142y obie<span class=\"_ _1\"></span>ktywne przes\u0142anki <span class=\"_ _1\"></span>mog\u0105ce <span class=\"_ _1\"></span>wskazywa\u0107 <span class=\"_ _1\"></span>na utrat\u0119 <span class=\"_ _1\"></span>warto<span class=\"_ _0\"></span>\u015bci pow<span class=\"_ _1\"></span>y\u017cszych sk\u0142<span class=\"_ _1\"></span>adnik\u00f3w warto\u015bci  niem<span class=\"_ _1\"></span>aterialnych. <span class=\"_ _8\"> </span>Testy  na <span class=\"_ _8\"> </span>utrat\u0119  warto<span class=\"_ _1\"></span>\u015bci  dla  w<span class=\"_ _1\"></span>arto\u015bci  ni<span class=\"_ _1\"></span>ematerialnych<span class=\"_ _1\"></span>  s\u0105  pr<span class=\"_ _1\"></span>zeprowadzane  zgodnie  z <span class=\"_ _8\"> </span>zasadami  ra<span class=\"_ _1\"></span>chunkowo\u015bci <span class=\"_ _8\"> </span>przedstawionymi w Nocie 7.4.<span class=\"_ _1c\"> </span>Okresy u\u017cytkowa<span class=\"_ _1\"></span>nia warto\u015bci niem<span class=\"_ _1\"></span>aterialnych<span class=\"ffa\"> </span>Grupa <span class=\"_ _f\"> </span>okre\u015bla <span class=\"_ _f\"> </span>szacowan<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>okresy <span class=\"_ _f\"> </span>u\u017cytkowania, <span class=\"_ _d\"> </span>a <span class=\"_ _f\"> </span>p<span class=\"_ _0\"></span>oprzez <span class=\"_ _f\"> </span>to <span class=\"_ _f\"> </span>stawki <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span>mortyzacji <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>la <span class=\"_ _f\"> </span>poszczeg<span class=\"_ _1\"></span>\u00f3lnych <span class=\"_ _f\"> </span>warto\u015bci <span class=\"_ _f\"> </span>niemateri<span class=\"_ _1\"></span>alnych. <span class=\"_ _f\"> </span>Szac<span class=\"_ _0\"></span><span class=\"ff4\">unek <span class=\"_ _f\"> </span>ten <span class=\"_ _f\"> </span>opiera </span>si\u0119<span class=\"ff4\"> <span class=\"ls10\">na</span> </span>oczekiwanym <span class=\"_ _b\"></span>okresie <span class=\"_ _b\"> </span>ekonomicznej <span class=\"_ _b\"> </span>u\u017cyteczno\u015bci <span class=\"_ _b\"> </span>tych <span class=\"_ _8\"> </span>aktyw\u00f3w. <span class=\"_ _b\"></span>Poprawno\u015b\u0107 <span class=\"_ _b\"></span>stosowanych <span class=\"_ _b\"></span>okres\u00f3w <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>tawek <span class=\"_ _b\"></span>amortyza<span class=\"_ _0\"></span>cyjnych <span class=\"_ _b\"> </span>oraz <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span>arto\u015b\u0107 <span class=\"_ _b\"></span>ko\u0144cowa warto\u015bci <span class=\"_ _0\"></span>niematerialnych <span class=\"_ _0\"></span>podlegaj\u0105 <span class=\"_ _0\"></span>corocznej <span class=\"_ _0\"></span>weryfikacji raz<span class=\"_ _0\"></span><span class=\"ff4\"> w <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>w <span class=\"ls4\">IV</span> </span>kwartale,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>celu <span class=\"_ _0\"></span>dokonania <span class=\"_ _0\"></span>odpowiednic<span class=\"_ _1\"></span>h <span class=\"_ _0\"></span>korekt <span class=\"_ _9\"></span>odpis\u00f3w amortyzacyjnych <span class=\"_ _0\"></span>pocz\u0105wszy od<span class=\"ls0\"> <span class=\"ff5\">nast\u0119pne<span class=\"_ _1\"></span>go <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>obrot<span class=\"_ _1\"></span>owego. <span class=\"_ _0\"></span><span class=\"ff4\">Przeprowadzona <span class=\"_ _0\"></span>w <span class=\"ls4\">IV</span> kwartale <span class=\"_ _0\"></span>2022 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>wer</span>yfikacj<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tawek a<span class=\"_ _0\"></span>mortyzacyjn<span class=\"_ _1\"></span>ych <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>niematerialnych <span class=\"_ _0\"></span>spowodowa\u0142a <span class=\"_ _0\"></span>spadek </span></span>amortyzacji w<span class=\"_ _0\"></span> 2023 roku o<span class=\"_ _0\"></span> 0,7 mln <span class=\"ff5\">PLN wzgl\u0119dem <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>poprzedniego.</span> <span class=\"_ _0\"></span>Natomiast <span class=\"_ _0\"></span>weryfikacja <span class=\"_ _0\"></span>stawek <span class=\"_ _0\"></span>amortyzacyjnyc<span class=\"_ _1\"></span>h <span class=\"_ _0\"></span>przeprowadzona w<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>IV <span class=\"_ _0\"></span>kwartale <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>roku nie spowoduje zmi<span class=\"_ _1\"></span>an amortyzacji w <span class=\"_ _1\"></span>kolejnym roku.<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "W warto\u015bciach niemateri<span class=\"_ _1\"></span>alnych Grupa preze<span class=\"_ _1\"></span>ntuje zakupione na rynk<span class=\"_ _1\"></span>u <span class=\"ffa\">prawa do emisji CO<span class=\"_ _1c\"> </span></span>2<span class=\"_ _1c\"> </span>, k<span class=\"ff5 ls0\">t\u00f3re wyceniane s\u0105 poc<span class=\"_ _1\"></span>z\u0105tkowo wed\u0142ug ceny n<span class=\"_ _1\"></span>abycia. Nabyte praw<span class=\"_ _1\"></span>a </span>do emisji <span class=\"_ _0\"></span>nie podlegaj\u0105 <span class=\"_ _0\"></span>amortyzacji, gdy\u017c ich <span class=\"_ _0\"></span>warto\u015b\u0107 rezydualna <span class=\"_ _0\"></span>nie jest <span class=\"_ _0\"></span>ni\u017csza ni\u017c <span class=\"_ _0\"></span>cena nabycia. P<span class=\"_ _0\"></span>raw<span class=\"_ _0\"></span><span class=\"ff4\">a do<span class=\"_ _0\"></span> emisji CO<span class=\"_ _1c\"> </span></span>2 <span class=\"ff5\">s\u0105 <span class=\"_ _0\"></span>poddawane analizie pod <span class=\"_ _0\"></span>k\u0105tem utraty </span>warto\u015bci. Na sza<span class=\"_ _1\"></span>cowan\u0105 w okr<span class=\"_ _1\"></span>esie sprawozdaw<span class=\"_ _1\"></span>czym emisj\u0119 CO<span class=\"_ _1c\"> </span>2 <span class=\"ff5\">Grupa tw<span class=\"_ _1\"></span>orzy rozliczeni<span class=\"_ _1\"></span>a mi\u0119dzyokresow<span class=\"_ _1\"></span>e koszt\u00f3w (pr<span class=\"_ _1\"></span>ezentowane jako z<span class=\"_ _1\"></span>obowi\u0105zania finans<span class=\"_ _1\"></span>owe </span>w <span class=\"_ _b\"> </span>pozycji <span class=\"_ _b\"> </span>rozliczenia <span class=\"_ _b\"></span>mi\u0119dzyokresowe <span class=\"_ _9\"></span>b<span class=\"_ _0\"></span>ierne <span class=\"_ _b\"> </span>\u2013<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _b\"></span>Nota <span class=\"_ _b\"> </span>7</span>.14.) <span class=\"_ _b\"> </span>w <span class=\"_ _b\"> </span>c<span class=\"_ _0\"></span>i\u0119\u017car <span class=\"_ _b\"></span>koszt\u00f3w <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>zia\u0142alno\u015bci <span class=\"_ _9\"></span>o<span class=\"_ _0\"></span>peracyjnej <span class=\"_ _b\"></span>(podatki <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>op\u0142aty). <span class=\"_ _9\"></span>P<span class=\"_ _0\"></span>rawa <span class=\"_ _b\"></span>do <span class=\"_ _b\"></span>emisji <span class=\"_ _b\"> </span>CO<span class=\"_ _1c\"> </span>2 <span class=\"_ _b\"> </span>otrzymywane nieodp\u0142atnie ujmow<span class=\"_ _1\"></span>ane s\u0105 wed\u0142ug <span class=\"_ _1\"></span>kosztu (zwykle z<span class=\"_ _1\"></span>ero) w ewidencji <span class=\"_ _1\"></span>pozabilansowej.<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmissionRightsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-12": {
   "value": "WARTO\u015aCI NIEMATERIALNE<span class=\"ff2\"> </span>Nota<span class=\"fc0\"> </span>Informacja geologiczna \u015awiadectwa<span class=\"ff2\"> </span>pochodzenia energii Prawa do emisji CO<span class=\"_ _1c\"> </span>2 Oprogramo-<span class=\"_ _1c\"> </span>wanie komputerowe<span class=\"_ _1\"></span> Koszty prac rozwojowych Pozosta\u0142e warto\u015bci<span class=\"ff2\"> </span>niematerialne Razem STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA 2023 (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs4\"> </span>Warto\u015b\u0107 brutto<span class=\"ff1\"> </span>(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff1 fs4\"> </span>33,6 24,6 16,8 104,6 42,2 20,0 241,8 Umorzenie**  (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff1 fs4\"> </span>(24,9) - - (87,4) (4,0) (9,5) (125,8) WARTO\u015a\u0106 KSI\u0118G<span class=\"_ _1\"></span>OWA NETTO<span class=\"ff2\"> </span>(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs4\"> </span>8,7 24,6 16,8 17,2 38,2 10,5 116,0 Nak\u0142ady inwesty<span class=\"_ _1\"></span>cyjne<span class=\"ff1\"> </span>- - 75,6 - - 29,9 105,5 Zwi\u0119kszenia<span class=\"ff1\"> </span>- 18,5 - - - 5,9 24,4 Przesuni\u0119cie z wart<span class=\"_ _1\"></span>o\u015bci niematerialnych w t<span class=\"_ _1\"></span>oku - - - 29,2 2,1 (31,3) - Zmniejszenia - (30,3)*** - - - (0,6) (30,9) Amortyzacja (0,3) - - (9,1) (1,2) (0,5) (11,1) Odpis aktualizuj<span class=\"_ _1\"></span>\u0105cy <span class=\"ff1\">- utworzenie </span>7.4 - - - - - (5,2) (5,2) WARTO\u015a\u0106 KSI\u0118G<span class=\"_ _1\"></span>OWA NETTO<span class=\"ff2\"> </span>8,4 12,8 92,4 37,3 39,1 8,7 198,7 STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2023<span class=\"fs1\"> </span>Warto\u015b\u0107 brutto<span class=\"ff1\"> </span>33,6 12,8 92,4 133,9 44,4 23,4 340,5 Umorzenie** (25,2) - - (96,6) (5,3) (14,7) (141,8) WARTO\u015a\u0106 KSI\u0118G<span class=\"_ _1\"></span>OWA NETTO<span class=\"ff2\"> </span>8,4 12,8 92,4 37,3 39,1 8,7 198,7 *<span class=\"ls6\">     </span><span class=\"ff5\">Dane prz<span class=\"_ _0\"></span>ekszta\u0142cone w zwi\u0105zku z<span class=\"_ _0\"></span> zastosowan\u0105 zmian\u0105 zas<span class=\"_ _0\"></span>ad (polityki) rachunkowo\u015bci<span class=\"_ _0\"></span>, kt\u00f3ra zosta\u0142a szerz<span class=\"_ _0\"></span>ej opisana w Nocie 2.6.<span class=\"_ _9\"></span></span> **<span class=\"ls6\">   <span class=\"ls0\">Pozycja obejmuje <span class=\"ff5\">umorz<span class=\"_ _0\"></span>enie oraz odpisy <span class=\"_ _0\"></span>aktualizuj\u0105ce warto\u015bci <span class=\"_ _0\"></span>niematerialne.<span class=\"_ _0\"></span></span> </span></span>***<span class=\"ls0\"> <span class=\"ff5\">Zgodnie z decyzjami Prezesa Urz\u0119<span class=\"_ _0\"></span>du Regulacji Energetyki<span class=\"_ _0\"></span> dotycz\u0105cymi umorzenia<span class=\"_ _0\"></span> \u015bwiadectw pochodzenia en<span class=\"_ _0\"></span>ergii.<span class=\"_ _0\"></span></span> </span>Nota Informacja geologiczna \u015awiadectwa<span class=\"ff2\"> </span>pochodzenia energii Prawa do emisji CO<span class=\"_ _1c\"> </span>2<span class=\"_ _1c\"> </span>Oprogramo-<span class=\"_ _1c\"> </span>wanie komputerowe<span class=\"_ _1\"></span> Koszty prac rozwojowych Pozosta\u0142e warto\u015bci<span class=\"ff2\"> </span>niematerialne Razem STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA 2022 (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs4\"> </span>Warto\u015b\u0107 brutto<span class=\"ff1\"> </span>(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff1 fs4\"> </span>33,6 29,8 0,2 99,2 42,2 16,2 221,2 Umorzenie**  (dane <span class=\"ff5\">przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff1 fs4\"> </span></span>(24,1) - - (80,1) (2,9) (7,9) (115,0) WARTO\u015a\u0106 KSI\u0118G<span class=\"_ _1\"></span>OWA NETTO<span class=\"ff2\"> </span>(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs4\"> </span>9,5 29,8 0,2 19,1 39,3 8,3 106,2 Nak\u0142ady inwesty<span class=\"_ _1\"></span>cyjne<span class=\"ff1\"> </span>- - - - - 26,9 26,9<span class=\"_ _1c\"> </span>Zwi\u0119kszenia<span class=\"ff1\"> </span>- 27,9 - - - - 27,9 Przesuni\u0119cia z wart<span class=\"_ _1\"></span>o\u015bci niematerialnych w t<span class=\"_ _1\"></span>oku 16,8 6,2 0,1 (23,1) - Zmniejszenia - (33,1)*** (0,2) (0,1) - (0,1) (33,5) Amortyzacja (0,4) - - (8,0) (1,2) (0,4) (10,0) Odpis aktualizuj<span class=\"_ _1\"></span>\u0105cy <span class=\"ff1\">- utworzenie </span>7.4 (0,4) - - - - (1,1) (1,5) WARTO\u015a\u0106 KSI\u0118G<span class=\"_ _1\"></span>OWA NETTO<span class=\"ff2\"> </span>(dane <span class=\"ff9\">przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs4\"> </span></span>8,7 24,6 16,8 17,2 38,2 10,5 116,0 STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2022 (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs1\"> </span>Warto\u015b\u0107 brutto<span class=\"ff1\"> </span>(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff1 fs4\"> </span>33,6 24,6 16,8 104,6 42,2 20,0 241,8 Umorzenie** (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff1 fs4\"> </span>(24,9) - - (87,4) (4,0) (9,5) (125,8) WARTO\u015a\u0106 KSI\u0118G<span class=\"_ _1\"></span>OWA NETTO<span class=\"ff2\"> </span>(dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs1\"> </span>8,7 24,6 16,8 17,2 38,2 10,5 116,0<span class=\"_ _1c\"> </span>*<span class=\"ls6\">     </span><span class=\"ff5\">Dane prz<span class=\"_ _0\"></span>ekszta\u0142cone w zwi\u0105zku z<span class=\"_ _0\"></span> zastosowan\u0105 zmian\u0105 zas<span class=\"_ _0\"></span>ad (polityki) rachunkowo\u015bci<span class=\"_ _0\"></span>, kt\u00f3ra zosta\u0142a szerz<span class=\"_ _0\"></span>ej opisana w Nocie 2.6.<span class=\"_ _9\"></span></span> **<span class=\"ls6\">   <span class=\"ls0\">Pozycja <span class=\"ff5\">obejmuje umorz<span class=\"_ _0\"></span>enie oraz odpisy ak<span class=\"_ _0\"></span>tualizuj\u0105ce warto\u015bci niema<span class=\"_ _0\"></span>terialne.<span class=\"_ _0\"></span></span> </span></span>***<span class=\"ls0\"> <span class=\"ff5\">Zgodnie z decyzjami Prezesa Urz\u0119<span class=\"_ _0\"></span>du Regulacji Energetyki<span class=\"_ _0\"></span> dotycz\u0105cymi umorzenia<span class=\"_ _0\"></span> \u015bwiadectw pochodzenia en<span class=\"_ _0\"></span>ergii.<span class=\"_ _1c\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-485": {
   "value": "ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>INWESTYCJE W P<span class=\"_ _1\"></span>ORTFEL AKT<span class=\"_ _1\"></span>YW\u00d3W FIZ<span class=\"ffa\"> </span>Aktywa finansowe <span class=\"_ _1\"></span>znajduj\u0105ce si\u0119 w p<span class=\"_ _1\"></span>ortfelu inwe<span class=\"_ _1\"></span>stycji FIZ klasyfikowa<span class=\"_ _1\"></span>ne s\u0105 jako: <span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">aktywa finansowe <span class=\"_ _1\"></span>wyceniane w <span class=\"_ _1\"></span>warto\u015bci godziwej <span class=\"_ _1\"></span>przez wynik fin<span class=\"_ _1\"></span>ansowy, <span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">aktywa finansowe <span class=\"_ _1\"></span>wyceniane wed\u0142<span class=\"_ _1\"></span>ug zamortyzowa<span class=\"_ _1\"></span>nego kosztu.<span class=\"ff4\"> </span></span></span>Do a<span class=\"_ _1\"></span>ktyw\u00f3w fin<span class=\"_ _1\"></span>ansowych <span class=\"_ _1\"></span>wycenianych <span class=\"_ _5\"></span>wed\u0142ug zamortyzowanego <span class=\"_ _1\"></span>kosztu <span class=\"_ _1\"></span>zalicza <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _1\"></span>te a<span class=\"_ _1\"></span>ktywa, <span class=\"_ _1\"></span>kt\u00f3re <span class=\"_ _1\"></span>spe\u0142niaj\u0105 t<span class=\"_ _1\"></span>est <span class=\"_ _1\"></span>SPPI i <span class=\"_ _1\"></span>utrzymy<span class=\"_ _1\"></span>wane s\u0105 <span class=\"_ _5\"></span>w celu \u015b<span class=\"_ _1\"></span>ci\u0105gni\u0119cia <span class=\"_ _1\"></span>kwoty g\u0142\u00f3wnej i odsete<span class=\"_ _1\"></span>k; s\u0105 to g\u0142\u00f3wnie: \u015br<span class=\"_ _1\"></span>odki pieni\u0119\u017cne,  de<span class=\"_ _1\"></span>pozyty bankowe or<span class=\"_ _1\"></span>az nale\u017cno\u015bci <span class=\"_ _1\"></span>wynikaj\u0105ce z bie<span class=\"_ _1\"></span>\u017c\u0105cej dzia\u0142alno\u015b<span class=\"_ _1\"></span>ci. <span class=\"_ _0\"></span><span class=\"ff4\"> </span>Grupa nie posiada w <span class=\"_ _1\"></span>po<span class=\"ff5\">rtfelu FIZ in<span class=\"_ _1\"></span>strument\u00f3w d\u0142u\u017cnyc<span class=\"_ _1\"></span>h wycenianych <span class=\"_ _1\"></span>w warto\u015bci godzi<span class=\"_ _1\"></span>wej przez inne ca\u0142k<span class=\"_ _1\"></span>owite dochody.<span class=\"ff4\"> </span></span>Wszystkie pozosta\u0142<span class=\"_ _1\"></span>e aktywa w port<span class=\"_ _1\"></span>felu FIZ s\u0105 zaliczan<span class=\"_ _1\"></span>e do wyceniany<span class=\"_ _1\"></span>ch w warto\u015bci godzi<span class=\"_ _1\"></span>wej przez wynik fin<span class=\"_ _1\"></span>ansowy. Meto<span class=\"_ _1\"></span>dy ustal<span class=\"_ _0\"></span>ania warto\u015bci go<span class=\"_ _1\"></span>dziwej aktyw\u00f3<span class=\"_ _1\"></span>w FIZ s<span class=\"ff5\">\u0105 przedstawio<span class=\"_ _1\"></span>ne w Nocie 9.2.<span class=\"ff4\"> </span></span>W <span class=\"_ _9\"></span>odniesieniu <span class=\"_ _0\"></span>do <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>fin<span class=\"_ _1\"></span>ansowych <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>ycenianych <span class=\"_ _0\"></span>wed\u0142ug <span class=\"_ _9\"></span>zamortyzowa<span class=\"_ _1\"></span>nego <span class=\"_ _9\"></span>kosztu <span class=\"_ _0\"></span>przy <span class=\"_ _9\"></span>zastosowaniu <span class=\"_ _0\"></span>efektywnej <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>topy <span class=\"_ _9\"></span>procentowej<span class=\"ff4\">, <span class=\"_ _9\"></span>odpisy <span class=\"_ _9\"></span>z </span>tytu\u0142u <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>trat<span class=\"_ _1\"></span>y warto\u015bci wylicza <span class=\"_ _1\"></span>si\u0119 przy zastosowa<span class=\"_ _1\"></span>niu modelu oczeki<span class=\"_ _1\"></span>wanych strat kre<span class=\"_ _1\"></span>dytowych.<span class=\"_ _1c\"> </span>Przychody z tytu\u0142u <span class=\"_ _1\"></span>odsetek oblicza <span class=\"_ _1\"></span>si\u0119 metod\u0105 efektyw<span class=\"_ _1\"></span>nej stopy proce<span class=\"_ _1\"></span>ntowej i ujmuje w p<span class=\"_ _1\"></span>ozycji pozosta\u0142e <span class=\"_ _1\"></span>zyski/(straty) <span class=\"ff4\">- netto. </span>Zysk <span class=\"_ _1\"></span>lub str<span class=\"_ _1\"></span>at\u0119 <span class=\"_ _1\"></span>z w<span class=\"_ _1\"></span>yceny <span class=\"_ _1\"></span>inwestycji <span class=\"_ _5\"></span>do warto\u015bci <span class=\"_ _5\"></span>g<span class=\"_ _0\"></span>odziwej <span class=\"_ _5\"></span>o<span class=\"_ _0\"></span>raz <span class=\"_ _1\"></span>z <span class=\"_ _1\"></span>realizacji <span class=\"_ _1\"></span>portfela <span class=\"_ _5\"></span>F<span class=\"_ _0\"></span>IZ <span class=\"_ _5\"></span>u<span class=\"_ _0\"></span>jmuje <span class=\"_ _1\"></span>si\u0119 w <span class=\"_ _5\"></span>wyniku f<span class=\"_ _1\"></span>inansowym <span class=\"_ _1\"></span>i<span class=\"ff4\"> <span class=\"ls5\">pr</span></span>ezentuje w <span class=\"_ _1\"></span>pozycji <span class=\"_ _5\"></span>pozosta\u0142e zy<span class=\"_ _1\"></span>ski/(straty)<span class=\"_ _1\"></span> \u2013<span class=\"ff4\"> </span>netto w okresie, <span class=\"_ _1\"></span>w kt\u00f3rym wyst<span class=\"_ _1\"></span>\u0105pi\u0142y.<span class=\"ff4\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Grupa <span class=\"_ _9\"></span>prezentuje <span class=\"_ _0\"></span>przep\u0142ywy <span class=\"_ _9\"></span>netto <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>inwestycji <span class=\"_ _0\"></span>FIZ<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>przep\u0142ywach <span class=\"_ _0\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>dzia\u0142alno\u015bci <span class=\"_ _9\"></span>inwe<span class=\"_ _1\"></span>stycyjnej. <span class=\"_ _9\"></span>Wp\u0142ywy <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>wydatki <span class=\"_ _9\"></span>z <span class=\"_ _8\"> </span>tyt<span class=\"_ _1\"></span>u\u0142u <span class=\"_ _9\"></span>transakcji <span class=\"_ _9\"></span>Sell <span class=\"_ _0\"></span>Buy <span class=\"_ _9\"></span>Back (\u201eSBB\u201d) <span class=\"_ _b\"> </span>Grupa <span class=\"_ _b\"> </span>ujmuje <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>dzia\u0142alno\u015bci <span class=\"_ _b\"></span>inwest<span class=\"_ _1\"></span>ycyjnej <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>uw<span class=\"_ _1\"></span>agi <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>fakt, <span class=\"_ _b\"></span>i\u017c <span class=\"_ _b\"> </span>transakcje <span class=\"_ _b\"></span>te <span class=\"_ _b\"></span>powi\u0105zane <span class=\"_ _b\"> </span>s\u0105 <span class=\"_ _8\"> </span>z <span class=\"_ _8\"> </span>dzia\u0142al<span class=\"_ _1\"></span>no\u015bci\u0105 <span class=\"_ _b\"> </span>inwestycyjn\u0105 <span class=\"_ _b\"></span>Funduszu. <span class=\"_ _b\"></span>\u015arodki <span class=\"_ _b\"></span>pieni\u0119\u017cne pozyskane przez FI<span class=\"_ _1\"></span>Z (w tym <span class=\"_ _1\"></span>z <span class=\"ff5\">transakcji SBB) ni<span class=\"_ _1\"></span>e mog\u0105 by\u0107 <span class=\"_ _1\"></span>wykorzystane n<span class=\"_ _1\"></span>a finansowanie bi<span class=\"_ _1\"></span>e\u017c\u0105cej dzia\u0142al<span class=\"_ _1\"></span>no\u015bci Grupy, lec<span class=\"_ _1\"></span>z wy\u0142\u0105cznie <span class=\"_ _1\"></span>na nabycie pr<span class=\"_ _1\"></span>zez Fundus<span class=\"ff4 lsa\">z </span></span>aktyw\u00f3w  fin<span class=\"_ _1\"></span>ansowych <span class=\"_ _8\"> </span>w  celu <span class=\"_ _8\"> </span>maksymalizacji <span class=\"_ _8\"> </span>zysk<span class=\"_ _0\"></span>u  z <span class=\"_ _8\"> </span>tych  inwe<span class=\"_ _1\"></span>stycji.  Grup<span class=\"_ _1\"></span>a  prezent<span class=\"_ _1\"></span>uje  przep\u0142y<span class=\"_ _1\"></span>wy  pie<span class=\"_ _1\"></span>ni\u0119\u017cne  doty<span class=\"_ _1\"></span>cz\u0105ce <span class=\"_ _8\"> </span>aktyw\u00f3w  i <span class=\"_ _8\"> </span>zobowi\u0105za\u0144  Fundu<span class=\"_ _1\"></span>szu w <span class=\"ff5\">warto\u015bciach netto <span class=\"_ _0\"></span>dla k<span class=\"_ _0\"></span>a\u017cdej kategorii (tj. <span class=\"_ _0\"></span>rozliczenie <span class=\"_ _0\"></span>transakcji SBB, <span class=\"_ _0\"></span>nabycie/zbycie d\u0142u\u017cnych p<span class=\"_ _0\"></span>apier\u00f3w warto\u015bciowych i <span class=\"_ _0\"></span>list<span class=\"_ _0\"></span>\u00f3w <span class=\"_ _0\"></span>zastawnych FIZ, <span class=\"_ _0\"></span>nabycie/zbyc</span>ie pozosta\u0142ych <span class=\"_ _b\"> </span>aktyw\u00f3w <span class=\"_ _8\"> </span>i <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>obowi\u0105za\u0144 <span class=\"_ _b\"> </span>FIZ <span class=\"_ _8\"> </span>oraz <span class=\"_ _b\"> </span>wp\u0142aty/wycofanie <span class=\"_ _8\"> </span>\u015brod<span class=\"_ _1\"></span>k\u00f3w <span class=\"_ _8\"> </span>do<span class=\"ff4\"> </span>Funduszu) <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>uwagi <span class=\"_ _8\"> </span>na <span class=\"_ _b\"> </span>du\u017c\u0105 <span class=\"_ _8\"> </span>ilo\u015b\u0107 <span class=\"_ _b\"> </span>pow<span class=\"_ _0\"></span>tarzaj\u0105<span class=\"_ _1\"></span>cych <span class=\"_ _8\"> </span>si\u0119 <span class=\"_ _b\"> </span>transakcji <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>ci\u0105gu <span class=\"_ _8\"> </span>okresu sprawozdawczego. U<span class=\"_ _1\"></span>zgodnienie pr<span class=\"_ _1\"></span>zep\u0142yw\u00f3w z<span class=\"ff4\"> </span>inwestycji FIZ <span class=\"_ _1\"></span>zosta\u0142o zapreze<span class=\"_ _1\"></span>ntowane w dalszej <span class=\"_ _1\"></span>cz\u0119\u015bci Noty.<span class=\"ff4\"> </span>Gru<span class=\"ff5\">pa <span class=\"_ _5\"></span>dokonuje <span class=\"_ _5\"></span>szacunku <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>arametr\u00f3w <span class=\"_ _5\"></span>okre\u015blaj\u0105cych <span class=\"_ _5\"></span>dostateczn\u0105 <span class=\"_ _5\"></span>cz\u0119stotliwo\u015b<span class=\"_ _1\"></span>\u0107 <span class=\"_ _5\"></span>transakcji <span class=\"_ _5\"></span>i <span class=\"_ _1\"></span>wolumen <span class=\"_ _5\"></span>obrotu <span class=\"_ _5\"></span>na<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>aktywnym <span class=\"_ _5\"></span>rynku <span class=\"_ _5\"></span>w <span class=\"_ _1\"></span>odnie<span class=\"_ _0\"></span>sieniu <span class=\"_ _5\"></span>do <span class=\"_ _1\"></span>d\u0142u\u017cnyc<span class=\"_ _1\"></span>h <span class=\"_ _5\"></span>papie<span class=\"_ _0\"></span>r\u00f3w </span>warto\u015bciowych <span class=\"_ _1\"></span>w portf<span class=\"_ _1\"></span>elu a<span class=\"_ _1\"></span>ktyw\u00f3w FI<span class=\"_ _1\"></span>Z, uz<span class=\"_ _1\"></span>asadniaj\u0105c\u0105 i<span class=\"_ _1\"></span>ch warto<span class=\"_ _1\"></span>\u015b\u0107 god<span class=\"_ _1\"></span>ziw\u0105. Do<span class=\"_ _1\"></span>konana w <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>roku <span class=\"_ _1\"></span>zmiana tego szac<span class=\"_ _1\"></span>unku w<span class=\"_ _1\"></span>p\u0142yn\u0119\u0142a na <span class=\"_ _1\"></span>ustalenie <span class=\"_ _1\"></span>poziomu <span class=\"_ _1\"></span>warto\u015bci<span class=\"_ _1\"></span> godziwej i spowod<span class=\"_ _1\"></span>owa\u0142a przeniesie<span class=\"_ _1\"></span>nie d\u0142u\u017cnych papier<span class=\"_ _1\"></span>\u00f3w warto\u015bciowy<span class=\"_ _1\"></span>ch z Poziomu <span class=\"_ _1\"></span>1 do Poziomu 2 hi<span class=\"_ _1\"></span>erarchii warto\u015bci <span class=\"_ _1\"></span>godziwej (N<span class=\"ff4\">o<span class=\"_ _0\"></span>ta 9.2.).<span class=\"_ _1c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-516": {
   "value": "W <span class=\"_ _9\"></span>odniesieniu <span class=\"_ _0\"></span>do <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>fin<span class=\"_ _1\"></span>ansowych <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>ycenianych <span class=\"_ _0\"></span>wed\u0142ug <span class=\"_ _9\"></span>zamortyzowa<span class=\"_ _1\"></span>nego <span class=\"_ _9\"></span>kosztu <span class=\"_ _0\"></span>przy <span class=\"_ _9\"></span>zastosowaniu <span class=\"_ _0\"></span>efektywnej <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>topy <span class=\"_ _9\"></span>procentowej<span class=\"ff4\">, <span class=\"_ _9\"></span>odpisy <span class=\"_ _9\"></span>z </span>tytu\u0142u <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>trat<span class=\"_ _1\"></span>y warto\u015bci wylicza <span class=\"_ _1\"></span>si\u0119 przy zastosowa<span class=\"_ _1\"></span>niu modelu oczeki<span class=\"_ _1\"></span>wanych strat kre<span class=\"_ _1\"></span>dytowych.<span class=\"_ _1c\"> </span><div class=\"c w8 h4 gs993\"><div class=\"t m0 x8 h73 y82c ff9 fs4 fc0 sc0 ls0 ws0\">Odpis aktualizuj\u0105<span class=\"_ _1\"></span>cy warto\u015b\u0107 nale<span class=\"_ _1\"></span>\u017cno\u015bci <span class=\"ffa\"> </span></div><div class=\"t m0 x8 h10 y82d ff5 fs4 fc0 sc0 ls0 ws0\">Na <span class=\"_ _5\"></span>k<span class=\"_ _0\"></span>a\u017cdy <span class=\"_ _5\"></span>dzie\u0144 <span class=\"_ _1\"></span>ko\u0144cz\u0105c<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>okres <span class=\"_ _5\"></span>sprawozdawczy, <span class=\"_ _5\"></span>Grupa <span class=\"_ _5\"></span>dokonuje <span class=\"_ _1\"></span>oszacowa<span class=\"_ _1\"></span>nia <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>aktualizacji <span class=\"_ _5\"></span>oczekiwanej <span class=\"_ _1\"></span>straty <span class=\"_ _5\"></span>kredytowej <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>tytu\u0142u<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _5\"></span><span class=\"ff5\">sk\u0142adnik\u00f3w <span class=\"_ _1\"></span>aktyw\u00f3w <span class=\"_ _5\"></span>finansowyc<span class=\"_ _1\"></span>h </span></span></div><div class=\"t m0 x8 h10 y82e ff5 fs4 fc0 sc0 ls0 ws0\">wycenianych <span class=\"_ _1\"></span>wed\u0142ug <span class=\"_ _1\"></span>zamorty<span class=\"_ _1\"></span>zowanego <span class=\"_ _1\"></span>kosztu. <span class=\"_ _1\"></span>Najistot<span class=\"_ _1\"></span>niejsz\u0105 pozycj\u0105 <span class=\"_ _5\"></span>aktyw\u00f3w finansow<span class=\"_ _1\"></span>ych w <span class=\"_ _5\"></span>skonsolidowanym <span class=\"_ _1\"></span>sprawozda<span class=\"_ _1\"></span>niu fina<span class=\"_ _1\"></span>nsowym <span class=\"_ _1\"></span>Grupy, <span class=\"_ _1\"></span>kt\u00f3ra <span class=\"_ _1\"></span>podlega<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h10 y82f ff5 fs4 fc0 sc0 ls0 ws0\">kalkulacji oczeki<span class=\"_ _1\"></span>wanych strat kredyt<span class=\"_ _1\"></span>owych s\u0105 nale\u017c<span class=\"_ _1\"></span>no\u015bci handlowe.<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h10 y33a ff5 fs4 fc0 sc0 ls0 ws0\">W <span class=\"_ _d\"> </span>odniesieni<span class=\"_ _1\"></span>u <span class=\"_ _d\"> </span>do <span class=\"_ _d\"> </span>nal<span class=\"_ _1\"></span>e\u017cno\u015bci  h<span class=\"_ _0\"></span>andlowych,  kt\u00f3re <span class=\"_ _d\"> </span>nie <span class=\"_ _d\"> </span>zawieraj<span class=\"_ _1\"></span>\u0105 <span class=\"_ _d\"> </span>istotnego  elementu <span class=\"_ _d\"> </span>finansowa<span class=\"_ _1\"></span>nia, <span class=\"_ _d\"> </span>zast<span class=\"_ _1\"></span>os<span class=\"_ _0\"></span>owano <span class=\"_ _d\"> </span>upros<span class=\"_ _1\"></span>zczone <span class=\"_ _d\"> </span>podej<span class=\"_ _1\"></span>\u015bcie <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>wy<span class=\"_ _1\"></span>cen\u0119 <span class=\"_ _d\"> </span>odpisu </div><div class=\"t m0 x8 h10 y33b ff5 fs4 fc0 sc0 ls0 ws0\">aktualizuj\u0105cego na <span class=\"_ _0\"></span>bazie <span class=\"_ _0\"></span>oczekiwanych strat <span class=\"_ _0\"></span>kredytowych za <span class=\"_ _0\"></span>ca\u0142y <span class=\"_ _0\"></span>okres <span class=\"_ _0\"></span>\u017cycia <span class=\"_ _0\"></span>instrumentu. <span class=\"_ _0\"></span>Grupa zaklasyfikowa\u0142a na<span class=\"_ _0\"></span>le\u017cno\u015bci<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>han<span class=\"_ _0\"></span><span class=\"ff4\">dlowe <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>Stopnia <span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>klasyfikacji </span></div><div class=\"t m0 x8 h10 y33c ff5 fs4 fc0 sc0 ls0 ws0\">aktyw\u00f3w finan<span class=\"_ _1\"></span>sowych pod k\u0105te<span class=\"_ _1\"></span>m ich utrat<span class=\"_ _1\"></span>y warto\u015bci prz<span class=\"_ _1\"></span>ewidzianej przez M<span class=\"_ _1\"></span>SSF 9, z<span class=\"_ _1\"></span>a wyj\u0105tkiem nale<span class=\"_ _1\"></span>\u017cno\u015bci, dla kt<span class=\"_ _1\"></span>\u00f3rych stwier<span class=\"_ _1\"></span>dzono utrat\u0119 <span class=\"_ _1\"></span>warto\u015bci \u2013<span class=\"ff4\"> </span>te nale\u017cno\u015bci<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h10 y830 ff4 fs4 fc0 sc0 ls0 ws0\">zaliczono do Stopnia 3 ww.<span class=\"_ _0\"></span> <span class=\"ff5\">klasyfika<span class=\"_ _1\"></span>cji. Grupa <span class=\"_ _0\"></span>za moment utraty <span class=\"_ _0\"></span>warto\u015bci uznaje moment przekazania nale\u017cno\u015bci do windykacji, <span class=\"_ _0\"></span>jednak nie p\u00f3\u017aniej ni\u017c <span class=\"_ _0\"></span>w 90<span class=\"_ _9\"></span><span class=\"ff4\"> dniu </span></span></div><div class=\"t m0 x8 h10 y33e ff4 fs4 fc0 sc0 ls0 ws0\">przeterminowani<span class=\"_ _1\"></span>a. </div><div class=\"t m0 x8 h73 y831 ff5 fs4 fc0 sc0 ls0 ws0\">Dla <span class=\"_ _0\"></span>ustalenia <span class=\"_ _0\"></span>odpis\u00f3w a<span class=\"_ _0\"></span>ktualizuj\u0105cy<span class=\"_ _1\"></span>ch <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>utraty <span class=\"_ _0\"></span>warto\u015bci, <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>wyodr\u0119bni\u0142a n<span class=\"_ _0\"></span>ast\u0119puj\u0105ce <span class=\"_ _9\"></span><span class=\"ff9\">gr<span class=\"_ _1\"></span>upy <span class=\"_ _0\"></span>nale\u017cno\u015bci h<span class=\"_ _0\"></span>andlowych<span class=\"ff4\"> <span class=\"_ _0\"></span><span class=\"ff5\">ustalone n<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>bazie <span class=\"_ _0\"></span>podobie\u0144stwa </span></span></span></div><div class=\"t m0 x8 h10 y832 ff4 fs4 fc0 sc0 ls0 ws0\">charakterystyki r<span class=\"_ _1\"></span>yzyka kredytowego:<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h16 y833 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">nale\u017cno\u015bci <span class=\"_ _b\"></span>handlowe <span class=\"_ _b\"></span>w\u0119glowo<span class=\"ff4\">-</span>koksowe <span class=\"_ _9\"></span>o<span class=\"_ _0\"></span>d <span class=\"_ _b\"> </span>g\u0142\u00f3wnych <span class=\"_ _b\"> </span>kontrahent\u00f3w, <span class=\"_ _b\"> </span>tj. <span class=\"_ _b\"> </span>k<span class=\"_ _0\"></span>ontrahent<span class=\"_ _1\"></span>\u00f3w <span class=\"_ _b\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>udziale <span class=\"_ _b\"></span>w <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rzychoda<span class=\"_ _1\"></span>ch <span class=\"_ _b\"> </span>ze <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>przeda\u017cy <span class=\"_ _b\"></span>powy\u017cej <span class=\"_ _b\"></span>2,5% <span class=\"_ _b\"> </span>za<span class=\"_ _0\"></span><span class=\"ff4\"> dany <span class=\"_ _b\"> </span>okres </span></span></span></div><div class=\"t m0 x53 h10 y608 ff4 fs4 fc0 sc0 ls0 ws0\">sprawozdawczy. <span class=\"_ _b\"> </span>A<span class=\"ff5\">na<span class=\"_ _0\"></span>liz\u0119 <span class=\"_ _8\"> </span>nale<span class=\"_ _1\"></span>\u017cno\u015bci <span class=\"_ _8\"> </span>han<span class=\"_ _1\"></span>dlowych <span class=\"_ _8\"> </span>w\u0119glowo<span class=\"ff4\">-</span>koksow<span class=\"_ _1\"></span>ych <span class=\"_ _8\"> </span>od <span class=\"_ _8\"> </span>g\u0142\u00f3wny<span class=\"_ _1\"></span>ch <span class=\"_ _8\"> </span>kontrahent\u00f3w <span class=\"_ _b\"> </span>przeprowadzono <span class=\"_ _8\"> </span>indyw<span class=\"_ _1\"></span>idualnie <span class=\"_ _8\"> </span>dla <span class=\"_ _8\"> </span>ka<span class=\"_ _1\"></span>\u017cdego <span class=\"_ _8\"> </span>kontrahent<span class=\"_ _1\"></span>a </span></div><div class=\"t m0 x53 h10 y834 ff4 fs4 fc0 sc0 ls0 ws0\">w oparciu <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"ff5\">prawdopodobi<span class=\"_ _1\"></span>e\u0144stwo <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iewyp\u0142acalno<span class=\"_ _1\"></span>\u015bci <span class=\"_ _9\"></span>ustalone <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>podstawie <span class=\"_ _9\"></span>ze<span class=\"_ _1\"></span>wn\u0119trznych <span class=\"_ _9\"></span>rating\u00f3<span class=\"_ _1\"></span>w <span class=\"_ _9\"></span>oraz <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>publicznie <span class=\"_ _9\"></span>dost\u0119pne <span class=\"_ _0\"></span>informacje <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span><span class=\"ff4\">gencji <span class=\"_ _0\"></span>ratingowych </span></span></div><div class=\"t m0 x53 h10 y835 ff5 fs4 fc0 sc0 ls0 ws0\">dotycz\u0105ce <span class=\"_ _0\"></span>prawdopodobie\u0144stw<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iewy<span class=\"_ _1\"></span>p\u0142acalno\u015bci <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>liczono <span class=\"_ _0\"></span>oczekiwan\u0105 <span class=\"_ _0\"></span>strat\u0119 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>oparc<span class=\"_ _0\"></span>iu <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>prawdopodobie\u0144st<span class=\"_ _1\"></span>wa, <span class=\"_ _0\"></span>\u015bredni <span class=\"_ _0\"></span>termin <span class=\"_ _b\"></span>wymagalno\u015bci dla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>portfela </div><div class=\"t m0 x53 h10 y836 ff5 fs4 fc0 sc0 ls0 ws0\">nale\u017cno\u015bci oraz w <span class=\"_ _1\"></span>oparciu o oczeki<span class=\"_ _1\"></span>wan\u0105 stop\u0119 odz<span class=\"_ _1\"></span>ysku. <span class=\"ff4\"> </span></div><div class=\"t m0 x8 h16 y837 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">nale\u017cno\u015bci <span class=\"_ _5\"></span>handlowe <span class=\"_ _5\"></span>w\u0119glowo<span class=\"ff4\">-<span class=\"lsa\">kok</span></span>sowe <span class=\"_ _1\"></span>od <span class=\"_ _5\"></span>pozosta\u0142ych <span class=\"_ _5\"></span>kontrahent\u00f3w <span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>udziale <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rzycho<span class=\"_ _1\"></span>dach <span class=\"_ _5\"></span>ze <span class=\"_ _1\"></span>sprzeda\u017cy <span class=\"_ _5\"></span>poni\u017cej <span class=\"_ _1\"></span>2,5% <span class=\"_ _5\"></span>za <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>any <span class=\"_ _5\"></span>okres <span class=\"_ _1\"></span>sprawozdaw<span class=\"_ _1\"></span>czy. <span class=\"_ _1\"></span>Analiz<span class=\"_ _1\"></span>\u0119 </span></span></div><div class=\"t m0 x53 h10 y838 ff5 fs4 fc0 sc0 ls0 ws0\">nale\u017cno\u015bci handlowych <span class=\"_ _0\"></span>w\u0119glowo<span class=\"ff4\">-</span>koksowy<span class=\"_ _1\"></span>ch <span class=\"_ _0\"></span>od p<span class=\"_ _0\"></span>ozosta\u0142ych kontrahent\u00f3w przeprowadzono na <span class=\"_ _0\"></span>podstawie wy<span class=\"_ _0\"></span>liczonego \u015bredniowa\u017conego prawdopodobie\u0144s<span class=\"_ _0\"></span>twa<span class=\"_ _1c\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x53 h10 y800 ff5 fs4 fc0 sc0 ls0 ws0\">niewyp\u0142acalno\u015bci <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>portfela <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>obliczon<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>czekiwan\u0105 s<span class=\"_ _0\"></span>trat\u0119 <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>tego <span class=\"_ _9\"></span>portfela <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>oparciu <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>te <span class=\"_ _0\"></span>prawdopodobie\u0144st<span class=\"_ _1\"></span>wo, <span class=\"_ _0\"></span>\u015bredni <span class=\"_ _9\"></span>ter<span class=\"_ _1\"></span>mi<span class=\"_ _0\"></span>n <span class=\"_ _9\"></span>wymagalno<span class=\"_ _1\"></span>\u015bci <span class=\"_ _0\"></span>oraz <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>oparci<span class=\"_ _1\"></span>u </div><div class=\"t m0 x53 h10 y5c3 ff4 fs4 fc0 sc0 ls0 ws0\">o <span class=\"ff5\">oczekiwan\u0105 st<span class=\"_ _1\"></span>op\u0119 odzysku. <span class=\"ff4\"> </span></span></div><div class=\"t m0 x8 h16 y839 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">nale\u017cno\u015bci <span class=\"_ _8\"> </span>handlowe <span class=\"_ _8\"> </span>pozosta\u0142e <span class=\"_ _8\"> </span>\u2013<span class=\"ff4\"> <span class=\"_ _8\"> </span></span>dla <span class=\"_ _8\"> </span>nale\u017cno\u015bci <span class=\"_ _8\"> </span>handlowych <span class=\"_ _8\"> </span>pozosta\u0142ych<span class=\"ff4\"> <span class=\"_ _8\"> </span></span>(za <span class=\"_ _8\"> </span>wyj\u0105tkiem <span class=\"_ _8\"> </span>tych, <span class=\"_ _8\"> </span>kt\u00f3re  s\u0105 <span class=\"_ _8\"> </span>analizow<span class=\"_ _1\"></span>ane <span class=\"_ _8\"> </span>indywidualnie <span class=\"_ _8\"> </span>jako <span class=\"_ _8\"> </span>nieobs\u0142ugiwane),<span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x53 h10 y83a ff5 fs4 fc0 sc0 ls0 ws0\">przeprowadzono analiz\u0119 portfelow\u0105 i<span class=\"_ _0\"></span><span class=\"ff4\"> </span>zast<span class=\"_ _1\"></span>osowano uproszczon\u0105 matryc\u0119 odpis\u00f3w w <span class=\"_ _0\"></span>poszczeg\u00f3lnych przedzia\u0142ach wiekowych na <span class=\"_ _0\"></span>podstawi<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>oczekiwany<span class=\"_ _1\"></span>ch s<span class=\"_ _0\"></span>trat </div><div class=\"t m0 x53 h10 y83b ff5 fs4 fc0 sc0 ls0 ws0\">kredytowych <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>ca<span class=\"_ _0\"></span>\u0142ym <span class=\"_ _b\"></span>okresie <span class=\"_ _9\"></span>\u017cyc<span class=\"_ _0\"></span>ia <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>ale\u017cno\u015bci <span class=\"_ _9\"></span>w <span class=\"_ _b\"> </span>oparciu <span class=\"_ _b\"></span>o <span class=\"_ _b\"> </span>wska\u017anik <span class=\"_ _b\"></span>niewype\u0142ni<span class=\"_ _1\"></span>enia <span class=\"_ _b\"></span>zobowi\u0105zania <span class=\"_ _9\"></span>ustalony <span class=\"_ _b\"> </span>na <span class=\"_ _b\"> </span>podstawie <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>anych <span class=\"_ _9\"></span>h<span class=\"_ _0\"></span>istoryczny<span class=\"_ _1\"></span>ch <span class=\"_ _b\"> </span>(za <span class=\"_ _b\"></span>okres </div><div class=\"t m0 x53 h3 y83c ff4 fs4 fc0 sc0 ls0 ws0\">poprzednich trzech lat).<span class=\"_ _1c\"> </span><span class=\"ff1 fs1\"> <span class=\"_ _1\"></span><span class=\"ff4 fs4\"> </span></span></div></div>Odpis aktualizuj\u0105<span class=\"_ _1\"></span>cy warto\u015b\u0107 \u015brod<span class=\"_ _1\"></span>k\u00f3w pieni\u0119\u017cnych i i<span class=\"_ _1\"></span>ch ekwiwalent\u00f3<span class=\"_ _1\"></span>w<span class=\"ffa\"> </span>Grupa <span class=\"_ _9\"></span>przeprowadza <span class=\"_ _9\"></span>szacunek <span class=\"_ _9\"></span>odp<span class=\"_ _0\"></span>is\u00f3w <span class=\"_ _9\"></span>aktualizuj\u0105cy<span class=\"_ _1\"></span>ch <span class=\"_ _9\"></span>wa<span class=\"_ _0\"></span>rto\u015b\u0107 <span class=\"_ _9\"></span>\u015brodk\u00f3w <span class=\"_ _b\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>ich <span class=\"_ _9\"></span>ekwiwalent\u00f3w <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _b\"></span>prawdop<span class=\"_ _1\"></span>odobie\u0144stwo <span class=\"_ _9\"></span>niewyp\u0142acalno\u015bci<span class=\"_ _1\"></span> ustalone <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>podstawie <span class=\"_ _9\"></span>zewn\u0119trznych <span class=\"_ _9\"></span>rati<span class=\"_ _1\"></span>ng\u00f3w <span class=\"_ _9\"></span>bank\u00f3w, <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>t\u00f3rych <span class=\"_ _9\"></span>utrzymy<span class=\"_ _1\"></span>wane <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _9\"></span>\u015brodki <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ieni\u0119\u017cn<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>publicz<span class=\"_ _1\"></span>nie <span class=\"_ _9\"></span>dost\u0119pnych <span class=\"_ _9\"></span>info<span class=\"_ _0\"></span><span class=\"ff4\">rmacji <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>gencji <span class=\"_ _9\"></span>rating<span class=\"_ _1\"></span>owych </span>dotycz\u0105cych <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rawdopod<span class=\"_ _1\"></span>obie\u0144stwa <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iewyp\u0142acalno\u015b<span class=\"_ _1\"></span>ci <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>licza <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>czekiwan\u0105 <span class=\"_ _0\"></span>strat\u0119 <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>arciu <span class=\"_ _9\"></span>o <span class=\"_ _0\"></span>te <span class=\"_ _9\"></span>prawdopodobie\u0144stwa, <span class=\"_ _0\"></span>horyzont <span class=\"_ _9\"></span>ekspozycji <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>ryzyko <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>redytow<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span><span class=\"ff4\"> </span>oraz w oparciu o <span class=\"ff5\">oc<span class=\"_ _1\"></span>zekiwan\u0105 stop\u0119 od<span class=\"_ _1\"></span>zysku.<span class=\"ff4\"> </span></span>Dla \u015brodk\u00f3w pie<span class=\"_ _1\"></span>ni\u0119\u017cnych i ich ekwi<span class=\"_ _1\"></span>walent\u00f3w w zwi\u0105<span class=\"_ _1\"></span>zku z niskim ryzyki<span class=\"_ _1\"></span>em kredytowym <span class=\"_ _1\"></span>przyj<span class=\"_ _0\"></span>muje si\u0119 3 mie<span class=\"_ _1\"></span>si\u0119czny horyzont e<span class=\"_ _1\"></span>kspozycji na ryzyko kr<span class=\"_ _1\"></span>edytowe.<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "<div class=\"c wf6 hd7 gs924\"><div class=\"t m0 x14 h17 ya0 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c wf7 hd7 gs925\"><div class=\"t m0 x5e h17 ya0 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c wf5 hd4 gs926\"><div class=\"t m0 x2 h54 y79 ff2 fs4 fcb sc0 ls0 ws0\">AKTYWA FIZ<span class=\"fs1\"> </span></div></div><div class=\"c wf6 hd4 gs927\"><div class=\"t m0 x52 h17 y79 ff2 fs4 fcb sc0 ls0 ws0\">7 476,0 </div></div><div class=\"c wf7 hd4 gs928\"><div class=\"t m0 x34 h54 y79 ff2 fs4 fcb sc0 ls0 ws0\">7 131,2<span class=\"fs1\"> </span></div></div><div class=\"c wf5 h70 gs929\"><div class=\"t m0 x4 h17 y12 ff3 fs4 fc0 sc0 ls0 ws0\">Aktywa finansow<span class=\"_ _1\"></span>e wyceniane w <span class=\"_ _1\"></span>warto\u015bci godziwej <span class=\"_ _1\"></span>przez wynik fin<span class=\"_ _1\"></span>ansowy<span class=\"ff2\"> </span></div></div><div class=\"c wf6 h70 gs92a\"><div class=\"t m0 x52 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">7 474,2 </div></div><div class=\"c wf7 h70 gs92b\"><div class=\"t m0 x34 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">7 126,4 </div></div><div class=\"c wf5 h6f gs92c\"><div class=\"t m0 x43 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">Listy zastawne (<span class=\"_ _1\"></span>nienotowane na akty<span class=\"_ _1\"></span>wnym rynku) </div></div><div class=\"c wf6 h6f gs92d\"><div class=\"t m0 x29 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">203,9 </div></div><div class=\"c wf7 h6f gs92e\"><div class=\"t m0 x78 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">60,0 </div></div><div class=\"c wf5 h70 gs92f\"><div class=\"t m0 x43 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">D\u0142u\u017cne papiery warto<span class=\"_ _1\"></span>\u015bciowe<span class=\"ff1\"> </span></div></div><div class=\"c wf6 h70 gs930\"><div class=\"t m0 x52 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">7 213,3 </div></div><div class=\"c wf7 h70 gs931\"><div class=\"t m0 x34 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">6 994,4 </div></div><div class=\"c wf5 h70 gs932\"><div class=\"t m0 x43 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Instrumenty pochodn<span class=\"_ _1\"></span>e* </div></div><div class=\"c wf6 h70 gs933\"><div class=\"t m0 x2a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">57,0 </div></div><div class=\"c wf7 h70 gs934\"><div class=\"t m0 x78 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">72,0 </div></div><div class=\"c wf5 h70 gs935\"><div class=\"t m0 x4 h17 y12 ff3 fs4 fc0 sc0 ls0 ws0\">Aktywa finansow<span class=\"_ _1\"></span>e wyceniane we<span class=\"_ _1\"></span>d\u0142ug zamortyzow<span class=\"_ _1\"></span>anego kosztu<span class=\"ff2\"> </span></div></div><div class=\"c wf6 h70 gs936\"><div class=\"t m0 x76 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">1,8 </div></div><div class=\"c wf7 h70 gs937\"><div class=\"t m0 x3c h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">4,8 </div></div><div class=\"c wf5 h70 gs938\"><div class=\"t m0 x43 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">\u015arodki pieni\u0119\u017cne i <span class=\"_ _1\"></span>ich ekwiwalenty<span class=\"ff1\"> </span></div></div><div class=\"c wf6 h70 gs939\"><div class=\"t m0 x76 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">1,6 </div></div><div class=\"c wf7 h70 gs93a\"><div class=\"t m0 x3c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">2,1 </div></div><div class=\"c wf5 h70 gs93b\"><div class=\"t m0 x43 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci FIZ<span class=\"ff1\"> </span></div></div><div class=\"c wf6 h70 gs93c\"><div class=\"t m0 x76 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,2 </div></div><div class=\"c wf7 h70 gs93d\"><div class=\"t m0 x3c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">2,7 </div></div><div class=\"c wf5 hd8 gs93e\"><div class=\"t m0 x2 h54 y284 ff3 fs4 fcb sc0 ls0 ws0\">ZOBOWI\u0104ZANIA FI<span class=\"_ _1\"></span>Z<span class=\"ff2 fs1\"> </span></div></div><div class=\"c wf6 hd8 gs93f\"><div class=\"t m0 x3f h17 y284 ff2 fs4 fcb sc0 ls11 ws0\">(1<span class=\"ls0\"> 910,0) </span></div></div><div class=\"c wf7 hd8 gs940\"><div class=\"t m0 x49 h54 y284 ff2 fs4 fcb sc0 ls11 ws0\">(2<span class=\"ls0\"> 237,6)<span class=\"fs1\"> </span></span></div></div><div class=\"c wf5 h70 gs941\"><div class=\"t m0 x4 h17 y12 ff3 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zania<span class=\"ff2\"> </span></div></div><div class=\"c wf6 h70 gs942\"><div class=\"t m0 x3f h17 y12 ff2 fs4 fc0 sc0 ls11 ws0\">(1<span class=\"ls0\"> 910,0) </span></div></div><div class=\"c wf7 h70 gs943\"><div class=\"t m0 x49 h17 y12 ff2 fs4 fc0 sc0 ls11 ws0\">(2<span class=\"ls0\"> 237,6) </span></div></div><div class=\"c wf5 h70 gs944\"><div class=\"t m0 x43 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Instrumenty pochodn<span class=\"_ _1\"></span>e* </div></div><div class=\"c wf6 h70 gs945\"><div class=\"t m0 x34 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(9,7) </div></div><div class=\"c wf7 h70 gs946\"><div class=\"t m0 x78 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(1,3) </div></div><div class=\"c wf5 h70 gs947\"><div class=\"t m0 x43 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u transakcji prz<span class=\"_ _1\"></span>y zobowi\u0105zaniu si<span class=\"_ _1\"></span>\u0119 FIZ do odkupu (t<span class=\"_ _1\"></span>ransakcje Sell B<span class=\"_ _1\"></span>uy Back)**<span class=\"ff1\"> </span></div></div><div class=\"c wf6 h70 gs948\"><div class=\"t m0 x3f h16 y12 ff1 fs4 fc0 sc0 ls11 ws0\">(1<span class=\"ls0\"> 796,6) </span></div></div><div class=\"c wf7 h70 gs949\"><div class=\"t m0 x49 h16 y12 ff1 fs4 fc0 sc0 ls11 ws0\">(2<span class=\"ls0\"> 078,6) </span></div></div><div class=\"c wf5 h70 gs94a\"><div class=\"t m0 x43 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zania FIZ <span class=\"_ _1\"></span>z tytu\u0142u nabyt<span class=\"_ _1\"></span>ych aktyw\u00f3w***<span class=\"ff1\"> </span></div></div><div class=\"c wf6 h70 gs94b\"><div class=\"t m0 x1e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wf7 h70 gs94c\"><div class=\"t m0 x76 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(78,7) </div></div><div class=\"c wf5 h6f gs94d\"><div class=\"t m0 x43 h16 y253 ff7 fs4 fc0 sc0 ls0 ws0\">Pozosta\u0142e zobowi\u0105<span class=\"_ _1\"></span>zania FIZ<span class=\"ff1\"> </span></div></div><div class=\"c wf6 h6f gs94e\"><div class=\"t m0 x35 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">(103,7) </div></div><div class=\"c wf7 h6f gs94f\"><div class=\"t m0 x76 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">(79,0) </div></div><div class=\"c wf5 h40 gs950\"><div class=\"t m0 x2 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">AKTYWA NETT<span class=\"_ _1\"></span>O FIZ  </div></div><div class=\"c wf6 h40 gs951\"><div class=\"t m0 x52 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">5 566,0 </div></div><div class=\"c wf7 h40 gs952\"><div class=\"t m0 x34 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">4 893,6 </div></div>Struktur\u0119 walutow\u0105 aktyw\u00f3w i zobowi\u0105za\u0144 Funduszu w przeliczeniu na PLN przedstawia po<span class=\"_ _1\"></span>ni\u017csza tabela:<span class=\"_ _0\"></span><span class=\"ff1\"> </span>31.12.2023 31.12.2022 PLN EUR USD Razem PLN Razem AKTYWA FIZ 7 059,2 179,0 237,8 7 476,0 7 131,2 7 131,2 \u015arodki pieni\u0119\u017cne i <span class=\"_ _1\"></span>ich ekwiwalenty<span class=\"ff1\"> </span>1,2 0,2 0,2 1,6 2,1 2,1 Nale\u017cno\u015bci <span class=\"ff1\"> </span>0,2 - - 0,2 2,7 2,7 Sk\u0142adniki lokat not<span class=\"_ _1\"></span>owane na aktyw<span class=\"_ _1\"></span>nym rynku<span class=\"ff1\"> </span>5 124,1 - 130,1 5 254,2 6 688,6 6 688,6 Sk\u0142adniki lokat nien<span class=\"_ _1\"></span>otowane na akt<span class=\"_ _1\"></span>ywnym rynku<span class=\"ff1\"> </span>1 933,7 178,8 107,5 2 220,0 437,8 437,8 ZOBOWI\u0104ZANIA FI<span class=\"_ _1\"></span>Z<span class=\"ff2\"> </span>1 910,0 - - 1 910,0 2 237,6 2 237,6 Uzgodnienie przep\u0142yw\u00f3w netto z inwestycji FIZ w skonsolidowanym sprawozdaniu z przep\u0142yw\u00f3w pieni\u0119\u017cnych:<span class=\"ff1\"> </span>2023 2022 (Wp\u0142ata)/wycofanie <span class=\"_ _1\"></span>\u015brodk\u00f3w przez <span class=\"_ _1\"></span>Grup\u0119 do FIZ, nett<span class=\"_ _1\"></span>o<span class=\"ff1\"> </span>- (4<span class=\"ls0\"> 200,0)<span class=\"fs1\"> </span></span>Wp\u0142ywy/(wydatki) n<span class=\"_ _1\"></span>etto z transakcji <span class=\"_ _1\"></span>SBB<span class=\"ff1\"> </span>(437,4) 1 785,6<span class=\"fs1\"> </span>Wydatki netto na d\u0142<span class=\"_ _1\"></span>u\u017cne papiery wart<span class=\"_ _1\"></span>o\u015bciowe oraz list<span class=\"_ _1\"></span>y <span class=\"ff1\">zastawne </span>(171,2) (6<span class=\"ls0\"> 301,7) </span>Zmiana stanu pozo<span class=\"_ _1\"></span>sta\u0142ych aktyw\u00f3w or<span class=\"_ _1\"></span>az zobowi\u0105za\u0144 i k<span class=\"_ _1\"></span>apita\u0142\u00f3w w\u0142asn<span class=\"_ _1\"></span>ych FIZ<span class=\"ff1\"> </span>608,6 4 516,1 PRZEP\u0141YWY N<span class=\"_ _1\"></span>ETTO Z INWES<span class=\"_ _1\"></span>TYCJI FIZ<span class=\"ff2\"> </span>W SKONSOLIDOW<span class=\"_ _1\"></span>ANYM SPRA<span class=\"_ _1\"></span>WOZDANIU Z <span class=\"_ _1\"></span>PRZEP\u0141YW\u00d3W <span class=\"_ _1\"></span>PIENI\u0118\u017bNYC<span class=\"_ _1\"></span>H<span class=\"ff2\"> </span>- (4<span class=\"ls0\"> 200,0)</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-13": {
   "value": "31.12.2023 31.12.2022 AKTYWA FIZ<span class=\"fs1\"> </span>7 476,0 7 131,2<span class=\"fs1\"> </span>Aktywa finansow<span class=\"_ _1\"></span>e wyceniane w <span class=\"_ _1\"></span>warto\u015bci godziwej <span class=\"_ _1\"></span>przez wynik fin<span class=\"_ _1\"></span>ansowy<span class=\"ff2\"> </span>7 474,2 7 126,4 Listy zastawne (<span class=\"_ _1\"></span>nienotowane na akty<span class=\"_ _1\"></span>wnym rynku) 203,9 60,0 D\u0142u\u017cne papiery warto<span class=\"_ _1\"></span>\u015bciowe<span class=\"ff1\"> </span>7 213,3 6 994,4 Instrumenty pochodn<span class=\"_ _1\"></span>e* 57,0 72,0 Aktywa finansow<span class=\"_ _1\"></span>e wyceniane we<span class=\"_ _1\"></span>d\u0142ug zamortyzow<span class=\"_ _1\"></span>anego kosztu<span class=\"ff2\"> </span>1,8 4,8 \u015arodki pieni\u0119\u017cne i <span class=\"_ _1\"></span>ich ekwiwalenty<span class=\"ff1\"> </span>1,6 2,1 Nale\u017cno\u015bci FIZ<span class=\"ff1\"> </span>0,2 2,7 ZOBOWI\u0104ZANIA FI<span class=\"_ _1\"></span>Z<span class=\"ff2 fs1\"> </span>(1<span class=\"ls0\"> 910,0) </span>(2<span class=\"ls0\"> 237,6)<span class=\"fs1\"> </span></span>Zobowi\u0105zania<span class=\"ff2\"> </span>(1<span class=\"ls0\"> 910,0) </span>(2<span class=\"ls0\"> 237,6) </span>Instrumenty pochodn<span class=\"_ _1\"></span>e* (9,7) (1,3) Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u transakcji prz<span class=\"_ _1\"></span>y zobowi\u0105zaniu si<span class=\"_ _1\"></span>\u0119 FIZ do odkupu (t<span class=\"_ _1\"></span>ransakcje Sell B<span class=\"_ _1\"></span>uy Back)**<span class=\"ff1\"> </span>(1<span class=\"ls0\"> 796,6) </span>(2<span class=\"ls0\"> 078,6) </span>Zobowi\u0105zania FIZ <span class=\"_ _1\"></span>z tytu\u0142u nabyt<span class=\"_ _1\"></span>ych aktyw\u00f3w***<span class=\"ff1\"> </span>- (78,7) Pozosta\u0142e zobowi\u0105<span class=\"_ _1\"></span>zania FIZ<span class=\"ff1\"> </span>(103,7) (79,0) AKTYWA NETT<span class=\"_ _1\"></span>O FIZ  5 566,0 4 893,6 *<span class=\"ls6\">    </span><span class=\"ff5\">Na dzie\u0144 <span class=\"_ _0\"></span>31 grudnia 2023 roku Fundusz <span class=\"_ _0\"></span>posiada\u0142 czynne transakcje<span class=\"_ _0\"></span> pochodne prezentowa<span class=\"_ _0\"></span>ne po stronie aktyw\u00f3w, k<span class=\"_ _0\"></span>t\u00f3rych \u0142\u0105czna war<span class=\"_ _9\"></span>to\u015b\u0107 godziwa wynosi 57,<span class=\"_ _0\"></span>0 mln PLN:<span class=\"_ _1c\"> </span></span>swap <span class=\"ff5\">procentowy (IRS) <span class=\"_ _0\"></span>w PLN zmieniaj\u0105cy sto<span class=\"_ _0\"></span>p\u0119 sta\u0142\u0105 na zmienn\u0105, o<span class=\"_ _0\"></span></span> <span class=\"ff5\">\u0142\u0105cznym<span class=\"_ _0\"></span> nominale 489,0 m<span class=\"_ _0\"></span>ln</span> PLN z <span class=\"ff5\">dat\u0105<span class=\"_ _0\"></span> zapadalno\u015bci od lipca 2<span class=\"_ _0\"></span>024</span> rok<span class=\"_ _0\"></span>u do lipca 2030 roku, <span class=\"_ _0\"></span> - <span class=\"_ _0\"></span>swap <span class=\"_ _9\"></span>walutowo <span class=\"_ _9\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _0\"></span><span class=\"ff5\">proc<span class=\"_ _0\"></span>entowy <span class=\"_ _0\"></span>(C<span class=\"_ _0\"></span>IRS) <span class=\"_ _9\"></span>w E<span class=\"_ _0\"></span>UR <span class=\"_ _9\"></span>zmieniaj\u0105cy <span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>op\u0119 <span class=\"_ _0\"></span>zm<span class=\"_ _0\"></span>ienn\u0105 <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>EU<span class=\"_ _0\"></span>R <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>stop\u0119 <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>mienn\u0105 <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>PLN, <span class=\"_ _9\"></span>o <span class=\"_ _0\"></span>war<span class=\"_ _9\"></span>to\u015bci <span class=\"_ _0\"></span>nomi<span class=\"_ _0\"></span>nalnej <span class=\"_ _0\"></span>1,<span class=\"_ _0\"></span>0</span> <span class=\"ls15\">mln</span> <span class=\"ff5\">EUR <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dat\u0105 <span class=\"_ _9\"></span>zapadalno\u015bci <span class=\"_ _9\"></span>do <span class=\"_ _0\"></span>wrze\u015b<span class=\"_ _0\"></span>nia </span>2025 roku,<span class=\"_ _1c\"> </span>- Fx Swa<span class=\"_ _0\"></span>p - <span class=\"ff5\">transakcje z<span class=\"_ _0\"></span>abezpieczaj\u0105ce <span class=\"_ _0\"></span>kwot\u0119 nomin<span class=\"_ _0\"></span>aln\u0105 wraz z <span class=\"_ _0\"></span>odsetkami oblig<span class=\"_ _0\"></span>acji oraz li<span class=\"_ _0\"></span>st\u00f3w zastawnych <span class=\"_ _0\"></span>denominowanych <span class=\"_ _0\"></span>w walutach o<span class=\"_ _0\"></span>bcych<span class=\"_ _9\"></span></span> <span class=\"ff5\">o \u0142\u0105cznym <span class=\"_ _0\"></span>nominale <span class=\"_ _0\"></span>37,3 mln E<span class=\"_ _0\"></span>UR </span>z <span class=\"ff5\">dat\u0105 zapadalno\u015bci <span class=\"_ _0\"></span>do 21 stycznia 2024 roku i <span class=\"_ _0\"></span>50,3 mln USD z dat\u0105 zapad<span class=\"_ _0\"></span>alno\u015bci do 20 lutego<span class=\"_ _0\"></span> 2024 roku,<span class=\"_ _0\"></span></span> - Fx Forward - <span class=\"ff5\">transakcje zabezpieczaj\u0105ce kwot\u0119 nominaln\u0105 wraz z odsetkami obligacji oraz list\u00f3w zastawnych denominowanyc<span class=\"_ _0\"></span>h w walutach obcych<span class=\"_ _0\"></span></span> o <span class=\"ff5\">\u0142\u0105cznym nomin<span class=\"_ _0\"></span>ale 1,1 ml</span>n EUR i 7,2 <span class=\"ls15\">mln</span> <span class=\"ff5\">USD z dat\u0105 zapadalno\u015bci<span class=\"_ _0\"></span> od 5 marca 2024 roku.<span class=\"_ _0\"></span></span> Natomiast transakcje poc<span class=\"_ _0\"></span>hodne zaprezentowan<span class=\"_ _0\"></span>e na dzie\u0144 31 grudnia 2<span class=\"_ _0\"></span>023 roku jako zobowi\u0105z<span class=\"_ _0\"></span>ania, kt\u00f3rych \u0142\u0105czna warto\u015b\u0107 <span class=\"_ _0\"></span>godziwa <span class=\"_ _9\"></span><span class=\"ff4\">wynosi 9,7 mln PLN to: <span class=\"_ _0\"></span> </span>- swap procentowy (IRS) <span class=\"_ _0\"></span>w PLN o <span class=\"ff5\">\u0142\u0105cznym n<span class=\"_ _0\"></span>omin</span>ale 9<span class=\"_ _0\"></span>0,0 mln PLN z <span class=\"ff5\">dat\u0105 z<span class=\"_ _0\"></span>apadalno\u015bci od czer<span class=\"_ _0\"></span>wca 2032</span> r<span class=\"_ _0\"></span>oku do stycznia 203<span class=\"_ _0\"></span>3 roku.  Na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _9\"></span>grudnia 2<span class=\"_ _0\"></span>022 <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>Fu<span class=\"_ _0\"></span>ndusz <span class=\"_ _0\"></span>posiada\u0142 <span class=\"_ _0\"></span>czynn<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>transakcje <span class=\"_ _0\"></span>poc<span class=\"_ _0\"></span>hodne <span class=\"_ _9\"></span><span class=\"ff4\">- <span class=\"_ _0\"></span></span>swap <span class=\"_ _0\"></span>procen<span class=\"_ _0\"></span>towy (<span class=\"_ _0\"></span>IRS) <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>odatniej <span class=\"_ _0\"></span>wycenie <span class=\"_ _9\"></span>do <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>godziwej <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>aktywa) <span class=\"_ _0\"></span>72,0 <span class=\"_ _0\"></span>mln <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>LN <span class=\"_ _0\"></span>(warto\u015b\u0107<span class=\"_ _0\"></span> nomi<span class=\"ff5\">nalna <span class=\"_ _9\"></span>359,0 <span class=\"_ _0\"></span>mln <span class=\"_ _9\"></span>PLN) <span class=\"_ _9\"></span>oraz <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>ujemnej <span class=\"_ _0\"></span>wyc<span class=\"_ _0\"></span>enie <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>arto\u015bci <span class=\"_ _0\"></span>godzi<span class=\"_ _0\"></span>wej <span class=\"_ _0\"></span>(zo<span class=\"_ _0\"></span>bowi\u0105zania) <span class=\"_ _9\"></span>1,3 <span class=\"_ _9\"></span>mln <span class=\"_ _0\"></span>PLN <span class=\"_ _0\"></span>(w<span class=\"_ _0\"></span>arto\u015b\u0107 <span class=\"_ _9\"></span>nominalna <span class=\"_ _9\"></span>40,0 <span class=\"_ _0\"></span>mln <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>LN),<span class=\"_ _9\"></span></span> <span class=\"_ _0\"></span><span class=\"ff5\">z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dat\u0105 <span class=\"_ _9\"></span>zapadalno\u015bci <span class=\"_ _9\"></span>od <span class=\"_ _0\"></span>lipca <span class=\"_ _9\"></span>2024<span class=\"_ _0\"></span></span> roku do<span class=\"ls0\"> grudnia 2<span class=\"_ _0\"></span>032 roku. </span>**<span class=\"ls6\">  <span class=\"ls0\">Transakcje <span class=\"_ _9\"></span>Sell-Buy-Back <span class=\"_ _9\"></span><span class=\"ff5\">(\u201eS<span class=\"_ _0\"></span>BB\u201d) <span class=\"_ _9\"></span>polegaj\u0105 <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>sprzeda\u017cy <span class=\"_ _9\"></span>posia<span class=\"_ _0\"></span>danych <span class=\"_ _9\"></span>papier\u00f3w <span class=\"_ _9\"></span>warto\u015bci<span class=\"_ _0\"></span>owych <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>jednoczesnym <span class=\"_ _9\"></span>ustale<span class=\"_ _0\"></span>niem <span class=\"_ _9\"></span>ich <span class=\"_ _9\"></span>odkupu <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>przysz\u0142o\u015bci <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>ust<span class=\"_ _0\"></span>alo<span class=\"_ _9\"></span></span>nych <span class=\"_ _9\"></span>przez <span class=\"_ _9\"></span>strony </span></span>warunkach. <span class=\"_ _0\"></span>Transakcja <span class=\"_ _0\"></span>nie <span class=\"_ _0\"></span>skutkuje <span class=\"_ _0\"></span>usuni\u0119ci<span class=\"_ _0\"></span>em <span class=\"_ _0\"></span>sprzedawanych <span class=\"_ _0\"></span>aktyw\u00f3w <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>skonsoli<span class=\"_ _0\"></span>dowanego <span class=\"_ _0\"></span>sprawozdania <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>sytuacji <span class=\"_ _9\"></span>fin<span class=\"_ _0\"></span>ansowej, l<span class=\"_ _0\"></span>ecz <span class=\"_ _0\"></span>uj\u0119ciem <span class=\"_ _0\"></span>otrzymanych <span class=\"_ _0\"></span>\u015brodk\u00f3w <span class=\"_ _0\"></span>pieni<span class=\"_ _0\"></span>\u0119\u017cnych jako zobowi\u0105zani<span class=\"_ _0\"></span>e ze wzgl\u0119du <span class=\"_ _0\"></span>na fakt, i<span class=\"_ _0\"></span>\u017c wszystki<span class=\"_ _0\"></span>e ryzyka i <span class=\"_ _0\"></span>korzy\u015bci z <span class=\"_ _0\"></span>instrument\u00f3w finanso<span class=\"_ _0\"></span>wych b\u0119d\u0105cych prze<span class=\"_ _0\"></span>dmiotem trans<span class=\"_ _0\"></span>akc<span class=\"_ _9\"></span>ji nie zosta\u0142y prze<span class=\"_ _0\"></span>niesione na k<span class=\"_ _0\"></span>upuj\u0105cego. Fundusz<span class=\"_ _0\"></span> zawieraj\u0105c tr<span class=\"_ _0\"></span>ansakcje <span class=\"_ _0\"></span>SBB, <span class=\"_ _0\"></span>ma <span class=\"_ _0\"></span>prawo <span class=\"_ _0\"></span>rozporz\u0105dza\u0107 <span class=\"_ _0\"></span>papier<span class=\"_ _0\"></span>ami war<span class=\"_ _0\"></span>to\u015bciowymi <span class=\"_ _0\"></span>w okr<span class=\"_ _0\"></span>esie tr<span class=\"_ _0\"></span>wania <span class=\"_ _0\"></span>transakcji <span class=\"_ _0\"></span>SBB <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>taki s<span class=\"_ _0\"></span>pos\u00f3b, <span class=\"_ _0\"></span>aby <span class=\"_ _0\"></span>na dzie<span class=\"_ _0\"></span>\u0144 r<span class=\"_ _0\"></span>ozliczenia tr<span class=\"_ _9\"></span>ansakcji <span class=\"_ _0\"></span>istnia\u0142a <span class=\"_ _0\"></span>mo\u017cli<span class=\"_ _0\"></span>wo\u015b\u0107 sp\u0142aty <span class=\"_ _0\"></span>zob<span class=\"_ _0\"></span>owi\u0105zania <span class=\"_ _0\"></span>SBB<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>papierami <span class=\"_ _9\"></span>warto\u015bciowymi <span class=\"_ _9\"></span>obj\u0119tymi <span class=\"_ _0\"></span>przedmiotowymi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>transakcjami. <span class=\"_ _9\"></span>Strona, <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>kt\u00f3r\u0105 <span class=\"_ _0\"></span>F<span class=\"_ _9\"></span>IZ <span class=\"_ _0\"></span>zawar\u0142 <span class=\"_ _9\"></span>transakcje <span class=\"_ _0\"></span>SBB <span class=\"_ _9\"></span>mo\u017ce <span class=\"_ _0\"></span>egzekw<span class=\"_ _0\"></span>owa\u0107 <span class=\"_ _0\"></span>sp\u0142aty <span class=\"_ _9\"></span>zobowi\u0105zania, <span class=\"_ _9\"></span>nie tylko z tytu\u0142u papier<span class=\"_ _0\"></span>\u00f3w warto\u015bciowych b\u0119d<span class=\"_ _0\"></span>\u0105cych przedmiotem tra<span class=\"_ _0\"></span>nsakcji SBB, ale r\u00f3<span class=\"_ _0\"></span>wnie\u017c z innych aktyw\u00f3w F<span class=\"_ _0\"></span>unduszu. Spadek/wzro<span class=\"_ _9\"></span>st warto\u015bci<span class=\"_ _0\"></span> papier\u00f3w warto\u015bci<span class=\"_ _0\"></span>owych nie powinien wp\u0142ywa\u0107 <span class=\"_ _b\"> </span>na <span class=\"_ _b\"> </span>rozlic<span class=\"_ _0\"></span>zenie <span class=\"_ _b\"> </span>transakcji <span class=\"_ _b\"> </span>SBB, <span class=\"_ _b\"> </span>g<span class=\"_ _0\"></span>dy\u017c <span class=\"_ _b\"> </span>transakcje <span class=\"_ _b\"> </span>zawieran<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>s\u0105 <span class=\"_ _b\"> </span>z <span class=\"_ _b\"> </span>profesjonal<span class=\"_ _0\"></span>nymi <span class=\"_ _b\"> </span>uczestnikami <span class=\"_ _b\"> </span>ry<span class=\"_ _0\"></span>nku <span class=\"_ _b\"></span>kapita\u0142owego <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>b<span class=\"_ _0\"></span>ezpiecze\u0144stwo <span class=\"_ _b\"> </span>rozlicz<span class=\"_ _9\"></span><span class=\"ff4\">enia <span class=\"_ _b\"> </span>transakcj<span class=\"_ _0\"></span>i <span class=\"_ _b\"> </span>jest <span class=\"_ _b\"> </span>wysokie.<span class=\"_ _0\"></span><span class=\"ff1 fs1\"> </span></span>Transakcje SBB s\u0105 <span class=\"_ _1\"></span>zawierane w ci\u0105gu <span class=\"_ _1\"></span>okresu sprawozdawczego w celu <span class=\"_ _1\"></span>efektywnego zarzadzania \u015brodkami Fu<span class=\"_ _0\"></span>nduszu oraz zwi\u0119kszenia stopy zwro<span class=\"_ _1\"></span>tu z inwestycji. <span class=\"_ _1\"></span>Na dzie\u0144 31<span class=\"_ _1\"></span> grudnia 2023 <span class=\"_ _8\"> </span>roku <span class=\"_ _b\"> </span>warto\u015b\u0107  bilansowa  p<span class=\"_ _1\"></span>rzeniesionyc<span class=\"_ _0\"></span>h  a<span class=\"_ _1\"></span>ktyw\u00f3w  f<span class=\"_ _1\"></span>inansowych  wynosi <span class=\"_ _8\"> </span>1<span class=\"ff4\"> </span>796,6  mln <span class=\"_ _b\"> </span>P<span class=\"_ _0\"></span>LN. <span class=\"_ _8\"> </span>Zobowi\u0105zania <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span><span class=\"ff4\"> </span>tytu\u0142u  transakcji  SBB <span class=\"_ _b\"> </span>na  dzie\u0144 <span class=\"_ _b\"> </span>31  grudnia <span class=\"_ _b\"> </span>2<span class=\"_ _0\"></span>023 <span class=\"_ _b\"> </span>r<span class=\"_ _0\"></span>oku <span class=\"_ _8\"> </span>wynosz\u0105 1 796,6 <span class=\"ls15\">mln</span> PLN i ob<span class=\"_ _0\"></span>ejm<span class=\"ff5\">uj\u0105  tr<span class=\"_ _0\"></span>ansakcje zawarte <span class=\"_ _0\"></span>na portfelu J<span class=\"_ _0\"></span>SW Stabili<span class=\"_ _0\"></span>zacyjny FIZ w <span class=\"_ _0\"></span>datach: 1 <span class=\"_ _0\"></span>do 28 <span class=\"_ _0\"></span>grudnia 2023 r<span class=\"_ _0\"></span>oku z dat\u0105 <span class=\"_ _0\"></span>odkupu w <span class=\"_ _0\"></span>dniach od <span class=\"_ _0\"></span>2 st<span class=\"_ _9\"></span></span>ycznia do <span class=\"_ _0\"></span>7 lutego 20<span class=\"_ _0\"></span>24 roku (na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _b\"></span>31 <span class=\"_ _9\"></span>grudnia <span class=\"_ _b\"> </span>2022 <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>zo<span class=\"_ _0\"></span>bowi\u0105zania <span class=\"_ _b\"> </span>z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _9\"></span>tra<span class=\"_ _0\"></span>nsakcji <span class=\"_ _9\"></span>SBB <span class=\"_ _b\"> </span>wynosi\u0142y <span class=\"_ _9\"></span>2<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _0\"></span>078,6 <span class=\"_ _9\"></span>mln <span class=\"_ _b\"> </span>PLN <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>o<span class=\"_ _0\"></span>bejmow</span>a\u0142y <span class=\"_ _b\"> </span>transakcje <span class=\"_ _9\"></span>zawart<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>na <span class=\"_ _b\"> </span>portfelu <span class=\"_ _9\"></span>JSW <span class=\"_ _9\"></span>S<span class=\"_ _0\"></span>tabilizacyjny <span class=\"_ _9\"></span>FI<span class=\"_ _0\"></span>Z <span class=\"_ _9\"></span>w <span class=\"_ _b\"> </span>datach: 28<span class=\"ls0\"> <span class=\"ls24\">do</span> </span>30<span class=\"ls0\"> <span class=\"ff5\">grudnia<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>2022 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>dat\u0105 <span class=\"_ _9\"></span>odkupu <span class=\"_ _9\"></span>2 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tycznia <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>roku). <span class=\"_ _9\"></span>R\u00f3\u017cnica <span class=\"_ _9\"></span>mi\u0119dzy <span class=\"_ _9\"></span>cen\u0105 <span class=\"_ _9\"></span>sprzeda\u017cy <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>odkupu <span class=\"_ _9\"></span>jest <span class=\"_ _9\"></span>traktowana <span class=\"_ _9\"></span>odpowiednio <span class=\"_ _9\"></span>jak<span class=\"_ _9\"></span></span>o <span class=\"_ _9\"></span>koszty <span class=\"_ _9\"></span>odsetkowe <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>jest <span class=\"_ _9\"></span>rozliczana </span>w czasie <span class=\"_ _b\"> </span>trwania <span class=\"_ _b\"> </span>um<span class=\"_ _0\"></span>owy <span class=\"_ _b\"></span>z <span class=\"ff5\">zastosowaniem <span class=\"_ _8\"> </span>efektywnej <span class=\"_ _b\"> </span>stopy <span class=\"_ _b\"> </span>procentowej. <span class=\"_ _b\"> </span>W <span class=\"_ _8\"> </span>2023 <span class=\"_ _9\"></span>rok<span class=\"_ _0\"></span>u <span class=\"_ _b\"> </span>koszt <span class=\"_ _b\"> </span>odsetkowy <span class=\"_ _b\"> </span>z <span class=\"_ _b\"> </span>transakcji<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>SBB <span class=\"_ _b\"> </span>wyni\u00f3s\u0142 <span class=\"_ _b\"> </span>155,4  mln <span class=\"_ _9\"></span>PLN <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>zosta\u0142 <span class=\"_ _b\"> </span>uj<span class=\"_ _0\"></span>\u0119ty<span class=\"_ _9\"></span></span> <span class=\"_ _9\"></span><span class=\"ff5\">w <span class=\"_ _8\"> </span>pozosta\u0142ych </span>zyskach/(stratach)-<span class=\"_ _0\"></span>netto (w 2022 roku: <span class=\"_ _0\"></span>55,7 mln PLN).<span class=\"_ _0\"></span> ***<span class=\"ls0\"> <span class=\"ff5\">Zobowi\u0105zania Fu<span class=\"_ _0\"></span>nduszu z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>nabytych <span class=\"_ _0\"></span>aktyw\u00f3w <span class=\"_ _0\"></span>na<span class=\"_ _0\"></span></span> <span class=\"ff5\">dzie<span class=\"_ _0\"></span>\u0144 31 <span class=\"_ _0\"></span>grudnia <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>dotycz\u0105 <span class=\"_ _0\"></span>transakcji <span class=\"_ _0\"></span>zawartej <span class=\"_ _0\"></span>przez <span class=\"_ _0\"></span>Fundusz <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>dniu 29 <span class=\"_ _0\"></span>grudnia <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>roku z<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>at\u0105 reali<span class=\"_ _0\"></span>zacji <span class=\"_ _0\"></span>ustalon\u0105 </span></span>na<span class=\"ls0\"> <span class=\"ff5\">dzie\u0144 2 stycz<span class=\"_ _0\"></span>nia 2023 roku. <span class=\"_ _0\"></span></span> </span>Struktur\u0119 walutow\u0105 aktyw\u00f3w i zobowi\u0105za\u0144 Funduszu w przeliczeniu na PLN przedstawia po<span class=\"_ _1\"></span>ni\u017csza tabela:<span class=\"_ _0\"></span><span class=\"ff1\"> </span>31.12.2023 31.12.2022 PLN EUR USD Razem PLN Razem AKTYWA FIZ 7 059,2 179,0 237,8 7 476,0 7 131,2 7 131,2 \u015arodki pieni\u0119\u017cne i <span class=\"_ _1\"></span>ich ekwiwalenty<span class=\"ff1\"> </span>1,2 0,2 0,2 1,6 2,1 2,1 Nale\u017cno\u015bci <span class=\"ff1\"> </span>0,2 - - 0,2 2,7 2,7 Sk\u0142adniki lokat not<span class=\"_ _1\"></span>owane na aktyw<span class=\"_ _1\"></span>nym rynku<span class=\"ff1\"> </span>5 124,1 - 130,1 5 254,2 6 688,6 6 688,6 Sk\u0142adniki lokat nien<span class=\"_ _1\"></span>otowane na akt<span class=\"_ _1\"></span>ywnym rynku<span class=\"ff1\"> </span>1 933,7 178,8 107,5 2 220,0 437,8 437,8 ZOBOWI\u0104ZANIA FI<span class=\"_ _1\"></span>Z<span class=\"ff2\"> </span>1 910,0 - - 1 910,0 2 237,6 2 237,6 Uzgodnienie przep\u0142yw\u00f3w netto z inwestycji FIZ w skonsolidowanym sprawozdaniu z przep\u0142yw\u00f3w pieni\u0119\u017cnych:<span class=\"ff1\"> </span>2023 2022 (Wp\u0142ata)/wycofanie <span class=\"_ _1\"></span>\u015brodk\u00f3w przez <span class=\"_ _1\"></span>Grup\u0119 do FIZ, nett<span class=\"_ _1\"></span>o<span class=\"ff1\"> </span>- (4<span class=\"ls0\"> 200,0)<span class=\"fs1\"> </span></span>Wp\u0142ywy/(wydatki) n<span class=\"_ _1\"></span>etto z transakcji <span class=\"_ _1\"></span>SBB<span class=\"ff1\"> </span>(437,4) 1 785,6<span class=\"fs1\"> </span>Wydatki netto na d\u0142<span class=\"_ _1\"></span>u\u017cne papiery wart<span class=\"_ _1\"></span>o\u015bciowe oraz list<span class=\"_ _1\"></span>y <span class=\"ff1\">zastawne </span>(171,2) (6<span class=\"ls0\"> 301,7) </span>Zmiana stanu pozo<span class=\"_ _1\"></span>sta\u0142ych aktyw\u00f3w or<span class=\"_ _1\"></span>az zobowi\u0105za\u0144 i k<span class=\"_ _1\"></span>apita\u0142\u00f3w w\u0142asn<span class=\"_ _1\"></span>ych FIZ<span class=\"ff1\"> </span>608,6 4 516,1 PRZEP\u0141YWY N<span class=\"_ _1\"></span>ETTO Z INWES<span class=\"_ _1\"></span>TYCJI FIZ<span class=\"ff2\"> </span>W SKONSOLIDOW<span class=\"_ _1\"></span>ANYM SPRA<span class=\"_ _1\"></span>WOZDANIU Z <span class=\"_ _1\"></span>PRZEP\u0141YW\u00d3W <span class=\"_ _1\"></span>PIENI\u0118\u017bNYC<span class=\"_ _1\"></span>H<span class=\"ff2\"> </span>- (4<span class=\"ls0\"> 200,0)</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "Aktywa  finansowe  <span class=\"ff7\">n<span class=\"_ _0\"></span>otowane  na <span class=\"_ _d\"> </span>aktywnym  rynku  wycenia<span class=\"_ _0\"></span>  si\u0119  w <span class=\"_ _d\"> </span>warto\u015bci <span class=\"_ _d\"> </span>godziwej  na <span class=\"_ _d\"> </span>podstawie  cen  z<span class=\"_ _0\"></span>  aktywnego <span class=\"_ _d\"> </span>rynku  i <span class=\"_ _d\"> </span>zalicza  si\u0119 </span>do<span class=\"ls0\"> poziomu 1 <span class=\"ff7\">hierarchii warto\u015bci godziwej. Przeniesienia mi\u0119dzy poziomami hierarchii warto\u015bci godziwej zosta\u0142y przedstaw<span class=\"_ _1\"></span>ione w Nocie 9.2.<span class=\"_ _0\"></span><span class=\"ff1\"> </span></span></span>Dla aktyw\u00f3w finansowych, dla kt\u00f3rych nie istnieje cena z aktywnego<span class=\"_ _1\"></span> rynku, warto\u015b\u0107 godziw\u0105 ustala si\u0119 przy zastosowan<span class=\"_ _1\"></span>iu technik wyceny, <span class=\"_ _0\"></span><span class=\"ff1\">gdzie </span>wszystkie znacz\u0105ce<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dane <span class=\"_ _1\"></span>wej\u015bciowe <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>\u0105 <span class=\"_ _1\"></span>obserwowalne <span class=\"_ _5\"></span>w spos\u00f3b <span class=\"_ _1\"></span>bezpo\u015bredni <span class=\"_ _1\"></span>lub <span class=\"_ _1\"></span>po\u015bredni <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span>alicza <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _1\"></span>do <span class=\"_ _5\"></span>poziomu 2 <span class=\"_ _5\"></span>hierarchii war<span class=\"_ _0\"></span>to\u015bci <span class=\"_ _1\"></span>godziwej. Techniki wyceny warto\u015bci godziwej zosta\u0142y opisane w N<span class=\"_ _1\"></span>ocie 9.2.<span class=\"_ _1c\"> </span>9.2.<span class=\"ffb ls0\"> <span class=\"ff3\">HIERARCHIA WARTO\u015aCI GO<span class=\"_ _0\"></span>DZIWEJ<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>HIERARCHIA W<span class=\"_ _1\"></span>ARTO\u015aCI GODZIW<span class=\"_ _1\"></span>EJ<span class=\"ffa\"> </span>Instrumenty <span class=\"_ _9\"></span>finansowe <span class=\"_ _9\"></span>wyceniane <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>skonsolidowanym <span class=\"_ _9\"></span>sprawo<span class=\"_ _1\"></span>zdaniu <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>sytuacji <span class=\"_ _9\"></span>fin<span class=\"_ _0\"></span>ansowej <span class=\"_ _9\"></span>wed\u0142ug <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>godziwej <span class=\"_ _9\"></span>s\u0105<span class=\"_ _0\"></span><span class=\"ff4\"> </span>analizowane <span class=\"_ _9\"></span>pod <span class=\"_ _9\"></span>wzgl\u0119dem <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>rocedu<span class=\"_ _1\"></span>r wyceny.  W <span class=\"_ _b\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>tosowa<span class=\"_ _1\"></span>ne <span class=\"_ _b\"></span>metody <span class=\"_ _b\"></span>ustalania <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _b\"></span>godziwej, <span class=\"_ _9\"></span>poszczeg\u00f3lne <span class=\"_ _b\"></span>sk\u0142adniki <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _b\"> </span>i <span class=\"_ _b\"></span>zobowi\u0105za<span class=\"_ _0\"></span>\u0144 <span class=\"_ _b\"></span>finansowy<span class=\"_ _1\"></span>ch <span class=\"_ _b\"></span>Grupa <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>lasyfikuje <span class=\"_ _9\"></span>do<span class=\"_ _0\"></span><span class=\"ff4\"> </span>nast\u0119puj\u0105cyc<span class=\"_ _1\"></span>h poziom\u00f3w (tzw. hier<span class=\"_ _1\"></span>archia warto\u015bci <span class=\"_ _1\"></span>godziwej): <span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Poziom 1: Ceny n<span class=\"_ _1\"></span>otowane (nieskor<span class=\"_ _1\"></span>ygowane) z aktyw<span class=\"_ _1\"></span>nych rynk\u00f3w dla i<span class=\"_ _1\"></span>dentycznych akt<span class=\"_ _1\"></span>yw\u00f3w b\u0105d\u017a zobowi<span class=\"_ _1\"></span>\u0105za\u0144.<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Poziom <span class=\"_ _b\"> </span>2: <span class=\"_ _8\"> </span>Dane <span class=\"_ _b\"> </span>wej\u015bciowe <span class=\"_ _8\"> </span>inn<span class=\"_ _1\"></span>e <span class=\"_ _8\"> </span>ni\u017c <span class=\"_ _b\"></span>notowania <span class=\"_ _b\"> </span>obj\u0119te <span class=\"_ _8\"> </span>zakresem <span class=\"_ _8\"> </span>ww. <span class=\"_ _b\"> </span>poziomu <span class=\"_ _b\"> </span>mo\u017cliwe <span class=\"_ _8\"> </span>do <span class=\"_ _b\"> </span>stwierdzenia <span class=\"_ _8\"> </span>lub <span class=\"_ _b\"> </span>zaobserwowania <span class=\"_ _b\"> </span>dla<span class=\"_ _0\"></span><span class=\"ff4\"> </span>sk\u0142adnika <span class=\"_ _b\"> </span>aktyw\u00f3w <span class=\"_ _8\"> </span>b\u0105d<span class=\"_ _1\"></span>\u017a </span></span>zobowi\u0105za\u0144, bezpo<span class=\"_ _1\"></span>\u015brednio (tzn. w po<span class=\"_ _1\"></span>staci cen) lub<span class=\"ff4\"> </span>po\u015bred<span class=\"_ _1\"></span>nio (tzn. na podsta<span class=\"_ _1\"></span>wie wylicze\u0144 oparty<span class=\"_ _1\"></span>ch na<span class=\"ff4\"> cenach). </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Poziom 3: <span class=\"_ _1\"></span>Dane <span class=\"_ _1\"></span>wej\u015bciowe <span class=\"_ _1\"></span>dla wyc<span class=\"_ _1\"></span>eny sk\u0142ad<span class=\"_ _1\"></span>nika aktyw\u00f3w <span class=\"_ _1\"></span>b\u0105d\u017a <span class=\"_ _1\"></span>zobowi\u0105za\u0144, kt\u00f3re <span class=\"_ _1\"></span>nie s\u0105 <span class=\"_ _1\"></span>oparte <span class=\"_ _1\"></span>na mo\u017cliw<span class=\"_ _1\"></span>ych do<span class=\"ff4\"> zaobserwo<span class=\"_ _1\"></span>wania dan<span class=\"_ _1\"></span>ych rynkow<span class=\"_ _1\"></span>ych (tzn. <span class=\"_ _1\"></span>dane </span></span></span>niemo\u017cliwe do<span class=\"ff4\"> zaobserw<span class=\"_ _1\"></span>owania).<span class=\"ffa\"> </span></span>Warto\u015b\u0107 <span class=\"_ _1\"></span>godziw\u0105 <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>\u0142u\u017cnych <span class=\"_ _5\"></span>papier\u00f3w warto\u015bciow<span class=\"_ _1\"></span>ych <span class=\"_ _1\"></span>notowanych <span class=\"_ _5\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>aktywnym <span class=\"_ _5\"></span>rynku<span class=\"_ _0\"></span><span class=\"ff4\"> </span>okre\u015bl<span class=\"_ _1\"></span>a si<span class=\"_ _1\"></span>\u0119 na <span class=\"_ _5\"></span>podstawie d<span class=\"_ _1\"></span>ost\u0119pnych <span class=\"_ _1\"></span>cen <span class=\"_ _5\"></span>z rynku <span class=\"_ _1\"></span>aktywnego <span class=\"_ _5\"></span>(w szczeg\u00f3lno\u015bci<span class=\"_ _1\"></span> w przypadku pol<span class=\"_ _1\"></span>skich obligacji skar<span class=\"_ _1\"></span>bowych - <span class=\"ff5\">Treasury Bond <span class=\"_ _1\"></span>Spot Poland) i pr<span class=\"_ _1\"></span>ezentuje si\u0119 w ram<span class=\"_ _1\"></span>ach Poziomu 1.<span class=\"ff4\"> </span></span>Warto\u015b\u0107 godziw\u0105 in<span class=\"_ _1\"></span>strument\u00f3w fina<span class=\"_ _1\"></span>nsowych niestanowi\u0105<span class=\"_ _1\"></span>cych przedmiotu <span class=\"_ _1\"></span>obrotu na akt<span class=\"_ _1\"></span>ywnym rynku<span class=\"ff4\"> </span>okre\u015bla si\u0119 pr<span class=\"_ _1\"></span>zy zastosowaniu <span class=\"_ _1\"></span>odpowiednic<span class=\"ff4\">h technik wy<span class=\"_ _1\"></span>ceny. </span>Takie <span class=\"_ _0\"></span>techniki w<span class=\"_ _0\"></span>yceny optymalizuj\u0105 <span class=\"_ _0\"></span>wykorzystanie <span class=\"_ _0\"></span>mo\u017cliw<span class=\"_ _1\"></span>ych <span class=\"_ _0\"></span>do<span class=\"_ _0\"></span><span class=\"ff4\"> </span>zaobserwowa<span class=\"_ _1\"></span>nia <span class=\"_ _0\"></span>danych <span class=\"_ _0\"></span>rynkowych tam, <span class=\"_ _0\"></span>gdzie <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>one <span class=\"_ _0\"></span>dos<span class=\"_ _0\"></span>t\u0119pne i <span class=\"_ _9\"></span>pole<span class=\"_ _1\"></span>gaj\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>jak <span class=\"_ _0\"></span>najmniejszym stopniu <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>zacunkach <span class=\"_ _0\"></span>poczynionych, <span class=\"_ _0\"></span>specyficznych <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>danej <span class=\"_ _9\"></span>jednostki. <span class=\"_ _0\"></span>W sytuacji, <span class=\"_ _0\"></span>gdy<span class=\"_ _0\"></span> <span class=\"ff5\">wszystki<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>totne <span class=\"_ _0\"></span>dane <span class=\"_ _0\"></span>wykorzystywane <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzy <span class=\"_ _0\"></span>wycenie <span class=\"_ _0\"></span>wed\u0142ug <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>rto\u015bci<span class=\"_ _1\"></span> </span>godziwej s\u0105 mo\u017cliw<span class=\"_ _1\"></span>e do zaobserwo<span class=\"_ _1\"></span>wania, instrument <span class=\"_ _1\"></span>finansowy prezento<span class=\"_ _1\"></span>wany jest w ram<span class=\"_ _1\"></span>ach Poziomu 2.<span class=\"_ _1c\"> </span><div class=\"c wbd h68 gseb3\"><div class=\"t m0 x2 h17 y14 ff3 fs4 fce sc0 ls0 ws0\">ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span></div></div><div class=\"c w8 h4 gseb4\"><div class=\"t m0 x8 h10 y3e6 ff5 fs4 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 <span class=\"_ _9\"></span>godzi<span class=\"_ _1\"></span>w\u0105 <span class=\"_ _9\"></span>okre\u015bla <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>t<span class=\"_ _1\"></span>ym <span class=\"_ _9\"></span>przypadku <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>podstawie <span class=\"_ _9\"></span>dost\u0119pn<span class=\"_ _1\"></span>ych <span class=\"_ _9\"></span>publiczn<span class=\"_ _1\"></span>ie <span class=\"_ _9\"></span>kwotowa<span class=\"_ _1\"></span>\u0144 <span class=\"_ _9\"></span>pochodz\u0105cych <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>rynku, <span class=\"_ _9\"></span>kt\u00f3ry <span class=\"_ _9\"></span>nie <span class=\"_ _0\"></span>jest <span class=\"_ _b\"> </span><span class=\"ff4\">ak<span class=\"_ _0\"></span>tywn<span class=\"_ _1\"></span>y <span class=\"_ _9\"></span>lub <span class=\"_ _9\"></span>(w <span class=\"_ _9\"></span>pr<span class=\"_ _1\"></span>zypadku </span></div><div class=\"t m0 x8 h10 y3e7 ff5 fs4 fc0 sc0 ls0 ws0\">d\u0142u\u017cnych <span class=\"_ _9\"></span>instrum<span class=\"_ _1\"></span>ent\u00f3w <span class=\"_ _0\"></span>finansowych) <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>odstawie <span class=\"_ _0\"></span>cen <span class=\"_ _9\"></span>ustalonych <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>publikowanych <span class=\"_ _0\"></span>przez <span class=\"_ _9\"></span>niezale\u017cny <span class=\"_ _0\"></span>serwis <span class=\"_ _9\"></span>inf<span class=\"_ _0\"></span>ormacyjny <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _0\"></span>kwotowania <span class=\"_ _9\"></span>pochodz\u0105<span class=\"_ _1\"></span>ce </div><div class=\"t m0 x8 h10 y3e8 ff4 fs4 fc0 sc0 ls5 ws0\">od<span class=\"ls0\"> <span class=\"ff5\">uczest<span class=\"_ _1\"></span>nik\u00f3w rynku (np. Bl<span class=\"_ _1\"></span>oomberg Generi<span class=\"_ _1\"></span>c Price), a w przypad<span class=\"_ _1\"></span>ku ich braku \u2013<span class=\"ff4\"> przy wykorz<span class=\"_ _1\"></span>ystaniu innych mod<span class=\"_ _1\"></span>eli wyceny. </span></span></span></div><div class=\"t m0 x8 h10 ya1c ff5 fs4 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 <span class=\"_ _9\"></span>godziw\u0105 <span class=\"_ _9\"></span>instru<span class=\"_ _1\"></span>ment\u00f3w <span class=\"_ _9\"></span>d\u0142u\u017cnych, <span class=\"_ _0\"></span>kt\u00f3re<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>nie <span class=\"_ _9\"></span>by\u0142y <span class=\"_ _9\"></span>notowane <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>ak<span class=\"_ _0\"></span>tywnym <span class=\"_ _0\"></span>rynku<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>(d\u0142u\u017cn<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>papiery <span class=\"_ _9\"></span>warto\u015bciowe, <span class=\"_ _9\"></span>listy <span class=\"_ _0\"></span>zastawne) <span class=\"_ _9\"></span>ustala <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>wed\u0142ug <span class=\"_ _9\"></span>metod<span class=\"_ _1\"></span>y </div><div class=\"t m0 x8 h10 ya1d ff5 fs4 fc0 sc0 ls0 ws0\">zdyskontowanych <span class=\"_ _0\"></span>przep\u0142yw\u00f3w <span class=\"_ _9\"></span>pieni\u0119\u017cnych, <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>ieraj\u0105cej <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>harmonogr<span class=\"_ _1\"></span>amie <span class=\"_ _9\"></span>przep\u0142yw\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>okre\u015blonym <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>podstawie <span class=\"_ _0\"></span>warun<span class=\"_ _9\"></span>k\u00f3w <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>misji <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>stopi<span class=\"_ _1\"></span>e </div><div class=\"t m0 x8 h10 y121 ff5 fs4 fc0 sc0 ls0 ws0\">dyskontowej okr<span class=\"_ _1\"></span>e\u015blonej na<span class=\"ff4\"> podstawie: </span></div><div class=\"t m0 x8 h16 ya1e ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">referencyjnej <span class=\"ff5\">krz<span class=\"_ _1\"></span>ywej rentowno\u015bci dla <span class=\"_ _1\"></span>waluty instrume<span class=\"_ _1\"></span>ntu,<span class=\"ff4\"> </span></span></span></span></div><div class=\"t m0 x8 h16 y9c1 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">implikowanego <span class=\"_ _1\"></span>z ostatniej ceny tra<span class=\"_ _1\"></span>nsakcyjnej sprea<span class=\"_ _1\"></span>du kredytowego,  </span></span></div><div class=\"t m0 x8 h16 ya1f ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">w <span class=\"_ _9\"></span>przypadku <span class=\"_ _9\"></span>instrument\u00f3w <span class=\"_ _9\"></span>korpor<span class=\"_ _1\"></span>acyjnych <span class=\"_ _9\"></span>(z <span class=\"_ _9\"></span>wy\u0142\u0105czeniem <span class=\"_ _9\"></span>instrument\u00f3w <span class=\"_ _9\"></span>emito<span class=\"_ _1\"></span>wanych <span class=\"_ _9\"></span>przez <span class=\"_ _9\"></span>agendy <span class=\"_ _9\"></span>rz\u0105dowe), <span class=\"_ _9\"></span>szacunku <span class=\"_ _9\"></span>zmiany <span class=\"_ _9\"></span>ww. <span class=\"_ _9\"></span>sp<span class=\"_ _0\"></span><span class=\"ff4\">readu <span class=\"_ _9\"></span>kredytowego </span></span></span></div><div class=\"t m0 x53 h10 ya20 ff4 fs4 fc0 sc0 ls0 ws0\">od <span class=\"ff5\">daty ostatniej <span class=\"_ _1\"></span>kwalifikowaln<span class=\"_ _1\"></span>ej transakcji <span class=\"_ _1\"></span>do dnia w<span class=\"_ _1\"></span>yceny w w<span class=\"_ _1\"></span>yniku zmiany <span class=\"_ _1\"></span>obserwowanych <span class=\"_ _1\"></span>na rynku s<span class=\"_ _1\"></span>pread\u00f3w kred<span class=\"_ _1\"></span>ytowych oraz <span class=\"_ _1\"></span>ewe<span class=\"ff4\">n<span class=\"_ _0\"></span>tualn<span class=\"_ _1\"></span>ej zmiany po<span class=\"_ _1\"></span>ziomu </span></span></div><div class=\"t m0 x53 h10 ya21 ff5 fs4 fc0 sc0 ls0 ws0\">ryzyka przypisaneg<span class=\"_ _1\"></span>o wewn\u0119trzni<span class=\"_ _1\"></span>e lub przez agencj<span class=\"_ _1\"></span>\u0119 ratingow\u0105 (o ile ratin<span class=\"_ _1\"></span>g jest nadawany) d<span class=\"_ _1\"></span>o danego emite<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span><span class=\"ff4\">ta, </span></div><div class=\"t m0 x8 h16 ya22 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">dane wej\u015bciowe d<span class=\"_ _1\"></span>o wyceny, taki<span class=\"_ _1\"></span>ej jak krzywe rento<span class=\"_ _1\"></span>wno\u015bci, kursy <span class=\"_ _1\"></span>walutowe i spready<span class=\"_ _1\"></span> sektorowe s\u0105 p<span class=\"_ _1\"></span>obierane z system\u00f3w i<span class=\"_ _1\"></span>nformacy<span class=\"_ _0\"></span><span class=\"ff4\">jnych.  </span></span></span></div><div class=\"t m0 x8 h10 ya23 ff5 fs4 fc0 sc0 ls0 ws0\">Zastosowane modele baz<span class=\"_ _1\"></span>uj\u0105 na za\u0142o\u017ceniu, <span class=\"_ _1\"></span>\u017ce transakcja obserwowana na<span class=\"ff4\"> rynku, aktywnym lub nieaktywnym, st<span class=\"_ _1\"></span>anowi odzwierci<span class=\"ff5\">edlenie warto\u015bci god<span class=\"_ _1\"></span>ziwej i model </span></span></div><div class=\"t m0 x8 h10 y43f ff5 fs4 fc0 sc0 ls0 ws0\">powinien si\u0119 do <span class=\"_ _1\"></span>niej kalibrowa\u0107.<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h10 ya24 ff4 fs4 fc0 sc0 ls0 ws0\">Uproszczenia zaw<span class=\"_ _1\"></span>arte w modelach <span class=\"_ _1\"></span>wyceny: </div><div class=\"t m0 x8 h16 ya25 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">pomija si\u0119 odr\u0119<span class=\"_ _1\"></span>bn\u0105 analiz\u0119 warto\u015b<span class=\"_ _1\"></span>ci zabezpiecze\u0144 \u2013<span class=\"ff4\"> </span>przyjmuje <span class=\"_ _1\"></span>si\u0119, \u017ce jest ona <span class=\"_ _1\"></span>uwzgl\u0119dniona w im<span class=\"_ _1\"></span>plikowanym z <span class=\"_ _1\"></span>cen transakcyjnych s<span class=\"_ _1\"></span>preadzie kredyto<span class=\"_ _1\"></span>wym,<span class=\"ff4\"> </span></span></span></div><div class=\"t m0 x8 h16 y464 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">spready kred<span class=\"_ _1\"></span>ytowe s\u0105 kalkulow<span class=\"_ _1\"></span>ane jako spready p\u0142<span class=\"_ _1\"></span>askie, bez ich r\u00f3<span class=\"_ _1\"></span>\u017cnicowania w za<span class=\"_ _1\"></span>le\u017cno\u015bci od termin<span class=\"_ _1\"></span>u zapadalno\u015bci,<span class=\"ff4\"> </span></span></span></div><div class=\"t m0 x8 h16 ya26 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">\u017ar\u00f3d\u0142em informa<span class=\"_ _1\"></span>cji o spreadach kre<span class=\"_ _1\"></span>dytowych dla ws<span class=\"_ _1\"></span>p\u00f3lnie obserwowa<span class=\"_ _1\"></span>nych przedzia\u0142<span class=\"_ _1\"></span>\u00f3w ryzyka s\u0105 rynki <span class=\"_ _1\"></span>zagraniczne,<span class=\"ff4\"> </span></span></span></div><div class=\"t m0 x8 h16 ya27 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">terminy realiz<span class=\"_ _1\"></span>acji <span class=\"ff5\">uprawnie\u0144 do wyk<span class=\"_ _1\"></span>onania opcji s\u0105 pomij<span class=\"_ _1\"></span>ane, a warto\u015b<span class=\"_ _1\"></span>\u0107 opcji kalkulowana n<span class=\"_ _1\"></span>a bazie termin\u00f3w pr<span class=\"_ _1\"></span>zep\u0142yw\u00f3w <span class=\"_ _1\"></span>w danym okresie o<span class=\"_ _1\"></span>dse<span class=\"_ _0\"></span><span class=\"ff4\">tkowym. </span></span></span></span></div><div class=\"t m0 x8 h10 y5f6 ff5 fs4 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 godziwa instrument<span class=\"_ _1\"></span>\u00f3w pochodnych nienotowany<span class=\"_ _1\"></span>ch na aktywnym rynku <span class=\"ff4\">(kontrakty terminowe oraz kontrakty zamia<span class=\"_ _1\"></span>ny oprocentowania typu IRS lub CIRS)<span class=\"_ _1\"></span> </span></div><div class=\"t m0 x8 h10 y5f7 ff5 fs4 fc0 sc0 ls0 ws0\">okre\u015blana <span class=\"_ _9\"></span>jest <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>etod\u0105 <span class=\"_ _9\"></span>zdysk<span class=\"_ _1\"></span>ontowanych <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzysz\u0142ych <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzep\u0142yw\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych. <span class=\"_ _9\"></span>Do <span class=\"_ _9\"></span>dyskontowa<span class=\"_ _1\"></span>nia <span class=\"_ _9\"></span>przep\u0142yw\u00f3w <span class=\"_ _9\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>u\u017cywane <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _9\"></span> <span class=\"_ _9\"></span>stawki <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>krzywy<span class=\"_ _1\"></span>ch <span class=\"_ _9\"></span>OIS<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h10 y48e ff5 fs4 fc0 sc0 ls0 ws0\">(overnight <span class=\"_ _0\"></span>indexed s<span class=\"_ _0\"></span>waps) <span class=\"_ _0\"></span>uwzgl\u0119dniaj\u0105c<span class=\"_ _1\"></span>ych <span class=\"_ _0\"></span>walut\u0119, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>kt\u00f3rej <span class=\"_ _0\"></span>denominowany <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>depozyt <span class=\"_ _0\"></span>zabezpieczaj\u0105cy <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>danego <span class=\"_ _0\"></span>instrumentu.<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _0\"></span></span>\u0179r\u00f3d\u0142em <span class=\"_ _0\"></span>danych <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>ynkowych </div><div class=\"t m0 x8 h10 y5f8 ff4 fs4 fc0 sc0 ls0 ws0\">wykorzystywany<span class=\"_ _1\"></span>ch do wyceny ni<span class=\"_ _1\"></span>ewystandaryzowan<span class=\"_ _1\"></span>ych instrum<span class=\"ff5\">ent\u00f3w pochodnyc<span class=\"_ _1\"></span>h jest serwis Refinitiv. <span class=\"_ _1\"></span><span class=\"ff4\"> </span></span></div><div class=\"t m0 x8 h10 ya28 ff5 fs4 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 godziwa <span class=\"_ _0\"></span>transakcji typu <span class=\"_ _0\"></span>forward w<span class=\"_ _0\"></span>alutowy<span class=\"ff4\"> <span class=\"_ _0\"></span></span>ustalana jest <span class=\"_ _0\"></span>poprzez z<span class=\"_ _0\"></span>dyskontowani<span class=\"_ _1\"></span>e p<span class=\"_ _0\"></span>rzysz\u0142ych przep\u0142yw\u00f3w pieni\u0119\u017cnych, <span class=\"_ _0\"></span>kt\u00f3rych wielko\u015b\u0107 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>dzie\u0144 wyceny </div><div class=\"t m0 x8 h10 ya29 ff5 fs4 fc0 sc0 ls0 ws0\">stanowi <span class=\"_ _b\"></span>r\u00f3\u017cnica <span class=\"_ _9\"></span>pomi\u0119dzy <span class=\"_ _b\"></span>terminowym<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>kursem <span class=\"_ _9\"></span>wa<span class=\"_ _0\"></span>lutow<span class=\"_ _1\"></span>ym <span class=\"_ _b\"></span>a <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>ursem<span class=\"ff4\"> <span class=\"_ _b\"> </span></span>transakcyjnym <span class=\"_ _9\"></span>przemno\u017cona <span class=\"_ _b\"></span>przez <span class=\"_ _9\"></span>nomina\u0142 <span class=\"_ _b\"></span>kontraktu <span class=\"_ _9\"></span>forward <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>walucie <span class=\"_ _9\"></span>obcej <span class=\"_ _b\"> </span>(waluci<span class=\"_ _1\"></span>e </div><div class=\"t m0 x8 h10 ya2a ff5 fs4 fc0 sc0 ls0 ws0\">bazowej). Dane wej<span class=\"_ _1\"></span>\u015bciowe do wyce<span class=\"_ _1\"></span>ny obejmuj\u0105:<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h16 ya2b ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">kwotowania kur<span class=\"_ _1\"></span>s\u00f3w terminowych p<span class=\"_ _1\"></span>ublikowane dla <span class=\"_ _1\"></span>odpowiedniej walut<span class=\"_ _1\"></span>y przez serwis R<span class=\"_ _1\"></span>efinitiv,<span class=\"ff4\"> </span></span></span></div><div class=\"t m0 x8 h16 ya2c ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">kurs <span class=\"_ _9\"></span>fixing <span class=\"_ _b\"></span><span class=\"ff5\">NBP, <span class=\"_ _9\"></span>stanowi\u0105cy <span class=\"_ _9\"></span>kurs <span class=\"_ _9\"></span>spot, <span class=\"_ _9\"></span>przy <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>t\u00f3rym <span class=\"_ _9\"></span>skalkulowane <span class=\"_ _9\"></span>zostan\u0105 <span class=\"_ _9\"></span>(poprzez <span class=\"_ _9\"></span>uwzgl\u0119dnienie <span class=\"_ _9\"></span>struktury <span class=\"_ _9\"></span>terminowej <span class=\"_ _9\"></span>kurs\u00f3w <span class=\"_ _9\"></span>publikowanych <span class=\"_ _b\"> </span></span>przez <span class=\"_ _b\"></span>serwis </span></span></div><div class=\"t m0 x53 h10 y7f4 ff4 fs4 fc0 sc0 ls0 ws0\">Refinitiv) kursy termin<span class=\"_ _1\"></span>owe do wycen<span class=\"_ _1\"></span>y, </div><div class=\"t m0 x8 h16 y80e ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">czynniki dyskonto<span class=\"_ _1\"></span>we dla waluty fu<span class=\"_ _1\"></span>nkcjonalnej pu<span class=\"_ _1\"></span>blikowane przez serwi<span class=\"_ _1\"></span>s Refinitiv. </span></span></div><div class=\"t m0 x8 h10 ya2d ff5 fs4 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>odziwa <span class=\"_ _0\"></span>transakcji <span class=\"_ _9\"></span>typu <span class=\"_ _0\"></span>swap <span class=\"_ _9\"></span>towarowy<span class=\"ff4\"> <span class=\"_ _9\"></span></span>ustalana <span class=\"_ _0\"></span>jest <span class=\"_ _9\"></span>poprzez <span class=\"_ _0\"></span>zdyskontowanie <span class=\"_ _9\"></span>przysz\u0142y<span class=\"_ _1\"></span>ch <span class=\"_ _9\"></span>przep\u0142yw\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych, <span class=\"_ _0\"></span>kt\u00f3<span class=\"_ _0\"></span>rych <span class=\"_ _0\"></span>wielko\u015b\u0107 <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _0\"></span>wyceny </div><div class=\"t m0 x8 h10 ya2e ff5 fs4 fc0 sc0 ls0 ws0\">stanowi r\u00f3\u017cnica pomi\u0119dzy cen\u0105 terminow\u0105 imp<span class=\"_ _0\"></span>likowan\u0105 z krzywej terminowej a cen\u0105 <span class=\"_ _0\"></span>wykonania kontraktu (kt<span class=\"_ _0\"></span>\u00f3ra przyjmuje znak <span class=\"_ _0\"></span>ujemny lub dodatni w z<span class=\"_ _0\"></span>ale\u017cno\u015bci<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h10 y695 ff5 fs4 fc0 sc0 ls0 ws0\">od strony zawartej tra<span class=\"_ _1\"></span>nsakcji), przemn<span class=\"_ _1\"></span>o\u017cona przez nomin<span class=\"_ _1\"></span>a\u0142. Dane wej\u015b<span class=\"_ _1\"></span>ciowe do wyceny ob<span class=\"_ _1\"></span>ejmuj\u0105: <span class=\"ff4\"> </span></div><div class=\"t m0 x8 h16 y952 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">kwotowania cen t<span class=\"_ _1\"></span>erminowych dl<span class=\"_ _1\"></span>a TSI publikowane <span class=\"_ _1\"></span>przez serwis Refi<span class=\"_ _1\"></span>nitiv, </span></span></div><div class=\"t m0 x8 h16 y231 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">czynniki dyskonto<span class=\"_ _1\"></span>we dla waluty <span class=\"_ _1\"></span>kontraktu publikowane pr<span class=\"_ _1\"></span>zez serwis Refinitiv, </span></span></div><div class=\"t m0 x8 h3 y25a ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff4 fs4 fc0\">kurs fixing NBP.<span class=\"ff1 fs1\"> <span class=\"_ _1\"></span> </span></span></span></div><div class=\"t m0 x8 h10 ya2f ff5 fs4 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 <span class=\"_ _9\"></span>godziwa <span class=\"_ _9\"></span>otrzymany<span class=\"_ _1\"></span>ch <span class=\"_ _9\"></span>kredyt\u00f3w <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>po\u017cyczek<span class=\"ff4\"> <span class=\"_ _9\"></span></span>szacowana <span class=\"_ _9\"></span>jest <span class=\"_ _9\"></span>przy <span class=\"_ _9\"></span>zastosowaniu <span class=\"_ _9\"></span>metody <span class=\"_ _9\"></span>zdyskonto<span class=\"_ _1\"></span>wanych <span class=\"_ _9\"></span>przep\u0142yw\u00f3w <span class=\"_ _9\"></span>pieni<span class=\"_ _1\"></span>\u0119\u017cnych. <span class=\"_ _9\"></span>Stopy <span class=\"_ _9\"></span>dyskontow<span class=\"_ _1\"></span>e </div><div class=\"t m0 x8 h3 ya30 ff5 fs4 fc0 sc0 ls0 ws0\">ustalane s\u0105 na po<span class=\"_ _1\"></span>dstawie rynkowy<span class=\"_ _1\"></span>ch st\u00f3p procento<span class=\"_ _1\"></span>wych powi\u0119kszonych o mar\u017c<span class=\"_ _1\"></span>e w\u0142a\u015bciwe dla p<span class=\"_ _1\"></span>oszczeg\u00f3lnych i<span class=\"_ _1\"></span>nstrument\u00f3w f<span class=\"_ _1\"></span>inansowych.<span class=\"_ _1c\"> </span><span class=\"ff1 fs1\"> </span></div><div class=\"t m0 x8 h3 ya31 ff7 fs1 fc0 sc0 ls0 ws0\">Na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>gr<span class=\"_ _0\"></span>udnia <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>oraz <span class=\"_ _b\"></span>na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _b\"></span>grudnia <span class=\"_ _9\"></span>2022 <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>Gr<span class=\"_ _0\"></span>upa <span class=\"_ _9\"></span>posiada\u0142a <span class=\"_ _9\"></span>aktywa <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>zobowi\u0105zania <span class=\"_ _9\"></span>finansowe, <span class=\"_ _9\"></span>kt\u00f3re <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _b\"></span>wy<span class=\"_ _0\"></span><span class=\"ff1\">ceniane </span></div><div class=\"t m0 x8 h3 y8a3 ff1 fs1 fc0 sc0 ls0 ws0\">w <span class=\"ff7\">warto\u015bci <span class=\"_ _b\"></span>godziwej. <span class=\"_ _b\"></span>Pozycje <span class=\"_ _8\"> </span>te <span class=\"_ _b\"></span>obejmuj\u0105 <span class=\"_ _b\"></span>po<span class=\"_ _0\"></span>chodne <span class=\"_ _b\"></span>instrumenty <span class=\"_ _b\"> </span>finanso<span class=\"_ _0\"></span>we, <span class=\"_ _b\"></span>kt\u00f3rych <span class=\"_ _b\"> </span>data <span class=\"_ _8\"> </span>zapadalno\u015bci <span class=\"_ _b\"></span>przypada <span class=\"_ _b\"></span>po <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>niu <span class=\"_ _b\"></span>ko\u0144cz\u0105cym <span class=\"_ _b\"> </span>okr<span class=\"_ _0\"></span>es </span></div><div class=\"t m0 x8 h3 y9ff ff7 fs1 fc0 sc0 ls0 ws0\">sprawozdawczy, inwestycje w <span class=\"_ _0\"></span>portfel aktyw\u00f3w F<span class=\"_ _0\"></span>IZ (d\u0142u\u017cne papiery<span class=\"_ _0\"></span> warto\u015bciowe, l<span class=\"_ _0\"></span>isty zastawne) oraz <span class=\"_ _0\"></span>udzia\u0142y i <span class=\"_ _0\"></span>akcje <span class=\"_ _0\"></span>w pozosta\u0142y<span class=\"_ _9\"></span><span class=\"ff1\">ch jednostkach. </span></div><div class=\"t m0 x8 h3 ya32 ff7 fs1 fc0 sc0 ls0 ws0\">Pod wzgl\u0119dem za\u0142o\u017ce\u0144 przyj\u0119tych do wyceny kwalifikuj\u0105 si\u0119 one do<span class=\"ff1\"> Poziomu 1 i  2 w </span>powy\u017cszej hierarchii. <span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y393 ff7 fs1 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 godziwa instrument\u00f3w finansowych:<span class=\"ff1\"> </span></div></div><div class=\"c w16b h36 gseb5\"><div class=\"t m0 x39 h17 y6d ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w16c h36 gseb6\"><div class=\"t m0 x2b h17 y6d ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w16d h36 gseb7\"><div class=\"t m0 x17 h17 y6d ff2 fs4 fc0 sc0 ls0 ws0\">Poziom 1 </div></div><div class=\"c w16e h36 gseb8\"><div class=\"t m0 x50 h17 y6d ff2 fs4 fc0 sc0 ls0 ws0\">Poziom 2 </div></div><div class=\"c w16f h36 gseb9\"><div class=\"t m0 x8f h17 y6d ff2 fs4 fc0 sc0 ls0 ws0\">Poziom 1 </div></div><div class=\"c w170 h36 gseba\"><div class=\"t m0 x17 h17 y6d ff2 fs4 fc0 sc0 ls0 ws0\">Poziom 2 </div></div><div class=\"c w171 h10f gsebb\"><div class=\"t m0 x2e h8 y25e ff3 fs2 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 </div><div class=\"t m0 x28 h8 y68 ff3 fs2 fc0 sc0 ls0 ws0\">ksi\u0119gowa<span class=\"ff2\"> </span></div></div><div class=\"c w52 h10f gsebc\"><div class=\"t m0 x1a h8 y25e ff3 fs2 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 </div><div class=\"t m0 x1a h8 y68 ff2 fs2 fc0 sc0 ls0 ws0\">godziwa </div></div><div class=\"c w172 h10f gsebd\"><div class=\"t m0 x2 h8 y25e ff3 fs2 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 </div><div class=\"t m0 x16 h8 y68 ff3 fs2 fc0 sc0 ls0 ws0\">ksi\u0119gowa<span class=\"ff2\"> </span></div></div><div class=\"c w173 h10f gsebe\"><div class=\"t m0 x28 h8 y25e ff3 fs2 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 </div><div class=\"t m0 x28 h8 y68 ff2 fs2 fc0 sc0 ls0 ws0\">godziwa </div></div><div class=\"c wc7 h10f gsebf\"><div class=\"t m0 x2e h8 y25e ff3 fs2 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 </div><div class=\"t m0 x65 h8 y68 ff3 fs2 fc0 sc0 ls0 ws0\">ksi\u0119gowa<span class=\"ff2\"> </span></div></div><div class=\"c w174 h10f gsec0\"><div class=\"t m0 x28 h8 y25e ff3 fs2 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 </div><div class=\"t m0 x28 h8 y68 ff2 fs2 fc0 sc0 ls0 ws0\">godziwa </div></div><div class=\"c wc0 h10f gsec1\"><div class=\"t m0 x28 h8 y25e ff3 fs2 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 </div><div class=\"t m0 x1a h8 y68 ff3 fs2 fc0 sc0 ls0 ws0\">ksi\u0119gowa<span class=\"ff2\"> </span></div></div><div class=\"c w173 h10f gsec2\"><div class=\"t m0 x28 h8 y25e ff3 fs2 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 </div><div class=\"t m0 x28 h8 y68 ff2 fs2 fc0 sc0 ls0 ws0\">godziwa </div></div><div class=\"c w16a h40 gsec3\"><div class=\"t m0 x0 h54 yb ff2 fs4 fc0 sc0 ls0 ws0\">AKTYWA FINAN<span class=\"_ _1\"></span>SOWE:<span class=\"fs1\"> </span></div></div><div class=\"c w16a h70 gsec4\"><div class=\"t m0 x1a h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Inwestycje w portfel a<span class=\"_ _1\"></span>ktyw\u00f3w FIZ, w t<span class=\"_ _1\"></span>ym:<span class=\"ff1\"> </span></div></div><div class=\"c w16a h6f gsec5\"><div class=\"t m0 x12 h7e y74 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">d\u0142u\u017cne papiery <span class=\"_ _1\"></span>warto\u015bciowe<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w171 h6f gsec6\"><div class=\"t m0 x38 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">5 254,2 </div></div><div class=\"c w52 h6f gsec7\"><div class=\"t m0 x16 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">5 254,2 </div></div><div class=\"c w172 h6f gsec8\"><div class=\"t m0 x16 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">1 959,1 </div></div><div class=\"c w173 h6f gsec9\"><div class=\"t m0 x1a h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">1 959,1 </div></div><div class=\"c wc7 h6f gseca\"><div class=\"t m0 x27 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">6 688,6 </div></div><div class=\"c w174 h6f gsecb\"><div class=\"t m0 x1a h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">6 688,6 </div></div><div class=\"c wc0 h6f gsecc\"><div class=\"t m0 x4c h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">305,8 </div></div><div class=\"c w173 h6f gsecd\"><div class=\"t m0 x27 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">305,8 </div></div><div class=\"c w16a h70 gsece\"><div class=\"t m0 x12 h7e y74 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff1\">listy zastawn<span class=\"_ _1\"></span>e </span></span></div></div><div class=\"c w171 h70 gsecf\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w52 h70 gsed0\"><div class=\"t m0 x17 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w172 h70 gsed1\"><div class=\"t m0 x65 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">203,9 </div></div><div class=\"c w173 h70 gsed2\"><div class=\"t m0 x27 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">203,9 </div></div><div class=\"c wc7 h70 gsed3\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w174 h70 gsed4\"><div class=\"t m0 x8f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc0 h70 gsed5\"><div class=\"t m0 x32 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">60,0 </div></div><div class=\"c w173 h70 gsed6\"><div class=\"t m0 xb h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">60,0<span class=\"_ _1c\"> </span> </div></div><div class=\"c w16a h70 gsed8\"><div class=\"t m0 x12 h7e y74 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff1\">instrumenty po<span class=\"_ _1\"></span>chodne </span></span></div></div><div class=\"c w171 h70 gsed9\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w52 h70 gseda\"><div class=\"t m0 x17 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w172 h70 gsedb\"><div class=\"t m0 x27 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">57,0 </div></div><div class=\"c w173 h70 gsedc\"><div class=\"t m0 xb h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">57,0 </div></div><div class=\"c wc7 h70 gsedd\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w174 h70 gsede\"><div class=\"t m0 x8f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc0 h70 gsedf\"><div class=\"t m0 x32 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">72,0 </div></div><div class=\"c w173 h70 gsee0\"><div class=\"t m0 xb h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">72,0 </div></div><div class=\"c w16a h70 gsee1\"><div class=\"t m0 x1a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Pochodne instrument<span class=\"_ _1\"></span>y finansowe, w t<span class=\"_ _1\"></span>ym: </div></div><div class=\"c w171 h70 gsee2\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w52 h70 gsee3\"><div class=\"t m0 x17 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w172 h70 gsee4\"><div class=\"t m0 x27 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">27,7 </div></div><div class=\"c w173 h70 gsee5\"><div class=\"t m0 xb h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">27,7 </div></div><div class=\"c wc7 h70 gsee6\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w174 h70 gsee7\"><div class=\"t m0 x8f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc0 h70 gsee8\"><div class=\"t m0 x32 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">43,8 </div></div><div class=\"c w173 h70 gsee9\"><div class=\"t m0 xb h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">43,8 </div></div><div class=\"c w16a h81 gseea\"><div class=\"t m0 x12 h7e y388 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff1\">aktywa finan<span class=\"_ _1\"></span>sowe <span class=\"ff7\">\u2013</span> pochodne instr<span class=\"_ _1\"></span>umenty </span></span></div><div class=\"t m0 x41 h16 y69 ff7 fs4 fc0 sc0 ls0 ws0\">zabezpieczaj\u0105ce w<span class=\"_ _1\"></span>alutowe<span class=\"ff1\"> </span></div></div><div class=\"c w171 h81 gseeb\"><div class=\"t m0 x24 h16 y173 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w52 h81 gseec\"><div class=\"t m0 x17 h16 y173 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w172 h81 gseed\"><div class=\"t m0 x27 h16 y173 ff1 fs4 fc0 sc0 ls0 ws0\">16,0 </div></div><div class=\"c w173 h81 gseee\"><div class=\"t m0 xb h16 y173 ff1 fs4 fc0 sc0 ls0 ws0\">16,0 </div></div><div class=\"c wc7 h81 gseef\"><div class=\"t m0 x24 h16 y173 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w174 h81 gsef0\"><div class=\"t m0 x8f h16 y173 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc0 h81 gsef1\"><div class=\"t m0 x32 h16 y173 ff1 fs4 fc0 sc0 ls0 ws0\">27,3 </div></div><div class=\"c w173 h81 gsef2\"><div class=\"t m0 xb h16 y173 ff1 fs4 fc0 sc0 ls0 ws0\">27,3 </div></div><div class=\"c w16a h40 gsef3\"><div class=\"t m0 x0 h54 yb ff3 fs4 fc0 sc0 ls0 ws0\">ZOBOWI\u0104ZANIA FI<span class=\"_ _1\"></span>NANSOW<span class=\"_ _1\"></span>E<span class=\"ff2 fs1\"> </span></div></div><div class=\"c w16a h70 gsef4\"><div class=\"t m0 x1a h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zania FIZ, <span class=\"_ _1\"></span>w tym:<span class=\"ff1\"> </span></div></div><div class=\"c w16a h6f gsef5\"><div class=\"t m0 x12 h7e y76 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff1\">instrumenty po<span class=\"_ _1\"></span>chodne - swap pr<span class=\"_ _1\"></span>ocentowy (IRS) </span></span></div></div><div class=\"c w171 h6f gsef6\"><div class=\"t m0 x24 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w52 h6f gsef7\"><div class=\"t m0 x17 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w172 h6f gsef8\"><div class=\"t m0 xb h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">9,7 </div></div><div class=\"c w173 h6f gsef9\"><div class=\"t m0 x41 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">9,7 </div></div><div class=\"c wc7 h6f gsefa\"><div class=\"t m0 x24 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w174 h6f gsefb\"><div class=\"t m0 x8f h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc0 h6f gsefc\"><div class=\"t m0 x42 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">1,3 </div></div><div class=\"c w173 h6f gsefd\"><div class=\"t m0 x41 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">1,3 </div></div><div class=\"c w16a h70 gsefe\"><div class=\"t m0 x1a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Pochodne instrument<span class=\"_ _1\"></span>y finansowe, w t<span class=\"_ _1\"></span>ym: </div></div><div class=\"c w171 h70 gseff\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w52 h70 gsf00\"><div class=\"t m0 x17 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w172 h70 gsf01\"><div class=\"t m0 xb h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">5,2 </div></div><div class=\"c w173 h70 gsf02\"><div class=\"t m0 x41 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">5,2 </div></div><div class=\"c wc7 h70 gsf03\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w174 h70 gsf04\"><div class=\"t m0 x8f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc0 h70 gsf05\"><div class=\"t m0 x42 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,6 </div></div><div class=\"c w173 h70 gsf06\"><div class=\"t m0 x41 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,6 </div></div><div class=\"c w16a ha3 gsf07\"><div class=\"t m0 x12 h7e y5cd ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">zobowi\u0105zani<span class=\"_ _1\"></span>a finansowe \u2013<span class=\"ff1\"> pochod<span class=\"_ _1\"></span>ne </span></span></span></div><div class=\"t m0 x41 h16 yaa ff1 fs4 fc0 sc0 ls0 ws0\">instrumenty <span class=\"ff7\">zabezpie<span class=\"_ _1\"></span>czaj\u0105ce walutow<span class=\"_ _1\"></span>e<span class=\"ff1\"> </span></span></div></div><div class=\"c w171 ha3 gsf08\"><div class=\"t m0 x24 h16 ya3d ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w52 ha3 gsf09\"><div class=\"t m0 x17 h16 ya3d ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w172 ha3 gsf0a\"><div class=\"t m0 xb h16 ya3d ff1 fs4 fc0 sc0 ls0 ws0\">4,6 </div></div><div class=\"c w173 ha3 gsf0b\"><div class=\"t m0 x41 h16 ya3d ff1 fs4 fc0 sc0 ls0 ws0\">4,6 </div></div><div class=\"c wc7 ha3 gsf0c\"><div class=\"t m0 x24 h16 ya3d ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w174 ha3 gsf0d\"><div class=\"t m0 x8f h16 ya3d ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc0 ha3 gsf0e\"><div class=\"t m0 x45 h16 ya3d ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w173 ha3 gsf0f\"><div class=\"t m0 x8f h16 ya3d ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h70 gsf10\"><div class=\"t m0 x1a h16 y6b ff7 fs4 fc0 sc0 ls0 ws0\">Kredyty i po\u017cycz<span class=\"_ _1\"></span>ki<span class=\"ff1\"> </span></div></div><div class=\"c w171 h70 gsf11\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w52 h70 gsf12\"><div class=\"t m0 x17 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w172 h70 gsf13\"><div class=\"t m0 x16 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">1 418,2 </div></div><div class=\"c w173 h70 gsf14\"><div class=\"t m0 x1a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">1 456,0 </div></div><div class=\"c wc7 h70 gsf15\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w174 h70 gsf16\"><div class=\"t m0 x8f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc0 h70 gsf17\"><div class=\"t m0 x28 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">1 294,0 </div></div><div class=\"c w173 h70 gsf18\"><div class=\"t m0 x1a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">1 323,9<span class=\"_ _1c\"> </span> </div></div>Grupa <span class=\"_ _d\"> </span>nie <span class=\"_ _f\"> </span>ujawnia <span class=\"_ _f\"> </span>warto\u015bci <span class=\"_ _d\"> </span>godziwej <span class=\"_ _f\"> </span>instrument\u00f3w <span class=\"_ _d\"> </span>finansowych <span class=\"_ _f\"> </span>wycenianych <span class=\"_ _d\"> </span>w <span class=\"_ _f\"> </span>skonsolidowanym <span class=\"_ _f\"> </span>sprawozdaniu  z<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>sytuacji <span class=\"_ _d\"> </span>finansowej<span class=\"_ _9\"></span><span class=\"ff1\"> </span>w <span class=\"ff7\">zamortyzowanym <span class=\"_ _9\"></span>koszc<span class=\"_ _0\"></span>ie <span class=\"_ _b\"></span>(za <span class=\"_ _b\"></span>wyj\u0105tkiem <span class=\"_ _b\"></span>otrzymanych <span class=\"_ _b\"></span>kredyt\u00f3w <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span></span> <span class=\"ff7\">po\u017cyczek), <span class=\"_ _b\"></span>poniewa\u017c <span class=\"_ _b\"></span>korzysta <span class=\"_ _b\"></span>ze <span class=\"_ _b\"></span>zwolnienia <span class=\"_ _b\"></span>wynikaj\u0105cego <span class=\"_ _b\"></span>z <span class=\"_ _b\"></span>MSSF <span class=\"_ _b\"> </span>7<span class=\"_ _0\"></span>.29 </span>(ujawnianie informacji o warto\u015bci godziwej nie jest wymagane, gdy\u017c warto\u015b\u0107 ksi\u0119gowa jest zasadniczo zbli\u017cona do warto\u015bci god<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span><span class=\"ff1\">iwej). </span>Przeniesienia <span class=\"_ _8\"> </span>aktyw\u00f3w <span class=\"_ _8\"> </span>pomi\u0119dzy <span class=\"_ _8\"> </span>Poziomem <span class=\"_ _8\"> </span>1 <span class=\"_ _8\"> </span>i <span class=\"_ _8\"> </span>Pozi<span class=\"_ _0\"></span>omem <span class=\"_ _8\"> </span>2 <span class=\"_ _8\"> </span>hierarchii <span class=\"_ _8\"> </span>warto\u015bci <span class=\"_ _8\"> </span>godziwej <span class=\"_ _8\"> </span>dokonuje <span class=\"_ _8\"> </span>si\u0119 <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>pr<span class=\"_ _0\"></span>zypadku <span class=\"_ _8\"> </span>utraty <span class=\"_ _8\"> </span>lub <span class=\"_ _8\"> </span>uzysk<span class=\"_ _9\"></span><span class=\"ff1\">ania </span>dost\u0119pno\u015bci <span class=\"_ _0\"></span>notowa\u0144 <span class=\"_ _9\"></span>obserwowanych <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>aktyw<span class=\"_ _0\"></span>nym <span class=\"_ _0\"></span>rynku. <span class=\"_ _9\"></span>Warto\u015b\u0107 <span class=\"_ _0\"></span>przeniesienia <span class=\"_ _9\"></span>ustalana <span class=\"_ _0\"></span>jest <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>trakcie <span class=\"_ _9\"></span>roku, <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>pocz\u0105tek <span class=\"_ _9\"></span>ka\u017c<span class=\"_ _0\"></span>dego <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>esi\u0105ca je\u015bli zaistnieje okoliczno\u015b\u0107 w poprzednim miesi\u0105cu, uzasadniaj\u0105ca takie przeniesienie.<span class=\"ff1\"> </span>W 2023 roku dokonano nast\u0119puj\u0105cych przeniesie\u0144 aktyw\u00f3w pomi\u0119dzy poziomami hierarchii warto\u015bci godziwej:<span class=\"ff1\"> </span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">z Poziomu 1 <span class=\"_ _0\"></span>do Poziomu 2<span class=\"_ _0\"></span> przeniesiono d\u0142u\u017cne<span class=\"_ _0\"></span> papier<span class=\"_ _0\"></span>y w<span class=\"_ _0\"></span>arto\u015bciowe (obligacje) <span class=\"_ _0\"></span>o warto\u015bci 2<span class=\"_ _0\"></span><span class=\"ff1\"> </span>271,5 <span class=\"_ _0\"></span>mln PLN, d<span class=\"_ _0\"></span>la kt\u00f3rych <span class=\"_ _0\"></span>zaprzestano wyceny </span>na<span class=\"ls0\"> <span class=\"ff7\">podstawie <span class=\"_ _0\"></span>cen <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>rynku <span class=\"_ _9\"></span>ze wzgl\u0119du <span class=\"_ _9\"></span>na spadek <span class=\"_ _0\"></span>jego <span class=\"_ _9\"></span>aktywno\u015bci i <span class=\"_ _9\"></span>dokonano wyceny <span class=\"_ _0\"></span>prz<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>wykorzystaniu <span class=\"_ _0\"></span>wiarygodnej <span class=\"_ _0\"></span>ceny <span class=\"_ _0\"></span>rynkowej <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span></span>ynku </span>nieaktywnego dla danego aktywa lub por<span class=\"ff7\">\u00f3wnywalnych aktyw\u00f3w,</span> \u25aa<span class=\"ffc\"> </span><span class=\"fc0\">z Poziomu 2 do Poziomu 1 przeniesiono d\u0142u\u017cne pa<span class=\"_ _0\"></span>piery warto\u015bciowe (obligacje) o warto\u015bci 110,8 mln PLN, kt\u00f3r<span class=\"_ _0\"></span>e wyceniono na pod<span class=\"_ _0\"></span><span class=\"ff1\">stawie cen<span class=\"_ _0\"></span> </span></span>z aktywnego rynku.<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-14": {
   "value": "W przypadku aktyw\u00f3w finansowych w<span class=\"_ _1\"></span>ycenianych wed\u0142ug zamortyzowanego kosztu (tj. depozyt\u00f3w oraz \u015brodk\u00f3w pieni\u0119\u017cnych i ich ekwiwalent\u00f3<span class=\"_ _1\"></span>w) Grupa klasyfikuje je <span class=\"_ _1\"></span>do Stopnia 1 <span class=\"_ _5\"></span>k<span class=\"_ _0\"></span>lasyfikacji pod k\u0105tem<span class=\"_ _1\"></span> utraty <span class=\"_ _1\"></span>ich warto\u015bci, ze w<span class=\"_ _1\"></span>zgl\u0119du na wysok\u0105 <span class=\"_ _1\"></span>ocen\u0119 jako\u015bci kredytowej, <span class=\"ff1\">a potencjalny odpis </span>jest <span class=\"_ _9\"></span>nieistotny, <span class=\"_ _9\"></span>st\u0105d <span class=\"_ _9\"></span>nie <span class=\"_ _9\"></span>zosta\u0142 <span class=\"_ _9\"></span>uj\u0119ty. <span class=\"_ _b\"></span>Ujawnienia <span class=\"_ _9\"></span>dotycz\u0105ce<span class=\"ff1\"> <span class=\"_ _9\"></span></span>oceny<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>jako\u015bci <span class=\"_ _9\"></span>kredytowej <span class=\"_ _9\"></span>wed\u0142ug <span class=\"_ _9\"></span>zewn\u0119trznych <span class=\"_ _9\"></span>ra<span class=\"_ _0\"></span>ting\u00f3w <span class=\"_ _9\"></span>dla <span class=\"_ _9\"></span>\u015brodk\u00f3w <span class=\"_ _9\"></span>pieni\u0119\u017cnych Funduszu przedstawiono w Nocie 9.5.1(d).<span class=\"_ _1c\"> </span>Nota 31.12.2023 31.12.2022 \u015arodki pieni\u0119\u017cne i <span class=\"_ _1\"></span>ich ekwiwalenty <span class=\"_ _1\"></span>Funduszu Likwida<span class=\"_ _1\"></span>cji Zak\u0142ad\u00f3w G\u00f3r<span class=\"_ _1\"></span>niczych<span class=\"ff1\"> </span>9.1 429,3 405,7 warto\u015b\u0107 brutto<span class=\"ff4\"> </span>429,5 406,1 odpis aktualizuj\u0105c<span class=\"_ _1\"></span>y<span class=\"ff4\"> </span>(0,2) (0,4) Udzia\u0142y i akcje w je<span class=\"_ _1\"></span>dnostkach po<span class=\"_ _1\"></span>zosta\u0142ych<span class=\"ff1\"> </span>0,1 0,1 Nale\u017cno\u015bci finanso<span class=\"_ _1\"></span>we<span class=\"ff1\"> </span>3,1 3,1 Pozosta\u0142e nale\u017c<span class=\"_ _1\"></span>no\u015bci niefinansowe<span class=\"ff1\"> </span>26,4 27,4 RAZEM  458,9 436,3<span class=\"_ _1c\"> </span>\u015arodki pieni\u0119\u017cne i ich ekwiwalenty Fu<span class=\"_ _1\"></span>nduszu Likwidacji Zak\u0142ad\u00f3w G\u00f3rniczych zosta\u0142y zaklasyfikowane <span class=\"_ _1\"></span>do Stopnia 1 klasyfikacji<span class=\"_ _0\"></span><span class=\"ff1\"> </span>pod k\u0105tem utraty<span class=\"_ _1\"></span> ich warto\u015bci, a ustalony odpis jest nieistotny kwotowo.<span class=\"ff1\"> </span>Informacje na <span class=\"_ _1\"></span>temat <span class=\"_ _1\"></span>stopni oceny <span class=\"_ _1\"></span>ryzyka kredytoweg<span class=\"_ _1\"></span>o \u015brodk\u00f3w <span class=\"_ _1\"></span>pieni\u0119\u017cnych <span class=\"_ _1\"></span>wed\u0142ug rating\u00f3w<span class=\"_ _1\"></span> zewn\u0119<span class=\"_ _1\"></span>trznych agencji przedstawiono <span class=\"_ _5\"></span>w <span class=\"_ _0\"></span><span class=\"ff1\">Nocie 9.5.1.<span class=\"_ _1c\"> </span></span>31.12.2023 31.12.2022 Nale\u017cno\u015bci handlo<span class=\"_ _1\"></span>we brutto<span class=\"ff1\"> </span>1 470,3 1 768,3 \u2012<span class=\"ffc\"> <span class=\"ff5\">w tym nale\u017cn<span class=\"_ _1\"></span>o\u015bci z tytu\u0142u wycen<span class=\"_ _1\"></span>y kontrakt\u00f3w <span class=\"_ _1\"></span>d\u0142ugoterminowych<span class=\"ff4\"> </span></span></span>38,9 46,6 Odpis aktualizuj<span class=\"_ _1\"></span>\u0105cy <span class=\"ff1\"> </span>(69,6) (52,6) Nale\u017cno\u015bci handlo<span class=\"_ _1\"></span>we netto<span class=\"ff1\"> </span>1 400,7 1 715,7 Czynne rozliczenia mi<span class=\"_ _1\"></span>\u0119dzyokresow<span class=\"_ _1\"></span>e<span class=\"ff1\"> </span>42,9 31,8 Przedp\u0142aty<span class=\"ff1\"> </span>46,8 11,3 Nale\u017cno\u015bci z tytu\u0142u <span class=\"_ _1\"></span>podatk\u00f3w i<span class=\"ff1\"> </span>ubezpiecz<span class=\"_ _1\"></span>e\u0144 spo\u0142ecznych <span class=\"ff1\"> </span>267,1 164,6 Pozosta\u0142e nale\u017c<span class=\"_ _1\"></span>no\u015bci<span class=\"ff1\"> </span>40,9 24,1 NALE\u017bNO\u015aCI H<span class=\"_ _1\"></span>ANDLOWE ORA<span class=\"_ _1\"></span>Z POZOSTA<span class=\"_ _1\"></span>\u0141E NALE\u017bNO\u015aCI <span class=\"_ _1\"></span>RAZEM<span class=\"ff2\"> </span>1 798,4 1 947,5<span class=\"_ _1c\"> </span>ODPISY AKTUALIZUJ\u0104CE NALE\u017bNO\u015aCI HAND<span class=\"_ _1\"></span>LOWE<span class=\"_ _0\"></span><span class=\"ff2\"> </span>Zmiany stanu odpisu aktualizuj\u0105cego nale\u017cno\u015bci handlowe przedstawia poni\u017csza tabela:<span class=\"ff1\"> </span>2023 2022 Odpis na nale\u017cno\u015bci handlowe, dla <span class=\"ff3\">kt\u00f3rych nie </span>stwierdzono utraty warto\u015bci<span class=\"ff2\"> </span>Odpis na nale\u017cno\u015bci handlowe ze stwierdzon\u0105 utrat\u0105 warto\u015bci<span class=\"ff2\"> </span>RAZEM Odpis na nale\u017cno\u015bci handlowe, dla <span class=\"ff3\">kt\u00f3rych nie </span>stwierdzono utraty warto\u015bci<span class=\"ff1\"> </span>Odpis na nale\u017cno\u015bci handlowe ze stwierdzon\u0105 utrat\u0105 warto\u015bci<span class=\"ff2\"> </span>RAZEM STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA  1,3 51,3 52,6 3,8 55,0 58,8 Utworzenie odpi<span class=\"_ _1\"></span>su 0,1 23,3 23,4 0,2 10,8 11,0 Wykorzystanie odpi<span class=\"_ _1\"></span>su na nale\u017cno\u015b<span class=\"_ _1\"></span>ci nie\u015bci\u0105galne<span class=\"ff1\"> </span>- (2,7) (2,7) - (9,8) (9,8) Odwr\u00f3cenie kwot ni<span class=\"_ _1\"></span>ewykorzystanyc<span class=\"_ _1\"></span>h<span class=\"ff1\"> </span>(0,1) (10,9) (11,0) (2,7) (2,9) (5,6) Przesuni\u0119cie od<span class=\"_ _1\"></span>pisu<span class=\"ff1\"> </span>- 7,3 7,3 - (1,8) (1,8) STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 1,3 68,3 69,6 1,3 51,3 52,6 Zmiany warto\u015bci brutto nie wp\u0142yn\u0119\u0142y w istotny spos\u00f3b na warto\u015b\u0107 odp<span class=\"_ _1\"></span>is\u00f3w.<span class=\"_ _1c\"> </span>ANALIZA WIEKOWANIA NALE\u017bNO\u015aCI HANDLOWYCH ORAZ ODPIS\u00d3W Z TYTU\u0141U UTRATY WARTO\u015aCI<span class=\"ff2\"> </span>Struktur\u0119 <span class=\"_ _5\"></span>nale\u017cno\u015bci <span class=\"_ _1\"></span>handlowych <span class=\"_ _5\"></span>oraz<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _5\"></span><span class=\"ff7\">odpis\u00f3w <span class=\"_ _5\"></span>z tytu\u0142u <span class=\"_ _5\"></span>utraty <span class=\"_ _5\"></span>warto\u015bci <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>podzi<span class=\"_ _0\"></span>ale <span class=\"_ _5\"></span>na <span class=\"_ _5\"></span>gr<span class=\"_ _0\"></span>upy <span class=\"_ _5\"></span>ustalone <span class=\"_ _1\"></span>na <span class=\"_ _5\"></span>bazie <span class=\"_ _1\"></span>podobie\u0144stwa <span class=\"_ _5\"></span>charakterystyki<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>ryzyka </span></span>kredytowego, wed\u0142ug stanu na dzie\u0144 31 grudnia 2023 roku, przedstawia poni\u017csza tabela:<span class=\"ff1\"> </span>Nieprzeter-<span class=\"_ _1c\"> </span>minowane Przeterminowane Razem do 1 miesi\u0105ca<span class=\"ff2\"> </span>od 1 do 3 miesi\u0119cy<span class=\"ff2\"> </span>od 3 do 6 miesi\u0119cy<span class=\"ff2\"> </span>od 6 do 12 miesi\u0119cy<span class=\"ff2\"> </span>powy\u017cej 12 miesi\u0119cy *<span class=\"ff2\"> </span>Nale\u017cno\u015bci han<span class=\"_ _1\"></span>dlowe w\u0119glowo<span class=\"ff2\">-koks<span class=\"_ _1\"></span>owe </span>- <span class=\"ff7\">od g\u0142\u00f3wnych kontr<span class=\"_ _1\"></span>ahent\u00f3w<span class=\"ff1\"> </span></span>(udzia\u0142 w przychodach ze s<span class=\"_ _0\"></span>przeda\u017cy  powy\u017cej 2,5%)<span class=\"ff1\"> </span>warto\u015b\u0107 brutto<span class=\"ff1\"> </span>779,0 91,2 - - - - 870,2 odpis aktualizuj\u0105c<span class=\"_ _1\"></span>y<span class=\"ff1\"> </span>(0,2) - - - - - (0,2) - <span class=\"ff7\">od pozosta\u0142ych k<span class=\"_ _1\"></span>ontrahent\u00f3w<span class=\"ff1\"> </span></span>(udzia\u0142 w przychodach ze s<span class=\"_ _0\"></span>przeda\u017cy poni\u017cej<span class=\"ff1\"> 2,5%)<span class=\"fs4\"> </span></span>warto\u015b\u0107 brutto<span class=\"ff1\"> </span>329,1 6,0 - - - - 335,1 odpis aktualizuj\u0105c<span class=\"_ _1\"></span>y<span class=\"ff1\"> </span>(0,9) - - - - - (0,9) Nale\u017cno\u015bci han<span class=\"_ _1\"></span>dlowe pozosta\u0142e<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Nale\u017cno\u015bci handlo<span class=\"_ _1\"></span>we pozosta\u0142e<span class=\"ff1\"> </span>warto\u015b\u0107 brutto<span class=\"ff1\"> </span>160,2 3,0 1,3 - 0,1 0,1 164,7 odpis aktualizuj\u0105c<span class=\"_ _1\"></span>y<span class=\"ff1\"> </span>- - - - (0,1) (0,1) (0,2) Nale\u017cno\u015bci han<span class=\"_ _1\"></span>dlowe ze stwierdz<span class=\"_ _1\"></span>on\u0105 utrat\u0105 wart<span class=\"_ _1\"></span>o\u015bci<span class=\"ff2\"> </span>Nale\u017cno\u015bci handlo<span class=\"_ _1\"></span>we ze stwierdzo<span class=\"_ _1\"></span>n\u0105 utrat\u0105 warto\u015bci<span class=\"ff1\"> </span>warto\u015b\u0107 brutto<span class=\"ff1\"> </span>0,5 0,1 23,9 23,1 6,0 46,7 100,3 odpis aktualizuj\u0105c<span class=\"_ _1\"></span>y<span class=\"ff1\"> </span>(0,5) (0,1) (10,8) (4,2) (6,0) (46,7) (68,3) RAZEM NALE\u017bNO<span class=\"_ _1\"></span>\u015aCI HANDLO<span class=\"_ _1\"></span>WE BRUTTO<span class=\"ff2\"> </span>1 268,8 100,3 25,2 23,1 6,1 46,8 1 470,3 RAZEM ODPIS <span class=\"_ _1\"></span>NA NALE\u017bNO\u015a<span class=\"_ _1\"></span>CI HANDLOW<span class=\"_ _1\"></span>E<span class=\"ff2\"> </span>(1,6) (0,1) (10,8) (4,2) (6,1) (46,8) (69,6) *<span class=\"ls6\">    </span><span class=\"ff5\">Pozycja <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>otycz\u0105 <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _0\"></span>handl<span class=\"_ _0\"></span>owych <span class=\"_ _0\"></span>obj\u0119tych <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wi\u0119kszo\u015bci <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ost\u0119powaniami <span class=\"_ _0\"></span>upad\u0142o\u015b<span class=\"_ _0\"></span>ciowymi <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _0\"></span>han<span class=\"_ _0\"></span>dlowych <span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>wy<span class=\"_ _9\"></span>rokach <span class=\"_ _0\"></span>s\u0105dowych. <span class=\"_ _0\"></span>Nale\u017cno\u015bci<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>ca\u0142o\u015bci<span class=\"_ _0\"></span> </span>obj\u0119te odpisem aktuali<span class=\"_ _0\"></span>zuj\u0105cym.<span class=\"ff4\"> </span>Struktur\u0119 <span class=\"_ _5\"></span>nale\u017cno\u015bci <span class=\"_ _1\"></span>handlowych <span class=\"_ _5\"></span>oraz <span class=\"_ _1\"></span>odpis\u00f3w <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>tytu\u0142u <span class=\"_ _5\"></span>utraty <span class=\"_ _1\"></span>warto\u015bci <span class=\"_ _5\"></span>w <span class=\"_ _1\"></span>podziale <span class=\"_ _1\"></span>na <span class=\"_ _5\"></span>grupy <span class=\"_ _5\"></span>ustalone <span class=\"_ _1\"></span>na <span class=\"_ _5\"></span>bazie <span class=\"_ _1\"></span>podobie\u0144stwa <span class=\"_ _5\"></span>charakterystyk<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>ryz<span class=\"_ _0\"></span>yka kredytowego, wed\u0142ug stanu na dzie\u0144 31 grudnia 2022 roku, przedstawia poni\u017csza tabela:<span class=\"ff1\"> </span>Nieprzeter-<span class=\"_ _1c\"> </span>minowane Przeterminowane Razem do 1 miesi\u0105ca<span class=\"ff2\"> </span>od 1 do 3 miesi\u0119cy<span class=\"ff2\"> </span>od 3 do 6 miesi\u0119cy<span class=\"ff2\"> </span>od 6 do 12 miesi\u0119cy<span class=\"ff2\"> </span>powy\u017cej 12 miesi\u0119cy *<span class=\"ff2\"> </span>Nale\u017cno\u015bci han<span class=\"_ _1\"></span>dlowe w\u0119glowo<span class=\"ff2\">-koks<span class=\"_ _1\"></span>owe </span>- <span class=\"ff7\">od g\u0142\u00f3wnych kontr<span class=\"_ _1\"></span>ahent\u00f3w<span class=\"ff1\"> </span></span>(udzia\u0142 w przychodach ze s<span class=\"_ _0\"></span>przeda\u017cy  powy\u017cej 2,5%)<span class=\"ff1\"> </span>warto\u015b\u0107 brutto<span class=\"ff1\"> </span>1 113,4 - - - - - 1 113,4 odpis <span class=\"ff7\">aktualizuj\u0105cy<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span>(0,4) - - - - - (0,4) - <span class=\"ff7\">od pozosta\u0142ych k<span class=\"_ _1\"></span>ontrahent\u00f3w<span class=\"ff1\"> </span></span>(udzia\u0142 w przychodach ze s<span class=\"_ _0\"></span>przeda\u017cy poni\u017cej<span class=\"ff1\"> 2,5%)<span class=\"fs4\"> </span></span>warto\u015b\u0107 brutto<span class=\"ff1\"> </span>312,1 93,7 - - - - 405,8 odpis aktualizuj\u0105c<span class=\"_ _1\"></span>y<span class=\"ff1\"> </span>(0,6) - - - - - (0,6) Nale\u017cno\u015bci han<span class=\"_ _1\"></span>dlowe pozosta\u0142e<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Nale\u017cno\u015bci handlo<span class=\"_ _1\"></span>we pozosta\u0142e<span class=\"ff1\"> </span>warto\u015b\u0107 brutto<span class=\"ff1\"> </span>191,0 6,4 0,4 - - - 197,8 odpis aktualizuj\u0105c<span class=\"_ _1\"></span>y<span class=\"ff1\"> </span>(0,2) (0,1) - - - - (0,3) Nale\u017cno\u015bci han<span class=\"_ _1\"></span>dlowe ze stwierdz<span class=\"_ _1\"></span>on\u0105 utrat\u0105 wart<span class=\"_ _1\"></span>o\u015bci<span class=\"ff2\"> </span>Nale\u017cno\u015bci  handlowe  ze  stwierdzon\u0105 utrat\u0105 warto\u015bci<span class=\"ff1\"> </span>warto\u015b\u0107 brutto<span class=\"ff1\"> </span>0,2 - 2,3 3,0 2,2 43,6 51,3 odpis aktualizuj\u0105c<span class=\"_ _1\"></span>y<span class=\"ff1\"> </span>(0,2) - (2,3) (3,0) (2,2) (43,6) (51,3) RAZEM NALE\u017bNO<span class=\"_ _1\"></span>\u015aCI HANDLO<span class=\"_ _1\"></span>WE BRUTTO<span class=\"ff2\"> </span>1 616,7 100,1 2,7 3,0 2,2 43,6 1 768,3 RAZEM ODPIS <span class=\"_ _1\"></span>NA NALE\u017bNO\u015a<span class=\"_ _1\"></span>CI HANDLOW<span class=\"_ _1\"></span>E<span class=\"ff2\"> </span>(1,4) (0,1) (2,3) (3,0) (2,2) (43,6) (52,6) *<span class=\"ls6\">    </span><span class=\"ff5\">Pozycja <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>otycz\u0105 <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _0\"></span>handl<span class=\"_ _0\"></span>owych <span class=\"_ _0\"></span>obj\u0119tych <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wi\u0119kszo\u015bci <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ost\u0119powaniami <span class=\"_ _0\"></span>upad\u0142o\u015b<span class=\"_ _0\"></span>ciowymi <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _0\"></span>han<span class=\"_ _0\"></span>dlowych <span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>wy<span class=\"_ _9\"></span>rokach <span class=\"_ _0\"></span>s\u0105dowych. <span class=\"_ _0\"></span>Nale\u017cno\u015bci<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>ca\u0142o\u015bci<span class=\"_ _0\"></span> </span>obj\u0119te odpisem aktuali<span class=\"_ _0\"></span>zuj\u0105cym.<span class=\"_ _1c\"> </span>Wska\u017anik niewype\u0142nienia zobowi\u0105za\u0144 (\u201ePD\u201d) dla nale\u017cno\u015bci handlowych:<span class=\"ff1\"> </span>31.12.2023 31.12.2022 Nale\u017cno\u015bci han<span class=\"_ _1\"></span>dlowe w\u0119glowo<span class=\"ff2\">-<span class=\"_ _1c\"> </span></span>koksowe  - <span class=\"ff7\">od g\u0142\u00f3wnych kontrahe<span class=\"_ _0\"></span>nt\u00f3w </span> (udzia\u0142 w przychodach ze<span class=\"ff1\"> </span>s<span class=\"_ _0\"></span>przeda\u017cy po<span class=\"_ _0\"></span>wy\u017cej 2,5%) Odpis ustalany indywidu<span class=\"_ _0\"></span>alnie z wykorzystaniem <span class=\"_ _0\"></span>rating\u00f3w zewn\u0119trznych<span class=\"ff1\"> </span>PD od 0,04% do 0,55%<span class=\"_ _0\"></span> Odpis ustalany indywidu<span class=\"_ _0\"></span>alnie z wykorzystaniem <span class=\"_ _0\"></span>rating\u00f3w zewn\u0119trznych<span class=\"ff1\"> </span>PD od 0,04% do 9,09%<span class=\"_ _0\"></span>  - <span class=\"ff7\">od pozosta\u0142ych kontra<span class=\"_ _0\"></span>hent\u00f3w (udzia\u0142</span> <span class=\"ls25\">w </span>przychodach ze sprzed<span class=\"_ _0\"></span>a\u017cy poni\u017cej 2,5%)<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Odpis ustalono w oparciu<span class=\"_ _0\"></span> o \u015bredniowa\u017cony wska\u017anik niewype\u0142nienia zobowi<span class=\"_ _0\"></span>\u0105zania <span class=\"ff1\"> </span>PD \u015bredni = 4,299%<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Odpis ustalono w oparciu<span class=\"_ _0\"></span> o \u015bredniowa\u017cony wska\u017anik niewype\u0142nienia zobowi<span class=\"_ _0\"></span>\u0105zania <span class=\"ff1\"> </span>PD \u015bredni = 2,517%<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Nale\u017cno\u015bci han<span class=\"_ _1\"></span>dlowe pozosta\u0142e<span class=\"_ _1\"></span><span class=\"ff1 fs2\"> </span> - nieprzeterminowane<span class=\"_ _0\"></span> \u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">0,07% -0,39%<span class=\"_ _0\"></span> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">0,01% - 0,11%<span class=\"_ _0\"></span> </span></span> - <span class=\"ff7\">przeterminowane do <span class=\"_ _0\"></span>1 miesi\u0105ca</span> \u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">0,07% </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">0,01% - 2,48%<span class=\"_ _0\"></span> </span></span> - <span class=\"ff7\">przeterminowane do <span class=\"_ _0\"></span>1 do 3 miesi\u0119cy<span class=\"_ _0\"></span></span> \u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">2,22% - 2,99%<span class=\"_ _0\"></span> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">2,22%<span class=\"_ _1c\"> </span></span></span>Nota 31.12.2023 31.12.2022 \u015arodki pieni\u0119\u017cne w <span class=\"_ _1\"></span>banku i w kasie<span class=\"ff1\"> </span>779,2 181,6 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>779,3 181,6 odpis aktualizuj\u0105c<span class=\"_ _1\"></span>y<span class=\"ff4\"> </span>(0,1) - Kr\u00f3tkoterminowe d<span class=\"_ _1\"></span>epozyty bankow<span class=\"_ _1\"></span>e, w tym:<span class=\"ff1\"> </span>1 911,6 4 656,3 Lokaty bankowe 1 908,4 4 645,5 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff1\"> </span>1 908,9 4 646,6 odpis aktualizuj\u0105c<span class=\"_ _1\"></span>y<span class=\"ff4\"> </span>(0,5) (1,1) Odsetki zarachowa<span class=\"_ _1\"></span>ne od lokat 3,2 10,8 RAZEM 9.1 2 690,8 4 837,9 w tym: o <span class=\"ff7\">ogranic<span class=\"_ _1\"></span>zonej mo\u017cliwo\u015bci d<span class=\"_ _1\"></span>ysponowania<span class=\"ff1\"> </span></span>113,3 101,3<span class=\"_ _1c\"> </span>\u015arodki <span class=\"_ _5\"></span>pieni\u0119\u017cne <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>ich <span class=\"_ _1\"></span>ekwiwalenty <span class=\"_ _5\"></span>zosta\u0142y <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span>aklasyfikowane <span class=\"_ _5\"></span>na <span class=\"_ _5\"></span>31 grudnia <span class=\"_ _6\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _5\"></span>roku <span class=\"_ _1\"></span>oraz <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>grudnia 2022 <span class=\"_ _5\"></span>roku <span class=\"_ _5\"></span>do Sto<span class=\"_ _1\"></span>pnia <span class=\"_ _5\"></span>1 <span class=\"_ _1\"></span>kla<span class=\"ff1\">syfi<span class=\"_ _0\"></span>kacji <span class=\"_ _5\"></span>pod <span class=\"ff7\">k\u0105tem </span></span>utraty ich warto\u015bci, ze wzgl\u0119du na<span class=\"_ _1\"></span> wysok\u0105 ocen\u0119 jako\u015bci kredytowej, a poten<span class=\"_ _1\"></span>cjalny odpis jest nieistotny, st\u0105d nie <span class=\"_ _1\"></span>zaprezentowano ruch\u00f3w na <span class=\"_ _1\"></span>tym odpisie <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>roku 20<span class=\"_ _1\"></span>23 i <span class=\"_ _1\"></span>2022. <span class=\"_ _1\"></span>Ujawnienia dotycz\u0105ce <span class=\"_ _5\"></span>oceny jako\u015bci kredytow<span class=\"_ _1\"></span>ej w<span class=\"_ _1\"></span>ed\u0142ug <span class=\"_ _1\"></span>zewn\u0119trznych rating\u00f3w<span class=\"_ _1\"></span> oraz <span class=\"_ _1\"></span>informacja <span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>tem<span class=\"_ _0\"></span><span class=\"ff1\">at <span class=\"_ _1\"></span>koncentracji </span>ryzyka kredytowego przedstawiono w Nocie 9.5.1(d).<span class=\"_ _1c\"> </span>Klasy instrume<span class=\"_ _1\"></span>nt\u00f3w finansowy<span class=\"_ _1\"></span>ch<span class=\"ff1\"> </span>Nota Kategor<span class=\"ff3\">ie instrum<span class=\"_ _1\"></span>ent\u00f3w finansow<span class=\"_ _1\"></span>ych<span class=\"ff2\"> </span></span>Razem Zamortyzowany koszt Warto\u015b\u0107 godziwa<span class=\"ff2\"> </span>rozliczana prze<span class=\"_ _1\"></span>z wynik finansowy Instrumenty zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span>NA DZIE\u0143 31 G<span class=\"_ _1\"></span>RUDNIA 2023<span class=\"ff2\"> </span>Nale\u017cno\u015bci FIZ<span class=\"ff1\"> </span>7.5 0,2 - - 0,2 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>0,2 - - 0,2 Listy zastawne 7.5 - 203,9 - 203,9 D\u0142u\u017cne papiery warto<span class=\"_ _1\"></span>\u015bciowe<span class=\"ff1\"> </span>7.5 - 7 213,3 - 7 213,3 Instrumenty pocho<span class=\"_ _1\"></span>dne FIZ 7.5 - 57,0 - 57,0 \u015arodki pieni\u0119\u017cne i <span class=\"_ _1\"></span>ich ekwiwalenty <span class=\"_ _1\"></span>FIZ<span class=\"ff1\"> </span>7.5 1,6 - - 1,6 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>1,6 - - 1,6 Udzia\u0142y w innych je<span class=\"_ _1\"></span>dnostkach<span class=\"ff1\"> </span>- 0,1 - 0,1 Nale\u017cno\u015bci handlo<span class=\"_ _1\"></span>we<span class=\"ff1\"> </span>7.8 1 400,7 - - 1 400,7 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>1 470,3 - - 1 470,3 odpisy aktualizuj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff4\"> </span>(69,6) - - (69,6) Pochodne instrument<span class=\"_ _1\"></span>y finansowe 9.4 - 11,7 16,0 27,7<span class=\"_ _1c\"> </span>D\u0142ugoterminowe nale<span class=\"_ _1\"></span>\u017cno\u015bci finansowe<span class=\"_ _1\"></span><span class=\"ff1\"> </span>7.6 3,1 - - 3,1 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>3,1 - - 3,1 \u015arodki pieni\u0119\u017cne i <span class=\"_ _1\"></span>ich ekwiwalenty *<span class=\"ff1\"> </span>7.6, 7.9 3 120,1 - - 3 120,1 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>3 120,9 - - 3 120,9 odpisy aktualizuj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff4\"> </span>(0,8) - - (0,8) RAZEM 4 525,7 7 486,0 16,0 12<span class=\"ls0\"> 027,7<span class=\"_ _1c\"> </span></span>*<span class=\"ls6\">     </span><span class=\"ff5\">Pozycj<span class=\"_ _0\"></span>a obejmuje r\u00f3wnie\u017c \u015brodki<span class=\"_ _0\"></span> zgromadzone w celu <span class=\"_ _0\"></span>finansowania<span class=\"_ _0\"></span> likwidacji zak\u0142adu g\u00f3r<span class=\"_ _0\"></span>niczego (\u015arodki pieni\u0119\u017cn<span class=\"_ _0\"></span>e i ich ekwiwalenty FLZG<span class=\"_ _0\"></span>) <span class=\"_ _0\"></span></span>- Nota 7.6.<span class=\"_ _0\"></span> \u017baden z istotnych nieprzeterminowanych sk\u0142adnik\u00f3w aktyw\u00f3w finansow<span class=\"_ _1\"></span>ych nie by\u0142 renegocjowany w ci\u0105gu ostatniego roku. <span class=\"_ _0\"></span><span class=\"ff1\"> </span>Klasy instrume<span class=\"_ _1\"></span>nt\u00f3w finansowy<span class=\"_ _1\"></span>ch<span class=\"ff2\"> </span>Nota<span class=\"fc0\"> </span>Kateg<span class=\"ff3\">orie instrum<span class=\"_ _1\"></span>ent\u00f3w finans<span class=\"_ _1\"></span>owych<span class=\"ff2\"> </span></span>Razem Zamortyzowany koszt Warto\u015b\u0107 godziwa<span class=\"ff2\"> </span>rozliczana prze<span class=\"_ _1\"></span>z wynik finansowy Instrumenty zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span>NA DZIE\u0143 31 G<span class=\"_ _1\"></span>RUDNIA 2022<span class=\"ff2\"> </span>Nale\u017cno\u015bci FIZ<span class=\"ff1\"> </span>7.5 2,7 - - 2,7 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>2,7 - - 2,7 Listy zastawne 7.5 - 60,0 - 60,0 D\u0142u\u017cne papiery warto<span class=\"_ _1\"></span>\u015bciowe<span class=\"ff1\"> </span>7.5 - 6 994,4 - 6 994,4 Instrumenty pocho<span class=\"_ _1\"></span>dne (niewystand<span class=\"_ _1\"></span>aryzowane instrumenty pocho<span class=\"_ _1\"></span>dne <span class=\"ff7\">\u2013</span> swap procent<span class=\"_ _1\"></span>owy (IRS) w PLN)<span class=\"_ _1\"></span> 7.5 - 72,0 - 72,0 \u015arodki pieni\u0119\u017cne i <span class=\"_ _1\"></span>ich ekwiwalenty <span class=\"_ _1\"></span>FIZ<span class=\"ff1\"> </span>7.5 2,1 - - 2,1 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>2,1 - - 2,1 Udzia\u0142y w innych je<span class=\"_ _1\"></span>dnostkach<span class=\"ff1\"> </span>- 0,1 - 0,1 D\u0142ugoterminowe nale<span class=\"_ _1\"></span>\u017cno\u015bci finansowe<span class=\"_ _1\"></span><span class=\"ff1\"> </span>3,1 - - 3,1 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>3,1 - - 3,1 Nale\u017cno\u015bci handlo<span class=\"_ _1\"></span>we<span class=\"ff1\"> </span>7.8 1 715,7 - - 1 715,7 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>1 768,3 - - 1 768,3 odpisy aktualizuj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff4\"> </span>(52,6) - - (52,6) Pochodne instrument<span class=\"_ _1\"></span>y finansowe 9.4 - 16,5 27,3 43,8 Lokaty bankowe 3,1 - - 3,1 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>3,1 - - 3,1 \u015arodki pieni\u0119\u017cne i <span class=\"_ _1\"></span>ich ekwiwalenty *<span class=\"ff1\"> </span>7.6, 7.9<span class=\"fc0\"> </span>5 243,6 - - 5 243,6 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>5 245,1 - - 5 245,1 odpisy aktualizuj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff4\"> </span>(1,5) - - (1,5) RAZEM 6 970,3 7 143,0 27,3 14<span class=\"ls0\"> 140,6</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-15": {
   "value": "Ryzyko kredytow<span class=\"_ _1\"></span>e 31.12.2023 31.12.2022 Kwoty <span class=\"_ _b\"> </span>odzwierciedlaj\u0105ce <span class=\"_ _b\"></span>maksymaln<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>nara\u017cenie <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>ryzyko <span class=\"_ _b\"></span>kredytowe <span class=\"_ _b\"></span>bez <span class=\"_ _8\"> </span>uwzgl<span class=\"_ _1\"></span>\u0119dnienia <span class=\"_ _b\"> </span>warto\u015bci godziwych dod<span class=\"_ _1\"></span>atkowych zabezpi<span class=\"_ _1\"></span>ecze\u0144:<span class=\"ff2 fs1\"> </span>7 476,0 7 131,2<span class=\"fs1\"> </span>\u2012<span class=\"ffc\"> <span class=\"ff7\">\u015arodki na rachunka<span class=\"_ _1\"></span>ch bankowych<span class=\"ff1\"> </span></span></span>1,6 2,1 \u2012<span class=\"ffc\"> <span class=\"ff7\">Nale\u017cno\u015bci <span class=\"ff1\"> </span></span></span>0,2 2,7 \u2012<span class=\"ffc\"> <span class=\"ff7\">Sk\u0142adniki lokat notow<span class=\"_ _1\"></span>ane na aktywnym r<span class=\"_ _1\"></span>ynku (w tym: obli<span class=\"_ _1\"></span>gacje Skarbu Pa<span class=\"_ _1\"></span>\u0144stwa)<span class=\"ff1\"> </span></span></span>5 254,2 6 688,6 \u2012<span class=\"ffc\"> <span class=\"ff7\">Sk\u0142adniki lokat <span class=\"ff1\">nienotowa<span class=\"_ _1\"></span>ne na aktywn<span class=\"_ _1\"></span>ym rynku </span></span></span>2 220,0 437,8 Tabela <span class=\"_ _1\"></span>nie uw<span class=\"_ _1\"></span>zgl\u0119dnia <span class=\"_ _1\"></span>zobowi\u0105za\u0144 <span class=\"_ _5\"></span>F<span class=\"_ _0\"></span>unduszu <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>z te<span class=\"_ _1\"></span>go <span class=\"_ _1\"></span>wzgl\u0119du <span class=\"_ _1\"></span>nie <span class=\"_ _1\"></span>uzgadnia <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>tabeli <span class=\"_ _1\"></span>prezentuj\u0105cej <span class=\"_ _5\"></span>str<span class=\"_ _0\"></span>uktur\u0119 <span class=\"_ _5\"></span>portfela aktyw\u00f3<span class=\"ff1\">w ne<span class=\"_ _1\"></span>tto <span class=\"_ _1\"></span>Funduszu </span>na<span class=\"ls0\"> <span class=\"ff7\">dzie\u0144 ko\u0144cz\u0105cy okres sprawozdawczy.</span> </span>Za znacz\u0105c\u0105 koncentracj\u0119 ryzyka kredytowego uznano poziom 10% udzia\u0142u danego emitenta w aktywach og\u00f3\u0142em.<span class=\"ff1\"> </span>Ryzyko kredytow<span class=\"_ _1\"></span>e 31.12.2023 31.12.2022 Przypadki  znacz\u0105cej  koncentra<span class=\"_ _1\"></span>cji  ryzyka  kredytowego  w  poszczeg\u00f3lny<span class=\"_ _1\"></span>ch  kategoriach  inwestycji w podziale na kateg<span class=\"_ _1\"></span>orie bilansow<span class=\"_ _1\"></span>e:<span class=\"fs1\"> </span>6 559,7 6 803,6 BANK GOSPODA<span class=\"_ _1\"></span>RSTWA KRAJ<span class=\"_ _1\"></span>OWEGO (\u201eBGK\u201d)<span class=\"ff1\"> </span>1 305,5 2 053,6 Obligacje notowan<span class=\"_ _1\"></span>e na aktywnym r<span class=\"_ _1\"></span>ynku - 1 938,6 Obligacje nienotow<span class=\"_ _1\"></span>ane na aktywny<span class=\"_ _1\"></span>m rynku 1 305,5 115,0 SKARB PA\u0143ST<span class=\"_ _1\"></span>WA RZECZYPO<span class=\"_ _1\"></span>SPOLITEJ POL<span class=\"_ _1\"></span>SKIEJ<span class=\"ff1\"> </span>5 254,2 4 750,0 Obligacje notowan<span class=\"_ _1\"></span>e na aktywnym r<span class=\"_ _1\"></span>ynku 5 254,2 4 750,0 Poni\u017csza <span class=\"_ _9\"></span>tabela <span class=\"_ _9\"></span>przedstawia <span class=\"_ _9\"></span>ujawni<span class=\"_ _0\"></span>enia <span class=\"_ _9\"></span>dotycz\u0105ce <span class=\"_ _9\"></span>j<span class=\"_ _0\"></span>ako\u015bci <span class=\"_ _9\"></span>kredytowej <span class=\"_ _b\"></span>dla <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>finansowych <span class=\"_ _9\"></span>Funduszu <span class=\"_ _9\"></span>wyc<span class=\"_ _0\"></span>enianych <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>g<span class=\"_ _9\"></span><span class=\"ff1\">odziwej </span>przez wynik finansowy: Aktywa FIZ wyce<span class=\"_ _1\"></span>niane w warto\u015bci godziwej Rating Agencja ratingow<span class=\"_ _1\"></span>a 31.12.2023 31.12.2022 Obligacje Skarbu P<span class=\"_ _1\"></span>a\u0144stwa<span class=\"ff1\"> </span>A- FITCH 70,30% 66,65% Obligacje BGK A- FITCH 17,47% 28,82% Pozosta\u0142e<span class=\"ff1\"> </span>- - 12,23% 4,53% 100,0% 100,0%<span class=\"_ _1c\"> </span>d)<span class=\"ffb ls0\"> <span class=\"ff2\">RYZYKO KREDYTOWE </span></span>Ryzyko kredytowe w Grupie koncentruje si\u0119 w nast\u0119pu<span class=\"_ _1\"></span>j\u0105cych obszarach:<span class=\"_ _0\"></span><span class=\"ff1\"> </span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">nale\u017cno\u015bci handlowe,<span class=\"ff1\"> </span></span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">\u015brodki pieni\u0119\u017cne i lokaty bankowe,<span class=\"ff1\"> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">instrumenty pochodne, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">inwestycje w portfel <span class=\"ff7\">aktyw\u00f3w FIZ.</span> </span></span>Grupa <span class=\"_ _8\"> </span>ocenia, <span class=\"_ _b\"></span>\u017ce <span class=\"_ _8\"> </span>maksymalna <span class=\"_ _b\"></span>ekspozycja <span class=\"_ _8\"> </span>na <span class=\"_ _b\"></span>ryzyko <span class=\"_ _8\"> </span>kredytowe <span class=\"_ _b\"></span>na <span class=\"_ _8\"> </span>dzie\u0144 <span class=\"_ _b\"></span>ko\u0144cz\u0105cy <span class=\"_ _8\"> </span>okres <span class=\"_ _b\"></span>sprawozdawczy <span class=\"_ _8\"> </span>si\u0119ga <span class=\"_ _b\"></span>pe\u0142nej <span class=\"_ _8\"> </span>warto\u015bci <span class=\"_ _b\"></span>ksi\u0119go<span class=\"_ _9\"></span><span class=\"ff1\">wej </span>nale\u017cno\u015bci handlowych (bez <span class=\"_ _0\"></span>uwzgl\u0119dnienia warto\u015bci <span class=\"_ _0\"></span>godziwej przyj<span class=\"_ _0\"></span>\u0119tych zabezpiecze\u0144), \u015brodk\u00f3w pieni\u0119\u017cnych <span class=\"_ _0\"></span>i i<span class=\"_ _0\"></span>ch ekw<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>walent\u00f3w oraz <span class=\"_ _0\"></span>aktyw\u00f3w finansowych w postaci terminowych lokat bankowych i aktyw\u00f3w FIZ.<span class=\"ff1\"> </span>Ryzyko kredytowe zwi\u0105zane z nale\u017cno\u015bciami handlowymi<span class=\"ffa\"> </span>Ryzyko <span class=\"_ _8\"> </span>kr<span class=\"_ _0\"></span>edytowe <span class=\"_ _8\"> </span>identyfikowane <span class=\"_ _8\"> </span>w  zakresie <span class=\"_ _8\"> </span>nale\u017cno\u015bci <span class=\"_ _8\"> </span>handlowych <span class=\"_ _e\"> </span>zwi\u0105zane <span class=\"_ _8\"> </span>jest  z <span class=\"_ _8\"> </span>ich <span class=\"_ _8\"> </span>koncentracj\u0105  i<span class=\"_ _0\"></span><span class=\"ff1\"> </span>terminowo\u015bci\u0105 <span class=\"_ _8\"> </span>obs\u0142ugi.  Sprzeda\u017c realizowana jest do ograniczonej liczby odbiorc\u00f3w, st\u0105d w<span class=\"_ _1\"></span>yst\u0119puje koncentracja ryzyka zwi\u0105zanego z nale\u017cno\u015bciami handlowymi. <span class=\"_ _0\"></span><span class=\"ff1\"> </span>Na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _9\"></span>grudnia <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>konc<span class=\"_ _0\"></span>entracja <span class=\"_ _0\"></span>ryzyka <span class=\"_ _0\"></span>wyst\u0119puje <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>najwi\u0119kszego <span class=\"_ _0\"></span>odbiorcy <span class=\"_ _9\"></span>Grupy or<span class=\"_ _0\"></span>az <span class=\"_ _0\"></span>sp\u00f3\u0142ek, <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>kt\u00f3rych <span class=\"_ _9\"></span>Skarb <span class=\"_ _0\"></span>Pa\u0144stwa <span class=\"_ _9\"></span>posiada udzia\u0142y, <span class=\"_ _9\"></span>od<span class=\"ff1\"> </span>kt\u00f3rych <span class=\"_ _b\"></span>nale\u017cno\u015bci <span class=\"_ _9\"></span>handlowe <span class=\"_ _9\"></span>stanowi\u0105 <span class=\"_ _9\"></span>odpowiednio <span class=\"_ _b\"></span>30,9% <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>18,9% <span class=\"_ _9\"></span>og\u00f3\u0142u <span class=\"_ _9\"></span>nale\u017cno\u015bc<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>handlowych <span class=\"_ _9\"></span>na <span class=\"_ _b\"></span>dzie\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _b\"></span>grudnia <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>roku (na <span class=\"ff7\">dzie\u0144 31 grudnia 2022</span> <span class=\"ff7\">roku: odpowiednio 25,7% i 23,6% og\u00f3\u0142u nale\u017cno\u015bci handlowych). </span> W <span class=\"_ _0\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span><span class=\"ff7\">Gr<span class=\"_ _0\"></span>upa <span class=\"_ _0\"></span>nie <span class=\"_ _9\"></span>zaobserwowa\u0142a <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>stotnego <span class=\"_ _0\"></span>pogorszenia <span class=\"_ _9\"></span>zdolno\u015bci <span class=\"_ _0\"></span>do <span class=\"_ _9\"></span>terminowego <span class=\"_ _0\"></span>regulowania <span class=\"_ _9\"></span>nale\u017cno\u015bci, <span class=\"_ _9\"></span>b\u0105d\u017a <span class=\"_ _0\"></span>te\u017c <span class=\"_ _0\"></span>zwi\u0119kszenia <span class=\"_ _9\"></span>ilo\u015bci </span>upad\u0142o\u015bci <span class=\"_ _e\"> </span>lub  restruktu<span class=\"_ _1\"></span>ryzacji  w<span class=\"_ _1\"></span>\u015br\u00f3d <span class=\"_ _8\"> </span>swoich  klient\u00f3w. <span class=\"_ _8\"> </span>G\u0142\u00f3wnym  elementem <span class=\"_ _8\"> </span>polityki  Grupy <span class=\"_ _e\"> </span>w<span class=\"_ _0\"></span><span class=\"ff1\"> tym <span class=\"_ _e\"> </span>obszarze <span class=\"_ _8\"> </span>j<span class=\"_ _0\"></span>est <span class=\"_ _e\"> </span>mitygowanie <span class=\"_ _8\"> </span>r<span class=\"_ _0\"></span>yzyka  ut<span class=\"_ _1\"></span>raty<span class=\"_ _1\"></span> </span>nale\u017cno\u015bci <span class=\"_ _8\"> </span>spowodowanej <span class=\"_ _8\"> </span>niewyp\u0142acalno\u015bci\u0105 <span class=\"_ _8\"> </span>kontrahent\u00f3w <span class=\"_ _8\"> </span>poprzez <span class=\"_ _8\"> </span>zastosowanie <span class=\"_ _8\"> </span>odpowiednich <span class=\"_ _8\"> </span>i<span class=\"_ _0\"></span><span class=\"ff1\"> dostosowanych <span class=\"_ _8\"> </span>do <span class=\"_ _8\"> </span>statusu <span class=\"_ _8\"> </span>klienta <span class=\"_ _8\"> </span>(klient </span>strategiczny,  podstawowy)  zabezpiecze\u0144  finansowych  w  tr<span class=\"_ _0\"></span>ansakcjach  handlowych  w  postaci  m.in.  ub<span class=\"_ _0\"></span>ezpieczenia  nale\u017cno\u015bci,  akred<span class=\"_ _9\"></span><span class=\"ff1\">ytyw, </span>przedp\u0142at. <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>nie <span class=\"_ _0\"></span>realizowa\u0142a <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ansakcji <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>podmiotami <span class=\"_ _0\"></span>zarejestrowanymi <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>Rosji <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>Ukrainie, sankcje <span class=\"_ _9\"></span>nak\u0142ad<span class=\"_ _1\"></span>ane na <span class=\"_ _9\"></span>Rosj\u0119 i<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dz<span class=\"_ _9\"></span>ia\u0142ania wojenne na<span class=\"ls0\"> <span class=\"ff7\">terenie <span class=\"_ _b\"></span>Ukrainy <span class=\"_ _b\"></span>nie <span class=\"_ _b\"></span>wp\u0142ywaj\u0105 <span class=\"_ _b\"></span>na <span class=\"_ _b\"> </span>zwi\u0119ksz<span class=\"_ _0\"></span>enie <span class=\"_ _b\"></span>ryzyka, <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>regulowanie <span class=\"_ _b\"></span>nale\u017cno\u015bci <span class=\"_ _b\"></span>wykazanych <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>skonsolidowanym<span class=\"_ _0\"></span></span> sprawozdaniu <span class=\"_ _b\"></span>z sytuacji </span>finansowej <span class=\"_ _b\"></span>na <span class=\"ff7\">dzie\u0144 <span class=\"_ _b\"></span>31</span> grudnia <span class=\"ls3\">2023<span class=\"_ _0\"></span></span> <span class=\"ff7\">roku, <span class=\"_ _b\"></span>kt\u00f3ry<span class=\"_ _0\"></span>ch <span class=\"_ _b\"></span>termin <span class=\"_ _b\"> </span>wymagalno\u015bci <span class=\"_ _b\"></span>przy<span class=\"_ _0\"></span>pada <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>najbli\u017cszych <span class=\"_ _8\"> </span>miesi\u0105cach<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>pozostanie <span class=\"_ _b\"></span>na<span class=\"_ _0\"></span><span class=\"ff1\"> niezmienionym<span class=\"_ _0\"></span> </span></span>istotnie <span class=\"_ _9\"></span>poziomie. <span class=\"_ _0\"></span>W <span class=\"ff7\">zwi\u0105zku <span class=\"_ _9\"></span>z</span> <span class=\"ff7\">powy<span class=\"_ _0\"></span>\u017cszym, <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>grudnia <span class=\"_ _9\"></span>2023 <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _9\"></span>Grupa <span class=\"_ _0\"></span>nie <span class=\"_ _9\"></span>zidentyfikowa\u0142a <span class=\"_ _b\"></span>przes\u0142anek <span class=\"_ _9\"></span>do</span> <span class=\"ff7\">zmodyfikowania <span class=\"_ _0\"></span>za\u0142o\u017ce\u0144<span class=\"_ _0\"></span> </span>przyj\u0119tych <span class=\"_ _f\"> </span>do<span class=\"ff1\"> </span>oceny <span class=\"_ _f\"> </span>oczekiwanej <span class=\"_ _f\"> </span>straty <span class=\"_ _f\"> </span>kredytowej <span class=\"_ _f\"> </span>pod <span class=\"_ _f\"> </span>k\u0105tem <span class=\"_ _f\"> </span>potencjalnej <span class=\"_ _f\"> </span>konieczno\u015bci <span class=\"_ _f\"> </span>uwzgl\u0119dnienia <span class=\"_ _f\"> </span>dodatkow<span class=\"_ _1\"></span>ego <span class=\"_ _f\"> </span>elementu <span class=\"_ _f\"> </span>ryzyka zwi\u0105zanego z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>obecn\u0105 <span class=\"_ _0\"></span>sy<span class=\"_ _0\"></span>tuacj\u0105 <span class=\"_ _0\"></span>gospodarcz\u0105 <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>prognozami <span class=\"_ _0\"></span>na<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>przysz\u0142o\u015b\u0107. <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>bie\u017c\u0105co an<span class=\"_ _9\"></span>alizuje <span class=\"_ _0\"></span>sytuacj\u0119 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>rynkach <span class=\"_ _9\"></span>oraz sp\u0142y<span class=\"_ _0\"></span>waj\u0105ce sygna\u0142y od kontrahent\u00f3w mog\u0105ce \u015bwi<span class=\"_ _0\"></span>adczy\u0107 o<span class=\"ff1\"> </span>pogorszeniu <span class=\"_ _0\"></span>sytuacji finansowej i w razi<span class=\"_ _0\"></span>e konieczno\u015bci dokona aktualizacji przyj\u0119tych szacunk\u00f3w do kalkulacji oczekiwanej straty kredytowej w kolejnych okresach sprawozdawczych.<span class=\"_ _1c\"> </span>Wed\u0142ug <span class=\"_ _8\"> </span>stanu <span class=\"_ _8\"> </span>na  dzie\u0144 <span class=\"_ _8\"> </span>31 <span class=\"_ _8\"> </span>grudnia  2023<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>roku  ubezpieczen<span class=\"_ _1\"></span>iu <span class=\"_ _8\"> </span>podlega\u0142<span class=\"_ _0\"></span>o <span class=\"_ _8\"> </span>19,2% <span class=\"_ _e\"> </span>nale\u017cno\u015bci <span class=\"_ _8\"> </span>handlowych <span class=\"_ _e\"> </span>Grupy, <span class=\"_ _8\"> </span>zabezpieczonych  w <span class=\"_ _8\"> </span>formi<span class=\"_ _0\"></span><span class=\"ff1 ls1f\">e </span>akredytywy <span class=\"_ _0\"></span>by\u0142o <span class=\"_ _0\"></span>6,6% <span class=\"_ _9\"></span>nale\u017cno\u015bci ha<span class=\"_ _0\"></span>ndlowych <span class=\"_ _0\"></span>Grupy <span class=\"_ _0\"></span>(wed\u0142ug<span class=\"_ _0\"></span><span class=\"ff1\"> stanu <span class=\"_ _0\"></span>na </span>dz<span class=\"_ _0\"></span>ie\u0144 <span class=\"_ _0\"></span>31<span class=\"ff1\"> </span>grudnia <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _0\"></span>ubezpieczeniu <span class=\"_ _9\"></span>podlega\u0142o 19<span class=\"_ _0\"></span>,4% <span class=\"_ _0\"></span>nale\u017cno\u015bci handlowych, a zabezpieczonych w formie akredytywy by\u0142o 15,9% nale\u017cno\u015bci handlowych Grupy). <span class=\"ff1\"> </span>Ryzyko kredytowe zwi\u0105zane ze \u015brodkami pieni\u0119\u017cnymi i lokatami bankowymi<span class=\"ffa\"> </span>Ryzyko <span class=\"_ _5\"></span>kredytowe <span class=\"_ _1\"></span>dotycz\u0105ce <span class=\"_ _5\"></span>\u015brodk\u00f3w <span class=\"_ _1\"></span>pieni\u0119\u017cnych <span class=\"_ _5\"></span>i <span class=\"_ _1\"></span>ich <span class=\"_ _5\"></span>ekwiwalent\u00f3w <span class=\"_ _1\"></span>jest <span class=\"_ _1\"></span>ogranicz<span class=\"_ _0\"></span>one, <span class=\"_ _5\"></span>poniewa\u017c <span class=\"_ _5\"></span>Gr<span class=\"_ _0\"></span>upa <span class=\"_ _5\"></span>lokuje swoje <span class=\"_ _5\"></span>\u015brodki <span class=\"_ _5\"></span>pieni\u0119\u017cne w<span class=\"ff1\"> bankach </span>o <span class=\"ff7\">ugruntowanej pozycji rynkowej i posiadaj\u0105cych rating przyznawany przez mi\u0119dzynarodowe <span class=\"_ _1\"></span>agencje ratingowe. <span class=\"_ _0\"></span><span class=\"ff1\"> </span></span>Koncentracja \u015brodk\u00f3w finansowych w bankach*:<span class=\"ff1\"> </span>Bank Rating Agencja ratingow<span class=\"_ _1\"></span>a 31.12.2023 31<span class=\"ls0\">.12.2022 </span>A A2<span class=\"ls0\"> </span>Moody\u2019s<span class=\"ff1\"> </span>44,7% 4,5% B BBB FITCH 29,7% 25,9% C A- FITCH 22,0% 47,0% D BBB- FITCH - 13,3% E BBB+ FITCH - 7,7% Pozosta\u0142e<span class=\"ff1\"> </span>- - 3,6% 1,6% 100,0% 100,0% *<span class=\"ls6\">    </span><span class=\"ff5\">Powy\u017csza i<span class=\"_ _0\"></span>nformacja pokrywa \u015brodki pi<span class=\"_ _0\"></span>eni\u0119\u017cne zaprezentowan<span class=\"_ _0\"></span>e w Nocie 7.6., <span class=\"_ _0\"></span>Nocie 7.9.,  lo<span class=\"_ _0\"></span>katy kr\u00f3tkoterminowe oraz<span class=\"_ _0\"></span> \u015brodki zgromadzone <span class=\"_ _0\"></span>na rachunkach ZF\u015aS.<span class=\"_ _9\"></span></span> Bior\u0105c pod uwag\u0119 powy\u017csze, w tym du\u017c\u0105 dywersyfikacj\u0119, poziom ryzyka zwi\u0105zanego <span class=\"_ _1\"></span>z dzia\u0142alno\u015bci\u0105 lokacyjn\u0105 mo\u017cna oszacowa\u0107 jako niski<span class=\"_ _0\"></span><span class=\"ff1\">. </span>Ryzyko kredytowe zwi\u0105zane z <span class=\"ffa\">pochodnymi instrumentami finansowymi </span>Grupa  dokonuje  doboru  bank\u00f3w  wsp\u00f3\u0142pracuj\u0105cych  na  p\u0142aszczy\u017anie  tran<span class=\"_ _1\"></span>sakcji  terminowych  na  analogicznych  zasadach,  jak<span class=\"_ _0\"></span><span class=\"ff1\"> w przypadku </span>lokowania  czasowo <span class=\"_ _e\"> </span>wolnych  \u015brodk\u00f3w  fina<span class=\"_ _1\"></span>nsowych.  Zgodnie <span class=\"_ _e\"> </span>z  <span class=\"ff5\">Poli<span class=\"_ _0\"></span>tyk\u0105  Zarz\u0105dzania <span class=\"_ _e\"> </span>Ryzykiem  Walutowym <span class=\"_ _e\"> </span>Grupy  Kapita\u0142owej <span class=\"_ _e\"> </span>JSW  wraz </span>z <span class=\"ls3\">pr</span><span class=\"ff5\">ocedur\u0105<span class=\"ff1\">, <span class=\"_ _18\"> </span>Grupa <span class=\"_ _14\"> </span>zabezpiecza <span class=\"_ _18\"> </span>ryzyko <span class=\"_ _18\"> </span>walutowe <span class=\"_ _14\"> </span>m.in. <span class=\"_ _18\"> </span>poprzez <span class=\"_ _18\"> </span>wykorzystanie <span class=\"_ _14\"> </span>hedgingu <span class=\"_ _18\"> </span>naturalnego <span class=\"_ _14\"> </span>or<span class=\"_ _0\"></span>az <span class=\"_ _14\"> </span>zawieranie <span class=\"_ _18\"> </span>transakcji </span></span>zabezpieczaj\u0105cych  z<span class=\"ff1\"> </span>bankami.  W <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>elu  minimalizacji  ryzyka <span class=\"_ _e\"> </span>zwi\u0105zanego <span class=\"_ _e\"> </span>z  zawieraniem  transakcji  zab<span class=\"_ _1\"></span>ezpieczaj\u0105cych  Grupa  w<span class=\"_ _1\"></span>sp\u00f3\u0142pracuje wy\u0142\u0105czn<span class=\"ff1\">ie <span class=\"_ _0\"></span>z bankami o <span class=\"_ _0\"></span></span>wysokiej wiar<span class=\"_ _0\"></span>ygodno\u015bci. W <span class=\"_ _0\"></span>celu <span class=\"_ _0\"></span>dywersyfikacj<span class=\"_ _0\"></span>i r<span class=\"_ _0\"></span>yzyka zwi\u0105zanego <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span><span class=\"ff1\"> </span>zawieraniem tr<span class=\"_ _0\"></span>ansakcji <span class=\"_ _0\"></span>zabezpieczaj\u0105cych, <span class=\"_ _0\"></span>Komitet Ryzyka <span class=\"_ _8\"> </span>Finansowego <span class=\"_ _8\"> </span>ustala <span class=\"_ _8\"> </span>maksymalny <span class=\"_ _8\"> </span>stopie\u0144 <span class=\"_ _8\"> </span>koncentracji <span class=\"_ _8\"> </span>transakcji <span class=\"_ _8\"> </span>pochodnych <span class=\"_ _8\"> </span>(maksymalny <span class=\"_ _8\"> </span>nomina\u0142 <span class=\"_ _8\"> </span>otwartych <span class=\"_ _8\"> </span>transakcji <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>j<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span><span class=\"ff1\">d<span class=\"_ _0\"></span>nym </span>banku). <span class=\"_ _9\"></span>Proces <span class=\"_ _0\"></span>zabezpieczania <span class=\"_ _9\"></span>ryzyka <span class=\"_ _9\"></span>walutowego <span class=\"_ _9\"></span>podlega <span class=\"_ _0\"></span>ci\u0105g\u0142emu <span class=\"_ _9\"></span>monitoringowi. <span class=\"_ _9\"></span>Najwy\u017cszy <span class=\"_ _0\"></span>stopie\u0144 <span class=\"_ _9\"></span>koncentracji <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>jednym <span class=\"_ _0\"></span>banku<span class=\"_ _9\"></span><span class=\"ff1\"> <span class=\"_ _9\"></span></span>wed\u0142ug stanu na dzie\u0144 31 grudnia 2023<span class=\"ff1\"> </span>roku wynosi oko\u0142o 18% dopuszczalnego limitu (w 2022 roku: oko\u0142o 23% dopuszczalnego limi<span class=\"ff1\">tu)<span class=\"_ _0\"></span>.  </span>Ryzyko kredytowe zwi\u0105zane z inwestycjami w portfel aktyw\u00f3w FIZ<span class=\"ffa\"> </span>Ryzyko kredytowe zwi\u0105zane z inwestycjami w portfel aktyw\u00f3w FIZ zosta\u0142o przedstaw<span class=\"_ _1\"></span>ione w Nocie 7.5.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-436": {
   "value": "7.6.<span class=\"ffb ls0\"> <span class=\"ff3\">POZOSTA\u0141E D\u0141UGOT<span class=\"_ _0\"></span>ERMINOWE AKTYWA FINA<span class=\"_ _0\"></span>NSOWE<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY <span class=\"ff3\">RACHUNKOWO<span class=\"_ _1\"></span>\u015aCI<span class=\"ff2\"> </span></span>POZOSTA\u0141E D\u0141U<span class=\"_ _1\"></span>GOTERMINO<span class=\"_ _1\"></span>WE AKTYWA <span class=\"_ _1\"></span>FINANSOWE<span class=\"ffa\"> </span>\u015arodki pieni\u0119\u017cne i i<span class=\"_ _1\"></span>ch ekwiwal<span class=\"_ _1\"></span>enty Funduszu Li<span class=\"_ _1\"></span>kwidacji Zak\u0142ad<span class=\"_ _1\"></span>\u00f3w G\u00f3rniczy<span class=\"_ _1\"></span>ch<span class=\"_ _0\"></span><span class=\"ffa\"> </span>Zgodnie <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span> <span class=\"ff5\">postan<span class=\"_ _1\"></span>owieniami <span class=\"_ _5\"></span>ustawy <span class=\"_ _5\"></span>Prawo <span class=\"_ _5\"></span>geologiczne <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>g\u00f3rnicze, <span class=\"_ _5\"></span>Jednostka <span class=\"_ _5\"></span>dominuj\u0105ca <span class=\"_ _5\"></span>jest <span class=\"_ _1\"></span>zobligowana <span class=\"_ _5\"></span>do gro<span class=\"_ _1\"></span>madzenia <span class=\"_ _5\"></span>\u015brodk\u00f3w <span class=\"_ _5\"></span>pieni\u0119\u017cnych <span class=\"_ _5\"></span>na<span class=\"_ _0\"></span><span class=\"ff4\"> </span>wyodr\u0119bnio<span class=\"_ _1\"></span>nym </span>rachunku <span class=\"_ _9\"></span>bankowy<span class=\"_ _1\"></span>m <span class=\"_ _9\"></span>Funduszu <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>ikwidacji<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>Zak\u0142ad\u00f3w <span class=\"_ _9\"></span>G\u00f3rni<span class=\"_ _1\"></span>czych <span class=\"_ _9\"></span>(\u201eFLZG\u201d),<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>kt\u00f3re <span class=\"_ _0\"></span>mog\u0105 <span class=\"_ _9\"></span>by\u0107 <span class=\"_ _9\"></span>wydatkowane <span class=\"_ _0\"></span>wy\u0142\u0105cznie <span class=\"_ _9\"></span>na<span class=\"_ _0\"></span><span class=\"ff4\"> </span>sfinansowanie <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>a\u0142kowitej <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>cz\u0119\u015bciowej likwidacji zak\u0142adu g\u00f3rnicz<span class=\"_ _1\"></span>ego. Odpis na FLZG w 2023 roku zosta\u0142 ustalony w wysoko\u015bci 3% odpis\u00f3w amortyza<span class=\"_ _1\"></span>cyjnych od rzeczowych aktyw\u00f3w trwa\u0142y<span class=\"_ _1\"></span>ch zak\u0142ad\u00f3w<span class=\"_ _1\"></span> g\u00f3rniczych ustal<span class=\"_ _1\"></span>onych stosownie d<span class=\"_ _1\"></span>o przepis\u00f3w o pod<span class=\"_ _1\"></span>atku dochodowym.<span class=\"_ _1c\"> </span>\u015arodki  pieni\u0119\u017cne  i  ich  ekwiwalenty  FLZG  ze  wzgl\u0119du  na  ogranic<span class=\"_ _1\"></span>zone  mo\u017cliwo\u015bci  dysponowa<span class=\"_ _1\"></span>nia,  nieza<span class=\"_ _0\"></span>le\u017cnie  od  terminu  zapadalno\u015bci,  s\u0105<span class=\"ff4\"> prezentowane<span class=\"_ _1\"></span> </span>w <span class=\"ff5\">skonsolidowanym sprawo<span class=\"_ _1\"></span>zdaniu z s<span class=\"_ _0\"></span>ytuacji finansowej jako d\u0142ugoterminowe aktywa finansowe. Grupa wycenia te <span class=\"_ _0\"></span>aktywa wed\u0142ug zamor<span class=\"_ _0\"></span><span class=\"ff4\">tyzowanego kosztu przy </span></span>zastosowaniu m<span class=\"_ _1\"></span>etody efektywnej st<span class=\"_ _1\"></span>opy procentowej, <span class=\"_ _1\"></span>z uwzgl\u0119dnieniem odpis\u00f3w a<span class=\"_ _1\"></span>ktualizuj\u0105cy<span class=\"_ _1\"></span>ch z tytu\u0142u oczekiw<span class=\"_ _1\"></span>anych strat kredyto<span class=\"_ _1\"></span>wych<span class=\"_ _0\"></span><span class=\"ff2\">.<span class=\"_ _1c\"> </span></span>POZOSTA\u0141E D\u0141UGOTERMINOWE AKTYWA FINANSOWE<span class=\"ff2\"> </span>Nota 31.12.2023 31.12.2022 \u015arodki pieni\u0119\u017cne i <span class=\"_ _1\"></span>ich ekwiwalenty <span class=\"_ _1\"></span>Funduszu Likwida<span class=\"_ _1\"></span>cji Zak\u0142ad\u00f3w G\u00f3r<span class=\"_ _1\"></span>niczych<span class=\"ff1\"> </span>9.1 429,3 405,7 warto\u015b\u0107 brutto<span class=\"ff4\"> </span>429,5 406,1 odpis aktualizuj\u0105c<span class=\"_ _1\"></span>y<span class=\"ff4\"> </span>(0,2) (0,4) Udzia\u0142y i akcje w je<span class=\"_ _1\"></span>dnostkach po<span class=\"_ _1\"></span>zosta\u0142ych<span class=\"ff1\"> </span>0,1 0,1 Nale\u017cno\u015bci finanso<span class=\"_ _1\"></span>we<span class=\"ff1\"> </span>3,1 3,1 Pozosta\u0142e nale\u017c<span class=\"_ _1\"></span>no\u015bci niefinansowe<span class=\"ff1\"> </span>26,4 27,4 RAZEM  458,9 436,3<span class=\"_ _1c\"> </span> Wszystkie d\u0142ugoterminowe aktywa finansowe wyra\u017cone s\u0105 w PLN.<span class=\"ff1\"> </span>Warto\u015b\u0107 godziwa d\u0142ugoterminowych aktyw\u00f3w finansowych nie r\u00f3\u017cni si\u0119 istotnie o<span class=\"_ _1\"></span>d ich warto\u015bci ksi\u0119gowej.<span class=\"_ _0\"></span><span class=\"ff1\"> </span>\u015arodki pieni\u0119\u017cne i ich ekwiwalenty Fu<span class=\"_ _1\"></span>nduszu Likwidacji Zak\u0142ad\u00f3w G\u00f3rniczych zosta\u0142y zaklasyfikowane <span class=\"_ _1\"></span>do Stopnia 1 klasyfikacji<span class=\"_ _0\"></span><span class=\"ff1\"> </span>pod k\u0105tem utraty<span class=\"_ _1\"></span> ich warto\u015bci, a ustalony odpis jest nieistotny kwotowo.<span class=\"ff1\"> </span>Informacje na <span class=\"_ _1\"></span>temat <span class=\"_ _1\"></span>stopni oceny <span class=\"_ _1\"></span>ryzyka kredytoweg<span class=\"_ _1\"></span>o \u015brodk\u00f3w <span class=\"_ _1\"></span>pieni\u0119\u017cnych <span class=\"_ _1\"></span>wed\u0142ug rating\u00f3w<span class=\"_ _1\"></span> zewn\u0119<span class=\"_ _1\"></span>trznych agencji przedstawiono <span class=\"_ _5\"></span>w <span class=\"_ _0\"></span><span class=\"ff1\">Nocie 9.5.1.<span class=\"_ _1c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "7.6.<span class=\"ffb ls0\"> <span class=\"ff3\">POZOSTA\u0141E D\u0141UGOT<span class=\"_ _0\"></span>ERMINOWE AKTYWA FINA<span class=\"_ _0\"></span>NSOWE<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY <span class=\"ff3\">RACHUNKOWO<span class=\"_ _1\"></span>\u015aCI<span class=\"ff2\"> </span></span>POZOSTA\u0141E D\u0141U<span class=\"_ _1\"></span>GOTERMINO<span class=\"_ _1\"></span>WE AKTYWA <span class=\"_ _1\"></span>FINANSOWE<span class=\"ffa\"> </span>\u015arodki pieni\u0119\u017cne i i<span class=\"_ _1\"></span>ch ekwiwal<span class=\"_ _1\"></span>enty Funduszu Li<span class=\"_ _1\"></span>kwidacji Zak\u0142ad<span class=\"_ _1\"></span>\u00f3w G\u00f3rniczy<span class=\"_ _1\"></span>ch<span class=\"_ _0\"></span><span class=\"ffa\"> </span>Zgodnie <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span> <span class=\"ff5\">postan<span class=\"_ _1\"></span>owieniami <span class=\"_ _5\"></span>ustawy <span class=\"_ _5\"></span>Prawo <span class=\"_ _5\"></span>geologiczne <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>g\u00f3rnicze, <span class=\"_ _5\"></span>Jednostka <span class=\"_ _5\"></span>dominuj\u0105ca <span class=\"_ _5\"></span>jest <span class=\"_ _1\"></span>zobligowana <span class=\"_ _5\"></span>do gro<span class=\"_ _1\"></span>madzenia <span class=\"_ _5\"></span>\u015brodk\u00f3w <span class=\"_ _5\"></span>pieni\u0119\u017cnych <span class=\"_ _5\"></span>na<span class=\"_ _0\"></span><span class=\"ff4\"> </span>wyodr\u0119bnio<span class=\"_ _1\"></span>nym </span>rachunku <span class=\"_ _9\"></span>bankowy<span class=\"_ _1\"></span>m <span class=\"_ _9\"></span>Funduszu <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>ikwidacji<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>Zak\u0142ad\u00f3w <span class=\"_ _9\"></span>G\u00f3rni<span class=\"_ _1\"></span>czych <span class=\"_ _9\"></span>(\u201eFLZG\u201d),<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>kt\u00f3re <span class=\"_ _0\"></span>mog\u0105 <span class=\"_ _9\"></span>by\u0107 <span class=\"_ _9\"></span>wydatkowane <span class=\"_ _0\"></span>wy\u0142\u0105cznie <span class=\"_ _9\"></span>na<span class=\"_ _0\"></span><span class=\"ff4\"> </span>sfinansowanie <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>a\u0142kowitej <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>cz\u0119\u015bciowej likwidacji zak\u0142adu g\u00f3rnicz<span class=\"_ _1\"></span>ego. Odpis na FLZG w 2023 roku zosta\u0142 ustalony w wysoko\u015bci 3% odpis\u00f3w amortyza<span class=\"_ _1\"></span>cyjnych od rzeczowych aktyw\u00f3w trwa\u0142y<span class=\"_ _1\"></span>ch zak\u0142ad\u00f3w<span class=\"_ _1\"></span> g\u00f3rniczych ustal<span class=\"_ _1\"></span>onych stosownie d<span class=\"_ _1\"></span>o przepis\u00f3w o pod<span class=\"_ _1\"></span>atku dochodowym.<span class=\"_ _1c\"> </span>\u015arodki  pieni\u0119\u017cne  i  ich  ekwiwalenty  FLZG  ze  wzgl\u0119du  na  ogranic<span class=\"_ _1\"></span>zone  mo\u017cliwo\u015bci  dysponowa<span class=\"_ _1\"></span>nia,  nieza<span class=\"_ _0\"></span>le\u017cnie  od  terminu  zapadalno\u015bci,  s\u0105<span class=\"ff4\"> prezentowane<span class=\"_ _1\"></span> </span>w <span class=\"ff5\">skonsolidowanym sprawo<span class=\"_ _1\"></span>zdaniu z s<span class=\"_ _0\"></span>ytuacji finansowej jako d\u0142ugoterminowe aktywa finansowe. Grupa wycenia te <span class=\"_ _0\"></span>aktywa wed\u0142ug zamor<span class=\"_ _0\"></span><span class=\"ff4\">tyzowanego kosztu przy </span></span>zastosowaniu m<span class=\"_ _1\"></span>etody efektywnej st<span class=\"_ _1\"></span>opy procentowej, <span class=\"_ _1\"></span>z uwzgl\u0119dnieniem odpis\u00f3w a<span class=\"_ _1\"></span>ktualizuj\u0105cy<span class=\"_ _1\"></span>ch z tytu\u0142u oczekiw<span class=\"_ _1\"></span>anych strat kredyto<span class=\"_ _1\"></span>wych<span class=\"_ _0\"></span><span class=\"ff2\">.<span class=\"_ _1c\"> </span></span>POZOSTA\u0141E D\u0141UGOTERMINOWE AKTYWA FINANSOWE<span class=\"ff2\"> </span>Nota 31.12.2023 31.12.2022 \u015arodki pieni\u0119\u017cne i <span class=\"_ _1\"></span>ich ekwiwalenty <span class=\"_ _1\"></span>Funduszu Likwida<span class=\"_ _1\"></span>cji Zak\u0142ad\u00f3w G\u00f3r<span class=\"_ _1\"></span>niczych<span class=\"ff1\"> </span>9.1 429,3 405,7 warto\u015b\u0107 brutto<span class=\"ff4\"> </span>429,5 406,1 odpis aktualizuj\u0105c<span class=\"_ _1\"></span>y<span class=\"ff4\"> </span>(0,2) (0,4) Udzia\u0142y i akcje w je<span class=\"_ _1\"></span>dnostkach po<span class=\"_ _1\"></span>zosta\u0142ych<span class=\"ff1\"> </span>0,1 0,1 Nale\u017cno\u015bci finanso<span class=\"_ _1\"></span>we<span class=\"ff1\"> </span>3,1 3,1 Pozosta\u0142e nale\u017c<span class=\"_ _1\"></span>no\u015bci niefinansowe<span class=\"ff1\"> </span>26,4 27,4 RAZEM  458,9 436,3<span class=\"_ _1c\"> </span> Wszystkie d\u0142ugoterminowe aktywa finansowe wyra\u017cone s\u0105 w PLN.<span class=\"ff1\"> </span>Warto\u015b\u0107 godziwa d\u0142ugoterminowych aktyw\u00f3w finansowych nie r\u00f3\u017cni si\u0119 istotnie o<span class=\"_ _1\"></span>d ich warto\u015bci ksi\u0119gowej.<span class=\"_ _0\"></span><span class=\"ff1\"> </span>\u015arodki pieni\u0119\u017cne i ich ekwiwalenty Fu<span class=\"_ _1\"></span>nduszu Likwidacji Zak\u0142ad\u00f3w G\u00f3rniczych zosta\u0142y zaklasyfikowane <span class=\"_ _1\"></span>do Stopnia 1 klasyfikacji<span class=\"_ _0\"></span><span class=\"ff1\"> </span>pod k\u0105tem utraty<span class=\"_ _1\"></span> ich warto\u015bci, a ustalony odpis jest nieistotny kwotowo.<span class=\"ff1\"> </span>Informacje na <span class=\"_ _1\"></span>temat <span class=\"_ _1\"></span>stopni oceny <span class=\"_ _1\"></span>ryzyka kredytoweg<span class=\"_ _1\"></span>o \u015brodk\u00f3w <span class=\"_ _1\"></span>pieni\u0119\u017cnych <span class=\"_ _1\"></span>wed\u0142ug rating\u00f3w<span class=\"_ _1\"></span> zewn\u0119<span class=\"_ _1\"></span>trznych agencji przedstawiono <span class=\"_ _5\"></span>w <span class=\"_ _0\"></span><span class=\"ff1\">Nocie 9.5.1.<span class=\"_ _1c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-486": {
   "value": "ISTOTNE ZASA<span class=\"_ _1\"></span>DY <span class=\"ff3\">RACHUNKOWO<span class=\"_ _1\"></span>\u015aCI<span class=\"ff2\"> </span></span>POZOSTA\u0141E D\u0141U<span class=\"_ _1\"></span>GOTERMINO<span class=\"_ _1\"></span>WE AKTYWA <span class=\"_ _1\"></span>FINANSOWE<span class=\"ffa\"> </span>\u015arodki pieni\u0119\u017cne i i<span class=\"_ _1\"></span>ch ekwiwal<span class=\"_ _1\"></span>enty Funduszu Li<span class=\"_ _1\"></span>kwidacji Zak\u0142ad<span class=\"_ _1\"></span>\u00f3w G\u00f3rniczy<span class=\"_ _1\"></span>ch<span class=\"_ _0\"></span><span class=\"ffa\"> </span>Zgodnie <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span> <span class=\"ff5\">postan<span class=\"_ _1\"></span>owieniami <span class=\"_ _5\"></span>ustawy <span class=\"_ _5\"></span>Prawo <span class=\"_ _5\"></span>geologiczne <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>g\u00f3rnicze, <span class=\"_ _5\"></span>Jednostka <span class=\"_ _5\"></span>dominuj\u0105ca <span class=\"_ _5\"></span>jest <span class=\"_ _1\"></span>zobligowana <span class=\"_ _5\"></span>do gro<span class=\"_ _1\"></span>madzenia <span class=\"_ _5\"></span>\u015brodk\u00f3w <span class=\"_ _5\"></span>pieni\u0119\u017cnych <span class=\"_ _5\"></span>na<span class=\"_ _0\"></span><span class=\"ff4\"> </span>wyodr\u0119bnio<span class=\"_ _1\"></span>nym </span>rachunku <span class=\"_ _9\"></span>bankowy<span class=\"_ _1\"></span>m <span class=\"_ _9\"></span>Funduszu <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>ikwidacji<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>Zak\u0142ad\u00f3w <span class=\"_ _9\"></span>G\u00f3rni<span class=\"_ _1\"></span>czych <span class=\"_ _9\"></span>(\u201eFLZG\u201d),<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>kt\u00f3re <span class=\"_ _0\"></span>mog\u0105 <span class=\"_ _9\"></span>by\u0107 <span class=\"_ _9\"></span>wydatkowane <span class=\"_ _0\"></span>wy\u0142\u0105cznie <span class=\"_ _9\"></span>na<span class=\"_ _0\"></span><span class=\"ff4\"> </span>sfinansowanie <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>a\u0142kowitej <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>cz\u0119\u015bciowej likwidacji zak\u0142adu g\u00f3rnicz<span class=\"_ _1\"></span>ego. Odpis na FLZG w 2023 roku zosta\u0142 ustalony w wysoko\u015bci 3% odpis\u00f3w amortyza<span class=\"_ _1\"></span>cyjnych od rzeczowych aktyw\u00f3w trwa\u0142y<span class=\"_ _1\"></span>ch zak\u0142ad\u00f3w<span class=\"_ _1\"></span> g\u00f3rniczych ustal<span class=\"_ _1\"></span>onych stosownie d<span class=\"_ _1\"></span>o przepis\u00f3w o pod<span class=\"_ _1\"></span>atku dochodowym.<span class=\"_ _1c\"> </span>\u015arodki  pieni\u0119\u017cne  i  ich  ekwiwalenty  FLZG  ze  wzgl\u0119du  na  ogranic<span class=\"_ _1\"></span>zone  mo\u017cliwo\u015bci  dysponowa<span class=\"_ _1\"></span>nia,  nieza<span class=\"_ _0\"></span>le\u017cnie  od  terminu  zapadalno\u015bci,  s\u0105<span class=\"ff4\"> prezentowane<span class=\"_ _1\"></span> </span>w <span class=\"ff5\">skonsolidowanym sprawo<span class=\"_ _1\"></span>zdaniu z s<span class=\"_ _0\"></span>ytuacji finansowej jako d\u0142ugoterminowe aktywa finansowe. Grupa wycenia te <span class=\"_ _0\"></span>aktywa wed\u0142ug zamor<span class=\"_ _0\"></span><span class=\"ff4\">tyzowanego kosztu przy </span></span>zastosowaniu m<span class=\"_ _1\"></span>etody efektywnej st<span class=\"_ _1\"></span>opy procentowej, <span class=\"_ _1\"></span>z uwzgl\u0119dnieniem odpis\u00f3w a<span class=\"_ _1\"></span>ktualizuj\u0105cy<span class=\"_ _1\"></span>ch z tytu\u0142u oczekiw<span class=\"_ _1\"></span>anych strat kredyto<span class=\"_ _1\"></span>wych<span class=\"_ _0\"></span><span class=\"ff2\">.<span class=\"_ _1c\"> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Grupa <span class=\"_ _9\"></span>jako <span class=\"_ _0\"></span><span class=\"ffa\">aktywa</span> <span class=\"_ _9\"></span><span class=\"ff5\">wyce<span class=\"_ _1\"></span>niane <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>zamortyzowanym <span class=\"_ _0\"></span>koszcie <span class=\"_ _9\"></span>klasyfikuje <span class=\"_ _0\"></span>g\u0142\u00f3wnie: <span class=\"_ _9\"></span>nale<span class=\"_ _1\"></span>\u017cno\u015bci <span class=\"_ _9\"></span>handl<span class=\"_ _1\"></span>owe <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _9\"></span>FIZ, <span class=\"_ _0\"></span>lokaty <span class=\"_ _9\"></span>bankowe, <span class=\"_ _0\"></span>\u015brodki <span class=\"_ _9\"></span>pieni\u0119\u017cn<span class=\"ff4\">e<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>ich </span></span></span></span>ekwiwalenty.<span class=\"_ _1c\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Grupa <span class=\"_ _b\"> </span>klasyfikuje <span class=\"_ _b\"> </span>do  <span class=\"ff9\">a<span class=\"_ _1\"></span>ktyw\u00f3w <span class=\"_ _b\"> </span><span class=\"ff4\">wycenian<span class=\"ff5\">ych <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>warto\u015bci <span class=\"_ _b\"> </span>g<span class=\"_ _0\"></span>odziwej <span class=\"_ _b\"> </span>przez <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span>ynik <span class=\"_ _8\"> </span>fi<span class=\"_ _1\"></span>nansowy: <span class=\"_ _b\"> </span>instrumenty <span class=\"_ _b\"> </span>pochodne <span class=\"_ _8\"> </span>niew<span class=\"_ _1\"></span>yznaczone <span class=\"_ _b\"></span>dla <span class=\"_ _b\"> </span>c<span class=\"_ _0\"></span>el\u00f3w <span class=\"_ _b\"> </span>rachunkowo\u015bci </span></span></span></span></span>zabezpiecze\u0144, u<span class=\"_ _1\"></span>dzia\u0142y i akcje w je<span class=\"_ _1\"></span>dnostkach <span class=\"_ _1\"></span>pozosta\u0142ych, inw<span class=\"_ _1\"></span>estycje w port<span class=\"_ _1\"></span>fel aktyw\u00f3w <span class=\"_ _1\"></span>FIZ (listy zastaw<span class=\"_ _1\"></span>ne, d\u0142u\u017cne papier<span class=\"_ _1\"></span>y warto\u015bciowe, instrumenty poc<span class=\"ff4\">hodn<span class=\"_ _1\"></span>e).<span class=\"_ _1c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-487": {
   "value": "7.7.<span class=\"ffb ls0\"> <span class=\"ff2\">ZAPASY </span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>ZAPASY Zapasy <span class=\"_ _0\"></span>wykazywane s\u0105 <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>cenie <span class=\"_ _0\"></span>nabycia <span class=\"_ _0\"></span>lub <span class=\"_ _0\"></span>koszcie <span class=\"_ _0\"></span>wytworzenia, <span class=\"_ _0\"></span>nie <span class=\"_ _0\"></span>wy\u017cszym <span class=\"_ _0\"></span>jednak <span class=\"_ _0\"></span>od <span class=\"_ _9\"></span>i<span class=\"_ _1\"></span>ch <span class=\"_ _0\"></span>cen <span class=\"_ _0\"></span>sprzeda\u017cy <span class=\"_ _0\"></span>netto. <span class=\"_ _0\"></span>Cena <span class=\"_ _9\"></span>sprzed<span class=\"_ _1\"></span>a\u017cy <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span><span class=\"ff4\">etto <span class=\"_ _9\"></span>to <span class=\"_ _0\"></span>oszacowana cena </span>sprzeda\u017cy w<span class=\"ff4\"> </span>normalnym toku <span class=\"_ _0\"></span>dzia\u0142alno\u015bci, pomniejszona o<span class=\"ff4\"> </span>odno\u015bne <span class=\"_ _0\"></span>zmienne koszty sprzeda\u017cy. <span class=\"_ _0\"></span>Koszt wytworzenia <span class=\"_ _0\"></span>zapasu wyrob\u00f3w go<span class=\"_ _0\"></span>towy<span class=\"_ _1\"></span>ch <span class=\"_ _0\"></span>i p<span class=\"_ _0\"></span>rodukcji w<span class=\"ff4\"> toku </span>obejmuje <span class=\"_ _b\"> </span>robocizn\u0119 <span class=\"_ _b\"></span>bezpo\u015bredni\u0105, <span class=\"_ _b\"></span>materia\u0142y <span class=\"_ _b\"> </span>pomocnicze, <span class=\"_ _b\"></span>inne <span class=\"_ _b\"> </span>koszty <span class=\"_ _8\"> </span>bezpo\u015bre<span class=\"_ _1\"></span>dnie <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>o<span class=\"_ _0\"></span>dno\u015bne <span class=\"_ _b\"></span>og\u00f3lne <span class=\"_ _b\"> </span>koszty <span class=\"_ _b\"> </span>produkcji <span class=\"_ _b\"> </span>(oparte <span class=\"_ _8\"> </span>na <span class=\"_ _8\"> </span>normalnych <span class=\"_ _b\"></span>zdolno\u015bciach<span class=\"_ _1\"></span> produkcyjnych).  Zapas wyrob\u00f3w <span class=\"_ _1\"></span>gotowych obejmuje g\u0142<span class=\"_ _1\"></span>\u00f3wnie<span class=\"ff4\"> </span>zapas w\u0119gla i kok<span class=\"_ _1\"></span>su wyprodukowa<span class=\"_ _1\"></span>nych w Grupie.<span class=\"ff4\"> </span>Warto\u015b\u0107 rozchodu <span class=\"_ _1\"></span>materia\u0142\u00f3w oraz to<span class=\"_ _1\"></span>war\u00f3w ustala si\u0119 <span class=\"_ _1\"></span>z<span class=\"ff4\"> </span>zastosowaniem meto<span class=\"_ _1\"></span>dy \u201epierwsze przysz\u0142<span class=\"_ _1\"></span>o \u2013<span class=\"ff4\"> </span>pierwsze wysz\u0142o\u201d (<span class=\"_ _1\"></span>FIFO).<span class=\"ff4\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Odpis aktualizuj\u0105<span class=\"_ _1\"></span>cy warto\u015b\u0107 zapas\u00f3<span class=\"_ _1\"></span>w<span class=\"ffa\"> </span>Grupa dokonuje <span class=\"ff5\">odpi<span class=\"_ _1\"></span>s\u00f3w aktualizuj\u0105c<span class=\"_ _1\"></span>ych warto\u015b\u0107 zapas\u00f3<span class=\"_ _1\"></span>w wyrob\u00f3w gotow<span class=\"_ _1\"></span>ych na skut<span class=\"_ _1\"></span>ek ich wyceny wed\u0142ug c<span class=\"_ _1\"></span>eny sprzeda\u017cy netto <span class=\"_ _1\"></span>ni\u017cszej od kosztu w<span class=\"ff4\">ytworzenia. </span></span>Przy <span class=\"_ _9\"></span>czym <span class=\"_ _9\"></span>za <span class=\"_ _9\"></span>koszt <span class=\"_ _b\"></span>wytworzeni<span class=\"_ _1\"></span>a <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>kon<span class=\"_ _0\"></span>iec <span class=\"_ _9\"></span>ka\u017cdego <span class=\"_ _9\"></span>okresu <span class=\"_ _9\"></span>sprawozdaw<span class=\"_ _1\"></span>czego <span class=\"_ _9\"></span>przyjmuje <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>\u015bredni <span class=\"_ _9\"></span>koszt <span class=\"_ _9\"></span>wytworzenia <span class=\"_ _9\"></span>od<span class=\"_ _9\"></span><span class=\"ff4\"> </span>pocz\u0105<span class=\"ff4\">t<span class=\"_ _1\"></span>ku <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>do<span class=\"_ _0\"></span> <span class=\"ff5\">danego <span class=\"_ _9\"></span>miesi\u0105c<span class=\"_ _1\"></span>a </span></span>sprawozdawczego. Z<span class=\"_ _1\"></span>a cen\u0119 sprzed<span class=\"_ _1\"></span>a\u017cy netto przyjm<span class=\"_ _1\"></span>uje si\u0119 warto\u015b\u0107 wyli<span class=\"_ _1\"></span>czon\u0105 wed\u0142ug c<span class=\"_ _1\"></span>en rynkowych mo\u017cli<span class=\"_ _1\"></span>wych do osi\u0105<span class=\"_ _1\"></span>gni\u0119cia.<span class=\"_ _0\"></span><span class=\"ff4\"> </span>Cena <span class=\"_ _b\"></span>referencyjna <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _b\"> </span>koksowego <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span>yliczana <span class=\"_ _9\"></span>jest <span class=\"_ _b\"> </span>w <span class=\"_ _b\"> </span>ka\u017cdym <span class=\"_ _b\"> </span>miesi\u0105cu <span class=\"_ _b\"></span>jako <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>rocz\u0105ca <span class=\"_ _9\"></span>\u015brednia <span class=\"_ _b\"> </span>notowa\u0144 <span class=\"_ _b\"></span>w\u0119gli <span class=\"_ _b\"></span>PLV <span class=\"_ _b\"></span>(<span class=\"_ _0\"></span><span class=\"ff4\">publikowanych <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>rzez <span class=\"_ _9\"></span>P<span class=\"_ _0\"></span>latts) <span class=\"_ _9\"></span>z <span class=\"_ _b\"> </span>ostatnich </span>3 <span class=\"ff5\">miesi\u0119cy <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>zastosowaniem <span class=\"_ _9\"></span>relacji <span class=\"_ _0\"></span>w\u0119gli <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>la <span class=\"_ _9\"></span>posz<span class=\"_ _1\"></span>czeg\u00f3lnych <span class=\"_ _0\"></span>kopa<span class=\"_ _0\"></span>l\u0144 <span class=\"_ _0\"></span>do <span class=\"_ _9\"></span>powy\u017cszej <span class=\"_ _0\"></span>ceny <span class=\"_ _9\"></span>referencyjnej, <span class=\"_ _0\"></span>zgodnych <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>pr<span class=\"_ _1\"></span>zyj\u0119tymi <span class=\"_ _0\"></span>cenam<span class=\"_ _0\"></span><span class=\"ff4\">i <span class=\"_ _9\"></span>w kontrakcie <span class=\"_ _9\"></span>ha<span class=\"_ _1\"></span>ndlowym </span></span>z <span class=\"ff5\">najwi\u0119kszym odbi<span class=\"_ _1\"></span>orc\u0105. <span class=\"ff4\"> </span></span>Dla w\u0119gla do cel\u00f3w e<span class=\"_ _1\"></span>nergetycznych z<span class=\"_ _1\"></span>astosowano najni\u017csz\u0105 <span class=\"_ _1\"></span>cen\u0119, po kt\u00f3rej b<span class=\"_ _1\"></span>\u0119d\u0105 realizowane w<span class=\"_ _1\"></span>ysy\u0142ki w sprze<span class=\"_ _1\"></span>da\u017cy do energet<span class=\"_ _1\"></span>yki zawodowej.<span class=\"ff4\"> </span>Odpisy <span class=\"_ _1\"></span>aktualizuj\u0105ce <span class=\"_ _1\"></span>warto<span class=\"_ _1\"></span>\u015b\u0107 <span class=\"_ _1\"></span>zapas\u00f3w <span class=\"_ _1\"></span>wyrob\u00f3w <span class=\"_ _1\"></span>gotow<span class=\"_ _1\"></span>ych, <span class=\"_ _1\"></span>zar\u00f3wno <span class=\"_ _1\"></span>utworzenie <span class=\"_ _5\"></span>jak<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>i<span class=\"ff4\"> </span>odwr\u00f3cenie <span class=\"_ _1\"></span>odpisu, <span class=\"_ _5\"></span>u<span class=\"_ _0\"></span>jmuje <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _1\"></span>jako <span class=\"_ _1\"></span>koszt <span class=\"_ _5\"></span>okresu, w<span class=\"ff4\"> </span>kt\u00f3rym <span class=\"_ _5\"></span>o<span class=\"_ _0\"></span>dpis <span class=\"_ _1\"></span>mia\u0142 <span class=\"_ _1\"></span>miejsce.<span class=\"_ _1\"></span> Odp<span class=\"ff5\">is\u00f3w aktuali<span class=\"_ _1\"></span>zuj\u0105cych warto\u015b\u0107 z<span class=\"_ _1\"></span>apas\u00f3w materia\u0142\u00f3w d<span class=\"_ _1\"></span>okonuje si\u0119<span class=\"ff4\"> nie </span>rzadziej ni\u017c<span class=\"_ _1\"></span> na koniec ka\u017cd<span class=\"_ _1\"></span>ego kwarta\u0142u i ujmuje <span class=\"_ _1\"></span>si\u0119 jako koszt okre<span class=\"_ _1\"></span>su.<span class=\"_ _1c\"> </span></span>ZAPASY 31.12.2023 31.12.2022 Wyroby gotowe 807,4 575,1 Materia\u0142y<span class=\"ff1\"> </span>344,3 397,8 Produkcja w toku<span class=\"_ _1\"></span> 18,3 10,9 Towary 1,9 6,3 RAZEM 1 171,9 990,1<span class=\"_ _1c\"> </span>Zapas <span class=\"_ _9\"></span>wyrob\u00f3w <span class=\"_ _9\"></span>gotowych <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>grudnia <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>obejmuje <span class=\"_ _9\"></span>m.in. <span class=\"_ _9\"></span>zapas <span class=\"_ _9\"></span>761,6 <span class=\"_ _9\"></span>tys. <span class=\"_ _9\"></span>ton <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _9\"></span>wyprodukowanego <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>Grupie <span class=\"_ _9\"></span>o<span class=\"_ _0\"></span><span class=\"ff1\"> </span>warto\u015bci 469,0 mln <span class=\"_ _1\"></span>PLN <span class=\"_ _5\"></span>oraz zapas <span class=\"_ _1\"></span>285,7 <span class=\"_ _1\"></span>tys. <span class=\"_ _1\"></span>ton <span class=\"_ _1\"></span>koksu <span class=\"_ _1\"></span>wyprodukowanego <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>Gr<span class=\"_ _0\"></span>upie <span class=\"_ _1\"></span>o <span class=\"ff7\">warto\u015bci <span class=\"_ _1\"></span>325,0 <span class=\"_ _5\"></span>mln PLN <span class=\"_ _5\"></span>(<span class=\"_ _0\"></span>na <span class=\"_ _1\"></span>dzie\u0144 <span class=\"_ _5\"></span>31<span class=\"_ _0\"></span><span class=\"ff1\"> grudnia <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>roku: <span class=\"_ _1\"></span>614,8 tys. </span></span>ton w\u0119gla o warto\u015bci 350,9 mln<span class=\"ff1\"> </span>PLN oraz 246,7 tys. ton koksu o warto\u015bci 209,8 mln PLN).<span class=\"ff1\"> </span>ODPISY AKTUALIZUJ\u0104CE ZAPASY<span class=\"ff2\"> </span>Odpisy aktualizuj\u0105ce warto\u015b\u0107 zapas\u00f3w przedstawia poni\u017csza tabela:<span class=\"ff1\"> </span>2023 2022 STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA 26,6 78,6 Utworzenie odpi<span class=\"_ _1\"></span>su 79,0 34,0 Wykorzystanie odpi<span class=\"_ _1\"></span>su (1,9) (85,0) Odwr\u00f3cenie odpisu<span class=\"_ _1\"></span><span class=\"ff1\"> </span>- (1,0) STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 103,7 26,6 Utworzenie <span class=\"_ _1\"></span>odpisu <span class=\"_ _1\"></span>z <span class=\"_ _1\"></span>tytu\u0142u <span class=\"_ _1\"></span>utraty <span class=\"_ _1\"></span>warto\u015bci zapas\u00f3w <span class=\"_ _5\"></span>zosta\u0142o uj\u0119te <span class=\"_ _1\"></span>jako <span class=\"_ _1\"></span>koszty bie\u017c\u0105cego <span class=\"_ _1\"></span>okresu <span class=\"_ _1\"></span>sprawozdawczego, <span class=\"_ _1\"></span>z czego <span class=\"_ _5\"></span>66,0 mln <span class=\"_ _5\"></span>PLN dotyczy zapasu wyrob\u00f3w<span class=\"_ _1\"></span> gotow<span class=\"_ _1\"></span>ych, a <span class=\"_ _1\"></span>13,0 mln PL<span class=\"_ _1\"></span>N zapasu <span class=\"_ _1\"></span>materia\u0142\u00f3w <span class=\"_ _1\"></span>(w 2022 <span class=\"_ _1\"></span>roku: 25,4 <span class=\"_ _1\"></span>mln PL<span class=\"_ _1\"></span>N dotyczy\u0142o <span class=\"_ _1\"></span>zapasu w<span class=\"_ _1\"></span>yrob\u00f3w go<span class=\"_ _1\"></span>towych, a <span class=\"_ _1\"></span>8,6<span class=\"ff1\"> mln PLN </span>dotyczy\u0142o zapasu materia\u0142\u00f3w).<span class=\"ff1\"> </span>Odpisy aktualizuj\u0105ce warto\u015b\u0107 zapas\u00f3w uj\u0119te w 2023 roku i 2022 roku dotycz\u0105 wyrob\u00f3w gotowych oraz materia\u0142\u00f3w.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-502": {
   "value": "ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>ZAPASY Zapasy <span class=\"_ _0\"></span>wykazywane s\u0105 <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>cenie <span class=\"_ _0\"></span>nabycia <span class=\"_ _0\"></span>lub <span class=\"_ _0\"></span>koszcie <span class=\"_ _0\"></span>wytworzenia, <span class=\"_ _0\"></span>nie <span class=\"_ _0\"></span>wy\u017cszym <span class=\"_ _0\"></span>jednak <span class=\"_ _0\"></span>od <span class=\"_ _9\"></span>i<span class=\"_ _1\"></span>ch <span class=\"_ _0\"></span>cen <span class=\"_ _0\"></span>sprzeda\u017cy <span class=\"_ _0\"></span>netto. <span class=\"_ _0\"></span>Cena <span class=\"_ _9\"></span>sprzed<span class=\"_ _1\"></span>a\u017cy <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span><span class=\"ff4\">etto <span class=\"_ _9\"></span>to <span class=\"_ _0\"></span>oszacowana cena </span>sprzeda\u017cy w<span class=\"ff4\"> </span>normalnym toku <span class=\"_ _0\"></span>dzia\u0142alno\u015bci, pomniejszona o<span class=\"ff4\"> </span>odno\u015bne <span class=\"_ _0\"></span>zmienne koszty sprzeda\u017cy. <span class=\"_ _0\"></span>Koszt wytworzenia <span class=\"_ _0\"></span>zapasu wyrob\u00f3w go<span class=\"_ _0\"></span>towy<span class=\"_ _1\"></span>ch <span class=\"_ _0\"></span>i p<span class=\"_ _0\"></span>rodukcji w<span class=\"ff4\"> toku </span>obejmuje <span class=\"_ _b\"> </span>robocizn\u0119 <span class=\"_ _b\"></span>bezpo\u015bredni\u0105, <span class=\"_ _b\"></span>materia\u0142y <span class=\"_ _b\"> </span>pomocnicze, <span class=\"_ _b\"></span>inne <span class=\"_ _b\"> </span>koszty <span class=\"_ _8\"> </span>bezpo\u015bre<span class=\"_ _1\"></span>dnie <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>o<span class=\"_ _0\"></span>dno\u015bne <span class=\"_ _b\"></span>og\u00f3lne <span class=\"_ _b\"> </span>koszty <span class=\"_ _b\"> </span>produkcji <span class=\"_ _b\"> </span>(oparte <span class=\"_ _8\"> </span>na <span class=\"_ _8\"> </span>normalnych <span class=\"_ _b\"></span>zdolno\u015bciach<span class=\"_ _1\"></span> produkcyjnych).  Zapas wyrob\u00f3w <span class=\"_ _1\"></span>gotowych obejmuje g\u0142<span class=\"_ _1\"></span>\u00f3wnie<span class=\"ff4\"> </span>zapas w\u0119gla i kok<span class=\"_ _1\"></span>su wyprodukowa<span class=\"_ _1\"></span>nych w Grupie.<span class=\"ff4\"> </span>Warto\u015b\u0107 rozchodu <span class=\"_ _1\"></span>materia\u0142\u00f3w oraz to<span class=\"_ _1\"></span>war\u00f3w ustala si\u0119 <span class=\"_ _1\"></span>z<span class=\"ff4\"> </span>zastosowaniem meto<span class=\"_ _1\"></span>dy \u201epierwsze przysz\u0142<span class=\"_ _1\"></span>o \u2013<span class=\"ff4\"> </span>pierwsze wysz\u0142o\u201d (<span class=\"_ _1\"></span>FIFO).<span class=\"ff4\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Odpis aktualizuj\u0105<span class=\"_ _1\"></span>cy warto\u015b\u0107 zapas\u00f3<span class=\"_ _1\"></span>w<span class=\"ffa\"> </span>Grupa dokonuje <span class=\"ff5\">odpi<span class=\"_ _1\"></span>s\u00f3w aktualizuj\u0105c<span class=\"_ _1\"></span>ych warto\u015b\u0107 zapas\u00f3<span class=\"_ _1\"></span>w wyrob\u00f3w gotow<span class=\"_ _1\"></span>ych na skut<span class=\"_ _1\"></span>ek ich wyceny wed\u0142ug c<span class=\"_ _1\"></span>eny sprzeda\u017cy netto <span class=\"_ _1\"></span>ni\u017cszej od kosztu w<span class=\"ff4\">ytworzenia. </span></span>Przy <span class=\"_ _9\"></span>czym <span class=\"_ _9\"></span>za <span class=\"_ _9\"></span>koszt <span class=\"_ _b\"></span>wytworzeni<span class=\"_ _1\"></span>a <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>kon<span class=\"_ _0\"></span>iec <span class=\"_ _9\"></span>ka\u017cdego <span class=\"_ _9\"></span>okresu <span class=\"_ _9\"></span>sprawozdaw<span class=\"_ _1\"></span>czego <span class=\"_ _9\"></span>przyjmuje <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>\u015bredni <span class=\"_ _9\"></span>koszt <span class=\"_ _9\"></span>wytworzenia <span class=\"_ _9\"></span>od<span class=\"_ _9\"></span><span class=\"ff4\"> </span>pocz\u0105<span class=\"ff4\">t<span class=\"_ _1\"></span>ku <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>do<span class=\"_ _0\"></span> <span class=\"ff5\">danego <span class=\"_ _9\"></span>miesi\u0105c<span class=\"_ _1\"></span>a </span></span>sprawozdawczego. Z<span class=\"_ _1\"></span>a cen\u0119 sprzed<span class=\"_ _1\"></span>a\u017cy netto przyjm<span class=\"_ _1\"></span>uje si\u0119 warto\u015b\u0107 wyli<span class=\"_ _1\"></span>czon\u0105 wed\u0142ug c<span class=\"_ _1\"></span>en rynkowych mo\u017cli<span class=\"_ _1\"></span>wych do osi\u0105<span class=\"_ _1\"></span>gni\u0119cia.<span class=\"_ _0\"></span><span class=\"ff4\"> </span>Cena <span class=\"_ _b\"></span>referencyjna <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _b\"> </span>koksowego <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span>yliczana <span class=\"_ _9\"></span>jest <span class=\"_ _b\"> </span>w <span class=\"_ _b\"> </span>ka\u017cdym <span class=\"_ _b\"> </span>miesi\u0105cu <span class=\"_ _b\"></span>jako <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>rocz\u0105ca <span class=\"_ _9\"></span>\u015brednia <span class=\"_ _b\"> </span>notowa\u0144 <span class=\"_ _b\"></span>w\u0119gli <span class=\"_ _b\"></span>PLV <span class=\"_ _b\"></span>(<span class=\"_ _0\"></span><span class=\"ff4\">publikowanych <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>rzez <span class=\"_ _9\"></span>P<span class=\"_ _0\"></span>latts) <span class=\"_ _9\"></span>z <span class=\"_ _b\"> </span>ostatnich </span>3 <span class=\"ff5\">miesi\u0119cy <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>zastosowaniem <span class=\"_ _9\"></span>relacji <span class=\"_ _0\"></span>w\u0119gli <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>la <span class=\"_ _9\"></span>posz<span class=\"_ _1\"></span>czeg\u00f3lnych <span class=\"_ _0\"></span>kopa<span class=\"_ _0\"></span>l\u0144 <span class=\"_ _0\"></span>do <span class=\"_ _9\"></span>powy\u017cszej <span class=\"_ _0\"></span>ceny <span class=\"_ _9\"></span>referencyjnej, <span class=\"_ _0\"></span>zgodnych <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>pr<span class=\"_ _1\"></span>zyj\u0119tymi <span class=\"_ _0\"></span>cenam<span class=\"_ _0\"></span><span class=\"ff4\">i <span class=\"_ _9\"></span>w kontrakcie <span class=\"_ _9\"></span>ha<span class=\"_ _1\"></span>ndlowym </span></span>z <span class=\"ff5\">najwi\u0119kszym odbi<span class=\"_ _1\"></span>orc\u0105. <span class=\"ff4\"> </span></span>Dla w\u0119gla do cel\u00f3w e<span class=\"_ _1\"></span>nergetycznych z<span class=\"_ _1\"></span>astosowano najni\u017csz\u0105 <span class=\"_ _1\"></span>cen\u0119, po kt\u00f3rej b<span class=\"_ _1\"></span>\u0119d\u0105 realizowane w<span class=\"_ _1\"></span>ysy\u0142ki w sprze<span class=\"_ _1\"></span>da\u017cy do energet<span class=\"_ _1\"></span>yki zawodowej.<span class=\"ff4\"> </span>Odpisy <span class=\"_ _1\"></span>aktualizuj\u0105ce <span class=\"_ _1\"></span>warto<span class=\"_ _1\"></span>\u015b\u0107 <span class=\"_ _1\"></span>zapas\u00f3w <span class=\"_ _1\"></span>wyrob\u00f3w <span class=\"_ _1\"></span>gotow<span class=\"_ _1\"></span>ych, <span class=\"_ _1\"></span>zar\u00f3wno <span class=\"_ _1\"></span>utworzenie <span class=\"_ _5\"></span>jak<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>i<span class=\"ff4\"> </span>odwr\u00f3cenie <span class=\"_ _1\"></span>odpisu, <span class=\"_ _5\"></span>u<span class=\"_ _0\"></span>jmuje <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _1\"></span>jako <span class=\"_ _1\"></span>koszt <span class=\"_ _5\"></span>okresu, w<span class=\"ff4\"> </span>kt\u00f3rym <span class=\"_ _5\"></span>o<span class=\"_ _0\"></span>dpis <span class=\"_ _1\"></span>mia\u0142 <span class=\"_ _1\"></span>miejsce.<span class=\"_ _1\"></span> Odp<span class=\"ff5\">is\u00f3w aktuali<span class=\"_ _1\"></span>zuj\u0105cych warto\u015b\u0107 z<span class=\"_ _1\"></span>apas\u00f3w materia\u0142\u00f3w d<span class=\"_ _1\"></span>okonuje si\u0119<span class=\"ff4\"> nie </span>rzadziej ni\u017c<span class=\"_ _1\"></span> na koniec ka\u017cd<span class=\"_ _1\"></span>ego kwarta\u0142u i ujmuje <span class=\"_ _1\"></span>si\u0119 jako koszt okre<span class=\"_ _1\"></span>su.<span class=\"_ _1c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-488": {
   "value": "7.8.<span class=\"ffb ls0\"> <span class=\"ff3\">NALE\u017bNO\u015aCI HANDLOWE <span class=\"_ _0\"></span>ORAZ POZOSTA\u0141<span class=\"_ _0\"></span>E NALE\u017bNO\u015aCI<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>NALE\u017bNO\u015aCI H<span class=\"_ _1\"></span>ANDLOWE ORA<span class=\"_ _1\"></span>Z POZOSTA<span class=\"_ _1\"></span>\u0141E NALE\u017bNO\u015aCI<span class=\"ffa\"> </span>Nale\u017cno\u015bci handlo<span class=\"_ _1\"></span>we pocz\u0105tkowo ujmuj<span class=\"_ _1\"></span>e si\u0119 w warto\u015bci transakcyjnej w<span class=\"_ _1\"></span>ynikaj\u0105cej z wystawiony<span class=\"_ _1\"></span>ch faktur sprzeda\u017c<span class=\"_ _1\"></span>y. Po pocz\u0105tk<span class=\"_ _1\"></span>owym uj\u0119ciu nale\u017cno\u015b<span class=\"_ _1\"></span>ci handlowe<span class=\"_ _1\"></span> wycenia si\u0119 <span class=\"_ _0\"></span>wed\u0142ug zamortyzowane<span class=\"_ _1\"></span>go kosztu <span class=\"_ _0\"></span>przy zastosowaniu efektywnej stopy procentowej z u<span class=\"_ _0\"></span>wzgl\u0119dnieni<span class=\"_ _1\"></span>em odpis\u00f3w <span class=\"_ _0\"></span>aktualizuj\u0105cych <span class=\"_ _0\"></span>z ty<span class=\"_ _0\"></span>tu\u0142u oczekiw<span class=\"ff4\">anych </span>strat <span class=\"_ _9\"></span>kredytow<span class=\"_ _1\"></span>ych. <span class=\"_ _9\"></span>Nale\u017cno\u015bci <span class=\"_ _0\"></span>hand<span class=\"_ _0\"></span>lowe <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>dat\u0105 <span class=\"_ _9\"></span>zapadalno\u015bci <span class=\"_ _0\"></span>poni\u017cej <span class=\"_ _9\"></span>12 <span class=\"_ _9\"></span>miesi\u0119cy <span class=\"_ _9\"></span>od <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>nia <span class=\"_ _9\"></span>powst<span class=\"_ _1\"></span>ania <span class=\"_ _9\"></span>(tj.<span class=\"ff4\"> </span>nie<span class=\"_ _0\"></span>zawieraj\u0105ce <span class=\"_ _0\"></span>elementu <span class=\"_ _9\"></span>finansowania), <span class=\"_ _0\"></span>nie <span class=\"_ _9\"></span>podlegaj\u0105 dyskontowaniu <span class=\"_ _9\"></span>i <span class=\"ff5\">s\u0105 <span class=\"_ _9\"></span>wyceniane <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>transakcyjn<span class=\"_ _1\"></span>ej. <span class=\"_ _9\"></span>Pozosta\u0142e <span class=\"_ _9\"></span>nale\u017cno\u015bci <span class=\"_ _9\"></span>nie <span class=\"_ _9\"></span>stanowi\u0105ce <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>finansowych <span class=\"_ _9\"></span>na<span class=\"ff4\"> </span>dzie\u0144 <span class=\"_ _9\"></span>ko\u0144cz\u0105cy <span class=\"_ _9\"></span>okres <span class=\"_ _9\"></span>sprawozdawczy<span class=\"_ _1\"></span> </span>wycenia si\u0119 w kwo<span class=\"_ _1\"></span>cie wymaganej z<span class=\"_ _1\"></span>ap\u0142aty po uwzgl<span class=\"_ _1\"></span>\u0119dnieniu odpis\u00f3w a<span class=\"_ _1\"></span>ktualizuj\u0105cych z tyt<span class=\"_ _1\"></span>u\u0142u oczekiwany<span class=\"_ _1\"></span>ch strat kredytow<span class=\"_ _1\"></span>ych.<span class=\"ff4\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Odpis aktualizuj\u0105<span class=\"_ _1\"></span>cy warto\u015b\u0107 nale<span class=\"_ _1\"></span>\u017cno\u015bci <span class=\"ffa\"> </span>Na <span class=\"_ _5\"></span>k<span class=\"_ _0\"></span>a\u017cdy <span class=\"_ _5\"></span>dzie\u0144 <span class=\"_ _1\"></span>ko\u0144cz\u0105c<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>okres <span class=\"_ _5\"></span>sprawozdawczy, <span class=\"_ _5\"></span>Grupa <span class=\"_ _5\"></span>dokonuje <span class=\"_ _1\"></span>oszacowa<span class=\"_ _1\"></span>nia <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>aktualizacji <span class=\"_ _5\"></span>oczekiwanej <span class=\"_ _1\"></span>straty <span class=\"_ _5\"></span>kredytowej <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>tytu\u0142u<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _5\"></span><span class=\"ff5\">sk\u0142adnik\u00f3w <span class=\"_ _1\"></span>aktyw\u00f3w <span class=\"_ _5\"></span>finansowyc<span class=\"_ _1\"></span>h </span></span>wycenianych <span class=\"_ _1\"></span>wed\u0142ug <span class=\"_ _1\"></span>zamorty<span class=\"_ _1\"></span>zowanego <span class=\"_ _1\"></span>kosztu. <span class=\"_ _1\"></span>Najistot<span class=\"_ _1\"></span>niejsz\u0105 pozycj\u0105 <span class=\"_ _5\"></span>aktyw\u00f3w finansow<span class=\"_ _1\"></span>ych w <span class=\"_ _5\"></span>skonsolidowanym <span class=\"_ _1\"></span>sprawozda<span class=\"_ _1\"></span>niu fina<span class=\"_ _1\"></span>nsowym <span class=\"_ _1\"></span>Grupy, <span class=\"_ _1\"></span>kt\u00f3ra <span class=\"_ _1\"></span>podlega<span class=\"_ _1\"></span> kalkulacji oczeki<span class=\"_ _1\"></span>wanych strat kredyt<span class=\"_ _1\"></span>owych s\u0105 nale\u017c<span class=\"_ _1\"></span>no\u015bci handlowe.<span class=\"ff4\"> </span>W <span class=\"_ _d\"> </span>odniesieni<span class=\"_ _1\"></span>u <span class=\"_ _d\"> </span>do <span class=\"_ _d\"> </span>nal<span class=\"_ _1\"></span>e\u017cno\u015bci  h<span class=\"_ _0\"></span>andlowych,  kt\u00f3re <span class=\"_ _d\"> </span>nie <span class=\"_ _d\"> </span>zawieraj<span class=\"_ _1\"></span>\u0105 <span class=\"_ _d\"> </span>istotnego  elementu <span class=\"_ _d\"> </span>finansowa<span class=\"_ _1\"></span>nia, <span class=\"_ _d\"> </span>zast<span class=\"_ _1\"></span>os<span class=\"_ _0\"></span>owano <span class=\"_ _d\"> </span>upros<span class=\"_ _1\"></span>zczone <span class=\"_ _d\"> </span>podej<span class=\"_ _1\"></span>\u015bcie <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>wy<span class=\"_ _1\"></span>cen\u0119 <span class=\"_ _d\"> </span>odpisu aktualizuj\u0105cego na <span class=\"_ _0\"></span>bazie <span class=\"_ _0\"></span>oczekiwanych strat <span class=\"_ _0\"></span>kredytowych za <span class=\"_ _0\"></span>ca\u0142y <span class=\"_ _0\"></span>okres <span class=\"_ _0\"></span>\u017cycia <span class=\"_ _0\"></span>instrumentu. <span class=\"_ _0\"></span>Grupa zaklasyfikowa\u0142a na<span class=\"_ _0\"></span>le\u017cno\u015bci<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>han<span class=\"_ _0\"></span><span class=\"ff4\">dlowe <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>Stopnia <span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>klasyfikacji </span>aktyw\u00f3w finan<span class=\"_ _1\"></span>sowych pod k\u0105te<span class=\"_ _1\"></span>m ich utrat<span class=\"_ _1\"></span>y warto\u015bci prz<span class=\"_ _1\"></span>ewidzianej przez M<span class=\"_ _1\"></span>SSF 9, z<span class=\"_ _1\"></span>a wyj\u0105tkiem nale<span class=\"_ _1\"></span>\u017cno\u015bci, dla kt<span class=\"_ _1\"></span>\u00f3rych stwier<span class=\"_ _1\"></span>dzono utrat\u0119 <span class=\"_ _1\"></span>warto\u015bci \u2013<span class=\"ff4\"> </span>te nale\u017cno\u015bci<span class=\"_ _1\"></span> zaliczono do Stopnia 3 ww.<span class=\"_ _0\"></span> <span class=\"ff5\">klasyfika<span class=\"_ _1\"></span>cji. Grupa <span class=\"_ _0\"></span>za moment utraty <span class=\"_ _0\"></span>warto\u015bci uznaje moment przekazania nale\u017cno\u015bci do windykacji, <span class=\"_ _0\"></span>jednak nie p\u00f3\u017aniej ni\u017c <span class=\"_ _0\"></span>w 90<span class=\"_ _9\"></span><span class=\"ff4\"> dniu </span></span>przeterminowani<span class=\"_ _1\"></span>a. Dla <span class=\"_ _0\"></span>ustalenia <span class=\"_ _0\"></span>odpis\u00f3w a<span class=\"_ _0\"></span>ktualizuj\u0105cy<span class=\"_ _1\"></span>ch <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>utraty <span class=\"_ _0\"></span>warto\u015bci, <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>wyodr\u0119bni\u0142a n<span class=\"_ _0\"></span>ast\u0119puj\u0105ce <span class=\"_ _9\"></span><span class=\"ff9\">gr<span class=\"_ _1\"></span>upy <span class=\"_ _0\"></span>nale\u017cno\u015bci h<span class=\"_ _0\"></span>andlowych<span class=\"ff4\"> <span class=\"_ _0\"></span><span class=\"ff5\">ustalone n<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>bazie <span class=\"_ _0\"></span>podobie\u0144stwa </span></span></span>charakterystyki r<span class=\"_ _1\"></span>yzyka kredytowego:<span class=\"_ _1\"></span> \u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">nale\u017cno\u015bci <span class=\"_ _b\"></span>handlowe <span class=\"_ _b\"></span>w\u0119glowo<span class=\"ff4\">-</span>koksowe <span class=\"_ _9\"></span>o<span class=\"_ _0\"></span>d <span class=\"_ _b\"> </span>g\u0142\u00f3wnych <span class=\"_ _b\"> </span>kontrahent\u00f3w, <span class=\"_ _b\"> </span>tj. <span class=\"_ _b\"> </span>k<span class=\"_ _0\"></span>ontrahent<span class=\"_ _1\"></span>\u00f3w <span class=\"_ _b\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>udziale <span class=\"_ _b\"></span>w <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rzychoda<span class=\"_ _1\"></span>ch <span class=\"_ _b\"> </span>ze <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>przeda\u017cy <span class=\"_ _b\"></span>powy\u017cej <span class=\"_ _b\"></span>2,5% <span class=\"_ _b\"> </span>za<span class=\"_ _0\"></span><span class=\"ff4\"> dany <span class=\"_ _b\"> </span>okres </span></span></span>sprawozdawczy. <span class=\"_ _b\"> </span>A<span class=\"ff5\">na<span class=\"_ _0\"></span>liz\u0119 <span class=\"_ _8\"> </span>nale<span class=\"_ _1\"></span>\u017cno\u015bci <span class=\"_ _8\"> </span>han<span class=\"_ _1\"></span>dlowych <span class=\"_ _8\"> </span>w\u0119glowo<span class=\"ff4\">-</span>koksow<span class=\"_ _1\"></span>ych <span class=\"_ _8\"> </span>od <span class=\"_ _8\"> </span>g\u0142\u00f3wny<span class=\"_ _1\"></span>ch <span class=\"_ _8\"> </span>kontrahent\u00f3w <span class=\"_ _b\"> </span>przeprowadzono <span class=\"_ _8\"> </span>indyw<span class=\"_ _1\"></span>idualnie <span class=\"_ _8\"> </span>dla <span class=\"_ _8\"> </span>ka<span class=\"_ _1\"></span>\u017cdego <span class=\"_ _8\"> </span>kontrahent<span class=\"_ _1\"></span>a </span>w oparciu <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"ff5\">prawdopodobi<span class=\"_ _1\"></span>e\u0144stwo <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iewyp\u0142acalno<span class=\"_ _1\"></span>\u015bci <span class=\"_ _9\"></span>ustalone <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>podstawie <span class=\"_ _9\"></span>ze<span class=\"_ _1\"></span>wn\u0119trznych <span class=\"_ _9\"></span>rating\u00f3<span class=\"_ _1\"></span>w <span class=\"_ _9\"></span>oraz <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>publicznie <span class=\"_ _9\"></span>dost\u0119pne <span class=\"_ _0\"></span>informacje <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span><span class=\"ff4\">gencji <span class=\"_ _0\"></span>ratingowych </span></span>dotycz\u0105ce <span class=\"_ _0\"></span>prawdopodobie\u0144stw<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iewy<span class=\"_ _1\"></span>p\u0142acalno\u015bci <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>liczono <span class=\"_ _0\"></span>oczekiwan\u0105 <span class=\"_ _0\"></span>strat\u0119 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>oparc<span class=\"_ _0\"></span>iu <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>prawdopodobie\u0144st<span class=\"_ _1\"></span>wa, <span class=\"_ _0\"></span>\u015bredni <span class=\"_ _0\"></span>termin <span class=\"_ _b\"></span>wymagalno\u015bci dla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>portfela nale\u017cno\u015bci oraz w <span class=\"_ _1\"></span>oparciu o oczeki<span class=\"_ _1\"></span>wan\u0105 stop\u0119 odz<span class=\"_ _1\"></span>ysku. <span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">nale\u017cno\u015bci <span class=\"_ _5\"></span>handlowe <span class=\"_ _5\"></span>w\u0119glowo<span class=\"ff4\">-<span class=\"lsa\">kok</span></span>sowe <span class=\"_ _1\"></span>od <span class=\"_ _5\"></span>pozosta\u0142ych <span class=\"_ _5\"></span>kontrahent\u00f3w <span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>udziale <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rzycho<span class=\"_ _1\"></span>dach <span class=\"_ _5\"></span>ze <span class=\"_ _1\"></span>sprzeda\u017cy <span class=\"_ _5\"></span>poni\u017cej <span class=\"_ _1\"></span>2,5% <span class=\"_ _5\"></span>za <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>any <span class=\"_ _5\"></span>okres <span class=\"_ _1\"></span>sprawozdaw<span class=\"_ _1\"></span>czy. <span class=\"_ _1\"></span>Analiz<span class=\"_ _1\"></span>\u0119 </span></span>nale\u017cno\u015bci handlowych <span class=\"_ _0\"></span>w\u0119glowo<span class=\"ff4\">-</span>koksowy<span class=\"_ _1\"></span>ch <span class=\"_ _0\"></span>od p<span class=\"_ _0\"></span>ozosta\u0142ych kontrahent\u00f3w przeprowadzono na <span class=\"_ _0\"></span>podstawie wy<span class=\"_ _0\"></span>liczonego \u015bredniowa\u017conego prawdopodobie\u0144s<span class=\"_ _0\"></span>twa<span class=\"_ _1c\"> </span>niewyp\u0142acalno\u015bci <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>portfela <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>obliczon<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>czekiwan\u0105 s<span class=\"_ _0\"></span>trat\u0119 <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>tego <span class=\"_ _9\"></span>portfela <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>oparciu <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>te <span class=\"_ _0\"></span>prawdopodobie\u0144st<span class=\"_ _1\"></span>wo, <span class=\"_ _0\"></span>\u015bredni <span class=\"_ _9\"></span>ter<span class=\"_ _1\"></span>mi<span class=\"_ _0\"></span>n <span class=\"_ _9\"></span>wymagalno<span class=\"_ _1\"></span>\u015bci <span class=\"_ _0\"></span>oraz <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>oparci<span class=\"_ _1\"></span>u o <span class=\"ff5\">oczekiwan\u0105 st<span class=\"_ _1\"></span>op\u0119 odzysku. <span class=\"ff4\"> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">nale\u017cno\u015bci <span class=\"_ _8\"> </span>handlowe <span class=\"_ _8\"> </span>pozosta\u0142e <span class=\"_ _8\"> </span>\u2013<span class=\"ff4\"> <span class=\"_ _8\"> </span></span>dla <span class=\"_ _8\"> </span>nale\u017cno\u015bci <span class=\"_ _8\"> </span>handlowych <span class=\"_ _8\"> </span>pozosta\u0142ych<span class=\"ff4\"> <span class=\"_ _8\"> </span></span>(za <span class=\"_ _8\"> </span>wyj\u0105tkiem <span class=\"_ _8\"> </span>tych, <span class=\"_ _8\"> </span>kt\u00f3re  s\u0105 <span class=\"_ _8\"> </span>analizow<span class=\"_ _1\"></span>ane <span class=\"_ _8\"> </span>indywidualnie <span class=\"_ _8\"> </span>jako <span class=\"_ _8\"> </span>nieobs\u0142ugiwane),<span class=\"_ _1\"></span> </span></span>przeprowadzono analiz\u0119 portfelow\u0105 i<span class=\"_ _0\"></span><span class=\"ff4\"> </span>zast<span class=\"_ _1\"></span>osowano uproszczon\u0105 matryc\u0119 odpis\u00f3w w <span class=\"_ _0\"></span>poszczeg\u00f3lnych przedzia\u0142ach wiekowych na <span class=\"_ _0\"></span>podstawi<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>oczekiwany<span class=\"_ _1\"></span>ch s<span class=\"_ _0\"></span>trat kredytowych <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>ca<span class=\"_ _0\"></span>\u0142ym <span class=\"_ _b\"></span>okresie <span class=\"_ _9\"></span>\u017cyc<span class=\"_ _0\"></span>ia <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>ale\u017cno\u015bci <span class=\"_ _9\"></span>w <span class=\"_ _b\"> </span>oparciu <span class=\"_ _b\"></span>o <span class=\"_ _b\"> </span>wska\u017anik <span class=\"_ _b\"></span>niewype\u0142ni<span class=\"_ _1\"></span>enia <span class=\"_ _b\"></span>zobowi\u0105zania <span class=\"_ _9\"></span>ustalony <span class=\"_ _b\"> </span>na <span class=\"_ _b\"> </span>podstawie <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>anych <span class=\"_ _9\"></span>h<span class=\"_ _0\"></span>istoryczny<span class=\"_ _1\"></span>ch <span class=\"_ _b\"> </span>(za <span class=\"_ _b\"></span>okres poprzednich trzech lat).<span class=\"_ _1c\"> </span>NALE\u017bNO\u015aCI HANDLOWE ORAZ POZOSTA\u0141E NALE\u017bNO\u015aCI<span class=\"ff2\"> </span>31.12.2023 31.12.2022 Nale\u017cno\u015bci handlo<span class=\"_ _1\"></span>we brutto<span class=\"ff1\"> </span>1 470,3 1 768,3 \u2012<span class=\"ffc\"> <span class=\"ff5\">w tym nale\u017cn<span class=\"_ _1\"></span>o\u015bci z tytu\u0142u wycen<span class=\"_ _1\"></span>y kontrakt\u00f3w <span class=\"_ _1\"></span>d\u0142ugoterminowych<span class=\"ff4\"> </span></span></span>38,9 46,6 Odpis aktualizuj<span class=\"_ _1\"></span>\u0105cy <span class=\"ff1\"> </span>(69,6) (52,6) Nale\u017cno\u015bci handlo<span class=\"_ _1\"></span>we netto<span class=\"ff1\"> </span>1 400,7 1 715,7 Czynne rozliczenia mi<span class=\"_ _1\"></span>\u0119dzyokresow<span class=\"_ _1\"></span>e<span class=\"ff1\"> </span>42,9 31,8 Przedp\u0142aty<span class=\"ff1\"> </span>46,8 11,3 Nale\u017cno\u015bci z tytu\u0142u <span class=\"_ _1\"></span>podatk\u00f3w i<span class=\"ff1\"> </span>ubezpiecz<span class=\"_ _1\"></span>e\u0144 spo\u0142ecznych <span class=\"ff1\"> </span>267,1 164,6 Pozosta\u0142e nale\u017c<span class=\"_ _1\"></span>no\u015bci<span class=\"ff1\"> </span>40,9 24,1 NALE\u017bNO\u015aCI H<span class=\"_ _1\"></span>ANDLOWE ORA<span class=\"_ _1\"></span>Z POZOSTA<span class=\"_ _1\"></span>\u0141E NALE\u017bNO\u015aCI <span class=\"_ _1\"></span>RAZEM<span class=\"ff2\"> </span>1 798,4 1 947,5<span class=\"_ _1c\"> </span> Warto\u015b\u0107 godziwa nale\u017cno\u015bci handlowych oraz pozosta\u0142ych nale\u017cno\u015bci nie r\u00f3\u017cni si\u0119 istotnie od ich warto\u015bci ksi\u0119gowej.<span class=\"ff1\"> </span>Grupa nara\u017cona <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>na r<span class=\"_ _0\"></span>yzyko <span class=\"_ _0\"></span>kredytowe wynikaj\u0105ce <span class=\"_ _0\"></span>z nale\u017cno\u015bci <span class=\"_ _0\"></span>handlowych. <span class=\"_ _0\"></span>Zarz\u0105dzanie <span class=\"_ _0\"></span>ryzykiem <span class=\"_ _0\"></span>kredytowym (w <span class=\"_ _0\"></span>tym koncentrac<span class=\"_ _9\"></span>j\u0119 <span class=\"_ _0\"></span>ryzyka kredytowego) przedstawiono w Nocie 9.5.1. Strukt<span class=\"ff7\">ura walutowa nale\u017cno\u015bci handlowych Grupy po przeliczeniu na PLN przedstawia si\u0119 nast\u0119puj\u0105co:</span> 31.12.2023 31.12.2022 Nale\u017cno\u015bci handlo<span class=\"_ _1\"></span>we [PLN]<span class=\"ff1\"> </span>850,9 1 014,7 Nale\u017cno\u015bci handlo<span class=\"_ _1\"></span>we [EUR] <span class=\"ff1\"> </span>467,5 458,5 Nale\u017cno\u015bci handlo<span class=\"_ _1\"></span>we [USD] <span class=\"ff1\"> </span>81,9 242,2 Nale\u017cno\u015bci handlo<span class=\"_ _1\"></span>we [CZK]<span class=\"ff1\"> </span>0,4 0,3 NALE\u017bNO\u015aCI H<span class=\"_ _1\"></span>ANDLOWE R<span class=\"_ _1\"></span>AZEM<span class=\"ff2\"> </span>1 400,7 1 715,7 ODPISY AKTUALIZUJ\u0104CE NALE\u017bNO\u015aCI HAND<span class=\"_ _1\"></span>LOWE<span class=\"_ _0\"></span><span class=\"ff2\"> </span>Zmiany stanu odpisu aktualizuj\u0105cego nale\u017cno\u015bci handlowe przedstawia poni\u017csza tabela:<span class=\"ff1\"> </span>2023 2022 Odpis na nale\u017cno\u015bci handlowe, dla <span class=\"ff3\">kt\u00f3rych nie </span>stwierdzono utraty warto\u015bci<span class=\"ff2\"> </span>Odpis na nale\u017cno\u015bci handlowe ze stwierdzon\u0105 utrat\u0105 warto\u015bci<span class=\"ff2\"> </span>RAZEM Odpis na nale\u017cno\u015bci handlowe, dla <span class=\"ff3\">kt\u00f3rych nie </span>stwierdzono utraty warto\u015bci<span class=\"ff1\"> </span>Odpis na nale\u017cno\u015bci handlowe ze stwierdzon\u0105 utrat\u0105 warto\u015bci<span class=\"ff2\"> </span>RAZEM STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA  1,3 51,3 52,6 3,8 55,0 58,8 Utworzenie odpi<span class=\"_ _1\"></span>su 0,1 23,3 23,4 0,2 10,8 11,0 Wykorzystanie odpi<span class=\"_ _1\"></span>su na nale\u017cno\u015b<span class=\"_ _1\"></span>ci nie\u015bci\u0105galne<span class=\"ff1\"> </span>- (2,7) (2,7) - (9,8) (9,8) Odwr\u00f3cenie kwot ni<span class=\"_ _1\"></span>ewykorzystanyc<span class=\"_ _1\"></span>h<span class=\"ff1\"> </span>(0,1) (10,9) (11,0) (2,7) (2,9) (5,6) Przesuni\u0119cie od<span class=\"_ _1\"></span>pisu<span class=\"ff1\"> </span>- 7,3 7,3 - (1,8) (1,8) STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 1,3 68,3 69,6 1,3 51,3 52,6 Zmiany warto\u015bci brutto nie wp\u0142yn\u0119\u0142y w istotny spos\u00f3b na warto\u015b\u0107 odp<span class=\"_ _1\"></span>is\u00f3w.<span class=\"_ _1c\"> </span><span class=\"_ _0\"></span><span class=\"ff1\"> </span>Na <span class=\"_ _b\"></span>warto\u015b\u0107 <span class=\"_ _b\"></span>utworzonego <span class=\"_ _b\"></span>w <span class=\"_ _8\"> </span>2023 <span class=\"_ _b\"></span>roku <span class=\"_ _b\"></span>odpisu <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>nale\u017cno\u015bci <span class=\"_ _b\"></span>handlowe <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>wysoko\u015bci <span class=\"_ _8\"> </span>23,4 <span class=\"_ _b\"></span>mln <span class=\"_ _8\"> </span>PLN <span class=\"_ _b\"></span>wp\u0142yw <span class=\"_ _b\"></span>mia\u0142o <span class=\"_ _b\"> </span>g\u0142\u00f3wnie <span class=\"_ _8\"> </span>utworzenie <span class=\"_ _b\"></span>odpisu dla <span class=\"ff7\">nale\u017cno\u015bci z tytu\u0142u spornych kar umownych od<span class=\"_ _1\"></span> kilku kontrahent\u00f3w w \u0142\u0105cznej kwocie 15,3 mln PLN.<span class=\"_ _0\"></span><span class=\"ff1\"> </span></span><div class=\"c w8 h4 gs9b3\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h54 y45 ff3 fs1 fc1 sc0 ls0 ws0\">ANALIZA WIEKOWANIA NALE\u017bNO\u015aCI HANDLOWYCH ORAZ ODPIS\u00d3W Z TYTU\u0141U UTRATY WARTO\u015aCI<span class=\"ff2\"> </span></div><div class=\"t m0 x8 h3 y790 ff7 fs1 fc0 sc0 ls0 ws0\">Struktur\u0119 <span class=\"_ _5\"></span>nale\u017cno\u015bci <span class=\"_ _1\"></span>handlowych <span class=\"_ _5\"></span>oraz<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _5\"></span><span class=\"ff7\">odpis\u00f3w <span class=\"_ _5\"></span>z tytu\u0142u <span class=\"_ _5\"></span>utraty <span class=\"_ _5\"></span>warto\u015bci <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>podzi<span class=\"_ _0\"></span>ale <span class=\"_ _5\"></span>na <span class=\"_ _5\"></span>gr<span class=\"_ _0\"></span>upy <span class=\"_ _5\"></span>ustalone <span class=\"_ _1\"></span>na <span class=\"_ _5\"></span>bazie <span class=\"_ _1\"></span>podobie\u0144stwa <span class=\"_ _5\"></span>charakterystyki<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>ryzyka </span></span></div><div class=\"t m0 x8 h3 y748 ff7 fs1 fc0 sc0 ls0 ws0\">kredytowego, wed\u0142ug stanu na dzie\u0144 31 grudnia 2023 roku, przedstawia poni\u017csza tabela:<span class=\"ff1\"> </span></div></div><div class=\"c w116 hde gs9b4\"><div class=\"t m0 x2 h17 y17a ff2 fs4 fc0 sc0 ls0 ws0\">Nieprzeter-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x1a h17 y171 ff2 fs4 fc0 sc0 ls0 ws0\">minowane </div></div><div class=\"c w117 h36 gs9b5\"><div class=\"t m0 x53 h17 y2a5 ff2 fs4 fc0 sc0 ls0 ws0\">Przeterminowane </div></div><div class=\"c w118 hde gs9b6\"><div class=\"t m0 x2e h17 y4d3 ff2 fs4 fc0 sc0 ls0 ws0\">Razem </div></div><div class=\"c w119 h6d gs9b7\"><div class=\"t m0 x50 h17 ya ff2 fs4 fc0 sc0 ls0 ws0\">do 1 </div><div class=\"t m0 x1a h17 y12 ff3 fs4 fc0 sc0 ls0 ws0\">miesi\u0105ca<span class=\"ff2\"> </span></div></div><div class=\"c w11a h6d gs9b8\"><div class=\"t m0 x1a h17 ya ff2 fs4 fc0 sc0 ls0 ws0\">od 1 do 3 </div><div class=\"t m0 x1a h17 y12 ff3 fs4 fc0 sc0 ls0 ws0\">miesi\u0119cy<span class=\"ff2\"> </span></div></div><div class=\"c w11a h6d gs9b9\"><div class=\"t m0 x1a h17 ya ff2 fs4 fc0 sc0 ls0 ws0\">od 3 do 6 </div><div class=\"t m0 x1a h17 y12 ff3 fs4 fc0 sc0 ls0 ws0\">miesi\u0119cy<span class=\"ff2\"> </span></div></div><div class=\"c w119 h6d gs9ba\"><div class=\"t m0 x4 h17 ya ff2 fs4 fc0 sc0 ls0 ws0\">od 6 do 12 </div><div class=\"t m0 x1a h17 y12 ff3 fs4 fc0 sc0 ls0 ws0\">miesi\u0119cy<span class=\"ff2\"> </span></div></div><div class=\"c w11b h6d gs9bb\"><div class=\"t m0 x16 h17 ya ff3 fs4 fc0 sc0 ls0 ws0\">powy\u017cej 12 </div><div class=\"t m0 x2 h17 y12 ff3 fs4 fc0 sc0 ls0 ws0\">miesi\u0119cy *<span class=\"ff2\"> </span></div></div><div class=\"c w11c h40 gs9bc\"><div class=\"t m0 x0 h17 yb ff3 fs4 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci han<span class=\"_ _1\"></span>dlowe w\u0119glowo<span class=\"ff2\">-koks<span class=\"_ _1\"></span>owe </span></div></div><div class=\"c w114 hdf gs9bd\"><div class=\"t m0 x0 h16 y502 ff1 fs4 fc0 sc0 ls0 ws0\">- <span class=\"ff7\">od g\u0142\u00f3wnych kontr<span class=\"_ _1\"></span>ahent\u00f3w<span class=\"ff1\"> </span></span></div><div class=\"t m0 x0 h7 y24d ff7 fs2 fc0 sc0 ls0 ws0\">(udzia\u0142 w przychodach ze s<span class=\"_ _0\"></span>przeda\u017cy  </div><div class=\"t m0 x0 h7 y210 ff7 fs2 fc0 sc0 ls0 ws0\">powy\u017cej 2,5%)<span class=\"ff1\"> </span></div></div><div class=\"c w115 h70 gs9be\"><div class=\"t m0 x32 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">warto\u015b\u0107 brutto<span class=\"ff1\"> </span></div></div><div class=\"c w116 h70 gs9bf\"><div class=\"t m0 x14 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">779,0 </div></div><div class=\"c w119 h70 gs9c0\"><div class=\"t m0 x50 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">91,2 </div></div><div class=\"c w11a h70 gs9c1\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w11a h70 gs9c2\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w119 h70 gs9c3\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w11b h70 gs9c4\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w118 h70 gs9c5\"><div class=\"t m0 x4c h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">870,2 </div></div><div class=\"c w115 h32 gs9c6\"><div class=\"t m0 x16 h16 y34c ff7 fs4 fc0 sc0 ls0 ws0\">odpis aktualizuj\u0105c<span class=\"_ _1\"></span>y<span class=\"ff1\"> </span></div></div><div class=\"c w116 h32 gs9c7\"><div class=\"t m0 x4a h16 yc1 ff1 fs4 fc0 sc0 ls0 ws0\">(0,2) </div></div><div class=\"c w119 h32 gs9c8\"><div class=\"t m0 x24 h16 yc1 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w11a h32 gs9c9\"><div class=\"t m0 x24 h16 yc1 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w11a h32 gs9ca\"><div class=\"t m0 x24 h16 yc1 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w119 h32 gs9cb\"><div class=\"t m0 x24 h16 yc1 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w11b h32 gs9cc\"><div class=\"t m0 x1 h16 yc1 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w118 h32 gs9cd\"><div class=\"t m0 xb h17 yc1 ff2 fs4 fc0 sc0 ls0 ws0\">(0,2) </div></div><div class=\"c w114 hdf gs9ce\"><div class=\"t m0 x0 h16 y502 ff1 fs4 fc0 sc0 ls0 ws0\">- <span class=\"ff7\">od pozosta\u0142ych k<span class=\"_ _1\"></span>ontrahent\u00f3w<span class=\"ff1\"> </span></span></div><div class=\"t m0 x0 h7 y24d ff7 fs2 fc0 sc0 ls0 ws0\">(udzia\u0142 w przychodach ze s<span class=\"_ _0\"></span>przeda\u017cy </div><div class=\"t m0 x0 h16 y210 ff7 fs2 fc0 sc0 ls0 ws0\">poni\u017cej<span class=\"ff1\"> 2,5%)<span class=\"fs4\"> </span></span></div></div><div class=\"c w115 h70 gs9cf\"><div class=\"t m0 x32 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">warto\u015b\u0107 brutto<span class=\"ff1\"> </span></div></div><div class=\"c w116 h70 gs9d0\"><div class=\"t m0 x14 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">329,1 </div></div><div class=\"c w119 h70 gs9d1\"><div class=\"t m0 x4a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">6,0 </div></div><div class=\"c w11a h70 gs9d2\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w11a h70 gs9d3\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w119 h70 gs9d4\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w11b h70 gs9d5\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w118 h70 gs9d6\"><div class=\"t m0 x4c h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">335,1 </div></div><div class=\"c w115 h32 gs9d7\"><div class=\"t m0 x16 h16 y34c ff7 fs4 fc0 sc0 ls0 ws0\">odpis aktualizuj\u0105c<span class=\"_ _1\"></span>y<span class=\"ff1\"> </span></div></div><div class=\"c w116 h32 gs9d8\"><div class=\"t m0 x4a h16 yc1 ff1 fs4 fc0 sc0 ls0 ws0\">(0,9) </div></div><div class=\"c w119 h32 gs9d9\"><div class=\"t m0 x24 h16 yc1 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w11a h32 gs9da\"><div class=\"t m0 x24 h16 yc1 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w11a h32 gs9db\"><div class=\"t m0 x24 h16 yc1 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w119 h32 gs9dc\"><div class=\"t m0 x24 h16 yc1 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w11b h32 gs9dd\"><div class=\"t m0 x1 h16 yc1 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w118 h32 gs9de\"><div class=\"t m0 xb h17 yc1 ff2 fs4 fc0 sc0 ls0 ws0\">(0,9) </div></div><div class=\"c w11c hdb gs9df\"><div class=\"t m0 x0 h17 yb ff3 fs4 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci han<span class=\"_ _1\"></span>dlowe pozosta\u0142e<span class=\"_ _1\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w114 he0 gs9e0\"><div class=\"t m0 x0 h16 y115 ff7 fs4 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci handlo<span class=\"_ _1\"></span>we pozosta\u0142e<span class=\"ff1\"> </span></div></div><div class=\"c w115 h70 gs9e1\"><div class=\"t m0 x32 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">warto\u015b\u0107 brutto<span class=\"ff1\"> </span></div></div><div class=\"c w116 h70 gs9e2\"><div class=\"t m0 x14 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">160,2 </div></div><div class=\"c w119 h70 gs9e3\"><div class=\"t m0 x4a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">3,0 </div></div><div class=\"c w11a h70 gs9e4\"><div class=\"t m0 x4a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">1,3 </div></div><div class=\"c w11a h70 gs9e5\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w119 h70 gs9e6\"><div class=\"t m0 x4a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,1 </div></div><div class=\"c w11b h70 gs9e7\"><div class=\"t m0 x3f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,1 </div></div><div class=\"c w118 h70 gs9e8\"><div class=\"t m0 x4c h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">164,7 </div></div><div class=\"c w115 h6f gs9e9\"><div class=\"t m0 x16 h16 y253 ff7 fs4 fc0 sc0 ls0 ws0\">odpis aktualizuj\u0105c<span class=\"_ _1\"></span>y<span class=\"ff1\"> </span></div></div><div class=\"c w116 h6f gs9ea\"><div class=\"t m0 x1 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w119 h6f gs9eb\"><div class=\"t m0 x24 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w11a h6f gs9ec\"><div class=\"t m0 x24 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w11a h6f gs9ed\"><div class=\"t m0 x24 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w119 h6f gs9ee\"><div class=\"t m0 x42 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">(0,1) </div></div><div class=\"c w11b h6f gs9ef\"><div class=\"t m0 x4a h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">(0,1) </div></div><div class=\"c w118 h6f gs9f0\"><div class=\"t m0 xb h17 y253 ff2 fs4 fc0 sc0 ls0 ws0\">(0,2) </div></div><div class=\"c w11c h40 gs9f1\"><div class=\"t m0 x0 h17 yb ff3 fs4 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci han<span class=\"_ _1\"></span>dlowe ze stwierdz<span class=\"_ _1\"></span>on\u0105 utrat\u0105 wart<span class=\"_ _1\"></span>o\u015bci<span class=\"ff2\"> </span></div></div><div class=\"c w114 hb1 gs9f2\"><div class=\"t m0 x0 h16 y3ee ff7 fs4 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci handlo<span class=\"_ _1\"></span>we ze stwierdzo<span class=\"_ _1\"></span>n\u0105 </div><div class=\"t m0 x0 h16 y114 ff7 fs4 fc0 sc0 ls0 ws0\">utrat\u0105 warto\u015bci<span class=\"ff1\"> </span></div></div><div class=\"c w115 h70 gs9f3\"><div class=\"t m0 x32 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">warto\u015b\u0107 brutto<span class=\"ff1\"> </span></div></div><div class=\"c w116 h70 gs9f4\"><div class=\"t m0 x5e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,5 </div></div><div class=\"c w119 h70 gs9f5\"><div class=\"t m0 x4a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,1 </div></div><div class=\"c w11a h70 gs9f6\"><div class=\"t m0 x50 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">23,9 </div></div><div class=\"c w11a h70 gs9f7\"><div class=\"t m0 x50 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">23,1 </div></div><div class=\"c w119 h70 gs9f8\"><div class=\"t m0 x4a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">6,0 </div></div><div class=\"c w11b h70 gs9f9\"><div class=\"t m0 x4a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">46,7 </div></div><div class=\"c w118 h70 gs9fa\"><div class=\"t m0 x4c h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">100,3 </div></div><div class=\"c w115 h70 gs9fb\"><div class=\"t m0 x16 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">odpis aktualizuj\u0105c<span class=\"_ _1\"></span>y<span class=\"ff1\"> </span></div></div><div class=\"c w116 h70 gs9fc\"><div class=\"t m0 x4a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(0,5) </div></div><div class=\"c w119 h70 gs9fd\"><div class=\"t m0 x42 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(0,1) </div></div><div class=\"c w11a h70 gs9fe\"><div class=\"t m0 x32 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(10,8) </div></div><div class=\"c w11a h70 gs9ff\"><div class=\"t m0 x42 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(4,2) </div></div><div class=\"c w119 h70 gsa00\"><div class=\"t m0 x42 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(6,0) </div></div><div class=\"c w11b h70 gsa01\"><div class=\"t m0 x50 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(46,7) </div></div><div class=\"c w118 h70 gsa02\"><div class=\"t m0 x27 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">(68,3) </div></div><div class=\"c w11c h40 gsa03\"><div class=\"t m0 x0 h17 yb ff3 fs4 fcb sc0 ls0 ws0\">RAZEM NALE\u017bNO<span class=\"_ _1\"></span>\u015aCI HANDLO<span class=\"_ _1\"></span>WE BRUTTO<span class=\"ff2\"> </span></div></div><div class=\"c w116 h40 gsa04\"><div class=\"t m0 x32 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">1 268,8 </div></div><div class=\"c w119 h40 gsa05\"><div class=\"t m0 x43 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">100,3 </div></div><div class=\"c w11a h40 gsa06\"><div class=\"t m0 x50 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">25,2 </div></div><div class=\"c w11a h40 gsa07\"><div class=\"t m0 x50 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">23,1 </div></div><div class=\"c w119 h40 gsa08\"><div class=\"t m0 x4a h17 yb ff2 fs4 fcb sc0 ls0 ws0\">6,1 </div></div><div class=\"c w11b h40 gsa09\"><div class=\"t m0 x4a h17 yb ff2 fs4 fcb sc0 ls0 ws0\">46,8 </div></div><div class=\"c w118 h40 gsa0a\"><div class=\"t m0 x28 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">1 470,3 </div></div><div class=\"c w11c h40 gsa0b\"><div class=\"t m0 x0 h17 yb ff3 fs4 fcb sc0 ls0 ws0\">RAZEM ODPIS <span class=\"_ _1\"></span>NA NALE\u017bNO\u015a<span class=\"_ _1\"></span>CI HANDLOW<span class=\"_ _1\"></span>E<span class=\"ff2\"> </span></div></div><div class=\"c w116 h40 gsa0c\"><div class=\"t m0 x4a h17 yb ff2 fs4 fcb sc0 ls0 ws0\">(1,6) </div></div><div class=\"c w119 h40 gsa0d\"><div class=\"t m0 x42 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">(0,1) </div></div><div class=\"c w11a h40 gsa0e\"><div class=\"t m0 x32 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">(10,8) </div></div><div class=\"c w11a h40 gsa0f\"><div class=\"t m0 x42 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">(4,2) </div></div><div class=\"c w119 h40 gsa10\"><div class=\"t m0 x42 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">(6,1) </div></div><div class=\"c w11b h40 gsa11\"><div class=\"t m0 x50 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">(46,8) </div></div><div class=\"c w118 h40 gsa12\"><div class=\"t m0 x27 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">(69,6) </div></div><div class=\"c w8 h4 gs9b3\"><div class=\"t m0 x8 h9 y712 ff4 fs2 fc0 sc0 ls0 ws0\">*<span class=\"ls6\">    </span><span class=\"ff5\">Pozycja <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>otycz\u0105 <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _0\"></span>handl<span class=\"_ _0\"></span>owych <span class=\"_ _0\"></span>obj\u0119tych <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wi\u0119kszo\u015bci <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ost\u0119powaniami <span class=\"_ _0\"></span>upad\u0142o\u015b<span class=\"_ _0\"></span>ciowymi <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _0\"></span>han<span class=\"_ _0\"></span>dlowych <span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>wy<span class=\"_ _9\"></span>rokach <span class=\"_ _0\"></span>s\u0105dowych. <span class=\"_ _0\"></span>Nale\u017cno\u015bci<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>ca\u0142o\u015bci<span class=\"_ _0\"></span> </span></div><div class=\"t m0 x73 h9 y866 ff5 fs2 fc0 sc0 ls0 ws0\">obj\u0119te odpisem aktuali<span class=\"_ _0\"></span>zuj\u0105cym.<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h3 y867 ff7 fs1 fc0 sc0 ls0 ws0\">Struktur\u0119 <span class=\"_ _5\"></span>nale\u017cno\u015bci <span class=\"_ _1\"></span>handlowych <span class=\"_ _5\"></span>oraz <span class=\"_ _1\"></span>odpis\u00f3w <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>tytu\u0142u <span class=\"_ _5\"></span>utraty <span class=\"_ _1\"></span>warto\u015bci <span class=\"_ _5\"></span>w <span class=\"_ _1\"></span>podziale <span class=\"_ _1\"></span>na <span class=\"_ _5\"></span>grupy <span class=\"_ _5\"></span>ustalone <span class=\"_ _1\"></span>na <span class=\"_ _5\"></span>bazie <span class=\"_ _1\"></span>podobie\u0144stwa <span class=\"_ _5\"></span>charakterystyk<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>ryz<span class=\"_ _0\"></span>yka </div><div class=\"t m0 x8 h3 y868 ff7 fs1 fc0 sc0 ls0 ws0\">kredytowego, wed\u0142ug stanu na dzie\u0144 31 grudnia 2022 roku, przedstawia poni\u017csza tabela:<span class=\"ff1\"> </span></div></div><div class=\"c w116 he1 gsa13\"><div class=\"t m0 x2 h17 y86a ff2 fs4 fc0 sc0 ls0 ws0\">Nieprzeter-<span class=\"_ _1c\"> </span></div><div class=\"t m0 x1a h17 y24d ff2 fs4 fc0 sc0 ls0 ws0\">minowane </div></div><div class=\"c w117 h19 gsa14\"><div class=\"t m0 x53 h17 y2a5 ff2 fs4 fc0 sc0 ls0 ws0\">Przeterminowane </div></div><div class=\"c w118 he1 gsa15\"><div class=\"t m0 x2e h17 y498 ff2 fs4 fc0 sc0 ls0 ws0\">Razem </div></div><div class=\"c w119 hbe gsa16\"><div class=\"t m0 x50 h17 y16c ff2 fs4 fc0 sc0 ls0 ws0\">do 1 </div><div class=\"t m0 x1a h17 y253 ff3 fs4 fc0 sc0 ls0 ws0\">miesi\u0105ca<span class=\"ff2\"> </span></div></div><div class=\"c w11a hbe gsa17\"><div class=\"t m0 x1a h17 y16c ff2 fs4 fc0 sc0 ls0 ws0\">od 1 do 3 </div><div class=\"t m0 x1a h17 y253 ff3 fs4 fc0 sc0 ls0 ws0\">miesi\u0119cy<span class=\"ff2\"> </span></div></div><div class=\"c w11a hbe gsa18\"><div class=\"t m0 x1a h17 y16c ff2 fs4 fc0 sc0 ls0 ws0\">od 3 do 6 </div><div class=\"t m0 x1a h17 y253 ff3 fs4 fc0 sc0 ls0 ws0\">miesi\u0119cy<span class=\"ff2\"> </span></div></div><div class=\"c w119 hbe gsa19\"><div class=\"t m0 x4 h17 y16c ff2 fs4 fc0 sc0 ls0 ws0\">od 6 do 12 </div><div class=\"t m0 x1a h17 y253 ff3 fs4 fc0 sc0 ls0 ws0\">miesi\u0119cy<span class=\"ff2\"> </span></div></div><div class=\"c w11b hbe gsa1a\"><div class=\"t m0 x16 h17 y16c ff3 fs4 fc0 sc0 ls0 ws0\">powy\u017cej 12 </div><div class=\"t m0 x2 h17 y253 ff3 fs4 fc0 sc0 ls0 ws0\">miesi\u0119cy *<span class=\"ff2\"> </span></div></div><div class=\"c w11c h40 gsa1b\"><div class=\"t m0 x0 h17 yb ff3 fs4 fc2 sc0 ls0 ws0\">Nale\u017cno\u015bci han<span class=\"_ _1\"></span>dlowe w\u0119glowo<span class=\"ff2\">-koks<span class=\"_ _1\"></span>owe </span></div></div><div class=\"c w114 hdf gsa1c\"><div class=\"t m0 x0 h16 y502 ff1 fs4 fc0 sc0 ls0 ws0\">- <span class=\"ff7\">od g\u0142\u00f3wnych kontr<span class=\"_ _1\"></span>ahent\u00f3w<span class=\"ff1\"> </span></span></div><div class=\"t m0 x0 h7 y25e ff7 fs2 fc0 sc0 ls0 ws0\">(udzia\u0142 w przychodach ze s<span class=\"_ _0\"></span>przeda\u017cy  </div><div class=\"t m0 x0 h7 y68 ff7 fs2 fc0 sc0 ls0 ws0\">powy\u017cej 2,5%)<span class=\"ff1\"> </span></div></div><div class=\"c w115 h70 gsa1d\"><div class=\"t m0 x32 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">warto\u015b\u0107 brutto<span class=\"ff1\"> </span></div></div><div class=\"c w116 h70 gsa1e\"><div class=\"t m0 x32 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">1 113,4 </div></div><div class=\"c w119 h70 gsa1f\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w11a h70 gsa20\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w11a h70 gsa21\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w119 h70 gsa22\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w11b h70 gsa23\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w118 h70 gsa24\"><div class=\"t m0 x28 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">1 113,4 </div></div><div class=\"c w115 h32 gsa25\"><div class=\"t m0 x16 h16 y34c ff1 fs4 fc0 sc0 ls0 ws0\">odpis <span class=\"ff7\">aktualizuj\u0105cy<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></div></div><div class=\"c w116 h32 gsa26\"><div class=\"t m0 x4a h16 y80 ff1 fs4 fc0 sc0 ls0 ws0\">(0,4) </div></div><div class=\"c w119 h32 gsa27\"><div class=\"t m0 x24 h16 y80 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w11a h32 gsa28\"><div class=\"t m0 x24 h16 y80 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w11a h32 gsa29\"><div class=\"t m0 x24 h16 y80 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w119 h32 gsa2a\"><div class=\"t m0 x24 h16 y80 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w11b h32 gsa2b\"><div class=\"t m0 x1 h16 y80 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w118 h32 gsa2c\"><div class=\"t m0 xb h17 y80 ff2 fs4 fc0 sc0 ls0 ws0\">(0,4) </div></div><div class=\"c w114 hdf gsa2d\"><div class=\"t m0 x0 h16 y502 ff1 fs4 fc0 sc0 ls0 ws0\">- <span class=\"ff7\">od pozosta\u0142ych k<span class=\"_ _1\"></span>ontrahent\u00f3w<span class=\"ff1\"> </span></span></div><div class=\"t m0 x0 h7 y25e ff7 fs2 fc0 sc0 ls0 ws0\">(udzia\u0142 w przychodach ze s<span class=\"_ _0\"></span>przeda\u017cy </div><div class=\"t m0 x0 h16 y68 ff7 fs2 fc0 sc0 ls0 ws0\">poni\u017cej<span class=\"ff1\"> 2,5%)<span class=\"fs4\"> </span></span></div></div><div class=\"c w115 h70 gsa2e\"><div class=\"t m0 x32 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">warto\u015b\u0107 brutto<span class=\"ff1\"> </span></div></div><div class=\"c w116 h70 gsa2f\"><div class=\"t m0 x14 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">312,1 </div></div><div class=\"c w119 h70 gsa30\"><div class=\"t m0 x50 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">93,7 </div></div><div class=\"c w11a h70 gsa31\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w11a h70 gsa32\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w119 h70 gsa33\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w11b h70 gsa34\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w118 h70 gsa35\"><div class=\"t m0 x4c h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">405,8 </div></div><div class=\"c w115 h32 gsa36\"><div class=\"t m0 x16 h16 y34c ff7 fs4 fc0 sc0 ls0 ws0\">odpis aktualizuj\u0105c<span class=\"_ _1\"></span>y<span class=\"ff1\"> </span></div></div><div class=\"c w116 h32 gsa37\"><div class=\"t m0 x4a h16 y80 ff1 fs4 fc0 sc0 ls0 ws0\">(0,6) </div></div><div class=\"c w119 h32 gsa38\"><div class=\"t m0 x24 h16 y80 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w11a h32 gsa39\"><div class=\"t m0 x24 h16 y80 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w11a h32 gsa3a\"><div class=\"t m0 x24 h16 y80 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w119 h32 gsa3b\"><div class=\"t m0 x24 h16 y80 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w11b h32 gsa3c\"><div class=\"t m0 x1 h16 y80 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w118 h32 gsa3d\"><div class=\"t m0 xb h17 y80 ff2 fs4 fc0 sc0 ls0 ws0\">(0,6) </div></div><div class=\"c w11c h40 gsa3e\"><div class=\"t m0 x0 h17 yb ff3 fs4 fc2 sc0 ls0 ws0\">Nale\u017cno\u015bci han<span class=\"_ _1\"></span>dlowe pozosta\u0142e<span class=\"_ _1\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w114 hb1 gsa3f\"><div class=\"t m0 x0 h16 y389 ff7 fs4 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci handlo<span class=\"_ _1\"></span>we pozosta\u0142e<span class=\"ff1\"> </span></div></div><div class=\"c w115 h70 gsa40\"><div class=\"t m0 x32 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">warto\u015b\u0107 brutto<span class=\"ff1\"> </span></div></div><div class=\"c w116 h70 gsa41\"><div class=\"t m0 x14 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">191,0 </div></div><div class=\"c w119 h70 gsa42\"><div class=\"t m0 x4a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">6,4 </div></div><div class=\"c w11a h70 gsa43\"><div class=\"t m0 x4a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,4 </div></div><div class=\"c w11a h70 gsa44\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w119 h70 gsa45\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w11b h70 gsa46\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w118 h70 gsa47\"><div class=\"t m0 x4c h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">197,8 </div></div><div class=\"c w115 h70 gsa48\"><div class=\"t m0 x16 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">odpis aktualizuj\u0105c<span class=\"_ _1\"></span>y<span class=\"ff1\"> </span></div></div><div class=\"c w116 h70 gsa49\"><div class=\"t m0 x4a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(0,2) </div></div><div class=\"c w119 h70 gsa4a\"><div class=\"t m0 x42 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(0,1) </div></div><div class=\"c w11a h70 gsa4b\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w11a h70 gsa4c\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w119 h70 gsa4d\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w11b h70 gsa4e\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w118 h70 gsa4f\"><div class=\"t m0 xb h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">(0,3) </div></div><div class=\"c w11c h40 gsa50\"><div class=\"t m0 x0 h17 yb ff3 fs4 fc2 sc0 ls0 ws0\">Nale\u017cno\u015bci han<span class=\"_ _1\"></span>dlowe ze stwierdz<span class=\"_ _1\"></span>on\u0105 utrat\u0105 wart<span class=\"_ _1\"></span>o\u015bci<span class=\"ff2\"> </span></div></div><div class=\"c w114 he2 gsa51\"><div class=\"t m0 x0 h16 y871 ff7 fs4 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci  handlowe  ze  stwierdzon\u0105 </div><div class=\"t m0 x0 h16 y872 ff7 fs4 fc0 sc0 ls0 ws0\">utrat\u0105 warto\u015bci<span class=\"ff1\"> </span></div></div><div class=\"c w115 h70 gsa52\"><div class=\"t m0 x32 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">warto\u015b\u0107 brutto<span class=\"ff1\"> </span></div></div><div class=\"c w116 h70 gsa53\"><div class=\"t m0 x5e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,2 </div></div><div class=\"c w119 h70 gsa54\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w11a h70 gsa55\"><div class=\"t m0 x4a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">2,3 </div></div><div class=\"c w11a h70 gsa56\"><div class=\"t m0 x4a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">3,0 </div></div><div class=\"c w119 h70 gsa57\"><div class=\"t m0 x4a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">2,2 </div></div><div class=\"c w11b h70 gsa58\"><div class=\"t m0 x4a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">43,6 </div></div><div class=\"c w118 h70 gsa59\"><div class=\"t m0 x32 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">51,3 </div></div><div class=\"c w115 h9c gsa5a\"><div class=\"t m0 x16 h16 y4b1 ff7 fs4 fc0 sc0 ls0 ws0\">odpis aktualizuj\u0105c<span class=\"_ _1\"></span>y<span class=\"ff1\"> </span></div></div><div class=\"c w116 h9c gsa5b\"><div class=\"t m0 x4a h16 y4b1 ff1 fs4 fc0 sc0 ls0 ws0\">(0,2) </div></div><div class=\"c w119 h9c gsa5c\"><div class=\"t m0 x24 h16 y4b1 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w11a h9c gsa5d\"><div class=\"t m0 x42 h16 y4b1 ff1 fs4 fc0 sc0 ls0 ws0\">(2,3) </div></div><div class=\"c w11a h9c gsa5e\"><div class=\"t m0 x42 h16 y4b1 ff1 fs4 fc0 sc0 ls0 ws0\">(3,0) </div></div><div class=\"c w119 h9c gsa5f\"><div class=\"t m0 x42 h16 y4b1 ff1 fs4 fc0 sc0 ls0 ws0\">(2,2) </div></div><div class=\"c w11b h9c gsa60\"><div class=\"t m0 x50 h16 y4b1 ff1 fs4 fc0 sc0 ls0 ws0\">(43,6) </div></div><div class=\"c w118 h9c gsa61\"><div class=\"t m0 x27 h17 y4b1 ff2 fs4 fc0 sc0 ls0 ws0\">(51,3) </div></div><div class=\"c w11c h40 gsa62\"><div class=\"t m0 x0 h17 yb ff3 fs4 fc0 sc0 ls0 ws0\">RAZEM NALE\u017bNO<span class=\"_ _1\"></span>\u015aCI HANDLO<span class=\"_ _1\"></span>WE BRUTTO<span class=\"ff2\"> </span></div></div><div class=\"c w116 h40 gsa63\"><div class=\"t m0 x32 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">1 616,7 </div></div><div class=\"c w119 h40 gsa64\"><div class=\"t m0 x43 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">100,1 </div></div><div class=\"c w11a h40 gsa65\"><div class=\"t m0 x4a h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">2,7 </div></div><div class=\"c w11a h40 gsa66\"><div class=\"t m0 x4a h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">3,0 </div></div><div class=\"c w119 h40 gsa67\"><div class=\"t m0 x4a h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">2,2 </div></div><div class=\"c w11b h40 gsa68\"><div class=\"t m0 x4a h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">43,6 </div></div><div class=\"c w118 h40 gsa69\"><div class=\"t m0 x28 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">1 768,3 </div></div><div class=\"c w11c h40 gsa6a\"><div class=\"t m0 x0 h17 yb ff3 fs4 fc0 sc0 ls0 ws0\">RAZEM ODPIS <span class=\"_ _1\"></span>NA NALE\u017bNO\u015a<span class=\"_ _1\"></span>CI HANDLOW<span class=\"_ _1\"></span>E<span class=\"ff2\"> </span></div></div><div class=\"c w116 h40 gsa6b\"><div class=\"t m0 x4a h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">(1,4) </div></div><div class=\"c w119 h40 gsa6c\"><div class=\"t m0 x42 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">(0,1) </div></div><div class=\"c w11a h40 gsa6d\"><div class=\"t m0 x42 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">(2,3) </div></div><div class=\"c w11a h40 gsa6e\"><div class=\"t m0 x42 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">(3,0) </div></div><div class=\"c w119 h40 gsa6f\"><div class=\"t m0 x42 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">(2,2) </div></div><div class=\"c w11b h40 gsa70\"><div class=\"t m0 x50 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">(43,6) </div></div><div class=\"c w118 h40 gsa71\"><div class=\"t m0 x27 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">(52,6) </div></div><div class=\"c w8 h4 gs9b3\"><div class=\"t m0 x8 h9 y875 ff4 fs2 fc0 sc0 ls0 ws0\">*<span class=\"ls6\">    </span><span class=\"ff5\">Pozycja <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>otycz\u0105 <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _0\"></span>handl<span class=\"_ _0\"></span>owych <span class=\"_ _0\"></span>obj\u0119tych <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wi\u0119kszo\u015bci <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ost\u0119powaniami <span class=\"_ _0\"></span>upad\u0142o\u015b<span class=\"_ _0\"></span>ciowymi <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _0\"></span>han<span class=\"_ _0\"></span>dlowych <span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>wy<span class=\"_ _9\"></span>rokach <span class=\"_ _0\"></span>s\u0105dowych. <span class=\"_ _0\"></span>Nale\u017cno\u015bci<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>ca\u0142o\u015bci<span class=\"_ _0\"></span> </span></div><div class=\"t m0 x73 h9 y1c2 ff5 fs2 fc0 sc0 ls0 ws0\">obj\u0119te odpisem aktuali<span class=\"_ _0\"></span>zuj\u0105cym.<span class=\"_ _1c\"> </span><span class=\"ff4\"> </span></div></div><div class=\"c w8 h4 gsa73\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h3 y45 ff7 fs1 fc0 sc0 ls0 ws0\">Wska\u017anik niewype\u0142nienia zobowi\u0105za\u0144 (\u201ePD\u201d) dla nale\u017cno\u015bci handlowych:<span class=\"ff1\"> </span></div></div><div class=\"c w11e h76 gsa74\"><div class=\"t m0 x18 h17 y14 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w11f h76 gsa75\"><div class=\"t m0 x8 h17 y14 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w11d he3 gsa76\"><div class=\"t m0 x65 h17 ya0 ff3 fs4 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci han<span class=\"_ _1\"></span>dlowe w\u0119glowo<span class=\"ff2\">-<span class=\"_ _1c\"> </span></span></div><div class=\"t m0 x65 h17 yaa ff2 fs4 fc0 sc0 ls0 ws0\">koksowe </div></div><div class=\"c w11d hae gsa77\"><div class=\"t m0 x65 h7 y514 ff1 fs2 fc0 sc0 ls0 ws0\"> - <span class=\"ff7\">od g\u0142\u00f3wnych kontrahe<span class=\"_ _0\"></span>nt\u00f3w </span> </div><div class=\"t m0 x6b h7 y508 ff7 fs2 fc0 sc0 ls0 ws0\">(udzia\u0142 w przychodach ze<span class=\"ff1\"> </span>s<span class=\"_ _0\"></span>przeda\u017cy po<span class=\"_ _0\"></span>wy\u017cej </div><div class=\"t m0 x6b h7 y878 ff1 fs2 fc0 sc0 ls0 ws0\">2,5%) </div></div><div class=\"c w11e hae gsa78\"><div class=\"t m0 x1a h7 y879 ff7 fs2 fc0 sc0 ls0 ws0\">Odpis ustalany indywidu<span class=\"_ _0\"></span>alnie z wykorzystaniem <span class=\"_ _0\"></span>rating\u00f3w </div><div class=\"t m0 x1a h7 y87a ff7 fs2 fc0 sc0 ls0 ws0\">zewn\u0119trznych<span class=\"ff1\"> </span></div><div class=\"t m0 x1a h7 y87b ff1 fs2 fc0 sc0 ls0 ws0\">PD od 0,04% do 0,55%<span class=\"_ _0\"></span> </div></div><div class=\"c w11f hae gsa79\"><div class=\"t m0 x1a h7 y879 ff7 fs2 fc0 sc0 ls0 ws0\">Odpis ustalany indywidu<span class=\"_ _0\"></span>alnie z wykorzystaniem <span class=\"_ _0\"></span>rating\u00f3w </div><div class=\"t m0 x1a h7 y87a ff7 fs2 fc0 sc0 ls0 ws0\">zewn\u0119trznych<span class=\"ff1\"> </span></div><div class=\"t m0 x1a h7 y87b ff1 fs2 fc0 sc0 ls0 ws0\">PD od 0,04% do 9,09%<span class=\"_ _0\"></span> </div></div><div class=\"c w11d he4 gsa7a\"><div class=\"t m0 x65 h7 y87d ff1 fs2 fc0 sc0 ls0 ws0\"> - <span class=\"ff7\">od pozosta\u0142ych kontra<span class=\"_ _0\"></span>hent\u00f3w (udzia\u0142</span> <span class=\"ls25\">w </span></div><div class=\"t m0 x6b h7 y26a ff7 fs2 fc0 sc0 ls0 ws0\">przychodach ze sprzed<span class=\"_ _0\"></span>a\u017cy poni\u017cej 2,5%)<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w11e he4 gsa7b\"><div class=\"t m0 x1a h7 y87e ff7 fs2 fc0 sc0 ls0 ws0\">Odpis ustalono w oparciu<span class=\"_ _0\"></span> o \u015bredniowa\u017cony wska\u017anik </div><div class=\"t m0 x1a h7 y290 ff7 fs2 fc0 sc0 ls0 ws0\">niewype\u0142nienia zobowi<span class=\"_ _0\"></span>\u0105zania <span class=\"ff1\"> </span></div><div class=\"t m0 x1a h7 y72 ff7 fs2 fc0 sc0 ls0 ws0\">PD \u015bredni = 4,299%<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w11f he4 gsa7c\"><div class=\"t m0 x1a h7 y87e ff7 fs2 fc0 sc0 ls0 ws0\">Odpis ustalono w oparciu<span class=\"_ _0\"></span> o \u015bredniowa\u017cony wska\u017anik </div><div class=\"t m0 x1a h7 y290 ff7 fs2 fc0 sc0 ls0 ws0\">niewype\u0142nienia zobowi<span class=\"_ _0\"></span>\u0105zania <span class=\"ff1\"> </span></div><div class=\"t m0 x1a h7 y72 ff7 fs2 fc0 sc0 ls0 ws0\">PD \u015bredni = 2,517%<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w11d h70 gsa7d\"><div class=\"t m0 x65 h17 y12 ff3 fs4 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci han<span class=\"_ _1\"></span>dlowe pozosta\u0142e<span class=\"_ _1\"></span><span class=\"ff1 fs2\"> </span></div></div><div class=\"c w11d he5 gsa7e\"><div class=\"t m0 x65 h7 ydf ff1 fs2 fc0 sc0 ls0 ws0\"> - nieprzeterminowane<span class=\"_ _0\"></span> </div></div><div class=\"c w11e he5 gsa7f\"><div class=\"t m0 x4 h7 yb ff7 fs2 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">0,07% -0,39%<span class=\"_ _0\"></span> </span></span></div></div><div class=\"c w11f he5 gsa80\"><div class=\"t m0 x4 h7 yb ff7 fs2 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">0,01% - 0,11%<span class=\"_ _0\"></span> </span></span></div></div><div class=\"c w11d h30 gsa81\"><div class=\"t m0 x65 h7 ydf ff1 fs2 fc0 sc0 ls0 ws0\"> - <span class=\"ff7\">przeterminowane do <span class=\"_ _0\"></span>1 miesi\u0105ca</span> </div></div><div class=\"c w11e h30 gsa82\"><div class=\"t m0 x4 h7 yb ff7 fs2 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">0,07% </span></span></div></div><div class=\"c w11f h30 gsa83\"><div class=\"t m0 x4 h7 yb ff7 fs2 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">0,01% - 2,48%<span class=\"_ _0\"></span> </span></span></div></div><div class=\"c w11d h30 gsa84\"><div class=\"t m0 x65 h7 ydf ff1 fs2 fc0 sc0 ls0 ws0\"> - <span class=\"ff7\">przeterminowane do <span class=\"_ _0\"></span>1 do 3 miesi\u0119cy<span class=\"_ _0\"></span></span> </div></div><div class=\"c w11e h30 gsa85\"><div class=\"t m0 x4 h7 yb ff7 fs2 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">2,22% - 2,99%<span class=\"_ _0\"></span> </span></span></div></div><div class=\"c w11f h30 gsa86\"><div class=\"t m0 x4 h7 yb ff7 fs2 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">2,22%<span class=\"_ _1c\"> </span></span></span><span class=\"ffc\"><span class=\"ff1 fc0\"> </span></span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-503": {
   "value": "ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>NALE\u017bNO\u015aCI H<span class=\"_ _1\"></span>ANDLOWE ORA<span class=\"_ _1\"></span>Z POZOSTA<span class=\"_ _1\"></span>\u0141E NALE\u017bNO\u015aCI<span class=\"ffa\"> </span>Nale\u017cno\u015bci handlo<span class=\"_ _1\"></span>we pocz\u0105tkowo ujmuj<span class=\"_ _1\"></span>e si\u0119 w warto\u015bci transakcyjnej w<span class=\"_ _1\"></span>ynikaj\u0105cej z wystawiony<span class=\"_ _1\"></span>ch faktur sprzeda\u017c<span class=\"_ _1\"></span>y. Po pocz\u0105tk<span class=\"_ _1\"></span>owym uj\u0119ciu nale\u017cno\u015b<span class=\"_ _1\"></span>ci handlowe<span class=\"_ _1\"></span> wycenia si\u0119 <span class=\"_ _0\"></span>wed\u0142ug zamortyzowane<span class=\"_ _1\"></span>go kosztu <span class=\"_ _0\"></span>przy zastosowaniu efektywnej stopy procentowej z u<span class=\"_ _0\"></span>wzgl\u0119dnieni<span class=\"_ _1\"></span>em odpis\u00f3w <span class=\"_ _0\"></span>aktualizuj\u0105cych <span class=\"_ _0\"></span>z ty<span class=\"_ _0\"></span>tu\u0142u oczekiw<span class=\"ff4\">anych </span>strat <span class=\"_ _9\"></span>kredytow<span class=\"_ _1\"></span>ych. <span class=\"_ _9\"></span>Nale\u017cno\u015bci <span class=\"_ _0\"></span>hand<span class=\"_ _0\"></span>lowe <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>dat\u0105 <span class=\"_ _9\"></span>zapadalno\u015bci <span class=\"_ _0\"></span>poni\u017cej <span class=\"_ _9\"></span>12 <span class=\"_ _9\"></span>miesi\u0119cy <span class=\"_ _9\"></span>od <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>nia <span class=\"_ _9\"></span>powst<span class=\"_ _1\"></span>ania <span class=\"_ _9\"></span>(tj.<span class=\"ff4\"> </span>nie<span class=\"_ _0\"></span>zawieraj\u0105ce <span class=\"_ _0\"></span>elementu <span class=\"_ _9\"></span>finansowania), <span class=\"_ _0\"></span>nie <span class=\"_ _9\"></span>podlegaj\u0105 dyskontowaniu <span class=\"_ _9\"></span>i <span class=\"ff5\">s\u0105 <span class=\"_ _9\"></span>wyceniane <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>transakcyjn<span class=\"_ _1\"></span>ej. <span class=\"_ _9\"></span>Pozosta\u0142e <span class=\"_ _9\"></span>nale\u017cno\u015bci <span class=\"_ _9\"></span>nie <span class=\"_ _9\"></span>stanowi\u0105ce <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>finansowych <span class=\"_ _9\"></span>na<span class=\"ff4\"> </span>dzie\u0144 <span class=\"_ _9\"></span>ko\u0144cz\u0105cy <span class=\"_ _9\"></span>okres <span class=\"_ _9\"></span>sprawozdawczy<span class=\"_ _1\"></span> </span>wycenia si\u0119 w kwo<span class=\"_ _1\"></span>cie wymaganej z<span class=\"_ _1\"></span>ap\u0142aty po uwzgl<span class=\"_ _1\"></span>\u0119dnieniu odpis\u00f3w a<span class=\"_ _1\"></span>ktualizuj\u0105cych z tyt<span class=\"_ _1\"></span>u\u0142u oczekiwany<span class=\"_ _1\"></span>ch strat kredytow<span class=\"_ _1\"></span>ych.<span class=\"ff4\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Odpis aktualizuj\u0105<span class=\"_ _1\"></span>cy warto\u015b\u0107 nale<span class=\"_ _1\"></span>\u017cno\u015bci <span class=\"ffa\"> </span>Na <span class=\"_ _5\"></span>k<span class=\"_ _0\"></span>a\u017cdy <span class=\"_ _5\"></span>dzie\u0144 <span class=\"_ _1\"></span>ko\u0144cz\u0105c<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>okres <span class=\"_ _5\"></span>sprawozdawczy, <span class=\"_ _5\"></span>Grupa <span class=\"_ _5\"></span>dokonuje <span class=\"_ _1\"></span>oszacowa<span class=\"_ _1\"></span>nia <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>aktualizacji <span class=\"_ _5\"></span>oczekiwanej <span class=\"_ _1\"></span>straty <span class=\"_ _5\"></span>kredytowej <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>tytu\u0142u<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _5\"></span><span class=\"ff5\">sk\u0142adnik\u00f3w <span class=\"_ _1\"></span>aktyw\u00f3w <span class=\"_ _5\"></span>finansowyc<span class=\"_ _1\"></span>h </span></span>wycenianych <span class=\"_ _1\"></span>wed\u0142ug <span class=\"_ _1\"></span>zamorty<span class=\"_ _1\"></span>zowanego <span class=\"_ _1\"></span>kosztu. <span class=\"_ _1\"></span>Najistot<span class=\"_ _1\"></span>niejsz\u0105 pozycj\u0105 <span class=\"_ _5\"></span>aktyw\u00f3w finansow<span class=\"_ _1\"></span>ych w <span class=\"_ _5\"></span>skonsolidowanym <span class=\"_ _1\"></span>sprawozda<span class=\"_ _1\"></span>niu fina<span class=\"_ _1\"></span>nsowym <span class=\"_ _1\"></span>Grupy, <span class=\"_ _1\"></span>kt\u00f3ra <span class=\"_ _1\"></span>podlega<span class=\"_ _1\"></span> kalkulacji oczeki<span class=\"_ _1\"></span>wanych strat kredyt<span class=\"_ _1\"></span>owych s\u0105 nale\u017c<span class=\"_ _1\"></span>no\u015bci handlowe.<span class=\"ff4\"> </span>W <span class=\"_ _d\"> </span>odniesieni<span class=\"_ _1\"></span>u <span class=\"_ _d\"> </span>do <span class=\"_ _d\"> </span>nal<span class=\"_ _1\"></span>e\u017cno\u015bci  h<span class=\"_ _0\"></span>andlowych,  kt\u00f3re <span class=\"_ _d\"> </span>nie <span class=\"_ _d\"> </span>zawieraj<span class=\"_ _1\"></span>\u0105 <span class=\"_ _d\"> </span>istotnego  elementu <span class=\"_ _d\"> </span>finansowa<span class=\"_ _1\"></span>nia, <span class=\"_ _d\"> </span>zast<span class=\"_ _1\"></span>os<span class=\"_ _0\"></span>owano <span class=\"_ _d\"> </span>upros<span class=\"_ _1\"></span>zczone <span class=\"_ _d\"> </span>podej<span class=\"_ _1\"></span>\u015bcie <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>wy<span class=\"_ _1\"></span>cen\u0119 <span class=\"_ _d\"> </span>odpisu aktualizuj\u0105cego na <span class=\"_ _0\"></span>bazie <span class=\"_ _0\"></span>oczekiwanych strat <span class=\"_ _0\"></span>kredytowych za <span class=\"_ _0\"></span>ca\u0142y <span class=\"_ _0\"></span>okres <span class=\"_ _0\"></span>\u017cycia <span class=\"_ _0\"></span>instrumentu. <span class=\"_ _0\"></span>Grupa zaklasyfikowa\u0142a na<span class=\"_ _0\"></span>le\u017cno\u015bci<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>han<span class=\"_ _0\"></span><span class=\"ff4\">dlowe <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>Stopnia <span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>klasyfikacji </span>aktyw\u00f3w finan<span class=\"_ _1\"></span>sowych pod k\u0105te<span class=\"_ _1\"></span>m ich utrat<span class=\"_ _1\"></span>y warto\u015bci prz<span class=\"_ _1\"></span>ewidzianej przez M<span class=\"_ _1\"></span>SSF 9, z<span class=\"_ _1\"></span>a wyj\u0105tkiem nale<span class=\"_ _1\"></span>\u017cno\u015bci, dla kt<span class=\"_ _1\"></span>\u00f3rych stwier<span class=\"_ _1\"></span>dzono utrat\u0119 <span class=\"_ _1\"></span>warto\u015bci \u2013<span class=\"ff4\"> </span>te nale\u017cno\u015bci<span class=\"_ _1\"></span> zaliczono do Stopnia 3 ww.<span class=\"_ _0\"></span> <span class=\"ff5\">klasyfika<span class=\"_ _1\"></span>cji. Grupa <span class=\"_ _0\"></span>za moment utraty <span class=\"_ _0\"></span>warto\u015bci uznaje moment przekazania nale\u017cno\u015bci do windykacji, <span class=\"_ _0\"></span>jednak nie p\u00f3\u017aniej ni\u017c <span class=\"_ _0\"></span>w 90<span class=\"_ _9\"></span><span class=\"ff4\"> dniu </span></span>przeterminowani<span class=\"_ _1\"></span>a. Dla <span class=\"_ _0\"></span>ustalenia <span class=\"_ _0\"></span>odpis\u00f3w a<span class=\"_ _0\"></span>ktualizuj\u0105cy<span class=\"_ _1\"></span>ch <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>utraty <span class=\"_ _0\"></span>warto\u015bci, <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>wyodr\u0119bni\u0142a n<span class=\"_ _0\"></span>ast\u0119puj\u0105ce <span class=\"_ _9\"></span><span class=\"ff9\">gr<span class=\"_ _1\"></span>upy <span class=\"_ _0\"></span>nale\u017cno\u015bci h<span class=\"_ _0\"></span>andlowych<span class=\"ff4\"> <span class=\"_ _0\"></span><span class=\"ff5\">ustalone n<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>bazie <span class=\"_ _0\"></span>podobie\u0144stwa </span></span></span>charakterystyki r<span class=\"_ _1\"></span>yzyka kredytowego:<span class=\"_ _1\"></span> \u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">nale\u017cno\u015bci <span class=\"_ _b\"></span>handlowe <span class=\"_ _b\"></span>w\u0119glowo<span class=\"ff4\">-</span>koksowe <span class=\"_ _9\"></span>o<span class=\"_ _0\"></span>d <span class=\"_ _b\"> </span>g\u0142\u00f3wnych <span class=\"_ _b\"> </span>kontrahent\u00f3w, <span class=\"_ _b\"> </span>tj. <span class=\"_ _b\"> </span>k<span class=\"_ _0\"></span>ontrahent<span class=\"_ _1\"></span>\u00f3w <span class=\"_ _b\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>udziale <span class=\"_ _b\"></span>w <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rzychoda<span class=\"_ _1\"></span>ch <span class=\"_ _b\"> </span>ze <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>przeda\u017cy <span class=\"_ _b\"></span>powy\u017cej <span class=\"_ _b\"></span>2,5% <span class=\"_ _b\"> </span>za<span class=\"_ _0\"></span><span class=\"ff4\"> dany <span class=\"_ _b\"> </span>okres </span></span></span>sprawozdawczy. <span class=\"_ _b\"> </span>A<span class=\"ff5\">na<span class=\"_ _0\"></span>liz\u0119 <span class=\"_ _8\"> </span>nale<span class=\"_ _1\"></span>\u017cno\u015bci <span class=\"_ _8\"> </span>han<span class=\"_ _1\"></span>dlowych <span class=\"_ _8\"> </span>w\u0119glowo<span class=\"ff4\">-</span>koksow<span class=\"_ _1\"></span>ych <span class=\"_ _8\"> </span>od <span class=\"_ _8\"> </span>g\u0142\u00f3wny<span class=\"_ _1\"></span>ch <span class=\"_ _8\"> </span>kontrahent\u00f3w <span class=\"_ _b\"> </span>przeprowadzono <span class=\"_ _8\"> </span>indyw<span class=\"_ _1\"></span>idualnie <span class=\"_ _8\"> </span>dla <span class=\"_ _8\"> </span>ka<span class=\"_ _1\"></span>\u017cdego <span class=\"_ _8\"> </span>kontrahent<span class=\"_ _1\"></span>a </span>w oparciu <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"ff5\">prawdopodobi<span class=\"_ _1\"></span>e\u0144stwo <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iewyp\u0142acalno<span class=\"_ _1\"></span>\u015bci <span class=\"_ _9\"></span>ustalone <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>podstawie <span class=\"_ _9\"></span>ze<span class=\"_ _1\"></span>wn\u0119trznych <span class=\"_ _9\"></span>rating\u00f3<span class=\"_ _1\"></span>w <span class=\"_ _9\"></span>oraz <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>publicznie <span class=\"_ _9\"></span>dost\u0119pne <span class=\"_ _0\"></span>informacje <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span><span class=\"ff4\">gencji <span class=\"_ _0\"></span>ratingowych </span></span>dotycz\u0105ce <span class=\"_ _0\"></span>prawdopodobie\u0144stw<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iewy<span class=\"_ _1\"></span>p\u0142acalno\u015bci <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>liczono <span class=\"_ _0\"></span>oczekiwan\u0105 <span class=\"_ _0\"></span>strat\u0119 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>oparc<span class=\"_ _0\"></span>iu <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>prawdopodobie\u0144st<span class=\"_ _1\"></span>wa, <span class=\"_ _0\"></span>\u015bredni <span class=\"_ _0\"></span>termin <span class=\"_ _b\"></span>wymagalno\u015bci dla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>portfela nale\u017cno\u015bci oraz w <span class=\"_ _1\"></span>oparciu o oczeki<span class=\"_ _1\"></span>wan\u0105 stop\u0119 odz<span class=\"_ _1\"></span>ysku. <span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">nale\u017cno\u015bci <span class=\"_ _5\"></span>handlowe <span class=\"_ _5\"></span>w\u0119glowo<span class=\"ff4\">-<span class=\"lsa\">kok</span></span>sowe <span class=\"_ _1\"></span>od <span class=\"_ _5\"></span>pozosta\u0142ych <span class=\"_ _5\"></span>kontrahent\u00f3w <span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>udziale <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rzycho<span class=\"_ _1\"></span>dach <span class=\"_ _5\"></span>ze <span class=\"_ _1\"></span>sprzeda\u017cy <span class=\"_ _5\"></span>poni\u017cej <span class=\"_ _1\"></span>2,5% <span class=\"_ _5\"></span>za <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>any <span class=\"_ _5\"></span>okres <span class=\"_ _1\"></span>sprawozdaw<span class=\"_ _1\"></span>czy. <span class=\"_ _1\"></span>Analiz<span class=\"_ _1\"></span>\u0119 </span></span>nale\u017cno\u015bci handlowych <span class=\"_ _0\"></span>w\u0119glowo<span class=\"ff4\">-</span>koksowy<span class=\"_ _1\"></span>ch <span class=\"_ _0\"></span>od p<span class=\"_ _0\"></span>ozosta\u0142ych kontrahent\u00f3w przeprowadzono na <span class=\"_ _0\"></span>podstawie wy<span class=\"_ _0\"></span>liczonego \u015bredniowa\u017conego prawdopodobie\u0144s<span class=\"_ _0\"></span>twa<span class=\"_ _1c\"> </span>niewyp\u0142acalno\u015bci <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>portfela <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>obliczon<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>czekiwan\u0105 s<span class=\"_ _0\"></span>trat\u0119 <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>tego <span class=\"_ _9\"></span>portfela <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>oparciu <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>te <span class=\"_ _0\"></span>prawdopodobie\u0144st<span class=\"_ _1\"></span>wo, <span class=\"_ _0\"></span>\u015bredni <span class=\"_ _9\"></span>ter<span class=\"_ _1\"></span>mi<span class=\"_ _0\"></span>n <span class=\"_ _9\"></span>wymagalno<span class=\"_ _1\"></span>\u015bci <span class=\"_ _0\"></span>oraz <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>oparci<span class=\"_ _1\"></span>u o <span class=\"ff5\">oczekiwan\u0105 st<span class=\"_ _1\"></span>op\u0119 odzysku. <span class=\"ff4\"> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">nale\u017cno\u015bci <span class=\"_ _8\"> </span>handlowe <span class=\"_ _8\"> </span>pozosta\u0142e <span class=\"_ _8\"> </span>\u2013<span class=\"ff4\"> <span class=\"_ _8\"> </span></span>dla <span class=\"_ _8\"> </span>nale\u017cno\u015bci <span class=\"_ _8\"> </span>handlowych <span class=\"_ _8\"> </span>pozosta\u0142ych<span class=\"ff4\"> <span class=\"_ _8\"> </span></span>(za <span class=\"_ _8\"> </span>wyj\u0105tkiem <span class=\"_ _8\"> </span>tych, <span class=\"_ _8\"> </span>kt\u00f3re  s\u0105 <span class=\"_ _8\"> </span>analizow<span class=\"_ _1\"></span>ane <span class=\"_ _8\"> </span>indywidualnie <span class=\"_ _8\"> </span>jako <span class=\"_ _8\"> </span>nieobs\u0142ugiwane),<span class=\"_ _1\"></span> </span></span>przeprowadzono analiz\u0119 portfelow\u0105 i<span class=\"_ _0\"></span><span class=\"ff4\"> </span>zast<span class=\"_ _1\"></span>osowano uproszczon\u0105 matryc\u0119 odpis\u00f3w w <span class=\"_ _0\"></span>poszczeg\u00f3lnych przedzia\u0142ach wiekowych na <span class=\"_ _0\"></span>podstawi<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>oczekiwany<span class=\"_ _1\"></span>ch s<span class=\"_ _0\"></span>trat kredytowych <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>ca<span class=\"_ _0\"></span>\u0142ym <span class=\"_ _b\"></span>okresie <span class=\"_ _9\"></span>\u017cyc<span class=\"_ _0\"></span>ia <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>ale\u017cno\u015bci <span class=\"_ _9\"></span>w <span class=\"_ _b\"> </span>oparciu <span class=\"_ _b\"></span>o <span class=\"_ _b\"> </span>wska\u017anik <span class=\"_ _b\"></span>niewype\u0142ni<span class=\"_ _1\"></span>enia <span class=\"_ _b\"></span>zobowi\u0105zania <span class=\"_ _9\"></span>ustalony <span class=\"_ _b\"> </span>na <span class=\"_ _b\"> </span>podstawie <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>anych <span class=\"_ _9\"></span>h<span class=\"_ _0\"></span>istoryczny<span class=\"_ _1\"></span>ch <span class=\"_ _b\"> </span>(za <span class=\"_ _b\"></span>okres poprzednich trzech lat).<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-526": {
   "value": "ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>NALE\u017bNO\u015aCI H<span class=\"_ _1\"></span>ANDLOWE ORA<span class=\"_ _1\"></span>Z POZOSTA<span class=\"_ _1\"></span>\u0141E NALE\u017bNO\u015aCI<span class=\"ffa\"> </span>Nale\u017cno\u015bci handlo<span class=\"_ _1\"></span>we pocz\u0105tkowo ujmuj<span class=\"_ _1\"></span>e si\u0119 w warto\u015bci transakcyjnej w<span class=\"_ _1\"></span>ynikaj\u0105cej z wystawiony<span class=\"_ _1\"></span>ch faktur sprzeda\u017c<span class=\"_ _1\"></span>y. Po pocz\u0105tk<span class=\"_ _1\"></span>owym uj\u0119ciu nale\u017cno\u015b<span class=\"_ _1\"></span>ci handlowe<span class=\"_ _1\"></span> wycenia si\u0119 <span class=\"_ _0\"></span>wed\u0142ug zamortyzowane<span class=\"_ _1\"></span>go kosztu <span class=\"_ _0\"></span>przy zastosowaniu efektywnej stopy procentowej z u<span class=\"_ _0\"></span>wzgl\u0119dnieni<span class=\"_ _1\"></span>em odpis\u00f3w <span class=\"_ _0\"></span>aktualizuj\u0105cych <span class=\"_ _0\"></span>z ty<span class=\"_ _0\"></span>tu\u0142u oczekiw<span class=\"ff4\">anych </span>strat <span class=\"_ _9\"></span>kredytow<span class=\"_ _1\"></span>ych. <span class=\"_ _9\"></span>Nale\u017cno\u015bci <span class=\"_ _0\"></span>hand<span class=\"_ _0\"></span>lowe <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>dat\u0105 <span class=\"_ _9\"></span>zapadalno\u015bci <span class=\"_ _0\"></span>poni\u017cej <span class=\"_ _9\"></span>12 <span class=\"_ _9\"></span>miesi\u0119cy <span class=\"_ _9\"></span>od <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>nia <span class=\"_ _9\"></span>powst<span class=\"_ _1\"></span>ania <span class=\"_ _9\"></span>(tj.<span class=\"ff4\"> </span>nie<span class=\"_ _0\"></span>zawieraj\u0105ce <span class=\"_ _0\"></span>elementu <span class=\"_ _9\"></span>finansowania), <span class=\"_ _0\"></span>nie <span class=\"_ _9\"></span>podlegaj\u0105 dyskontowaniu <span class=\"_ _9\"></span>i <span class=\"ff5\">s\u0105 <span class=\"_ _9\"></span>wyceniane <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>transakcyjn<span class=\"_ _1\"></span>ej. <span class=\"_ _9\"></span>Pozosta\u0142e <span class=\"_ _9\"></span>nale\u017cno\u015bci <span class=\"_ _9\"></span>nie <span class=\"_ _9\"></span>stanowi\u0105ce <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>finansowych <span class=\"_ _9\"></span>na<span class=\"ff4\"> </span>dzie\u0144 <span class=\"_ _9\"></span>ko\u0144cz\u0105cy <span class=\"_ _9\"></span>okres <span class=\"_ _9\"></span>sprawozdawczy<span class=\"_ _1\"></span> </span>wycenia si\u0119 w kwo<span class=\"_ _1\"></span>cie wymaganej z<span class=\"_ _1\"></span>ap\u0142aty po uwzgl<span class=\"_ _1\"></span>\u0119dnieniu odpis\u00f3w a<span class=\"_ _1\"></span>ktualizuj\u0105cych z tyt<span class=\"_ _1\"></span>u\u0142u oczekiwany<span class=\"_ _1\"></span>ch strat kredytow<span class=\"_ _1\"></span>ych.<span class=\"ff4\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Odpis aktualizuj\u0105<span class=\"_ _1\"></span>cy warto\u015b\u0107 nale<span class=\"_ _1\"></span>\u017cno\u015bci <span class=\"ffa\"> </span>Na <span class=\"_ _5\"></span>k<span class=\"_ _0\"></span>a\u017cdy <span class=\"_ _5\"></span>dzie\u0144 <span class=\"_ _1\"></span>ko\u0144cz\u0105c<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>okres <span class=\"_ _5\"></span>sprawozdawczy, <span class=\"_ _5\"></span>Grupa <span class=\"_ _5\"></span>dokonuje <span class=\"_ _1\"></span>oszacowa<span class=\"_ _1\"></span>nia <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>aktualizacji <span class=\"_ _5\"></span>oczekiwanej <span class=\"_ _1\"></span>straty <span class=\"_ _5\"></span>kredytowej <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>tytu\u0142u<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _5\"></span><span class=\"ff5\">sk\u0142adnik\u00f3w <span class=\"_ _1\"></span>aktyw\u00f3w <span class=\"_ _5\"></span>finansowyc<span class=\"_ _1\"></span>h </span></span>wycenianych <span class=\"_ _1\"></span>wed\u0142ug <span class=\"_ _1\"></span>zamorty<span class=\"_ _1\"></span>zowanego <span class=\"_ _1\"></span>kosztu. <span class=\"_ _1\"></span>Najistot<span class=\"_ _1\"></span>niejsz\u0105 pozycj\u0105 <span class=\"_ _5\"></span>aktyw\u00f3w finansow<span class=\"_ _1\"></span>ych w <span class=\"_ _5\"></span>skonsolidowanym <span class=\"_ _1\"></span>sprawozda<span class=\"_ _1\"></span>niu fina<span class=\"_ _1\"></span>nsowym <span class=\"_ _1\"></span>Grupy, <span class=\"_ _1\"></span>kt\u00f3ra <span class=\"_ _1\"></span>podlega<span class=\"_ _1\"></span> kalkulacji oczeki<span class=\"_ _1\"></span>wanych strat kredyt<span class=\"_ _1\"></span>owych s\u0105 nale\u017c<span class=\"_ _1\"></span>no\u015bci handlowe.<span class=\"ff4\"> </span>W <span class=\"_ _d\"> </span>odniesieni<span class=\"_ _1\"></span>u <span class=\"_ _d\"> </span>do <span class=\"_ _d\"> </span>nal<span class=\"_ _1\"></span>e\u017cno\u015bci  h<span class=\"_ _0\"></span>andlowych,  kt\u00f3re <span class=\"_ _d\"> </span>nie <span class=\"_ _d\"> </span>zawieraj<span class=\"_ _1\"></span>\u0105 <span class=\"_ _d\"> </span>istotnego  elementu <span class=\"_ _d\"> </span>finansowa<span class=\"_ _1\"></span>nia, <span class=\"_ _d\"> </span>zast<span class=\"_ _1\"></span>os<span class=\"_ _0\"></span>owano <span class=\"_ _d\"> </span>upros<span class=\"_ _1\"></span>zczone <span class=\"_ _d\"> </span>podej<span class=\"_ _1\"></span>\u015bcie <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>wy<span class=\"_ _1\"></span>cen\u0119 <span class=\"_ _d\"> </span>odpisu aktualizuj\u0105cego na <span class=\"_ _0\"></span>bazie <span class=\"_ _0\"></span>oczekiwanych strat <span class=\"_ _0\"></span>kredytowych za <span class=\"_ _0\"></span>ca\u0142y <span class=\"_ _0\"></span>okres <span class=\"_ _0\"></span>\u017cycia <span class=\"_ _0\"></span>instrumentu. <span class=\"_ _0\"></span>Grupa zaklasyfikowa\u0142a na<span class=\"_ _0\"></span>le\u017cno\u015bci<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>han<span class=\"_ _0\"></span><span class=\"ff4\">dlowe <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>Stopnia <span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>klasyfikacji </span>aktyw\u00f3w finan<span class=\"_ _1\"></span>sowych pod k\u0105te<span class=\"_ _1\"></span>m ich utrat<span class=\"_ _1\"></span>y warto\u015bci prz<span class=\"_ _1\"></span>ewidzianej przez M<span class=\"_ _1\"></span>SSF 9, z<span class=\"_ _1\"></span>a wyj\u0105tkiem nale<span class=\"_ _1\"></span>\u017cno\u015bci, dla kt<span class=\"_ _1\"></span>\u00f3rych stwier<span class=\"_ _1\"></span>dzono utrat\u0119 <span class=\"_ _1\"></span>warto\u015bci \u2013<span class=\"ff4\"> </span>te nale\u017cno\u015bci<span class=\"_ _1\"></span> zaliczono do Stopnia 3 ww.<span class=\"_ _0\"></span> <span class=\"ff5\">klasyfika<span class=\"_ _1\"></span>cji. Grupa <span class=\"_ _0\"></span>za moment utraty <span class=\"_ _0\"></span>warto\u015bci uznaje moment przekazania nale\u017cno\u015bci do windykacji, <span class=\"_ _0\"></span>jednak nie p\u00f3\u017aniej ni\u017c <span class=\"_ _0\"></span>w 90<span class=\"_ _9\"></span><span class=\"ff4\"> dniu </span></span>przeterminowani<span class=\"_ _1\"></span>a. Dla <span class=\"_ _0\"></span>ustalenia <span class=\"_ _0\"></span>odpis\u00f3w a<span class=\"_ _0\"></span>ktualizuj\u0105cy<span class=\"_ _1\"></span>ch <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>tytu\u0142u <span class=\"_ _0\"></span>utraty <span class=\"_ _0\"></span>warto\u015bci, <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>wyodr\u0119bni\u0142a n<span class=\"_ _0\"></span>ast\u0119puj\u0105ce <span class=\"_ _9\"></span><span class=\"ff9\">gr<span class=\"_ _1\"></span>upy <span class=\"_ _0\"></span>nale\u017cno\u015bci h<span class=\"_ _0\"></span>andlowych<span class=\"ff4\"> <span class=\"_ _0\"></span><span class=\"ff5\">ustalone n<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>bazie <span class=\"_ _0\"></span>podobie\u0144stwa </span></span></span>charakterystyki r<span class=\"_ _1\"></span>yzyka kredytowego:<span class=\"_ _1\"></span> \u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">nale\u017cno\u015bci <span class=\"_ _b\"></span>handlowe <span class=\"_ _b\"></span>w\u0119glowo<span class=\"ff4\">-</span>koksowe <span class=\"_ _9\"></span>o<span class=\"_ _0\"></span>d <span class=\"_ _b\"> </span>g\u0142\u00f3wnych <span class=\"_ _b\"> </span>kontrahent\u00f3w, <span class=\"_ _b\"> </span>tj. <span class=\"_ _b\"> </span>k<span class=\"_ _0\"></span>ontrahent<span class=\"_ _1\"></span>\u00f3w <span class=\"_ _b\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>udziale <span class=\"_ _b\"></span>w <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rzychoda<span class=\"_ _1\"></span>ch <span class=\"_ _b\"> </span>ze <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>przeda\u017cy <span class=\"_ _b\"></span>powy\u017cej <span class=\"_ _b\"></span>2,5% <span class=\"_ _b\"> </span>za<span class=\"_ _0\"></span><span class=\"ff4\"> dany <span class=\"_ _b\"> </span>okres </span></span></span>sprawozdawczy. <span class=\"_ _b\"> </span>A<span class=\"ff5\">na<span class=\"_ _0\"></span>liz\u0119 <span class=\"_ _8\"> </span>nale<span class=\"_ _1\"></span>\u017cno\u015bci <span class=\"_ _8\"> </span>han<span class=\"_ _1\"></span>dlowych <span class=\"_ _8\"> </span>w\u0119glowo<span class=\"ff4\">-</span>koksow<span class=\"_ _1\"></span>ych <span class=\"_ _8\"> </span>od <span class=\"_ _8\"> </span>g\u0142\u00f3wny<span class=\"_ _1\"></span>ch <span class=\"_ _8\"> </span>kontrahent\u00f3w <span class=\"_ _b\"> </span>przeprowadzono <span class=\"_ _8\"> </span>indyw<span class=\"_ _1\"></span>idualnie <span class=\"_ _8\"> </span>dla <span class=\"_ _8\"> </span>ka<span class=\"_ _1\"></span>\u017cdego <span class=\"_ _8\"> </span>kontrahent<span class=\"_ _1\"></span>a </span>w oparciu <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"ff5\">prawdopodobi<span class=\"_ _1\"></span>e\u0144stwo <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iewyp\u0142acalno<span class=\"_ _1\"></span>\u015bci <span class=\"_ _9\"></span>ustalone <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>podstawie <span class=\"_ _9\"></span>ze<span class=\"_ _1\"></span>wn\u0119trznych <span class=\"_ _9\"></span>rating\u00f3<span class=\"_ _1\"></span>w <span class=\"_ _9\"></span>oraz <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>publicznie <span class=\"_ _9\"></span>dost\u0119pne <span class=\"_ _0\"></span>informacje <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span><span class=\"ff4\">gencji <span class=\"_ _0\"></span>ratingowych </span></span>dotycz\u0105ce <span class=\"_ _0\"></span>prawdopodobie\u0144stw<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iewy<span class=\"_ _1\"></span>p\u0142acalno\u015bci <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>liczono <span class=\"_ _0\"></span>oczekiwan\u0105 <span class=\"_ _0\"></span>strat\u0119 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>oparc<span class=\"_ _0\"></span>iu <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>prawdopodobie\u0144st<span class=\"_ _1\"></span>wa, <span class=\"_ _0\"></span>\u015bredni <span class=\"_ _0\"></span>termin <span class=\"_ _b\"></span>wymagalno\u015bci dla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>portfela nale\u017cno\u015bci oraz w <span class=\"_ _1\"></span>oparciu o oczeki<span class=\"_ _1\"></span>wan\u0105 stop\u0119 odz<span class=\"_ _1\"></span>ysku. <span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">nale\u017cno\u015bci <span class=\"_ _5\"></span>handlowe <span class=\"_ _5\"></span>w\u0119glowo<span class=\"ff4\">-<span class=\"lsa\">kok</span></span>sowe <span class=\"_ _1\"></span>od <span class=\"_ _5\"></span>pozosta\u0142ych <span class=\"_ _5\"></span>kontrahent\u00f3w <span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>udziale <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rzycho<span class=\"_ _1\"></span>dach <span class=\"_ _5\"></span>ze <span class=\"_ _1\"></span>sprzeda\u017cy <span class=\"_ _5\"></span>poni\u017cej <span class=\"_ _1\"></span>2,5% <span class=\"_ _5\"></span>za <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>any <span class=\"_ _5\"></span>okres <span class=\"_ _1\"></span>sprawozdaw<span class=\"_ _1\"></span>czy. <span class=\"_ _1\"></span>Analiz<span class=\"_ _1\"></span>\u0119 </span></span>nale\u017cno\u015bci handlowych <span class=\"_ _0\"></span>w\u0119glowo<span class=\"ff4\">-</span>koksowy<span class=\"_ _1\"></span>ch <span class=\"_ _0\"></span>od p<span class=\"_ _0\"></span>ozosta\u0142ych kontrahent\u00f3w przeprowadzono na <span class=\"_ _0\"></span>podstawie wy<span class=\"_ _0\"></span>liczonego \u015bredniowa\u017conego prawdopodobie\u0144s<span class=\"_ _0\"></span>twa<span class=\"_ _1c\"> </span>niewyp\u0142acalno\u015bci <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>portfela <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>obliczon<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>czekiwan\u0105 s<span class=\"_ _0\"></span>trat\u0119 <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>tego <span class=\"_ _9\"></span>portfela <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>oparciu <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>te <span class=\"_ _0\"></span>prawdopodobie\u0144st<span class=\"_ _1\"></span>wo, <span class=\"_ _0\"></span>\u015bredni <span class=\"_ _9\"></span>ter<span class=\"_ _1\"></span>mi<span class=\"_ _0\"></span>n <span class=\"_ _9\"></span>wymagalno<span class=\"_ _1\"></span>\u015bci <span class=\"_ _0\"></span>oraz <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>oparci<span class=\"_ _1\"></span>u o <span class=\"ff5\">oczekiwan\u0105 st<span class=\"_ _1\"></span>op\u0119 odzysku. <span class=\"ff4\"> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">nale\u017cno\u015bci <span class=\"_ _8\"> </span>handlowe <span class=\"_ _8\"> </span>pozosta\u0142e <span class=\"_ _8\"> </span>\u2013<span class=\"ff4\"> <span class=\"_ _8\"> </span></span>dla <span class=\"_ _8\"> </span>nale\u017cno\u015bci <span class=\"_ _8\"> </span>handlowych <span class=\"_ _8\"> </span>pozosta\u0142ych<span class=\"ff4\"> <span class=\"_ _8\"> </span></span>(za <span class=\"_ _8\"> </span>wyj\u0105tkiem <span class=\"_ _8\"> </span>tych, <span class=\"_ _8\"> </span>kt\u00f3re  s\u0105 <span class=\"_ _8\"> </span>analizow<span class=\"_ _1\"></span>ane <span class=\"_ _8\"> </span>indywidualnie <span class=\"_ _8\"> </span>jako <span class=\"_ _8\"> </span>nieobs\u0142ugiwane),<span class=\"_ _1\"></span> </span></span>przeprowadzono analiz\u0119 portfelow\u0105 i<span class=\"_ _0\"></span><span class=\"ff4\"> </span>zast<span class=\"_ _1\"></span>osowano uproszczon\u0105 matryc\u0119 odpis\u00f3w w <span class=\"_ _0\"></span>poszczeg\u00f3lnych przedzia\u0142ach wiekowych na <span class=\"_ _0\"></span>podstawi<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>oczekiwany<span class=\"_ _1\"></span>ch s<span class=\"_ _0\"></span>trat kredytowych <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>ca<span class=\"_ _0\"></span>\u0142ym <span class=\"_ _b\"></span>okresie <span class=\"_ _9\"></span>\u017cyc<span class=\"_ _0\"></span>ia <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>ale\u017cno\u015bci <span class=\"_ _9\"></span>w <span class=\"_ _b\"> </span>oparciu <span class=\"_ _b\"></span>o <span class=\"_ _b\"> </span>wska\u017anik <span class=\"_ _b\"></span>niewype\u0142ni<span class=\"_ _1\"></span>enia <span class=\"_ _b\"></span>zobowi\u0105zania <span class=\"_ _9\"></span>ustalony <span class=\"_ _b\"> </span>na <span class=\"_ _b\"> </span>podstawie <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>anych <span class=\"_ _9\"></span>h<span class=\"_ _0\"></span>istoryczny<span class=\"_ _1\"></span>ch <span class=\"_ _b\"> </span>(za <span class=\"_ _b\"></span>okres poprzednich trzech lat).<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "<div class=\"c w4f h76 gs995\"><div class=\"t m0 x35 h17 y20e ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w106 h76 gs996\"><div class=\"t m0 x35 h17 y20e ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w105 h36 gs997\"><div class=\"t m0 x0 h16 y2a5 ff7 fs4 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci handlo<span class=\"_ _1\"></span>we brutto<span class=\"ff1\"> </span></div></div><div class=\"c w4f h36 gs998\"><div class=\"t m0 x2a h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">1 470,3 </div></div><div class=\"c w106 h36 gs999\"><div class=\"t m0 x2a h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">1 768,3 </div></div><div class=\"c w105 h36 gs99a\"><div class=\"t m0 x28 h7e y28b ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff5\">w tym nale\u017cn<span class=\"_ _1\"></span>o\u015bci z tytu\u0142u wycen<span class=\"_ _1\"></span>y kontrakt\u00f3w <span class=\"_ _1\"></span>d\u0142ugoterminowych<span class=\"ff4\"> </span></span></span></div></div><div class=\"c w4f h36 gs99b\"><div class=\"t m0 x1d h10 y268 ff4 fs4 fc0 sc0 ls0 ws0\">38,9 </div></div><div class=\"c w106 h36 gs99c\"><div class=\"t m0 x1d h10 y268 ff4 fs4 fc0 sc0 ls0 ws0\">46,6 </div></div><div class=\"c w105 h19 gs99d\"><div class=\"t m0 x0 h16 y2a5 ff7 fs4 fc0 sc0 ls0 ws0\">Odpis aktualizuj<span class=\"_ _1\"></span>\u0105cy <span class=\"ff1\"> </span></div></div><div class=\"c w4f h19 gs99e\"><div class=\"t m0 x37 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(69,6) </div></div><div class=\"c w106 h19 gs99f\"><div class=\"t m0 x37 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(52,6) </div></div><div class=\"c w105 h6f gs9a0\"><div class=\"t m0 x0 h16 y253 ff7 fs4 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci handlo<span class=\"_ _1\"></span>we netto<span class=\"ff1\"> </span></div></div><div class=\"c w4f h6f gs9a1\"><div class=\"t m0 x2a h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">1 400,7 </div></div><div class=\"c w106 h6f gs9a2\"><div class=\"t m0 x2a h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">1 715,7 </div></div><div class=\"c w105 h36 gs9a3\"><div class=\"t m0 x0 h16 y268 ff7 fs4 fc0 sc0 ls0 ws0\">Czynne rozliczenia mi<span class=\"_ _1\"></span>\u0119dzyokresow<span class=\"_ _1\"></span>e<span class=\"ff1\"> </span></div></div><div class=\"c w4f h36 gs9a4\"><div class=\"t m0 x1d h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">42,9 </div></div><div class=\"c w106 h36 gs9a5\"><div class=\"t m0 x1d h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">31,8 </div></div><div class=\"c w105 h19 gs9a6\"><div class=\"t m0 x0 h16 y2a5 ff7 fs4 fc0 sc0 ls0 ws0\">Przedp\u0142aty<span class=\"ff1\"> </span></div></div><div class=\"c w4f h19 gs9a7\"><div class=\"t m0 x1d h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">46,8 </div></div><div class=\"c w106 h19 gs9a8\"><div class=\"t m0 x1d h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">11,3 </div></div><div class=\"c w105 h36 gs9a9\"><div class=\"t m0 x0 h16 y2a5 ff7 fs4 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci z tytu\u0142u <span class=\"_ _1\"></span>podatk\u00f3w i<span class=\"ff1\"> </span>ubezpiecz<span class=\"_ _1\"></span>e\u0144 spo\u0142ecznych <span class=\"ff1\"> </span></div></div><div class=\"c w4f h36 gs9aa\"><div class=\"t m0 x1b h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">267,1 </div></div><div class=\"c w106 h36 gs9ab\"><div class=\"t m0 x1b h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">164,6 </div></div><div class=\"c w105 h36 gs9ac\"><div class=\"t m0 x0 h16 y268 ff7 fs4 fc0 sc0 ls0 ws0\">Pozosta\u0142e nale\u017c<span class=\"_ _1\"></span>no\u015bci<span class=\"ff1\"> </span></div></div><div class=\"c w4f h36 gs9ad\"><div class=\"t m0 x1d h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">40,9 </div></div><div class=\"c w106 h36 gs9ae\"><div class=\"t m0 x1d h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">24,1 </div></div><div class=\"c w105 hdb gs9af\"><div class=\"t m0 x0 h17 yb ff3 fs4 fcb sc0 ls0 ws0\">NALE\u017bNO\u015aCI H<span class=\"_ _1\"></span>ANDLOWE ORA<span class=\"_ _1\"></span>Z POZOSTA<span class=\"_ _1\"></span>\u0141E NALE\u017bNO\u015aCI <span class=\"_ _1\"></span>RAZEM<span class=\"ff2\"> </span></div></div><div class=\"c w4f hdb gs9b0\"><div class=\"t m0 x2a h17 yb ff2 fs4 fcb sc0 ls0 ws0\">1 798,4 </div></div><div class=\"c w106 hdb gs9b1\"><div class=\"t m0 x2a h17 yb ff2 fs4 fcb sc0 ls0 ws0\">1 947,5<span class=\"_ _1c\"> </span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-489": {
   "value": "7.9.<span class=\"ffb ls0\"> <span class=\"ff3\">\u015aRODKI PIENI\u0118\u017bNE I ICH <span class=\"_ _0\"></span>EKWIWALENTY<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>\u015aRODKI PIENI\u0118<span class=\"_ _1\"></span>\u017bNE I ICH EKWIW<span class=\"_ _1\"></span>ALENTY<span class=\"ffa\"> </span>\u015arodki <span class=\"_ _0\"></span>pieni\u0119\u017cne <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>ich <span class=\"_ _0\"></span>ekwiwalenty <span class=\"_ _0\"></span>obejmuj\u0105 \u015brodki <span class=\"_ _9\"></span>pieni\u0119\u017cne w<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>kasie <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>rachunkach <span class=\"_ _0\"></span>bankowych, depozyty <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ankowe p<span class=\"_ _0\"></span>\u0142atne <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>\u017c\u0105<span class=\"_ _0\"></span>danie, <span class=\"_ _0\"></span>inne <span class=\"_ _0\"></span>kr\u00f3tkoterminowe<span class=\"_ _1\"></span> inwestycje o wyso<span class=\"_ _1\"></span>kim stopniu p\u0142ynn<span class=\"_ _1\"></span>o\u015bci i o pierwotnym <span class=\"_ _1\"></span>terminie wyma<span class=\"_ _1\"></span>galno\u015bci<span class=\"ff4\"> </span>do trzech miesi\u0119cy. <span class=\"ff4\"> </span>Kredyty w rachu<span class=\"_ _1\"></span>nku bie\u017c\u0105cym s\u0105 pr<span class=\"_ _1\"></span>ezentowane w sko<span class=\"_ _1\"></span>nsolidowanym s<span class=\"_ _1\"></span>prawozdaniu z przep\u0142<span class=\"_ _1\"></span>yw\u00f3w pieni\u0119\u017cny<span class=\"_ _1\"></span>ch jako sk\u0142adnik <span class=\"_ _1\"></span>przep\u0142yw\u00f3w z<span class=\"_ _0\"></span> dzia\u0142al<span class=\"_ _1\"></span>no\u015bci finansowej.<span class=\"_ _1\"></span><span class=\"ff4\"> </span>Grupa <span class=\"_ _b\"> </span>wycenia <span class=\"_ _b\"> </span>\u015brodki <span class=\"_ _8\"> </span>pieni\u0119\u017cne <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>ich <span class=\"_ _8\"> </span>ekwiwalent<span class=\"_ _1\"></span>y <span class=\"_ _8\"> </span>we<span class=\"_ _1\"></span>d\u0142ug<span class=\"ff4\"> zamortyzowanego <span class=\"_ _b\"></span>kosztu, <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span></span>uwzgl\u0119dnieniem <span class=\"_ _b\"> </span>odpis\u00f3w <span class=\"_ _b\"> </span>aktualizuj\u0105cych <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>tytu\u0142<span class=\"_ _1\"></span>u <span class=\"_ _8\"> </span>oc<span class=\"_ _1\"></span>zekiwanych <span class=\"_ _b\"> </span>strat kredytowych.<span class=\"ff1\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Odpis aktualizuj\u0105<span class=\"_ _1\"></span>cy warto\u015b\u0107 \u015brod<span class=\"_ _1\"></span>k\u00f3w pieni\u0119\u017cnych i i<span class=\"_ _1\"></span>ch ekwiwalent\u00f3<span class=\"_ _1\"></span>w<span class=\"ffa\"> </span>Grupa <span class=\"_ _9\"></span>przeprowadza <span class=\"_ _9\"></span>szacunek <span class=\"_ _9\"></span>odp<span class=\"_ _0\"></span>is\u00f3w <span class=\"_ _9\"></span>aktualizuj\u0105cy<span class=\"_ _1\"></span>ch <span class=\"_ _9\"></span>wa<span class=\"_ _0\"></span>rto\u015b\u0107 <span class=\"_ _9\"></span>\u015brodk\u00f3w <span class=\"_ _b\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>ich <span class=\"_ _9\"></span>ekwiwalent\u00f3w <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _b\"></span>prawdop<span class=\"_ _1\"></span>odobie\u0144stwo <span class=\"_ _9\"></span>niewyp\u0142acalno\u015bci<span class=\"_ _1\"></span> ustalone <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>podstawie <span class=\"_ _9\"></span>zewn\u0119trznych <span class=\"_ _9\"></span>rati<span class=\"_ _1\"></span>ng\u00f3w <span class=\"_ _9\"></span>bank\u00f3w, <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>t\u00f3rych <span class=\"_ _9\"></span>utrzymy<span class=\"_ _1\"></span>wane <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _9\"></span>\u015brodki <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ieni\u0119\u017cn<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>publicz<span class=\"_ _1\"></span>nie <span class=\"_ _9\"></span>dost\u0119pnych <span class=\"_ _9\"></span>info<span class=\"_ _0\"></span><span class=\"ff4\">rmacji <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>gencji <span class=\"_ _9\"></span>rating<span class=\"_ _1\"></span>owych </span>dotycz\u0105cych <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rawdopod<span class=\"_ _1\"></span>obie\u0144stwa <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iewyp\u0142acalno\u015b<span class=\"_ _1\"></span>ci <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>licza <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>czekiwan\u0105 <span class=\"_ _0\"></span>strat\u0119 <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>arciu <span class=\"_ _9\"></span>o <span class=\"_ _0\"></span>te <span class=\"_ _9\"></span>prawdopodobie\u0144stwa, <span class=\"_ _0\"></span>horyzont <span class=\"_ _9\"></span>ekspozycji <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>ryzyko <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>redytow<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span><span class=\"ff4\"> </span>oraz w oparciu o <span class=\"ff5\">oc<span class=\"_ _1\"></span>zekiwan\u0105 stop\u0119 od<span class=\"_ _1\"></span>zysku.<span class=\"ff4\"> </span></span>Dla \u015brodk\u00f3w pie<span class=\"_ _1\"></span>ni\u0119\u017cnych i ich ekwi<span class=\"_ _1\"></span>walent\u00f3w w zwi\u0105<span class=\"_ _1\"></span>zku z niskim ryzyki<span class=\"_ _1\"></span>em kredytowym <span class=\"_ _1\"></span>przyj<span class=\"_ _0\"></span>muje si\u0119 3 mie<span class=\"_ _1\"></span>si\u0119czny horyzont e<span class=\"_ _1\"></span>kspozycji na ryzyko kr<span class=\"_ _1\"></span>edytowe.<span class=\"_ _1c\"> </span>\u015aRODKI PIENI\u0118\u017bNE I ICH EKWIWALENTY<span class=\"ff2\"> </span>Nota 31.12.2023 31.12.2022 \u015arodki pieni\u0119\u017cne w <span class=\"_ _1\"></span>banku i w kasie<span class=\"ff1\"> </span>779,2 181,6 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>779,3 181,6 odpis aktualizuj\u0105c<span class=\"_ _1\"></span>y<span class=\"ff4\"> </span>(0,1) - Kr\u00f3tkoterminowe d<span class=\"_ _1\"></span>epozyty bankow<span class=\"_ _1\"></span>e, w tym:<span class=\"ff1\"> </span>1 911,6 4 656,3 Lokaty bankowe 1 908,4 4 645,5 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff1\"> </span>1 908,9 4 646,6 odpis aktualizuj\u0105c<span class=\"_ _1\"></span>y<span class=\"ff4\"> </span>(0,5) (1,1) Odsetki zarachowa<span class=\"_ _1\"></span>ne od lokat 3,2 10,8 RAZEM 9.1 2 690,8 4 837,9 w tym: o <span class=\"ff7\">ogranic<span class=\"_ _1\"></span>zonej mo\u017cliwo\u015bci d<span class=\"_ _1\"></span>ysponowania<span class=\"ff1\"> </span></span>113,3 101,3<span class=\"_ _1c\"> </span>Warto\u015b\u0107 <span class=\"_ _b\"></span>\u015brodk\u00f3w <span class=\"_ _8\"> </span>pieni\u0119\u017cnych <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>ograniczonej <span class=\"_ _b\"> </span>mo\u017cl<span class=\"_ _0\"></span>iwo\u015bci <span class=\"_ _b\"></span>dysponowania <span class=\"_ _b\"></span>na <span class=\"_ _b\"> </span>dzi<span class=\"_ _0\"></span>e\u0144 <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>grudnia <span class=\"_ _8\"> </span>2023 <span class=\"_ _b\"></span>roku <span class=\"_ _b\"></span>wy<span class=\"_ _0\"></span>nosi <span class=\"_ _b\"></span>113,3<span class=\"_ _0\"></span><span class=\"ff1\"> mln <span class=\"_ _b\"> </span>PL<span class=\"_ _0\"></span>N <span class=\"_ _b\"></span>(31 grudnia </span>2022<span class=\"ls0\"> <span class=\"ff7\">roku: 10<span class=\"_ _1\"></span>1,3 <span class=\"_ _1\"></span>mln <span class=\"_ _1\"></span>PLN) <span class=\"_ _1\"></span>i ob<span class=\"_ _1\"></span>ejmuje <span class=\"_ _1\"></span>\u015brodki <span class=\"_ _1\"></span>zgromadzone <span class=\"_ _1\"></span>na<span class=\"ff1\"> rachunku <span class=\"_ _1\"></span>VAT w<span class=\"_ _1\"></span> ramach <span class=\"_ _1\"></span>split <span class=\"_ _1\"></span>payment, <span class=\"_ _5\"></span>wadia, dotacje, <span class=\"_ _1\"></span>zabezpieczenia <span class=\"_ _1\"></span><span class=\"ff7\">nale\u017cytego </span></span></span></span>wykonania <span class=\"_ _9\"></span>umowy <span class=\"_ _b\"></span>oraz <span class=\"_ _b\"></span>\u015brodki <span class=\"_ _b\"></span>otrzymane <span class=\"_ _9\"></span>przez <span class=\"_ _b\"></span>JZR <span class=\"_ _9\"></span>na <span class=\"_ _b\"></span>podstawie <span class=\"_ _b\"></span>umowy <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>Ministr<span class=\"_ _0\"></span>em <span class=\"_ _9\"></span>Skarbu <span class=\"_ _b\"></span>Pa\u0144stwa <span class=\"_ _9\"></span>o <span class=\"_ _b\"></span>udzielenie <span class=\"_ _b\"></span>wsparcia <span class=\"_ _b\"></span>nieb\u0119d\u0105ce<span class=\"_ _0\"></span><span class=\"ff1 ls3\">go </span>pomoc\u0105 publiczn\u0105 z pr<span class=\"_ _0\"></span>zeznaczeniem na realizacj\u0119 <span class=\"_ _0\"></span>okre\u015blonych inwestycji. Grupa w toku prowadzonej dzia\u0142alno\u015bci<span class=\"_ _0\"></span> na bie<span class=\"_ _9\"></span>\u017c\u0105co reguluje p\u0142atno\u015bci z <span class=\"ff7\">powy\u017cszych tytu\u0142\u00f3w.<span class=\"_ _1c\"> </span></span>\u015arodki <span class=\"_ _5\"></span>pieni\u0119\u017cne <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>ich <span class=\"_ _1\"></span>ekwiwalenty <span class=\"_ _5\"></span>zosta\u0142y <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span>aklasyfikowane <span class=\"_ _5\"></span>na <span class=\"_ _5\"></span>31 grudnia <span class=\"_ _6\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _5\"></span>roku <span class=\"_ _1\"></span>oraz <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>grudnia 2022 <span class=\"_ _5\"></span>roku <span class=\"_ _5\"></span>do Sto<span class=\"_ _1\"></span>pnia <span class=\"_ _5\"></span>1 <span class=\"_ _1\"></span>kla<span class=\"ff1\">syfi<span class=\"_ _0\"></span>kacji <span class=\"_ _5\"></span>pod <span class=\"ff7\">k\u0105tem </span></span>utraty ich warto\u015bci, ze wzgl\u0119du na<span class=\"_ _1\"></span> wysok\u0105 ocen\u0119 jako\u015bci kredytowej, a poten<span class=\"_ _1\"></span>cjalny odpis jest nieistotny, st\u0105d nie <span class=\"_ _1\"></span>zaprezentowano ruch\u00f3w na <span class=\"_ _1\"></span>tym odpisie <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>roku 20<span class=\"_ _1\"></span>23 i <span class=\"_ _1\"></span>2022. <span class=\"_ _1\"></span>Ujawnienia dotycz\u0105ce <span class=\"_ _5\"></span>oceny jako\u015bci kredytow<span class=\"_ _1\"></span>ej w<span class=\"_ _1\"></span>ed\u0142ug <span class=\"_ _1\"></span>zewn\u0119trznych rating\u00f3w<span class=\"_ _1\"></span> oraz <span class=\"_ _1\"></span>informacja <span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>tem<span class=\"_ _0\"></span><span class=\"ff1\">at <span class=\"_ _1\"></span>koncentracji </span>ryzyka kredytowego przedstawiono w Nocie 9.5.1(d).<span class=\"_ _1c\"> </span> Struktura walutowa \u015brodk\u00f3w pieni\u0119\u017cnych i ich ekwiwalent\u00f3w Grupy po przeliczeniu na PLN<span class=\"_ _1\"></span> przedstawia si\u0119 nast\u0119puj\u0105co:<span class=\"_ _0\"></span><span class=\"ff1\"> </span>31.12.2023 31.12.2022 PLN \u015arodki pieni\u0119\u017cne w <span class=\"_ _1\"></span>banku i w kasie<span class=\"ff1\"> </span>714,4 157,1 Kr\u00f3tkoterminowe d<span class=\"_ _1\"></span>epozyty bankow<span class=\"_ _1\"></span>e<span class=\"ff1\"> </span>1 868,1 4 604,7 RAZEM<span class=\"fs1\"> </span>2 582,5 4 761,8<span class=\"fs1\"> </span>EUR \u015arodki pieni\u0119\u017cne w <span class=\"_ _1\"></span>banku i w kasie<span class=\"ff1\"> </span>38,8 21,5 Kr\u00f3tkoterminowe d<span class=\"_ _1\"></span>epozyty bankow<span class=\"_ _1\"></span>e<span class=\"ff1\"> </span>43,5 51,6 RAZEM<span class=\"fs1\"> </span>82,3 73,1 USD \u015arodki pieni\u0119\u017cne w <span class=\"_ _1\"></span>banku i w kasie<span class=\"ff1\"> </span>24,5 2,4 RAZEM<span class=\"fs1\"> </span>24,5 2,4<span class=\"fs1\"> </span>CZK \u015arodki pieni\u0119\u017cne w <span class=\"_ _1\"></span><span class=\"ff1\">banku i w kasie </span>1,5 0,6 RAZEM<span class=\"fs1\"> </span>1,5 0,6<span class=\"fs1\"> </span>RAZEM 2 690,8 4 837,9 Sk\u0142adniki <span class=\"_ _12\"> </span>\u015brodk\u00f3w <span class=\"_ _12\"> </span>pieni\u0119\u017cnych <span class=\"_ _12\"> </span>i <span class=\"_ _12\"> </span>ich <span class=\"_ _12\"> </span>ekwiwalent\u00f3w <span class=\"_ _10\"> </span>w <span class=\"_ _11\"> </span>skonsolidowanym <span class=\"_ _12\"> </span>sprawozdaniu <span class=\"_ _12\"> </span>z <span class=\"_ _12\"> </span>przep\u0142y<span class=\"_ _0\"></span>w\u00f3w <span class=\"_ _12\"> </span>pieni\u0119\u017cnych <span class=\"_ _12\"> </span>i<span class=\"_ _0\"></span><span class=\"ff1\"> skonsoli<span class=\"_ _0\"></span>dowanym </span>sprawozdaniu z sytuacji finansowej s\u0105 to\u017csame.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-504": {
   "value": "ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>\u015aRODKI PIENI\u0118<span class=\"_ _1\"></span>\u017bNE I ICH EKWIW<span class=\"_ _1\"></span>ALENTY<span class=\"ffa\"> </span>\u015arodki <span class=\"_ _0\"></span>pieni\u0119\u017cne <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>ich <span class=\"_ _0\"></span>ekwiwalenty <span class=\"_ _0\"></span>obejmuj\u0105 \u015brodki <span class=\"_ _9\"></span>pieni\u0119\u017cne w<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>kasie <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>rachunkach <span class=\"_ _0\"></span>bankowych, depozyty <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ankowe p<span class=\"_ _0\"></span>\u0142atne <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>\u017c\u0105<span class=\"_ _0\"></span>danie, <span class=\"_ _0\"></span>inne <span class=\"_ _0\"></span>kr\u00f3tkoterminowe<span class=\"_ _1\"></span> inwestycje o wyso<span class=\"_ _1\"></span>kim stopniu p\u0142ynn<span class=\"_ _1\"></span>o\u015bci i o pierwotnym <span class=\"_ _1\"></span>terminie wyma<span class=\"_ _1\"></span>galno\u015bci<span class=\"ff4\"> </span>do trzech miesi\u0119cy. <span class=\"ff4\"> </span>Kredyty w rachu<span class=\"_ _1\"></span>nku bie\u017c\u0105cym s\u0105 pr<span class=\"_ _1\"></span>ezentowane w sko<span class=\"_ _1\"></span>nsolidowanym s<span class=\"_ _1\"></span>prawozdaniu z przep\u0142<span class=\"_ _1\"></span>yw\u00f3w pieni\u0119\u017cny<span class=\"_ _1\"></span>ch jako sk\u0142adnik <span class=\"_ _1\"></span>przep\u0142yw\u00f3w z<span class=\"_ _0\"></span> dzia\u0142al<span class=\"_ _1\"></span>no\u015bci finansowej.<span class=\"_ _1\"></span><span class=\"ff4\"> </span>Grupa <span class=\"_ _b\"> </span>wycenia <span class=\"_ _b\"> </span>\u015brodki <span class=\"_ _8\"> </span>pieni\u0119\u017cne <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>ich <span class=\"_ _8\"> </span>ekwiwalent<span class=\"_ _1\"></span>y <span class=\"_ _8\"> </span>we<span class=\"_ _1\"></span>d\u0142ug<span class=\"ff4\"> zamortyzowanego <span class=\"_ _b\"></span>kosztu, <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span></span>uwzgl\u0119dnieniem <span class=\"_ _b\"> </span>odpis\u00f3w <span class=\"_ _b\"> </span>aktualizuj\u0105cych <span class=\"_ _b\"> </span>z <span class=\"_ _8\"> </span>tytu\u0142<span class=\"_ _1\"></span>u <span class=\"_ _8\"> </span>oc<span class=\"_ _1\"></span>zekiwanych <span class=\"_ _b\"> </span>strat kredytowych.<span class=\"ff1\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Odpis aktualizuj\u0105<span class=\"_ _1\"></span>cy warto\u015b\u0107 \u015brod<span class=\"_ _1\"></span>k\u00f3w pieni\u0119\u017cnych i i<span class=\"_ _1\"></span>ch ekwiwalent\u00f3<span class=\"_ _1\"></span>w<span class=\"ffa\"> </span>Grupa <span class=\"_ _9\"></span>przeprowadza <span class=\"_ _9\"></span>szacunek <span class=\"_ _9\"></span>odp<span class=\"_ _0\"></span>is\u00f3w <span class=\"_ _9\"></span>aktualizuj\u0105cy<span class=\"_ _1\"></span>ch <span class=\"_ _9\"></span>wa<span class=\"_ _0\"></span>rto\u015b\u0107 <span class=\"_ _9\"></span>\u015brodk\u00f3w <span class=\"_ _b\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>ich <span class=\"_ _9\"></span>ekwiwalent\u00f3w <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _b\"></span>prawdop<span class=\"_ _1\"></span>odobie\u0144stwo <span class=\"_ _9\"></span>niewyp\u0142acalno\u015bci<span class=\"_ _1\"></span> ustalone <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>podstawie <span class=\"_ _9\"></span>zewn\u0119trznych <span class=\"_ _9\"></span>rati<span class=\"_ _1\"></span>ng\u00f3w <span class=\"_ _9\"></span>bank\u00f3w, <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>t\u00f3rych <span class=\"_ _9\"></span>utrzymy<span class=\"_ _1\"></span>wane <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _9\"></span>\u015brodki <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ieni\u0119\u017cn<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>publicz<span class=\"_ _1\"></span>nie <span class=\"_ _9\"></span>dost\u0119pnych <span class=\"_ _9\"></span>info<span class=\"_ _0\"></span><span class=\"ff4\">rmacji <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>gencji <span class=\"_ _9\"></span>rating<span class=\"_ _1\"></span>owych </span>dotycz\u0105cych <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rawdopod<span class=\"_ _1\"></span>obie\u0144stwa <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iewyp\u0142acalno\u015b<span class=\"_ _1\"></span>ci <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>licza <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>czekiwan\u0105 <span class=\"_ _0\"></span>strat\u0119 <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>arciu <span class=\"_ _9\"></span>o <span class=\"_ _0\"></span>te <span class=\"_ _9\"></span>prawdopodobie\u0144stwa, <span class=\"_ _0\"></span>horyzont <span class=\"_ _9\"></span>ekspozycji <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>ryzyko <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>redytow<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span><span class=\"ff4\"> </span>oraz w oparciu o <span class=\"ff5\">oc<span class=\"_ _1\"></span>zekiwan\u0105 stop\u0119 od<span class=\"_ _1\"></span>zysku.<span class=\"ff4\"> </span></span>Dla \u015brodk\u00f3w pie<span class=\"_ _1\"></span>ni\u0119\u017cnych i ich ekwi<span class=\"_ _1\"></span>walent\u00f3w w zwi\u0105<span class=\"_ _1\"></span>zku z niskim ryzyki<span class=\"_ _1\"></span>em kredytowym <span class=\"_ _1\"></span>przyj<span class=\"_ _0\"></span>muje si\u0119 3 mie<span class=\"_ _1\"></span>si\u0119czny horyzont e<span class=\"_ _1\"></span>kspozycji na ryzyko kr<span class=\"_ _1\"></span>edytowe.<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "<div class=\"c wc h76 gsa88\"><div class=\"t m0 x1a h17 y20e ff2 fs4 fc2 sc0 ls0 ws0\">Nota </div></div><div class=\"c w3c h76 gsa89\"><div class=\"t m0 x49 h17 y20e ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w3b h76 gsa8a\"><div class=\"t m0 x5e h17 y20e ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w8e h6f gsa8b\"><div class=\"t m0 x0 h16 y253 ff7 fs4 fc0 sc0 ls0 ws0\">\u015arodki pieni\u0119\u017cne w <span class=\"_ _1\"></span>banku i w kasie<span class=\"ff1\"> </span></div></div><div class=\"c w3c h6f gsa8c\"><div class=\"t m0 x2c h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">779,2 </div></div><div class=\"c w3b h6f gsa8d\"><div class=\"t m0 x1b h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">181,6 </div></div><div class=\"c w8e h78 gsa8e\"><div class=\"t m0 x43 h10 y88f ff5 fs4 fc0 sc0 ls0 ws0\">warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span></div></div><div class=\"c w3c h78 gsa8f\"><div class=\"t m0 x2c h10 y88f ff4 fs4 fc0 sc0 ls0 ws0\">779,3 </div></div><div class=\"c w3b h78 gsa90\"><div class=\"t m0 x1b h10 y88f ff4 fs4 fc0 sc0 ls0 ws0\">181,6 </div></div><div class=\"c w8e h70 gsa91\"><div class=\"t m0 x43 h10 y12 ff5 fs4 fc0 sc0 ls0 ws0\">odpis aktualizuj\u0105c<span class=\"_ _1\"></span>y<span class=\"ff4\"> </span></div></div><div class=\"c w3c h70 gsa92\"><div class=\"t m0 x39 h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">(0,1) </div></div><div class=\"c w3b h70 gsa93\"><div class=\"t m0 x2b h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8e h70 gsa94\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Kr\u00f3tkoterminowe d<span class=\"_ _1\"></span>epozyty bankow<span class=\"_ _1\"></span>e, w tym:<span class=\"ff1\"> </span></div></div><div class=\"c w3c h70 gsa95\"><div class=\"t m0 x72 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">1 911,6 </div></div><div class=\"c w3b h70 gsa96\"><div class=\"t m0 x2a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">4 656,3 </div></div><div class=\"c w8e h70 gsa97\"><div class=\"t m0 x65 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Lokaty bankowe </div></div><div class=\"c w3c h70 gsa98\"><div class=\"t m0 x72 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">1 908,4 </div></div><div class=\"c w3b h70 gsa99\"><div class=\"t m0 x2a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">4 645,5 </div></div><div class=\"c w8e h70 gsa9a\"><div class=\"t m0 x43 h16 y12 ff5 fs4 fc0 sc0 ls0 ws0\">warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w3c h70 gsa9b\"><div class=\"t m0 x72 h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">1 908,9 </div></div><div class=\"c w3b h70 gsa9c\"><div class=\"t m0 x2a h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">4 646,6 </div></div><div class=\"c w8e h6f gsa9d\"><div class=\"t m0 x43 h10 y253 ff5 fs4 fc0 sc0 ls0 ws0\">odpis aktualizuj\u0105c<span class=\"_ _1\"></span>y<span class=\"ff4\"> </span></div></div><div class=\"c w3c h6f gsa9e\"><div class=\"t m0 x39 h10 y253 ff4 fs4 fc0 sc0 ls0 ws0\">(0,5) </div></div><div class=\"c w3b h6f gsa9f\"><div class=\"t m0 x3e h10 y253 ff4 fs4 fc0 sc0 ls0 ws0\">(1,1) </div></div><div class=\"c w8e h70 gsaa0\"><div class=\"t m0 x65 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Odsetki zarachowa<span class=\"_ _1\"></span>ne od lokat </div></div><div class=\"c w3c h70 gsaa1\"><div class=\"t m0 x2b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">3,2 </div></div><div class=\"c w3b h70 gsaa2\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">10,8 </div></div><div class=\"c w8e hc7 gsaa3\"><div class=\"t m0 x4 h17 y11c ff2 fs4 fcb sc0 ls0 ws0\">RAZEM </div></div><div class=\"c wc hc7 gsaa4\"><div class=\"t m0 x2e h16 y11c ff1 fs4 fc2 sc0 ls0 ws0\">9.1 </div></div><div class=\"c w3c hc7 gsaa5\"><div class=\"t m0 x72 h17 y11c ff2 fs4 fcb sc0 ls0 ws0\">2 690,8 </div></div><div class=\"c w3b hc7 gsaa6\"><div class=\"t m0 x2a h17 y11c ff2 fs4 fcb sc0 ls0 ws0\">4 837,9 </div></div><div class=\"c w8e h70 gsaa7\"><div class=\"t m0 x65 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">w tym: o <span class=\"ff7\">ogranic<span class=\"_ _1\"></span>zonej mo\u017cliwo\u015bci d<span class=\"_ _1\"></span>ysponowania<span class=\"ff1\"> </span></span></div></div><div class=\"c w3c h70 gsaa8\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">113,3 </div></div><div class=\"c w3b h70 gsaa9\"><div class=\"t m0 x1b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">101,3<span class=\"_ _1c\"> </span> </div></div>Warto\u015b\u0107 <span class=\"_ _b\"></span>\u015brodk\u00f3w <span class=\"_ _8\"> </span>pieni\u0119\u017cnych <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>ograniczonej <span class=\"_ _b\"> </span>mo\u017cl<span class=\"_ _0\"></span>iwo\u015bci <span class=\"_ _b\"></span>dysponowania <span class=\"_ _b\"></span>na <span class=\"_ _b\"> </span>dzi<span class=\"_ _0\"></span>e\u0144 <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>grudnia <span class=\"_ _8\"> </span>2023 <span class=\"_ _b\"></span>roku <span class=\"_ _b\"></span>wy<span class=\"_ _0\"></span>nosi <span class=\"_ _b\"></span>113,3<span class=\"_ _0\"></span><span class=\"ff1\"> mln <span class=\"_ _b\"> </span>PL<span class=\"_ _0\"></span>N <span class=\"_ _b\"></span>(31 grudnia </span>2022<span class=\"ls0\"> <span class=\"ff7\">roku: 10<span class=\"_ _1\"></span>1,3 <span class=\"_ _1\"></span>mln <span class=\"_ _1\"></span>PLN) <span class=\"_ _1\"></span>i ob<span class=\"_ _1\"></span>ejmuje <span class=\"_ _1\"></span>\u015brodki <span class=\"_ _1\"></span>zgromadzone <span class=\"_ _1\"></span>na<span class=\"ff1\"> rachunku <span class=\"_ _1\"></span>VAT w<span class=\"_ _1\"></span> ramach <span class=\"_ _1\"></span>split <span class=\"_ _1\"></span>payment, <span class=\"_ _5\"></span>wadia, dotacje, <span class=\"_ _1\"></span>zabezpieczenia <span class=\"_ _1\"></span><span class=\"ff7\">nale\u017cytego </span></span></span></span>wykonania <span class=\"_ _9\"></span>umowy <span class=\"_ _b\"></span>oraz <span class=\"_ _b\"></span>\u015brodki <span class=\"_ _b\"></span>otrzymane <span class=\"_ _9\"></span>przez <span class=\"_ _b\"></span>JZR <span class=\"_ _9\"></span>na <span class=\"_ _b\"></span>podstawie <span class=\"_ _b\"></span>umowy <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>Ministr<span class=\"_ _0\"></span>em <span class=\"_ _9\"></span>Skarbu <span class=\"_ _b\"></span>Pa\u0144stwa <span class=\"_ _9\"></span>o <span class=\"_ _b\"></span>udzielenie <span class=\"_ _b\"></span>wsparcia <span class=\"_ _b\"></span>nieb\u0119d\u0105ce<span class=\"_ _0\"></span><span class=\"ff1 ls3\">go </span>pomoc\u0105 publiczn\u0105 z pr<span class=\"_ _0\"></span>zeznaczeniem na realizacj\u0119 <span class=\"_ _0\"></span>okre\u015blonych inwestycji. Grupa w toku prowadzonej dzia\u0142alno\u015bci<span class=\"_ _0\"></span> na bie<span class=\"_ _9\"></span>\u017c\u0105co reguluje p\u0142atno\u015bci z <span class=\"ff7\">powy\u017cszych tytu\u0142\u00f3w.<span class=\"_ _1c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "Nota 31.12.2023 31.12.2022 \u015arodki pieni\u0119\u017cne w <span class=\"_ _1\"></span>banku i w kasie<span class=\"ff1\"> </span>779,2 181,6 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>779,3 181,6 odpis aktualizuj\u0105c<span class=\"_ _1\"></span>y<span class=\"ff4\"> </span>(0,1) - Kr\u00f3tkoterminowe d<span class=\"_ _1\"></span>epozyty bankow<span class=\"_ _1\"></span>e, w tym:<span class=\"ff1\"> </span>1 911,6 4 656,3 Lokaty bankowe 1 908,4 4 645,5 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff1\"> </span>1 908,9 4 646,6 odpis aktualizuj\u0105c<span class=\"_ _1\"></span>y<span class=\"ff4\"> </span>(0,5) (1,1) Odsetki zarachowa<span class=\"_ _1\"></span>ne od lokat 3,2 10,8 RAZEM 9.1 2 690,8 4 837,9 w tym: o <span class=\"ff7\">ogranic<span class=\"_ _1\"></span>zonej mo\u017cliwo\u015bci d<span class=\"_ _1\"></span>ysponowania<span class=\"ff1\"> </span></span>113,3 101,3<span class=\"_ _1c\"> </span>31.12.2023 31.12.2022 PLN \u015arodki pieni\u0119\u017cne w <span class=\"_ _1\"></span>banku i w kasie<span class=\"ff1\"> </span>714,4 157,1 Kr\u00f3tkoterminowe d<span class=\"_ _1\"></span>epozyty bankow<span class=\"_ _1\"></span>e<span class=\"ff1\"> </span>1 868,1 4 604,7 RAZEM<span class=\"fs1\"> </span>2 582,5 4 761,8<span class=\"fs1\"> </span>EUR \u015arodki pieni\u0119\u017cne w <span class=\"_ _1\"></span>banku i w kasie<span class=\"ff1\"> </span>38,8 21,5 Kr\u00f3tkoterminowe d<span class=\"_ _1\"></span>epozyty bankow<span class=\"_ _1\"></span>e<span class=\"ff1\"> </span>43,5 51,6 RAZEM<span class=\"fs1\"> </span>82,3 73,1 USD \u015arodki pieni\u0119\u017cne w <span class=\"_ _1\"></span>banku i w kasie<span class=\"ff1\"> </span>24,5 2,4 RAZEM<span class=\"fs1\"> </span>24,5 2,4<span class=\"fs1\"> </span>CZK \u015arodki pieni\u0119\u017cne w <span class=\"_ _1\"></span><span class=\"ff1\">banku i w kasie </span>1,5 0,6 RAZEM<span class=\"fs1\"> </span>1,5 0,6<span class=\"fs1\"> </span>RAZEM 2 690,8 4 837,9",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepositsFromBanksExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "7.10.<span class=\"ffb ls0\"> <span class=\"ff3\">KAPITA\u0141 W\u0141ASNY<span class=\"ff2\"> </span></span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>KAPITA\u0141 PODS<span class=\"_ _1\"></span>TAWOWY<span class=\"ffa\"> </span>Akcje zwyk\u0142e z<span class=\"_ _0\"></span>alicza si\u0119 <span class=\"_ _0\"></span>do kapita\u0142u <span class=\"_ _0\"></span>podstawowego. Kapita\u0142 podstawowy ujmuje si\u0119 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wysoko\u015bci okre\u015blonej w<span class=\"_ _9\"></span><span class=\"ff4\"> st<span class=\"_ _1\"></span>atucie <span class=\"_ _0\"></span>i wpisanej w <span class=\"ff5\">rejestrze s\u0105dowym Jednostki </span></span>dominuj\u0105cej z uwz<span class=\"_ _1\"></span>gl\u0119dnieniem kore<span class=\"_ _1\"></span>kty z tytu\u0142<span class=\"ff4\">u hiperinflacji.<span class=\"_ _1c\"> </span></span>NADWY\u017bKA WA<span class=\"_ _1\"></span>RTO\u015aCI EMISY<span class=\"_ _1\"></span>JNEJ AKC<span class=\"_ _1\"></span>JI NAD ICH WARO<span class=\"_ _1\"></span>\u015aCI\u0104 NOMINAL<span class=\"_ _1\"></span>N\u0104<span class=\"ffa\"> </span>Kapita\u0142 ten tworzon<span class=\"_ _1\"></span>y jest w wysoko<span class=\"_ _1\"></span>\u015bci nadwy\u017cki cen<span class=\"_ _1\"></span>y emisyjnej akcji po<span class=\"_ _1\"></span>wy\u017cej ich war<span class=\"_ _1\"></span>to\u015bci nominalnej pom<span class=\"_ _1\"></span>niejszonej o koszty t<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span><span class=\"ff4\">j emisji. </span>KAPITA\u0141 Z TYT<span class=\"_ _1\"></span>U\u0141U WYCENY INST<span class=\"_ _1\"></span>RUMENT\u00d3W FI<span class=\"_ _1\"></span>NANSOWYCH<span class=\"ffa\"> </span>Kapita\u0142  z <span class=\"_ _8\"> </span>tytu\u0142u <span class=\"_ _8\"> </span>wyceny  in<span class=\"_ _1\"></span>strument\u00f3w <span class=\"_ _8\"> </span>finansowych <span class=\"_ _8\"> </span>obejmuje <span class=\"_ _8\"> </span>wycen\u0119 <span class=\"_ _8\"> </span>instrument\u00f3w  z<span class=\"_ _1\"></span>abezpieczaj\u0105cyc<span class=\"_ _1\"></span>h  przysz\u0142<span class=\"_ _1\"></span>e  przep\u0142y<span class=\"_ _1\"></span>wy  pie<span class=\"_ _1\"></span>ni\u0119\u017cna <span class=\"_ _d\"> </span>s<span class=\"_ _1\"></span>pe\u0142niaj\u0105cych <span class=\"_ _8\"> </span>kryteria<span class=\"_ _1\"></span> rachunkowo\u015bci zab<span class=\"_ _1\"></span>ezpiecze\u0144 przep\u0142y<span class=\"_ _1\"></span>w\u00f3w pieni\u0119\u017cnych (N<span class=\"_ _1\"></span>ota 9.4) po pom<span class=\"_ _1\"></span>niejszeniu o efe<span class=\"ff4\">kt podatku odro<span class=\"_ _1\"></span>czonego.  </span>ZYSKI ZATRZY<span class=\"_ _1\"></span>MANE Zyski <span class=\"_ _9\"></span>zatrzymane <span class=\"_ _0\"></span>obejmuj\u0105 <span class=\"_ _9\"></span>kapita\u0142 <span class=\"_ _9\"></span>zapasowy <span class=\"_ _0\"></span>two<span class=\"_ _0\"></span>rzony <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>wykorzystywany <span class=\"_ _9\"></span>zgodnie <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>ustaw\u0105 <span class=\"_ _9\"></span>Kodek<span class=\"_ _1\"></span>s <span class=\"_ _9\"></span>Sp\u00f3\u0142ek <span class=\"_ _9\"></span>Handlow<span class=\"_ _1\"></span>ych, <span class=\"_ _9\"></span>kapita\u0142 <span class=\"_ _9\"></span>rezer<span class=\"_ _0\"></span><span class=\"ff4\">wowy <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>przeznaczenie<span class=\"_ _5\"></span>m </span>na<span class=\"ls0\"> <span class=\"ff5\">sfinansowa<span class=\"_ _1\"></span>nie programu inwestycyjnego, zysk/(str<span class=\"_ _1\"></span>at\u0119) netto bie\u017c\u0105<span class=\"_ _0\"></span>cego okresu sprawozdawczego, niepodzielone wyniki lat ubieg\u0142ych, zyski/(straty) aktuarialne<span class=\"_ _1\"></span> </span></span>dotycz\u0105ce \u015bwiadcz<span class=\"_ _1\"></span>e\u0144 po okresie zatr<span class=\"_ _1\"></span>udnienia, pozost<span class=\"_ _1\"></span>a\u0142e kapita\u0142y twor<span class=\"_ _1\"></span>zone i wykorzyst<span class=\"_ _1\"></span>ywane wed\u0142ug z<span class=\"_ _1\"></span>asad okre\u015blonych prz<span class=\"_ _1\"></span>episami<span class=\"_ _0\"></span><span class=\"ff4\"> prawa. </span>DYWIDENDY P\u0142atno\u015bci <span class=\"_ _9\"></span>dywidend <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>a<span class=\"ff4\"> <span class=\"_ _9\"></span></span>rzecz <span class=\"_ _9\"></span>akcjonariuszy <span class=\"_ _9\"></span>uj<span class=\"_ _1\"></span>muje <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>jako <span class=\"_ _9\"></span>zobowi\u0105zanie <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>skon<span class=\"_ _1\"></span>solidowanym <span class=\"_ _9\"></span>sprawozd<span class=\"_ _1\"></span>aniu <span class=\"_ _9\"></span>finansowym <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupy <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>okresie, <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>kt\u00f3rym <span class=\"_ _9\"></span>nast\u0105pi\u0142o<span class=\"_ _1\"></span> ich <span class=\"ff5\">zatwierdzeni<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>przez <span class=\"_ _9\"></span>akcjonariuszy. <span class=\"_ _9\"></span>Wska\u017anik <span class=\"_ _9\"></span>dywidendy <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>akcj\u0119 <span class=\"_ _9\"></span>wylicza <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>jako <span class=\"_ _9\"></span>iloraz <span class=\"_ _9\"></span>dywidend<span class=\"_ _1\"></span>y <span class=\"_ _9\"></span>przypadaj\u0105cej <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>akcjonariu<span class=\"_ _0\"></span>szy <span class=\"_ _9\"></span>Jednostki <span class=\"_ _9\"></span>dominuj\u0105cej </span>oraz <span class=\"ff5\">liczby akcji <span class=\"_ _1\"></span>zwyk\u0142ych na dzie\u0144 <span class=\"_ _1\"></span>dywidendy.<span class=\"_ _1c\"> </span></span>7.10.1.<span class=\"ffb\"> <span class=\"ff3\">KAPITA\u0141 PODSTAWOWY<span class=\"_ _1c\"> </span></span></span> Liczba akcji (szt.) Akcje zwyk\u0142e<span class=\"ff2\"> </span>warto\u015b\u0107 nominaln<span class=\"_ _1\"></span>a<span class=\"ff2\"> </span>Korekta hiperinflacyjna Razem Stan na 31 grudnia 2<span class=\"_ _1\"></span>023 roku 117 411 596 587,0 664,9 1 251,9 Stan na 31 grudnia 2<span class=\"_ _1\"></span>022 roku 117 411 596 587,0 664,9 1 251,9 Na <span class=\"_ _11\"> </span>dzie\u0144 <span class=\"_ _12\"> </span>31 <span class=\"_ _11\"> </span>gr<span class=\"_ _0\"></span>udnia <span class=\"_ _11\"> </span>2023 <span class=\"_ _12\"> </span>roku <span class=\"_ _11\"> </span>kapita\u0142 <span class=\"_ _12\"> </span>zak\u0142adowy <span class=\"_ _11\"> </span>J<span class=\"_ _0\"></span>SW <span class=\"_ _11\"> </span>wynosi\u0142 <span class=\"_ _12\"> </span>587<span class=\"ff1\"> <span class=\"ls3\">057</span> </span>9<span class=\"_ _0\"></span>80,00 <span class=\"_ _11\"> </span>PLN <span class=\"_ _12\"> </span>i <span class=\"_ _11\"> </span>dzieli<span class=\"_ _0\"></span>\u0142 <span class=\"_ _11\"> </span>si<span class=\"_ _0\"></span>\u0119 <span class=\"_ _11\"> </span>na <span class=\"_ _12\"> </span>117<span class=\"ff1\"> 411 </span>596 <span class=\"_ _12\"> </span>akcji <span class=\"_ _12\"> </span>zwyk\u0142ych nieuprzywilejowanych <span class=\"_ _8\"> </span>co <span class=\"ls3\">do</span> <span class=\"ff7\">g\u0142osu, <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>pe\u0142ni <span class=\"_ _8\"> </span>op\u0142aconych, <span class=\"_ _8\"> </span>o <span class=\"_ _e\"> </span>warto\u015bci <span class=\"_ _8\"> </span>nominalnej <span class=\"_ _8\"> </span>5,00 <span class=\"_ _8\"> </span>PLN <span class=\"_ _8\"> </span>ka\u017cda. <span class=\"_ _8\"> </span>Na <span class=\"_ _8\"> </span>dzie\u0144 <span class=\"_ _e\"> </span>ko\u0144cz\u0105cy <span class=\"_ _8\"> </span>okres <span class=\"_ _8\"> </span>sprawozdawczy </span>wszystkie akcje <span class=\"_ _1\"></span>Jednostki dominuj\u0105c<span class=\"_ _1\"></span>ej by\u0142y w<span class=\"_ _1\"></span>yemitowane <span class=\"_ _1\"></span>i<span class=\"ff1\"> </span>zarejestr<span class=\"_ _0\"></span>owane. <span class=\"_ _1\"></span>Og\u00f3lna liczba g\u0142os\u00f3w<span class=\"_ _1\"></span> wynikaj\u0105ca <span class=\"_ _1\"></span>z w<span class=\"_ _1\"></span>szystkich wyemitowan<span class=\"_ _1\"></span>ych przez JSW akcji odpowiada 117 <span class=\"ls3\">411</span> <span class=\"ff7\">596 g\u0142osom na</span> Walnym Zgromadzeniu JSW. Kapita\u0142 zak\u0142adowy Jednostki dominuj\u0105cej na dzie\u0144 31 grudnia 2023 roku sk\u0142ada si\u0119 z nast\u0119puj\u0105cych serii akcji:<span class=\"ff1\"> </span>Seria Liczba akcji (szt.) A 99<span class=\"ls0\"> 524 020 </span>B 9 325 580 C 2 157 886 D 6 404 110 RAZEM 117 411 596 Akcje wszystkich <span class=\"ff7\">powy\u017cszych serii maj\u0105 takie same praw<span class=\"_ _1\"></span>a.<span class=\"_ _0\"></span><span class=\"ff1\"> </span></span>Na <span class=\"_ _8\"> </span>dzie\u0144 <span class=\"_ _8\"> </span>31 <span class=\"_ _8\"> </span>grudnia <span class=\"_ _8\"> </span>2023 <span class=\"_ _8\"> </span>roku <span class=\"_ _e\"> </span>i <span class=\"_ _8\"> </span>na <span class=\"_ _8\"> </span>dzie\u0144 <span class=\"_ _8\"> </span>zatwierdzenia <span class=\"_ _8\"> </span>niniejs<span class=\"_ _0\"></span>zego <span class=\"_ _8\"> </span>skonsolidowanego <span class=\"_ _8\"> </span>sprawozdania <span class=\"_ _8\"> </span>finansowego <span class=\"_ _8\"> </span>struktura <span class=\"_ _8\"> </span>akcjon<span class=\"_ _9\"></span><span class=\"ff1\">ariatu </span>JSW <span class=\"ff7\">przedstawia si\u0119 nast\u0119puj\u0105co*:</span> Akcjonariusz Ilo\u015b\u0107 akcji<span class=\"ff2\"> </span>Liczba g\u0142os\u00f3w <span class=\"_ _1\"></span>na<span class=\"ff2\"> </span>Walnym Zgromadz<span class=\"_ _1\"></span>eniu Procentowy ud<span class=\"_ _1\"></span>zia\u0142<span class=\"ff2\"> </span>w kapitale zak\u0142adowym<span class=\"ff2\"> </span>Procentowy ud<span class=\"_ _1\"></span>zia\u0142<span class=\"ff2\"> </span>w <span class=\"ff3\">og\u00f3lnej liczbie <span class=\"_ _1\"></span>g\u0142os\u00f3w </span>na<span class=\"ls0\"> Walnym <span class=\"_ _1\"></span>Zgromadzeni<span class=\"_ _1\"></span>u </span>Skarb Pa\u0144stwa <span class=\"ff1\"> </span>64<span class=\"ls0\"> 775 542 </span>64<span class=\"ls0\"> 775 542 </span>55,16% 55,16% Pozostali akcjonari<span class=\"_ _1\"></span>usze 52<span class=\"ls0\"> 636 054 </span>52<span class=\"ls0\"> 636 054 </span>44,84% 44,84% RAZEM 117 411 596 117 411 596 100,00% 100,00% *<span class=\"ls6\">    </span><span class=\"ff5\">Zgodnie <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>Raportem <span class=\"_ _0\"></span>bie\u017c\u0105cym <span class=\"_ _0\"></span>nr <span class=\"_ _0\"></span>18/2<span class=\"_ _0\"></span>024 z<span class=\"_ _0\"></span> dni<span class=\"_ _0\"></span>a 4 <span class=\"_ _0\"></span>kwietnia <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>akcjo<span class=\"_ _0\"></span>nariuszem p<span class=\"_ _0\"></span>osiadaj\u0105cym <span class=\"_ _0\"></span>co <span class=\"_ _0\"></span>najmniej <span class=\"_ _0\"></span>5% <span class=\"_ _0\"></span>g\u0142os<span class=\"_ _0\"></span>\u00f3w na <span class=\"_ _0\"></span>ostat<span class=\"_ _9\"></span></span>nim <span class=\"_ _0\"></span>Zwyczajnym <span class=\"_ _0\"></span>Walnym <span class=\"_ _0\"></span>Zgrom<span class=\"_ _0\"></span>adzeniu JS<span class=\"_ _0\"></span>W, kt\u00f3re odby\u0142o si\u0119 w<span class=\"ff4\"> <span class=\"_ _0\"></span></span>dniu 4 kwietnia 2024 rok<span class=\"_ _0\"></span>u by\u0142 Skarb Pa<span class=\"_ _0\"></span>\u0144stwa z liczb\u0105 g\u0142os\u00f3w 64 <span class=\"_ _0\"></span>387 333, co stanowi\u0142o 54,84% <span class=\"_ _0\"></span>udzia\u0142u w g\u0142osach og\u00f3\u0142em.<span class=\"_ _9\"></span><span class=\"ff4\"> </span>JSW <span class=\"_ _b\"></span>nie <span class=\"_ _8\"> </span>posiada <span class=\"_ _b\"></span>szczeg\u00f3\u0142owego <span class=\"_ _b\"></span>zestawienia <span class=\"_ _b\"></span>struktury <span class=\"_ _8\"> </span>akcjon<span class=\"_ _1\"></span>ariatu <span class=\"_ _b\"></span>na <span class=\"_ _b\"> </span>dzi<span class=\"_ _0\"></span>e\u0144 <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>grudnia <span class=\"_ _8\"> </span>2023 <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _b\"></span>ani <span class=\"_ _8\"> </span>na <span class=\"_ _9\"></span>dzi<span class=\"_ _0\"></span>e\u0144 <span class=\"_ _b\"></span>zatwierdzenia <span class=\"_ _b\"></span>nin<span class=\"_ _9\"></span><span class=\"ff1\">iejszego </span>skonsolidowanego <span class=\"_ _5\"></span>sprawozdania fina<span class=\"ff7\">nsowego. <span class=\"_ _1\"></span>W <span class=\"_ _5\"></span>okr<span class=\"_ _0\"></span>esie <span class=\"_ _1\"></span>sprawozdawczym <span class=\"_ _5\"></span>J<span class=\"_ _0\"></span>SW <span class=\"_ _5\"></span>nie otrzyma\u0142a <span class=\"_ _1\"></span>informacji <span class=\"_ _5\"></span>o<span class=\"_ _0\"></span><span class=\"ff1\"> </span>przekroczeniu prog\u00f3w<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>procentowych </span>og\u00f3lnej <span class=\"_ _d\"> </span>licz<span class=\"_ _0\"></span>by <span class=\"_ _d\"> </span>g\u0142os\u00f3w <span class=\"_ _f\"> </span>okre\u015blonych <span class=\"_ _d\"> </span>w<span class=\"ff1\"> ar<span class=\"_ _0\"></span>t. <span class=\"_ _d\"> </span>69 <span class=\"_ _f\"> </span>ust. <span class=\"_ _f\"> </span>1 <span class=\"_ _d\"> </span><span class=\"ff4\">Ustawy <span class=\"_ _f\"> </span>o <span class=\"_ _d\"> </span>oferci<span class=\"_ _0\"></span>e <span class=\"_ _d\"> </span>publicznej <span class=\"_ _f\"> </span>i <span class=\"ff5\">warunkach <span class=\"_ _f\"> </span>wprowadzania <span class=\"_ _d\"> </span>instrument\u00f3w <span class=\"_ _f\"> </span>finansowych </span></span></span>do<span class=\"ls0\"> zorganizowanego <span class=\"_ _0\"></span>systemu <span class=\"_ _0\"></span>o<span class=\"ff5\">brotu <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>sp\u00f3\u0142kach <span class=\"_ _0\"></span>publicznych.<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _0\"></span><span class=\"ff7\">Jedynym <span class=\"_ _0\"></span>akcjonariuszem <span class=\"_ _0\"></span>JSW <span class=\"_ _0\"></span>posiadaj\u0105cym, <span class=\"_ _0\"></span>zar\u00f3wno <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>grudnia </span></span></span></span>2023 <span class=\"_ _9\"></span>roku, <span class=\"_ _b\"></span>jak <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>dzie\u0144 <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>atwierdzenia <span class=\"_ _b\"></span>i<span class=\"ff1\"> </span>publikacji <span class=\"_ _b\"></span>niniejszego <span class=\"_ _b\"></span>sprawozdania, <span class=\"_ _9\"></span>lic<span class=\"_ _0\"></span>zb\u0119 <span class=\"_ _9\"></span>akcji<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>stanowi\u0105c\u0105 <span class=\"_ _b\"></span>co <span class=\"_ _b\"></span>najmniej <span class=\"_ _b\"></span>5% <span class=\"_ _b\"></span>kapita\u0142u <span class=\"_ _9\"></span>zak\u0142adowego i <span class=\"ff7\">jednocze\u015bnie daj\u0105c\u0105 prawo do takiej samej liczby g\u0142os\u00f3w na Walnym Zgromadzeniu by\u0142 Skarb Pa\u0144stwa.<span class=\"_ _1c\"> </span></span>7.10.2.<span class=\"ffb\"> </span>ZYSKI ZATRZYMANE Zyski <span class=\"_ _1\"></span>zatrzymane <span class=\"_ _5\"></span>Grupy <span class=\"_ _5\"></span>Kapita\u0142owej Jastrz\u0119bskiej <span class=\"_ _5\"></span>Sp\u00f3\u0142ki <span class=\"_ _1\"></span>W\u0119glowej <span class=\"_ _5\"></span>S.A. <span class=\"_ _5\"></span>na <span class=\"_ _1\"></span>dzie\u0144 <span class=\"_ _5\"></span>31 grudnia <span class=\"_ _5\"></span>2023 <span class=\"_ _5\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _5\"></span>wynosi\u0142y <span class=\"_ _1\"></span>14<span class=\"_ _0\"></span><span class=\"ff1\"> 305,0 <span class=\"_ _5\"></span>mln <span class=\"_ _1\"></span>PLN <span class=\"_ _5\"></span>(na<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>31 <span class=\"_ _1\"></span>grudnia </span>2022 <span class=\"_ _b\"></span>roku <span class=\"_ _8\"> </span><span class=\"ff7\">wynosi\u0142y <span class=\"_ _b\"></span>13</span> <span class=\"ff7\">389,6 <span class=\"_ _8\"> </span>mln <span class=\"_ _b\"></span>PLN) <span class=\"_ _b\"> </span>i<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>na <span class=\"_ _8\"> </span>dzie\u0144 <span class=\"_ _b\"></span>ko\u0144cz\u0105cy <span class=\"_ _8\"> </span>okres <span class=\"_ _b\"></span>sprawozdawczy <span class=\"_ _b\"></span>sk\u0142ada\u0142y <span class=\"_ _8\"> </span>si\u0119 <span class=\"_ _b\"></span>g\u0142\u00f3wnie <span class=\"_ _8\"> </span>z <span class=\"_ _b\"></span> <span class=\"_ _8\"> </span>kapita\u0142u <span class=\"_ _b\"></span>zapasowego <span class=\"_ _b\"> </span>J<span class=\"_ _0\"></span>ednostki </span>dominuj\u0105cej w wysoko\u015bci 10<span class=\"ff1\"> 526,8 mln PLN (na 31 grudnia 2022 roku: 3 403,4 mln PLN).  </span>Kapita\u0142 <span class=\"_ _5\"></span>zapasowy <span class=\"_ _5\"></span>zosta\u0142<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>utworzony <span class=\"_ _1\"></span>g\u0142\u00f3wnie <span class=\"_ _5\"></span>z <span class=\"_ _5\"></span>odpi<span class=\"_ _0\"></span>s\u00f3w <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>zysku <span class=\"_ _5\"></span>wygenerowanego <span class=\"_ _5\"></span>prz<span class=\"_ _0\"></span>ez <span class=\"_ _5\"></span>JSW <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>poprzednich <span class=\"_ _1\"></span>okresach <span class=\"_ _5\"></span>sprawozdawczych. <span class=\"_ _5\"></span>Ponadto, zgodnie <span class=\"_ _5\"></span>z <span class=\"ff7\">wymogami <span class=\"_ _1\"></span>Kodeksu <span class=\"_ _5\"></span>Sp\u00f3\u0142e<span class=\"_ _0\"></span>k <span class=\"_ _5\"></span>Handlowych, <span class=\"_ _1\"></span>sp\u00f3\u0142ki <span class=\"_ _5\"></span>akcyjne <span class=\"_ _1\"></span>s\u0105 <span class=\"_ _5\"></span>obo<span class=\"_ _0\"></span>wi\u0105zane <span class=\"_ _5\"></span>utworzy\u0107 <span class=\"_ _1\"></span>kapita\u0142 <span class=\"_ _5\"></span>zapasowy <span class=\"_ _1\"></span>na <span class=\"_ _5\"></span>pokryci<span class=\"_ _0\"></span>e <span class=\"_ _5\"></span>straty. <span class=\"_ _1\"></span>O <span class=\"_ _5\"></span>u\u017cyciu <span class=\"_ _1\"></span>kapit<span class=\"_ _0\"></span>a\u0142u </span>zapasowego <span class=\"_ _9\"></span>rozstrzyga <span class=\"_ _b\"></span>Walne <span class=\"_ _b\"></span>Zgr<span class=\"ff7\">omadzenie <span class=\"_ _9\"></span>JSW, <span class=\"_ _b\"></span>jednak\u017ce <span class=\"_ _9\"></span>cz\u0119\u015bc<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>kapita\u0142u <span class=\"_ _9\"></span>zapasowego <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>wysoko\u015bci <span class=\"_ _9\"></span>j<span class=\"_ _0\"></span>ednej <span class=\"_ _9\"></span>trzeci<span class=\"_ _0\"></span>ej <span class=\"_ _9\"></span>kapita\u0142u <span class=\"_ _b\"></span>zak\u0142adowego </span>mo\u017cna u\u017cy\u0107 jedynie na pokrycie straty wykazanej w<span class=\"ff1\"> </span>jednostkowym sprawozdaniu finansowym i nie podlega ona podzia\u0142owi na inne cele.<div class=\"c w8 h4 gsaab\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h54 y19f ff2 fs1 fc0 sc0 ls0 ws0\">7.10.3.<span class=\"ffb\"> <span class=\"ff3\">UDZIA\u0141Y NIEKONTROLUJ\u0104CE</span></span> </div><div class=\"t m0 x8 h3 y1ef ff1 fs1 fc0 sc0 ls19 ws0\">Po<span class=\"ff7 ls0\">ni\u017csza tabela przedstawia szczeg\u00f3\u0142y na temat jed<span class=\"_ _1\"></span>nostek zale\u017cnych w Grupie, kt\u00f3re maj\u0105 udzia\u0142y niekontroluj\u0105ce:<span class=\"_ _0\"></span><span class=\"ff1\"> </span></span></div></div><div class=\"c w128 he8 gsaac\"><div class=\"t m0 x2 h17 y8c9 ff3 fs4 fc0 sc0 ls0 ws0\">Nazwa sp\u00f3\u0142ki<span class=\"_ _1\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w129 he8 gsaad\"><div class=\"t m0 x27 h17 y8c9 ff2 fs4 fc0 sc0 ls0 ws0\">Siedziba </div></div><div class=\"c w12a h48 gsaae\"><div class=\"t m0 x28 h17 y282 ff3 fs4 fc0 sc0 ls0 ws0\">Procentowa wielk<span class=\"_ _1\"></span>o\u015b\u0107 udzia\u0142\u00f3w<span class=\"ff2\"> </span></div><div class=\"t m0 xb h17 y26a ff3 fs4 fc0 sc0 ls0 ws0\">posiadanych pr<span class=\"_ _1\"></span>zez Grup\u0119<span class=\"ff2\"> </span></div></div><div class=\"c w12b h48 gsaaf\"><div class=\"t m0 x45 h17 y16d ff2 fs4 fc0 sc0 ls0 ws0\">Zysk/(strata) netto </div><div class=\"t m0 x27 h17 y16c ff3 fs4 fc0 sc0 ls0 ws0\">przypadaj\u0105cy/(a)<span class=\"ff2\"> <span class=\"ls26\">na</span> </span>udzi<span class=\"_ _1\"></span>a\u0142y </div><div class=\"t m0 x42 h17 y12 ff3 fs4 fc0 sc0 ls0 ws0\">niekontroluj\u0105ce z<span class=\"_ _1\"></span>a rok<span class=\"ff2\"> </span></div></div><div class=\"c w12c h48 gsab0\"><div class=\"t m0 x32 h17 y282 ff3 fs4 fc0 sc0 ls0 ws0\">Skumulowana <span class=\"_ _1\"></span>warto\u015b\u0107<span class=\"ff2\"> </span></div><div class=\"t m0 x65 h17 y26a ff3 fs4 fc0 sc0 ls0 ws0\">udzia\u0142\u00f3w nieko<span class=\"_ _1\"></span>ntroluj\u0105cych<span class=\"ff2\"> </span></div></div><div class=\"c w12d h34 gsab1\"><div class=\"t m0 x32 h17 y25d ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w12e h34 gsab2\"><div class=\"t m0 x32 h17 y25d ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w12d h34 gsab3\"><div class=\"t m0 x35 h17 y25d ff2 fs4 fc0 sc0 ls0 ws0\">2023 </div></div><div class=\"c w12d h34 gsab4\"><div class=\"t m0 x35 h17 y25d ff2 fs4 fc0 sc0 ls0 ws0\">2022 </div></div><div class=\"c w12e h34 gsab5\"><div class=\"t m0 x32 h17 y25d ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w12f h34 gsab6\"><div class=\"t m0 x2e h17 y25d ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w128 h66 gsab7\"><div class=\"t m0 x2 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">JZR </div></div><div class=\"c w129 h66 gsab8\"><div class=\"t m0 x2e h16 y16c ff7 fs4 fc0 sc0 ls0 ws0\">Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span></div><div class=\"t m0 x43 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Zdr\u00f3j<span class=\"ff1\"> </span></div></div><div class=\"c w12d h66 gsab9\"><div class=\"t m0 x4a h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">60,40% </div></div><div class=\"c w12e h66 gsaba\"><div class=\"t m0 x5e h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">60,40% </div></div><div class=\"c w12d h66 gsabb\"><div class=\"t m0 x47 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">26,0 </div></div><div class=\"c w12d h66 gsabc\"><div class=\"t m0 x47 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">17,3 </div></div><div class=\"c w12e h66 gsabd\"><div class=\"t m0 x1 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">401,6 </div></div><div class=\"c w12f h66 gsabe\"><div class=\"t m0 x3f h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">375,9 </div></div><div class=\"c w128 h36 gsabf\"><div class=\"t m0 x2 h16 y6d ff1 fs4 fc0 sc0 ls0 ws0\">JSW KOKS   </div></div><div class=\"c w129 h36 gsac0\"><div class=\"t m0 x6b h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">Zabrze </div></div><div class=\"c w12d h36 gsac1\"><div class=\"t m0 x4a h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">96,28% </div></div><div class=\"c w12e h36 gsac2\"><div class=\"t m0 x5e h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">96,28% </div></div><div class=\"c w12d h36 gsac3\"><div class=\"t m0 x5e h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">(24,7) </div></div><div class=\"c w12d h36 gsac4\"><div class=\"t m0 x47 h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">14,4 </div></div><div class=\"c w12e h36 gsac5\"><div class=\"t m0 x36 h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">91,7 </div></div><div class=\"c w12f h36 gsac6\"><div class=\"t m0 x3f h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">116,8 </div></div><div class=\"c w128 h66 gsac7\"><div class=\"t m0 x2 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">PBSz </div></div><div class=\"c w129 h66 gsac8\"><div class=\"t m0 x65 h16 y16c ff1 fs4 fc0 sc0 ls0 ws0\">Tarnowskie </div><div class=\"t m0 x43 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">G\u00f3ry<span class=\"ff1\"> </span></div></div><div class=\"c w12d h66 gsac9\"><div class=\"t m0 x4a h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">95,81% </div></div><div class=\"c w12e h66 gsaca\"><div class=\"t m0 x5e h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">95,81% </div></div><div class=\"c w12d h66 gsacb\"><div class=\"t m0 x33 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w12d h66 gsacc\"><div class=\"t m0 x29 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">0,3 </div></div><div class=\"c w12e h66 gsacd\"><div class=\"t m0 x1c h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">5,4 </div></div><div class=\"c w12f h66 gsace\"><div class=\"t m0 x1 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">5,6 </div></div><div class=\"c w128 hc6 gsacf\"><div class=\"t m0 x2 h16 y69c ff7 fs4 fc0 sc0 ls0 ws0\">Pozosta\u0142e jedno<span class=\"_ _1\"></span>stki </div><div class=\"t m0 x2 h16 ya ff7 fs4 fc0 sc0 ls0 ws0\">zale\u017cne posiadaj\u0105<span class=\"_ _1\"></span>ce </div><div class=\"t m0 x2 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">udzia\u0142y niekontroluj<span class=\"_ _1\"></span>\u0105ce<span class=\"ff1\"> </span></div></div><div class=\"c w129 hc6 gsad0\"><div class=\"t m0 x17 h16 ya ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w12d hc6 gsad1\"><div class=\"t m0 x14 h16 ya ff1 fs4 fc0 sc0 ls0 ws0\">Nota 1.2 </div></div><div class=\"c w12e hc6 gsad2\"><div class=\"t m0 x31 h16 ya ff1 fs4 fc0 sc0 ls0 ws0\">Nota 1.2 </div></div><div class=\"c w12d hc6 gsad3\"><div class=\"t m0 x29 h16 ya ff1 fs4 fc0 sc0 ls0 ws0\">1,9 </div></div><div class=\"c w12d hc6 gsad4\"><div class=\"t m0 x29 h16 ya ff1 fs4 fc0 sc0 ls0 ws0\">0,4 </div></div><div class=\"c w12e hc6 gsad5\"><div class=\"t m0 x1c h16 ya ff1 fs4 fc0 sc0 ls0 ws0\">3,6 </div></div><div class=\"c w12f hc6 gsad6\"><div class=\"t m0 x1 h16 ya ff1 fs4 fc0 sc0 ls0 ws0\">2,7 </div></div><div class=\"c w128 h19 gsad7\"><div class=\"t m0 x2 h17 ydf ff2 fs4 fcb sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w129 h19 gsad8\"><div class=\"t m0 x17 h17 y76 ff2 fs4 fcb sc0 ls0 ws0\">- </div></div><div class=\"c w12d h19 gsad9\"><div class=\"t m0 x33 h17 y76 ff2 fs4 fcb sc0 ls0 ws0\">- </div></div><div class=\"c w12e h19 gsada\"><div class=\"t m0 x78 h17 y76 ff2 fs4 fcb sc0 ls0 ws0\">- </div></div><div class=\"c w12d h19 gsadb\"><div class=\"t m0 x29 h17 y76 ff2 fs4 fcb sc0 ls0 ws0\">3,2 </div></div><div class=\"c w12d h19 gsadc\"><div class=\"t m0 x47 h17 y76 ff2 fs4 fcb sc0 ls0 ws0\">32,4 </div></div><div class=\"c w12e h19 gsadd\"><div class=\"t m0 x1 h17 y76 ff2 fs4 fcb sc0 ls0 ws0\">502,3 </div></div><div class=\"c w12f h19 gsade\"><div class=\"t m0 x3f h17 y76 ff2 fs4 fcb sc0 ls0 ws0\">501,0 </div></div><div class=\"c w8 h4 gsaab\"><div class=\"t m0 x8 h3 y465 ff7 fs1 fc0 sc0 ls0 ws0\">Poni\u017csza tabela zawiera wybrane dane finansow<span class=\"_ _1\"></span>e kluczowych jednostek Grupy, posiadaj\u0105ce <span class=\"_ _0\"></span>udzia\u0142y niekontroluj\u0105ce:<span class=\"ff1\"> </span></div></div><div class=\"c w130 he9 gsadf\"><div class=\"t m0 x2 h17 y5dd ff3 fs4 fc0 sc0 ls0 ws0\">Wyszczeg\u00f3lnie<span class=\"_ _1\"></span>nie<span class=\"ff2\"> </span></div></div><div class=\"c w131 h36 gsae0\"><div class=\"t m0 x33 h17 y268 ff2 fs4 fc0 sc0 ls0 ws0\">JZR </div></div><div class=\"c w132 h36 gsae1\"><div class=\"t m0 x52 h17 y6d ff2 fs4 fc0 sc0 ls0 ws0\">JSW KOKS </div></div><div class=\"c w131 h36 gsae2\"><div class=\"t m0 x2a h17 y268 ff2 fs4 fc0 sc0 ls0 ws0\">PBSz </div></div><div class=\"c wcd hea gsae3\"><div class=\"t m0 x31 h17 yfd ff2 fs4 fc0 sc0 ls0 ws0\">2023 </div></div><div class=\"c w129 hea gsae4\"><div class=\"t m0 x31 h17 yfd ff2 fs4 fc0 sc0 ls0 ws0\">2022 </div></div><div class=\"c wcd hea gsae5\"><div class=\"t m0 x31 h17 yfd ff2 fs4 fc0 sc0 ls0 ws0\">2023 </div></div><div class=\"c wcd hea gsae6\"><div class=\"t m0 x31 h17 yfd ff2 fs4 fc0 sc0 ls0 ws0\">2022 </div></div><div class=\"c w129 hea gsae7\"><div class=\"t m0 x31 h17 yfd ff2 fs4 fc0 sc0 ls0 ws0\">2023 </div></div><div class=\"c wcd hea gsae8\"><div class=\"t m0 x31 h17 yfd ff2 fs4 fc0 sc0 ls0 ws0\">2022 </div></div><div class=\"c w130 h19 gsae9\"><div class=\"t m0 x2 h54 y76 ff2 fs4 fc2 sc0 ls0 ws0\">SPRAWOZDANI<span class=\"_ _1\"></span>E Z SYTUAC<span class=\"_ _1\"></span>JI FINANSOWEJ<span class=\"fs1\"> </span></div></div><div class=\"c w130 h36 gsaea\"><div class=\"t m0 x2 h16 y6d ff7 fs4 fc0 sc0 ls0 ws0\">Aktywa trwa\u0142e<span class=\"ff1\"> </span></div></div><div class=\"c wcd h36 gsaeb\"><div class=\"t m0 x8f h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">672,0 </div></div><div class=\"c w129 h36 gsaec\"><div class=\"t m0 x24 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">600,7 </div></div><div class=\"c wcd h36 gsaed\"><div class=\"t m0 x42 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">2 643,3 </div></div><div class=\"c wcd h36 gsaee\"><div class=\"t m0 x42 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">2 049,8 </div></div><div class=\"c w129 h36 gsaef\"><div class=\"t m0 x8f h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">133,0 </div></div><div class=\"c wcd h36 gsaf0\"><div class=\"t m0 x8f h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">130,2 </div></div><div class=\"c w130 h36 gsaf1\"><div class=\"t m0 x2 h16 y6d ff1 fs4 fc0 sc0 ls0 ws0\">Aktywa obrotow<span class=\"_ _1\"></span>e </div></div><div class=\"c wcd h36 gsaf2\"><div class=\"t m0 x8f h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">784,8 </div></div><div class=\"c w129 h36 gsaf3\"><div class=\"t m0 x24 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">576,2 </div></div><div class=\"c wcd h36 gsaf4\"><div class=\"t m0 x42 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">1 840,7 </div></div><div class=\"c wcd h36 gsaf5\"><div class=\"t m0 x42 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">2 443,3 </div></div><div class=\"c w129 h36 gsaf6\"><div class=\"t m0 x8f h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">204,2 </div></div><div class=\"c wcd h36 gsaf7\"><div class=\"t m0 x8f h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">199,6 </div></div><div class=\"c w130 h19 gsaf8\"><div class=\"t m0 x2 h16 y21e ff7 fs4 fc0 sc0 ls0 ws0\">Kapita\u0142 w\u0142asny<span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></div><div class=\"c wcd h19 gsaf9\"><div class=\"t m0 x42 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">1 014,1 </div></div><div class=\"c w129 h19 gsafa\"><div class=\"t m0 x24 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">949,2 </div></div><div class=\"c wcd h19 gsafb\"><div class=\"t m0 x42 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">2 465,1 </div></div><div class=\"c wcd h19 gsafc\"><div class=\"t m0 x42 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">3 140,7 </div></div><div class=\"c w129 h19 gsafd\"><div class=\"t m0 x8f h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">128,9 </div></div><div class=\"c wcd h19 gsafe\"><div class=\"t m0 x8f h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">133,3 </div></div><div class=\"c w130 h36 gsaff\"><div class=\"t m0 x2 h16 y6d ff7 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zanie d\u0142<span class=\"_ _1\"></span>ugoterminowe<span class=\"ff1\"> </span></div></div><div class=\"c wcd h36 gsb00\"><div class=\"t m0 x5e h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">46,0 </div></div><div class=\"c w129 h36 gsb01\"><div class=\"t m0 x1 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">51,8 </div></div><div class=\"c wcd h36 gsb02\"><div class=\"t m0 x8f h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">612,6 </div></div><div class=\"c wcd h36 gsb03\"><div class=\"t m0 x8f h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">497,6 </div></div><div class=\"c w129 h36 gsb04\"><div class=\"t m0 x5e h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">38,8 </div></div><div class=\"c wcd h36 gsb05\"><div class=\"t m0 x5e h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">40,1 </div></div><div class=\"c w130 hc gsb06\"><div class=\"t m0 x2 h16 y8d1 ff7 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zanie kr<span class=\"_ _1\"></span>\u00f3tkoterminowe<span class=\"ff1\"> </span></div></div><div class=\"c wcd hc gsb07\"><div class=\"t m0 x8f h16 y497 ff1 fs4 fc0 sc0 ls0 ws0\">396,7 </div></div><div class=\"c w129 hc gsb08\"><div class=\"t m0 x24 h16 y497 ff1 fs4 fc0 sc0 ls0 ws0\">175,9 </div></div><div class=\"c wcd hc gsb09\"><div class=\"t m0 x42 h16 y497 ff1 fs4 fc0 sc0 ls0 ws0\">1 406,3 </div></div><div class=\"c wcd hc gsb0a\"><div class=\"t m0 x8f h16 y497 ff1 fs4 fc0 sc0 ls0 ws0\">854,8 </div></div><div class=\"c w129 hc gsb0b\"><div class=\"t m0 x8f h16 y497 ff1 fs4 fc0 sc0 ls0 ws0\">169,5 </div></div><div class=\"c wcd hc gsb0c\"><div class=\"t m0 x8f h16 y497 ff1 fs4 fc0 sc0 ls0 ws0\">156,4 </div></div><div class=\"c w130 hbd gsb0d\"><div class=\"t m0 x2 h17 y7e7 ff2 fs4 fc2 sc0 ls0 ws0\">SPRAWOZDANI<span class=\"_ _1\"></span>E Z WYNIKU <span class=\"_ _1\"></span>FINANSOWEGO </div><div class=\"t m0 x2 h54 yb ff2 fs4 fc2 sc0 ls0 ws0\">I <span class=\"ff3\">INNYCH CA\u0141K<span class=\"_ _1\"></span>OWITYCH DOCHOD\u00d3<span class=\"_ _1\"></span>W<span class=\"ff2 fs1\"> </span></span></div></div><div class=\"c w130 h19 gsb0e\"><div class=\"t m0 x2 h16 y21e ff7 fs4 fc0 sc0 ls0 ws0\">Przychody ze sprzed<span class=\"_ _1\"></span>a\u017cy<span class=\"ff1\"> </span></div></div><div class=\"c wcd h19 gsb0f\"><div class=\"t m0 x8f h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">816,7 </div></div><div class=\"c w129 h19 gsb10\"><div class=\"t m0 x24 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">586,5 </div></div><div class=\"c wcd h19 gsb11\"><div class=\"t m0 x42 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">5 618,2 </div></div><div class=\"c wcd h19 gsb12\"><div class=\"t m0 x42 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">7 636,1 </div></div><div class=\"c w129 h19 gsb13\"><div class=\"t m0 x8f h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">499,1 </div></div><div class=\"c wcd h19 gsb14\"><div class=\"t m0 x8f h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">394,6 </div></div><div class=\"c w130 h36 gsb15\"><div class=\"t m0 x2 h16 y6d ff1 fs4 fc0 sc0 ls0 ws0\">Zysk/(strata) netto </div></div><div class=\"c wcd h36 gsb16\"><div class=\"t m0 x5e h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">65,7 </div></div><div class=\"c w129 h36 gsb17\"><div class=\"t m0 x1 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">44,6 </div></div><div class=\"c wcd h36 gsb18\"><div class=\"t m0 x50 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(665,9) </div></div><div class=\"c wcd h36 gsb19\"><div class=\"t m0 x8f h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">388,6 </div></div><div class=\"c w129 h36 gsb1a\"><div class=\"t m0 x47 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">0,9 </div></div><div class=\"c wcd h36 gsb1b\"><div class=\"t m0 x47 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">6,5 </div></div><div class=\"c w130 h36 gsb1c\"><div class=\"t m0 x2 h16 y6d ff7 fs4 fc0 sc0 ls0 ws0\">Ca\u0142kowite dochody ra<span class=\"_ _1\"></span>zem<span class=\"ff1\"> </span></div></div><div class=\"c wcd h36 gsb1d\"><div class=\"t m0 x5e h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">64,9 </div></div><div class=\"c w129 h36 gsb1e\"><div class=\"t m0 x1 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">45,0 </div></div><div class=\"c wcd h36 gsb1f\"><div class=\"t m0 x50 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(675,6) </div></div><div class=\"c wcd h36 gsb20\"><div class=\"t m0 x8f h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">390,8 </div></div><div class=\"c w129 h36 gsb21\"><div class=\"t m0 x3f h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">(0,6) </div></div><div class=\"c wcd h36 gsb22\"><div class=\"t m0 x47 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">6,1 </div></div><div class=\"c w8 h4 gsaab\"><div class=\"t m0 x8 h54 y8d5 ff2 fs1 fc0 sc0 ls0 ws0\">7.10.4.<span class=\"ffb\"> <span class=\"ff3\">DYWIDENDY WYP\u0141ACONE I ZAPROPONOWANE DO WYP\u0141ATY</span></span> </div></div><div class=\"gsb23\"><table class=\"s w202 h14a\" id=\"_42e2a7e5-2f0d-415a-8882-fb15a2e33252\"><tr><td></td><td class=\"c x11a yce6 wd heb\"><div class=\"t m0 x39 h3 y2a3 ff2 fs4 fc0 sc0 ls0 ws0\">2023<span class=\"ff1 fs1\"> </span></div></td><td class=\"c x11b yce6 we heb\"><div class=\"t m0 x39 h3 y2a3 ff2 fs4 fc0 sc0 ls0 ws0\">2022<span class=\"ff1 fs1\"> </span></div></td></tr><tr><td class=\"c x11d yce7 w133 h30\"><div class=\"t m0 x0 h3 yad ff1 fs4 fc0 sc0 ls0 ws0\">Dywidendy<span class=\"fs1\"> </span></div></td><td class=\"c x11a yce7 wd h30\"><div class=\"t m0 x8 h3 yad ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs1\"> </span></div></td><td class=\"c x11b yce7 we h30\"><div class=\"t m0 x8 h3 yad ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs1\"> </span></div></td></tr><tr><td class=\"c x11d yce8 w133 he5\"><div class=\"t m0 x0 h3 yad ff7 fs4 fc0 sc0 ls0 ws0\">Liczba akcji zwyk\u0142y<span class=\"_ _1\"></span>ch na dzie\u0144 d<span class=\"_ _1\"></span>ywidendy (szt.)<span class=\"ff1 fs1\"> </span></div></td><td class=\"c x11a yce8 wd he5\"><div class=\"t m0 x49 h3 yad ff1 fs4 fc0 sc0 ls0 ws0\">117 411 596<span class=\"fs1\"> </span></div></td><td class=\"c x11b yce8 we he5\"><div class=\"t m0 x49 h3 yad ff1 fs4 fc0 sc0 ls0 ws0\">117 411 596<span class=\"fs1\"> </span></div></td></tr><tr><td class=\"c x11d yce9 w133 h26\"><div class=\"t m0 x0 h3 y80 ff3 fs4 fc1 sc0 ls0 ws0\">DYWIDENDA NA A<span class=\"_ _1\"></span>KCJ\u0118 (W PL<span class=\"_ _1\"></span>N NA JEDN<span class=\"_ _1\"></span>\u0104 AKCJ\u0118)<span class=\"ff1 fs1 fc0\"> </span></div></td><td class=\"c x11a yce9 wd h26\"><div class=\"t m0 x8 h3 y80 ff2 fs4 fc1 sc0 ls0 ws0\"><span class=\"gs4e\">-</span><span class=\"ff1 fs1 fc0\"> </span></div></td><td class=\"c x11b yce9 we h26\"><div class=\"t m0 x8 h3 y80 ff2 fs4 fc1 sc0 ls0 ws0\"><span class=\"gs4e\">-</span><span class=\"ff1 fs1 fc0\"> </span></div></td></tr></table></div><div class=\"c w8 h4 gsaab\"><div class=\"t m0 x8 h3 y857 ff7 fs1 fc0 sc0 ls0 ws0\">Na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _b\"></span>31 <span class=\"_ _9\"></span>grudnia <span class=\"_ _9\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _9\"></span>roku <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>JSW <span class=\"_ _b\"></span>wyst\u0119powa\u0142y <span class=\"_ _9\"></span>ograniczenia <span class=\"_ _9\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>wyp\u0142aty <span class=\"_ _b\"></span>dywidendy <span class=\"_ _9\"></span>wynikaj\u0105ce <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>zapis\u00f3w <span class=\"_ _b\"></span>zawartej <span class=\"_ _9\"></span>w <span class=\"_ _8\"> </span><span class=\"ff1\">dniu <span class=\"_ _9\"></span>12 <span class=\"_ _b\"></span>kwietnia </span></div><div class=\"t m0 x8 h3 y8d8 ff1 fs1 fc0 sc0 ls3 ws0\">2023<span class=\"ls0\"> <span class=\"ff7\">roku  Umowy <span class=\"_ _e\"> </span>Finansowania  z  Konsorcjum <span class=\"_ _e\"> </span>(szczeg\u00f3\u0142y  Umowy <span class=\"_ _e\"> </span>Finansowania  w  Nocie <span class=\"_ _8\"> </span>6.1.)  oraz  z  uwagi  na <span class=\"_ _e\"> </span>zobowi\u0105zanie  zawarte </span></span></div><div class=\"t m0 x8 h3 y4e0 ff1 fs1 fc0 sc0 ls0 ws0\">w <span class=\"ff7\">umowach <span class=\"_ _9\"></span>po\u017cyczki <span class=\"_ _b\"></span>p\u0142ynno\u015bciowej <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>preferencyj<span class=\"_ _0\"></span>nej</span>  <span class=\"_ _b\"></span><span class=\"ff7\">w <span class=\"_ _b\"></span>ramach <span class=\"_ _9\"></span>Programu <span class=\"_ _b\"></span>Rz\u0105dowego <span class=\"_ _9\"></span>\u201eTarcza <span class=\"_ _b\"></span>Finansowa <span class=\"_ _b\"></span>Polskiego <span class=\"_ _9\"></span>Funduszu <span class=\"_ _8\"> </span></span>Rozwoju <span class=\"_ _9\"></span>dla </div><div class=\"t m0 x8 h3 y398 ff7 fs1 fc0 sc0 ls0 ws0\">Du\u017cych Firm\u201d<span class=\"ff1\">. </span></div><div class=\"t m0 x8 h56 y2e3 ff9 fs1 fc2 sc0 ls0 ws0\">Podzia\u0142 zysku za rok 2022<span class=\"ffa\"> </span></div><div class=\"t m0 x8 h3 y7bd ff7 fs1 fc0 sc0 ls0 ws0\">W dniu <span class=\"_ _1\"></span>16 czerwca <span class=\"_ _1\"></span>2023 roku <span class=\"_ _1\"></span>Zwyczajne Walne <span class=\"_ _1\"></span>Zgromadzenie JSW <span class=\"_ _1\"></span>podj\u0119\u0142o decyzj\u0119 w <span class=\"_ _1\"></span>sprawie przeznaczenia <span class=\"_ _1\"></span>zysku netto <span class=\"_ _1\"></span>JSW za <span class=\"_ _1\"></span>rok o<span class=\"ff1\">br<span class=\"_ _0\"></span>otowy </span></div><div class=\"t m0 x8 h3 y8d9 ff7 fs1 fc0 sc0 ls0 ws0\">zako\u0144czony 31 grudnia 2022 roku w wysoko\u015bci 7<span class=\"ff1\"> </span>115,8 mln PLN w ca\u0142o\u015bci na kapita\u0142 zapasowy Jednostki dominuj\u0105cej.<span class=\"ff1\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "KAPITA\u0141 PODS<span class=\"_ _1\"></span>TAWOWY<span class=\"ffa\"> </span>Akcje zwyk\u0142e z<span class=\"_ _0\"></span>alicza si\u0119 <span class=\"_ _0\"></span>do kapita\u0142u <span class=\"_ _0\"></span>podstawowego. Kapita\u0142 podstawowy ujmuje si\u0119 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wysoko\u015bci okre\u015blonej w<span class=\"_ _9\"></span><span class=\"ff4\"> st<span class=\"_ _1\"></span>atucie <span class=\"_ _0\"></span>i wpisanej w <span class=\"ff5\">rejestrze s\u0105dowym Jednostki </span></span>dominuj\u0105cej z uwz<span class=\"_ _1\"></span>gl\u0119dnieniem kore<span class=\"_ _1\"></span>kty z tytu\u0142<span class=\"ff4\">u hiperinflacji.<span class=\"_ _1c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "DYWIDENDY P\u0142atno\u015bci <span class=\"_ _9\"></span>dywidend <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>a<span class=\"ff4\"> <span class=\"_ _9\"></span></span>rzecz <span class=\"_ _9\"></span>akcjonariuszy <span class=\"_ _9\"></span>uj<span class=\"_ _1\"></span>muje <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>jako <span class=\"_ _9\"></span>zobowi\u0105zanie <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>skon<span class=\"_ _1\"></span>solidowanym <span class=\"_ _9\"></span>sprawozd<span class=\"_ _1\"></span>aniu <span class=\"_ _9\"></span>finansowym <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupy <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>okresie, <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>kt\u00f3rym <span class=\"_ _9\"></span>nast\u0105pi\u0142o<span class=\"_ _1\"></span> ich <span class=\"ff5\">zatwierdzeni<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>przez <span class=\"_ _9\"></span>akcjonariuszy. <span class=\"_ _9\"></span>Wska\u017anik <span class=\"_ _9\"></span>dywidendy <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>akcj\u0119 <span class=\"_ _9\"></span>wylicza <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>jako <span class=\"_ _9\"></span>iloraz <span class=\"_ _9\"></span>dywidend<span class=\"_ _1\"></span>y <span class=\"_ _9\"></span>przypadaj\u0105cej <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>akcjonariu<span class=\"_ _0\"></span>szy <span class=\"_ _9\"></span>Jednostki <span class=\"_ _9\"></span>dominuj\u0105cej </span>oraz <span class=\"ff5\">liczby akcji <span class=\"_ _1\"></span>zwyk\u0142ych na dzie\u0144 <span class=\"_ _1\"></span>dywidendy.<span class=\"_ _1c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-16": {
   "value": "7.10.1.<span class=\"ffb\"> <span class=\"ff3\">KAPITA\u0141 PODSTAWOWY<span class=\"_ _1c\"> </span></span></span>Liczba akcji (szt.) Akcje zwyk\u0142e<span class=\"ff2\"> </span>warto\u015b\u0107 nominaln<span class=\"_ _1\"></span>a<span class=\"ff2\"> </span>Korekta hiperinflacyjna Razem Stan na 31 grudnia 2<span class=\"_ _1\"></span>023 roku 117 411 596 587,0 664,9 1 251,9 Stan na 31 grudnia 2<span class=\"_ _1\"></span>022 roku 117 411 596 587,0 664,9 1 251,9 Na <span class=\"_ _11\"> </span>dzie\u0144 <span class=\"_ _12\"> </span>31 <span class=\"_ _11\"> </span>gr<span class=\"_ _0\"></span>udnia <span class=\"_ _11\"> </span>2023 <span class=\"_ _12\"> </span>roku <span class=\"_ _11\"> </span>kapita\u0142 <span class=\"_ _12\"> </span>zak\u0142adowy <span class=\"_ _11\"> </span>J<span class=\"_ _0\"></span>SW <span class=\"_ _11\"> </span>wynosi\u0142 <span class=\"_ _12\"> </span>587<span class=\"ff1\"> <span class=\"ls3\">057</span> </span>9<span class=\"_ _0\"></span>80,00 <span class=\"_ _11\"> </span>PLN <span class=\"_ _12\"> </span>i <span class=\"_ _11\"> </span>dzieli<span class=\"_ _0\"></span>\u0142 <span class=\"_ _11\"> </span>si<span class=\"_ _0\"></span>\u0119 <span class=\"_ _11\"> </span>na <span class=\"_ _12\"> </span>117<span class=\"ff1\"> 411 </span>596 <span class=\"_ _12\"> </span>akcji <span class=\"_ _12\"> </span>zwyk\u0142ych nieuprzywilejowanych <span class=\"_ _8\"> </span>co <span class=\"ls3\">do</span> <span class=\"ff7\">g\u0142osu, <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>pe\u0142ni <span class=\"_ _8\"> </span>op\u0142aconych, <span class=\"_ _8\"> </span>o <span class=\"_ _e\"> </span>warto\u015bci <span class=\"_ _8\"> </span>nominalnej <span class=\"_ _8\"> </span>5,00 <span class=\"_ _8\"> </span>PLN <span class=\"_ _8\"> </span>ka\u017cda. <span class=\"_ _8\"> </span>Na <span class=\"_ _8\"> </span>dzie\u0144 <span class=\"_ _e\"> </span>ko\u0144cz\u0105cy <span class=\"_ _8\"> </span>okres <span class=\"_ _8\"> </span>sprawozdawczy </span>wszystkie akcje <span class=\"_ _1\"></span>Jednostki dominuj\u0105c<span class=\"_ _1\"></span>ej by\u0142y w<span class=\"_ _1\"></span>yemitowane <span class=\"_ _1\"></span>i<span class=\"ff1\"> </span>zarejestr<span class=\"_ _0\"></span>owane. <span class=\"_ _1\"></span>Og\u00f3lna liczba g\u0142os\u00f3w<span class=\"_ _1\"></span> wynikaj\u0105ca <span class=\"_ _1\"></span>z w<span class=\"_ _1\"></span>szystkich wyemitowan<span class=\"_ _1\"></span>ych przez JSW akcji odpowiada 117 <span class=\"ls3\">411</span> <span class=\"ff7\">596 g\u0142osom na</span> Walnym Zgromadzeniu JSW. Kapita\u0142 zak\u0142adowy Jednostki dominuj\u0105cej na dzie\u0144 31 grudnia 2023 roku sk\u0142ada si\u0119 z nast\u0119puj\u0105cych serii akcji:<span class=\"ff1\"> </span>Seria Liczba akcji (szt.) A 99<span class=\"ls0\"> 524 020 </span>B 9 325 580 C 2 157 886 D 6 404 110 RAZEM 117 411 596 Akcje wszystkich <span class=\"ff7\">powy\u017cszych serii maj\u0105 takie same praw<span class=\"_ _1\"></span>a.<span class=\"_ _0\"></span><span class=\"ff1\"> </span></span>Na <span class=\"_ _8\"> </span>dzie\u0144 <span class=\"_ _8\"> </span>31 <span class=\"_ _8\"> </span>grudnia <span class=\"_ _8\"> </span>2023 <span class=\"_ _8\"> </span>roku <span class=\"_ _e\"> </span>i <span class=\"_ _8\"> </span>na <span class=\"_ _8\"> </span>dzie\u0144 <span class=\"_ _8\"> </span>zatwierdzenia <span class=\"_ _8\"> </span>niniejs<span class=\"_ _0\"></span>zego <span class=\"_ _8\"> </span>skonsolidowanego <span class=\"_ _8\"> </span>sprawozdania <span class=\"_ _8\"> </span>finansowego <span class=\"_ _8\"> </span>struktura <span class=\"_ _8\"> </span>akcjon<span class=\"_ _9\"></span><span class=\"ff1\">ariatu </span>JSW <span class=\"ff7\">przedstawia si\u0119 nast\u0119puj\u0105co*:</span> Akcjonariusz Ilo\u015b\u0107 akcji<span class=\"ff2\"> </span>Liczba g\u0142os\u00f3w <span class=\"_ _1\"></span>na<span class=\"ff2\"> </span>Walnym Zgromadz<span class=\"_ _1\"></span>eniu Procentowy ud<span class=\"_ _1\"></span>zia\u0142<span class=\"ff2\"> </span>w kapitale zak\u0142adowym<span class=\"ff2\"> </span>Procentowy ud<span class=\"_ _1\"></span>zia\u0142<span class=\"ff2\"> </span>w <span class=\"ff3\">og\u00f3lnej liczbie <span class=\"_ _1\"></span>g\u0142os\u00f3w </span>na<span class=\"ls0\"> Walnym <span class=\"_ _1\"></span>Zgromadzeni<span class=\"_ _1\"></span>u </span>Skarb Pa\u0144stwa <span class=\"ff1\"> </span>64<span class=\"ls0\"> 775 542 </span>64<span class=\"ls0\"> 775 542 </span>55,16% 55,16% Pozostali akcjonari<span class=\"_ _1\"></span>usze 52<span class=\"ls0\"> 636 054 </span>52<span class=\"ls0\"> 636 054 </span>44,84% 44,84% RAZEM 117 411 596 117 411 596 100,00% 100,00% *<span class=\"ls6\">    </span><span class=\"ff5\">Zgodnie <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>Raportem <span class=\"_ _0\"></span>bie\u017c\u0105cym <span class=\"_ _0\"></span>nr <span class=\"_ _0\"></span>18/2<span class=\"_ _0\"></span>024 z<span class=\"_ _0\"></span> dni<span class=\"_ _0\"></span>a 4 <span class=\"_ _0\"></span>kwietnia <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>akcjo<span class=\"_ _0\"></span>nariuszem p<span class=\"_ _0\"></span>osiadaj\u0105cym <span class=\"_ _0\"></span>co <span class=\"_ _0\"></span>najmniej <span class=\"_ _0\"></span>5% <span class=\"_ _0\"></span>g\u0142os<span class=\"_ _0\"></span>\u00f3w na <span class=\"_ _0\"></span>ostat<span class=\"_ _9\"></span></span>nim <span class=\"_ _0\"></span>Zwyczajnym <span class=\"_ _0\"></span>Walnym <span class=\"_ _0\"></span>Zgrom<span class=\"_ _0\"></span>adzeniu JS<span class=\"_ _0\"></span>W, kt\u00f3re odby\u0142o si\u0119 w<span class=\"ff4\"> <span class=\"_ _0\"></span></span>dniu 4 kwietnia 2024 rok<span class=\"_ _0\"></span>u by\u0142 Skarb Pa<span class=\"_ _0\"></span>\u0144stwa z liczb\u0105 g\u0142os\u00f3w 64 <span class=\"_ _0\"></span>387 333, co stanowi\u0142o 54,84% <span class=\"_ _0\"></span>udzia\u0142u w g\u0142osach og\u00f3\u0142em.<span class=\"_ _9\"></span><span class=\"ff4\"> </span>JSW <span class=\"_ _b\"></span>nie <span class=\"_ _8\"> </span>posiada <span class=\"_ _b\"></span>szczeg\u00f3\u0142owego <span class=\"_ _b\"></span>zestawienia <span class=\"_ _b\"></span>struktury <span class=\"_ _8\"> </span>akcjon<span class=\"_ _1\"></span>ariatu <span class=\"_ _b\"></span>na <span class=\"_ _b\"> </span>dzi<span class=\"_ _0\"></span>e\u0144 <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>grudnia <span class=\"_ _8\"> </span>2023 <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _b\"></span>ani <span class=\"_ _8\"> </span>na <span class=\"_ _9\"></span>dzi<span class=\"_ _0\"></span>e\u0144 <span class=\"_ _b\"></span>zatwierdzenia <span class=\"_ _b\"></span>nin<span class=\"_ _9\"></span><span class=\"ff1\">iejszego </span>skonsolidowanego <span class=\"_ _5\"></span>sprawozdania fina<span class=\"ff7\">nsowego. <span class=\"_ _1\"></span>W <span class=\"_ _5\"></span>okr<span class=\"_ _0\"></span>esie <span class=\"_ _1\"></span>sprawozdawczym <span class=\"_ _5\"></span>J<span class=\"_ _0\"></span>SW <span class=\"_ _5\"></span>nie otrzyma\u0142a <span class=\"_ _1\"></span>informacji <span class=\"_ _5\"></span>o<span class=\"_ _0\"></span><span class=\"ff1\"> </span>przekroczeniu prog\u00f3w<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>procentowych </span>og\u00f3lnej <span class=\"_ _d\"> </span>licz<span class=\"_ _0\"></span>by <span class=\"_ _d\"> </span>g\u0142os\u00f3w <span class=\"_ _f\"> </span>okre\u015blonych <span class=\"_ _d\"> </span>w<span class=\"ff1\"> ar<span class=\"_ _0\"></span>t. <span class=\"_ _d\"> </span>69 <span class=\"_ _f\"> </span>ust. <span class=\"_ _f\"> </span>1 <span class=\"_ _d\"> </span><span class=\"ff4\">Ustawy <span class=\"_ _f\"> </span>o <span class=\"_ _d\"> </span>oferci<span class=\"_ _0\"></span>e <span class=\"_ _d\"> </span>publicznej <span class=\"_ _f\"> </span>i <span class=\"ff5\">warunkach <span class=\"_ _f\"> </span>wprowadzania <span class=\"_ _d\"> </span>instrument\u00f3w <span class=\"_ _f\"> </span>finansowych </span></span></span>do<span class=\"ls0\"> zorganizowanego <span class=\"_ _0\"></span>systemu <span class=\"_ _0\"></span>o<span class=\"ff5\">brotu <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>sp\u00f3\u0142kach <span class=\"_ _0\"></span>publicznych.<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _0\"></span><span class=\"ff7\">Jedynym <span class=\"_ _0\"></span>akcjonariuszem <span class=\"_ _0\"></span>JSW <span class=\"_ _0\"></span>posiadaj\u0105cym, <span class=\"_ _0\"></span>zar\u00f3wno <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>grudnia </span></span></span></span>2023 <span class=\"_ _9\"></span>roku, <span class=\"_ _b\"></span>jak <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>dzie\u0144 <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>atwierdzenia <span class=\"_ _b\"></span>i<span class=\"ff1\"> </span>publikacji <span class=\"_ _b\"></span>niniejszego <span class=\"_ _b\"></span>sprawozdania, <span class=\"_ _9\"></span>lic<span class=\"_ _0\"></span>zb\u0119 <span class=\"_ _9\"></span>akcji<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>stanowi\u0105c\u0105 <span class=\"_ _b\"></span>co <span class=\"_ _b\"></span>najmniej <span class=\"_ _b\"></span>5% <span class=\"_ _b\"></span>kapita\u0142u <span class=\"_ _9\"></span>zak\u0142adowego i <span class=\"ff7\">jednocze\u015bnie daj\u0105c\u0105 prawo do takiej samej liczby g\u0142os\u00f3w na Walnym Zgromadzeniu by\u0142 Skarb Pa\u0144stwa.<span class=\"_ _1c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-17": {
   "value": "7.10.3.<span class=\"ffb\"> <span class=\"ff3\">UDZIA\u0141Y NIEKONTROLUJ\u0104CE</span></span> Po<span class=\"ff7 ls0\">ni\u017csza tabela przedstawia szczeg\u00f3\u0142y na temat jed<span class=\"_ _1\"></span>nostek zale\u017cnych w Grupie, kt\u00f3re maj\u0105 udzia\u0142y niekontroluj\u0105ce:<span class=\"_ _0\"></span><span class=\"ff1\"> </span></span>Nazwa sp\u00f3\u0142ki<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Siedziba Procentowa wielk<span class=\"_ _1\"></span>o\u015b\u0107 udzia\u0142\u00f3w<span class=\"ff2\"> </span>posiadanych pr<span class=\"_ _1\"></span>zez Grup\u0119<span class=\"ff2\"> </span>Zysk/(strata) netto przypadaj\u0105cy/(a)<span class=\"ff2\"> <span class=\"ls26\">na</span> </span>udzi<span class=\"_ _1\"></span>a\u0142y niekontroluj\u0105ce z<span class=\"_ _1\"></span>a rok<span class=\"ff2\"> </span>Skumulowana <span class=\"_ _1\"></span>warto\u015b\u0107<span class=\"ff2\"> </span>udzia\u0142\u00f3w nieko<span class=\"_ _1\"></span>ntroluj\u0105cych<span class=\"ff2\"> </span>31.12.2023 31.12.2022 2023 2022 31.12.2023 31.12.2022 JZR Jastrz\u0119bie<span class=\"ff1\">-<span class=\"_ _1c\"> </span></span>Zdr\u00f3j<span class=\"ff1\"> </span>60,40% 60,40% 26,0 17,3 401,6 375,9 JSW KOKS   Zabrze 96,28% 96,28% (24,7) 14,4 91,7 116,8 PBSz Tarnowskie G\u00f3ry<span class=\"ff1\"> </span>95,81% 95,81% - 0,3 5,4 5,6 Pozosta\u0142e jedno<span class=\"_ _1\"></span>stki zale\u017cne posiadaj\u0105<span class=\"_ _1\"></span>ce udzia\u0142y niekontroluj<span class=\"_ _1\"></span>\u0105ce<span class=\"ff1\"> </span>- Nota 1.2 Nota 1.2 1,9 0,4 3,6 2,7 RAZEM - - - 3,2 32,4 502,3 501,0 Poni\u017csza tabela zawiera wybrane dane finansow<span class=\"_ _1\"></span>e kluczowych jednostek Grupy, posiadaj\u0105ce <span class=\"_ _0\"></span>udzia\u0142y niekontroluj\u0105ce:<span class=\"ff1\"> </span>Wyszczeg\u00f3lnie<span class=\"_ _1\"></span>nie<span class=\"ff2\"> </span>JZR JSW KOKS PBSz 2023 2022 2023 2022 2023 2022 SPRAWOZDANI<span class=\"_ _1\"></span>E Z SYTUAC<span class=\"_ _1\"></span>JI FINANSOWEJ<span class=\"fs1\"> </span>Aktywa trwa\u0142e<span class=\"ff1\"> </span>672,0 600,7 2 643,3 2 049,8 133,0 130,2 Aktywa obrotow<span class=\"_ _1\"></span>e 784,8 576,2 1 840,7 2 443,3 204,2 199,6 Kapita\u0142 w\u0142asny<span class=\"_ _1\"></span><span class=\"ff1\"> </span>1 014,1 949,2 2 465,1 3 140,7 128,9 133,3 Zobowi\u0105zanie d\u0142<span class=\"_ _1\"></span>ugoterminowe<span class=\"ff1\"> </span>46,0 51,8 612,6 497,6 38,8 40,1 Zobowi\u0105zanie kr<span class=\"_ _1\"></span>\u00f3tkoterminowe<span class=\"ff1\"> </span>396,7 175,9 1 406,3 854,8 169,5 156,4 SPRAWOZDANI<span class=\"_ _1\"></span>E Z WYNIKU <span class=\"_ _1\"></span>FINANSOWEGO I <span class=\"ff3\">INNYCH CA\u0141K<span class=\"_ _1\"></span>OWITYCH DOCHOD\u00d3<span class=\"_ _1\"></span>W<span class=\"ff2 fs1\"> </span></span>Przychody ze sprzed<span class=\"_ _1\"></span>a\u017cy<span class=\"ff1\"> </span>816,7 586,5 5 618,2 7 636,1 499,1 394,6 Zysk/(strata) netto 65,7 44,6 (665,9) 388,6 0,9 6,5 Ca\u0142kowite dochody ra<span class=\"_ _1\"></span>zem<span class=\"ff1\"> </span>64,9 45,0 (675,6) 390,8 (0,6) 6,1",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-467": {
   "value": "7.10.4.<span class=\"ffb\"> <span class=\"ff3\">DYWIDENDY WYP\u0141ACONE I ZAPROPONOWANE DO WYP\u0141ATY</span></span> <table class=\"s w202 h14a\" id=\"_42e2a7e5-2f0d-415a-8882-fb15a2e33252\"><tr><td></td><td class=\"c x11a yce6 wd heb\"><div class=\"t m0 x39 h3 y2a3 ff2 fs4 fc0 sc0 ls0 ws0\">2023<span class=\"ff1 fs1\"> </span></div></td><td class=\"c x11b yce6 we heb\"><div class=\"t m0 x39 h3 y2a3 ff2 fs4 fc0 sc0 ls0 ws0\">2022<span class=\"ff1 fs1\"> </span></div></td></tr><tr><td class=\"c x11d yce7 w133 h30\"><div class=\"t m0 x0 h3 yad ff1 fs4 fc0 sc0 ls0 ws0\">Dywidendy<span class=\"fs1\"> </span></div></td><td class=\"c x11a yce7 wd h30\"><div class=\"t m0 x8 h3 yad ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs1\"> </span></div></td><td class=\"c x11b yce7 we h30\"><div class=\"t m0 x8 h3 yad ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs1\"> </span></div></td></tr><tr><td class=\"c x11d yce8 w133 he5\"><div class=\"t m0 x0 h3 yad ff7 fs4 fc0 sc0 ls0 ws0\">Liczba akcji zwyk\u0142y<span class=\"_ _1\"></span>ch na dzie\u0144 d<span class=\"_ _1\"></span>ywidendy (szt.)<span class=\"ff1 fs1\"> </span></div></td><td class=\"c x11a yce8 wd he5\"><div class=\"t m0 x49 h3 yad ff1 fs4 fc0 sc0 ls0 ws0\">117 411 596<span class=\"fs1\"> </span></div></td><td class=\"c x11b yce8 we he5\"><div class=\"t m0 x49 h3 yad ff1 fs4 fc0 sc0 ls0 ws0\">117 411 596<span class=\"fs1\"> </span></div></td></tr><tr><td class=\"c x11d yce9 w133 h26\"><div class=\"t m0 x0 h3 y80 ff3 fs4 fc1 sc0 ls0 ws0\">DYWIDENDA NA A<span class=\"_ _1\"></span>KCJ\u0118 (W PL<span class=\"_ _1\"></span>N NA JEDN<span class=\"_ _1\"></span>\u0104 AKCJ\u0118)<span class=\"ff1 fs1 fc0\"> </span></div></td><td class=\"c x11a yce9 wd h26\"><div class=\"t m0 x8 h3 y80 ff2 fs4 fc1 sc0 ls0 ws0\"><span class=\"gs4e\">-</span><span class=\"ff1 fs1 fc0\"> </span></div></td><td class=\"c x11b yce9 we h26\"><div class=\"t m0 x8 h3 y80 ff2 fs4 fc1 sc0 ls0 ws0\"><span class=\"gs4e\">-</span><span class=\"ff1 fs1 fc0\"> </span></div></td></tr></table>Na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _b\"></span>31 <span class=\"_ _9\"></span>grudnia <span class=\"_ _9\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _9\"></span>roku <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>JSW <span class=\"_ _b\"></span>wyst\u0119powa\u0142y <span class=\"_ _9\"></span>ograniczenia <span class=\"_ _9\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>wyp\u0142aty <span class=\"_ _b\"></span>dywidendy <span class=\"_ _9\"></span>wynikaj\u0105ce <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>zapis\u00f3w <span class=\"_ _b\"></span>zawartej <span class=\"_ _9\"></span>w <span class=\"_ _8\"> </span><span class=\"ff1\">dniu <span class=\"_ _9\"></span>12 <span class=\"_ _b\"></span>kwietnia </span>2023<span class=\"ls0\"> <span class=\"ff7\">roku  Umowy <span class=\"_ _e\"> </span>Finansowania  z  Konsorcjum <span class=\"_ _e\"> </span>(szczeg\u00f3\u0142y  Umowy <span class=\"_ _e\"> </span>Finansowania  w  Nocie <span class=\"_ _8\"> </span>6.1.)  oraz  z  uwagi  na <span class=\"_ _e\"> </span>zobowi\u0105zanie  zawarte </span></span>w <span class=\"ff7\">umowach <span class=\"_ _9\"></span>po\u017cyczki <span class=\"_ _b\"></span>p\u0142ynno\u015bciowej <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>preferencyj<span class=\"_ _0\"></span>nej</span>  <span class=\"_ _b\"></span><span class=\"ff7\">w <span class=\"_ _b\"></span>ramach <span class=\"_ _9\"></span>Programu <span class=\"_ _b\"></span>Rz\u0105dowego <span class=\"_ _9\"></span>\u201eTarcza <span class=\"_ _b\"></span>Finansowa <span class=\"_ _b\"></span>Polskiego <span class=\"_ _9\"></span>Funduszu <span class=\"_ _8\"> </span></span>Rozwoju <span class=\"_ _9\"></span>dla Du\u017cych Firm\u201d<span class=\"ff1\">. </span>Podzia\u0142 zysku za rok 2022<span class=\"ffa\"> </span>W dniu <span class=\"_ _1\"></span>16 czerwca <span class=\"_ _1\"></span>2023 roku <span class=\"_ _1\"></span>Zwyczajne Walne <span class=\"_ _1\"></span>Zgromadzenie JSW <span class=\"_ _1\"></span>podj\u0119\u0142o decyzj\u0119 w <span class=\"_ _1\"></span>sprawie przeznaczenia <span class=\"_ _1\"></span>zysku netto <span class=\"_ _1\"></span>JSW za <span class=\"_ _1\"></span>rok o<span class=\"ff1\">br<span class=\"_ _0\"></span>otowy </span>zako\u0144czony 31 grudnia 2022 roku w wysoko\u015bci 7<span class=\"ff1\"> </span>115,8 mln PLN w ca\u0142o\u015bci na kapita\u0142 zapasowy Jednostki dominuj\u0105cej.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-409": {
   "value": "0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:PLN/xbrli:shares"
   }
  },
  "fact-410": {
   "value": "0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:PLN/xbrli:shares"
   }
  },
  "fact-490": {
   "value": "ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>ZOBOWI\u0104ZANIA Z <span class=\"_ _1\"></span>TYTU\u0141U \u015aWI<span class=\"_ _1\"></span>ADCZE\u0143 PR<span class=\"_ _1\"></span>ACOWNICZY<span class=\"_ _1\"></span>CH<span class=\"ffa\"> </span>Zgodnie z przepisami <span class=\"_ _1\"></span>prawa pracy, Gr<span class=\"_ _1\"></span>upa realizuje <span class=\"_ _1\"></span>wyp\u0142aty <span class=\"ff9\">\u015bwiadcze\u0144 pracow<span class=\"_ _1\"></span>niczych<span class=\"ff4\"> z <span class=\"ff5\">nast\u0119puj\u0105<span class=\"_ _1\"></span>cych g\u0142\u00f3wnych t<span class=\"_ _1\"></span>ytu\u0142\u00f3w:<span class=\"ff4\"> </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">\u015bwiadczenia <span class=\"_ _1\"></span>po okresie zatrudni<span class=\"_ _1\"></span>enia: odprawy e<span class=\"_ _1\"></span>merytalne i rento<span class=\"_ _1\"></span>we, renty wyr\u00f3w<span class=\"_ _1\"></span>nawcze, odpis na <span class=\"_ _1\"></span>ZF\u015aS dla emeryt<span class=\"_ _1\"></span>\u00f3w i rencist\u00f3w,<span class=\"ff4\"> </span>odprawy po\u015bmie<span class=\"ff4\">rtne, </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">inne d\u0142ugotermi<span class=\"_ _1\"></span>nowe \u015bwiadczenia <span class=\"_ _1\"></span>pracownicze: <span class=\"_ _1\"></span>nagrody jubileuszo<span class=\"_ _1\"></span>we,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">pozosta\u0142e \u015bwiad<span class=\"_ _1\"></span>czenia dla pracow<span class=\"_ _1\"></span>nik\u00f3w: niewykorz<span class=\"_ _1\"></span>ystane urlopy w<span class=\"_ _1\"></span>ypoczynkowe.<span class=\"ff4\"> </span></span></span>Grupa <span class=\"_ _b\"> </span>ujmuje <span class=\"_ _b\"> </span>w <span class=\"_ _b\"> </span>skonsolidowanym <span class=\"_ _b\"></span>sprawozdaniu <span class=\"_ _b\"></span>z <span class=\"_ _b\"></span>sytuacji <span class=\"_ _b\"> </span>finansowej <span class=\"_ _b\"></span>zobowi\u0105zanie <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>tytu\u0142u <span class=\"_ _b\"> </span>wyp\u0142aty <span class=\"_ _8\"> </span>powy\u017cszych <span class=\"_ _b\"></span>\u015bwiadcze\u0144 <span class=\"_ _b\"> </span>w<span class=\"ff4\"> </span>wysoko\u015bci <span class=\"_ _b\"> </span>warto\u015bci <span class=\"_ _b\"></span>bie\u017c\u0105cej zobowi\u0105zania na d<span class=\"_ _1\"></span>zie\u0144 ko\u0144cz\u0105cy o<span class=\"_ _1\"></span>kres sprawozdaw<span class=\"_ _1\"></span>czy, z uwzgl\u0119dnienie<span class=\"_ _1\"></span>m zysk\u00f3w i <span class=\"_ _1\"></span>strat aktuarialnych.<span class=\"ff4\"> </span>Wysoko\u015b\u0107 <span class=\"_ _8\"> </span>zobowi\u0105z<span class=\"_ _1\"></span>ania <span class=\"_ _8\"> </span>z <span class=\"_ _8\"> </span>tytu\u0142u <span class=\"_ _8\"> </span>\u015bwiadcze\u0144 <span class=\"_ _b\"> </span>po<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>okresie <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>atrudnienia <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>formie <span class=\"_ _8\"> </span>program\u00f3<span class=\"_ _1\"></span>w <span class=\"_ _8\"> </span>okre\u015blonych <span class=\"_ _8\"> </span>\u015bwia<span class=\"_ _1\"></span>dcze\u0144  <span class=\"ff4\">(<span class=\"ffa\">odprawy <span class=\"_ _8\"> </span>emer<span class=\"_ _1\"></span>ytalne <span class=\"_ _8\"> </span>i <span class=\"_ _8\"> </span>rentowe, <span class=\"_ _8\"> </span>rent<span class=\"_ _1\"></span>y </span></span>wyr\u00f3wnawcze, <span class=\"_ _1\"></span>odpis <span class=\"_ _5\"></span>na<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ZF\u015aS <span class=\"_ _1\"></span>dla <span class=\"_ _1\"></span>emeryt\u00f3w <span class=\"_ _5\"></span>i rencist\u00f3w, <span class=\"_ _5\"></span>odprawy po\u015bmiertn<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span><span class=\"ff4\">) <span class=\"_ _1\"></span>oraz <span class=\"_ _1\"></span><span class=\"ff9\">nagr\u00f3d <span class=\"_ _1\"></span>jubileuszow<span class=\"_ _1\"></span>ych<span class=\"ff4\"> <span class=\"ff5\">wylicza<span class=\"_ _1\"></span>na jest <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rzez <span class=\"_ _5\"></span>n<span class=\"_ _0\"></span>iezale\u017cn\u0105 <span class=\"_ _5\"></span>firm\u0119 doradztwa </span></span></span></span>aktuarialnego m<span class=\"_ _1\"></span>etod\u0105 prognozowa<span class=\"_ _1\"></span>nych \u015bwiadcze\u0144 jed<span class=\"_ _1\"></span>nostkowych, do cz<span class=\"_ _1\"></span>asu ustania tego zobowi\u0105za<span class=\"_ _1\"></span>nia.<span class=\"ff4\"> </span>Zobowi\u0105zania <span class=\"_ _9\"></span>z <span class=\"_ _b\"> </span>ty<span class=\"_ _0\"></span>tu\u0142u <span class=\"_ _9\"></span>\u015bwiadcze\u0144 <span class=\"_ _b\"> </span>pracowniczych <span class=\"_ _b\"></span>obliczan<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>s\u0105 <span class=\"_ _b\"></span>metod\u0105 <span class=\"_ _b\"></span>indywidualn<span class=\"_ _1\"></span>\u0105, <span class=\"_ _b\"></span>dla <span class=\"_ _b\"> </span>ka\u017cdego <span class=\"_ _b\"></span>pracownika <span class=\"_ _9\"></span>osobno. <span class=\"_ _b\"> </span>Podstaw\u0105 <span class=\"_ _b\"></span>do<span class=\"_ _0\"></span><span class=\"ff4\"> </span>obliczenia <span class=\"_ _b\"></span>zobowi\u0105zania dla <span class=\"ff5\">pracownika <span class=\"_ _9\"></span>jest <span class=\"_ _9\"></span>przewidywana <span class=\"_ _9\"></span>kwota <span class=\"_ _9\"></span>danego <span class=\"_ _9\"></span>\u015bwiadczenia, <span class=\"_ _b\"></span>jak\u0105 <span class=\"_ _9\"></span>Grupa <span class=\"_ _9\"></span>zobowi\u0105zuje <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _b\"></span>wyp\u0142aci\u0107 <span class=\"_ _9\"></span>na</span> <span class=\"ff5\">podstawie <span class=\"_ _9\"></span>wewn\u0119trznych <span class=\"_ _9\"></span>regulacji <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>odpowiednich </span>przepis\u00f3w <span class=\"_ _8\"> </span>prawa. <span class=\"_ _8\"> </span>Obliczona <span class=\"_ _8\"> </span>kwota <span class=\"_ _8\"> </span>jest <span class=\"_ _8\"> </span>dyskontow<span class=\"_ _1\"></span>ana <span class=\"_ _8\"> </span>aktuarialnie <span class=\"_ _8\"> </span>na <span class=\"_ _8\"> </span>dzie\u0144 <span class=\"_ _8\"> </span>ko\u0144cz\u0105cy <span class=\"_ _8\"> </span>okres <span class=\"_ _8\"> </span>sprawozdawczy, <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>nast\u0119pnie <span class=\"_ _8\"> </span>pomniejsza<span class=\"ff4\">n<span class=\"_ _0\"></span>a <span class=\"_ _8\"> </span>o zdyskontowan<span class=\"_ _1\"></span>e </span>aktuarialnie <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>ten <span class=\"_ _0\"></span>sam <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _0\"></span>kwoty <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>ocznych <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>dpis\u00f3w <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>rezerw\u0119, <span class=\"_ _0\"></span>jakich <span class=\"_ _0\"></span>Grupa <span class=\"_ _9\"></span>dokonuje <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>powi<span class=\"_ _1\"></span>\u0119kszenie <span class=\"_ _0\"></span>rezerwy <span class=\"_ _9\"></span>dane<span class=\"_ _1\"></span>go <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>racownika. <span class=\"_ _0\"></span>Dyskonto <span class=\"_ _0\"></span>aktuarialne oznacza iloczyn dy<span class=\"_ _1\"></span>skonta finansow<span class=\"_ _1\"></span>ego i <span class=\"ff5\">prawdopodobie\u0144stw<span class=\"_ _1\"></span>a dotrwania dan<span class=\"_ _1\"></span>ego pracownika ja<span class=\"_ _1\"></span>ko pracownika Gr<span class=\"_ _1\"></span>upy do<span class=\"ff4\"> </span>momentu otrzyma<span class=\"_ _1\"></span>nia \u015bwiadczenia. <span class=\"ff4\"> </span></span>Program<span class=\"ff5\">y okre\u015blon<span class=\"_ _1\"></span>ych \u015bwiadcze\u0144 n<span class=\"_ _1\"></span>ara\u017caj\u0105 Grup\u0119 na r<span class=\"_ _1\"></span>yzyko aktuarialn<span class=\"_ _1\"></span>e obejmuj\u0105ce: <span class=\"ff4\"> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">ryzyko stopy pr<span class=\"_ _1\"></span>ocentowej <span class=\"ff5\">\u2013</span> <span class=\"ff5\">spadek opro<span class=\"_ _1\"></span>centowania o<span class=\"_ _1\"></span>bligacji spowoduje <span class=\"_ _1\"></span>zwi\u0119kszenie z<span class=\"_ _1\"></span>obowi\u0105za\u0144 programu,<span class=\"ff4\"> </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">ryzyko d\u0142ugowieczno\u015b<span class=\"_ _1\"></span>ci \u2013<span class=\"_ _0\"></span><span class=\"ff4\"> </span>warto\u015b\u0107 bie\u017c\u0105c\u0105 zobowi\u0105za\u0144 program<span class=\"_ _1\"></span>u okre\u015blonych \u015bwiadcze\u0144 oblicza si\u0119 p<span class=\"_ _0\"></span>rzez odniesienie do<span class=\"ff4\"> </span>najlepszy<span class=\"_ _1\"></span>ch szacunk\u00f3w \u015bmiertelno\u015bci<span class=\"_ _1\"></span> </span></span>uczestnik\u00f3w <span class=\"_ _0\"></span>programu <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>ar\u00f3wno <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>okresie <span class=\"_ _0\"></span>zatrudnienia, <span class=\"_ _0\"></span>jak<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>okresie <span class=\"_ _9\"></span>zatrudnienia. <span class=\"_ _0\"></span>Zwi\u0119kszenie <span class=\"_ _9\"></span>oc<span class=\"_ _1\"></span>zekiwanej <span class=\"_ _0\"></span>d\u0142ugo\u015bci <span class=\"_ _9\"></span>trwania <span class=\"_ _9\"></span>\u017cycia <span class=\"_ _0\"></span>uczestnik\u00f3w <span class=\"_ _9\"></span>program<span class=\"_ _1\"></span>u spowoduje wzro<span class=\"_ _1\"></span>st warto\u015bci zobowi\u0105za\u0144,<span class=\"_ _1\"></span><span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">ryzyko <span class=\"_ _b\"> </span>wynagrodze\u0144 <span class=\"_ _8\"> </span>\u2013<span class=\"ff4\"> <span class=\"_ _b\"> </span></span>warto\u015b\u0107 <span class=\"_ _8\"> </span>bie\u017c\u0105c\u0105 <span class=\"_ _b\"></span>zobowi\u0105za\u0144 <span class=\"_ _8\"> </span>pr<span class=\"_ _1\"></span>ogramu <span class=\"_ _b\"> </span>okre\u015blonych <span class=\"_ _8\"> </span>\u015bwia<span class=\"_ _1\"></span>dcze\u0144 <span class=\"_ _8\"> </span>oblic<span class=\"_ _1\"></span>za <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rzez <span class=\"_ _b\"> </span>odniesienie <span class=\"_ _b\"> </span>do<span class=\"_ _9\"></span><span class=\"ff4\"> </span>przysz\u0142eg<span class=\"_ _1\"></span>o <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>oziomu <span class=\"_ _b\"> </span>wynagrodze\u0144 </span></span>uczestnik\u00f3w pro<span class=\"_ _1\"></span>gramu. Wobec tego w<span class=\"_ _1\"></span>zrost wynagrodze<span class=\"_ _1\"></span>\u0144 uczestnik\u00f3w pr<span class=\"_ _1\"></span>ogramu spowoduje <span class=\"_ _1\"></span>zwi\u0119kszenie <span class=\"_ _1\"></span>warto\u015bci zobowi\u0105za\u0144.<span class=\"ff4\"> </span>Zyski/(straty) akt<span class=\"_ _1\"></span>uarialne z wyceny <span class=\"_ _1\"></span>okre\u015blonych \u015bwi<span class=\"_ _1\"></span>adcze\u0144 po okresie <span class=\"_ _1\"></span>zatrudnienia ujm<span class=\"_ _1\"></span>uje si\u0119 jak inne ca\u0142<span class=\"_ _1\"></span>kowite dochody.<span class=\"_ _1c\"> </span>Natomiast <span class=\"_ _1\"></span>zyski/(straty) <span class=\"_ _1\"></span>aktuarialn<span class=\"_ _1\"></span>e z <span class=\"_ _1\"></span>wyceny p<span class=\"_ _1\"></span>ozosta\u0142ych <span class=\"_ _5\"></span>\u015b<span class=\"_ _0\"></span>wiadcze\u0144 <span class=\"_ _1\"></span>(nagrody <span class=\"_ _1\"></span>jubileuszo<span class=\"_ _1\"></span>we) ujm<span class=\"_ _1\"></span>uje si\u0119 <span class=\"_ _1\"></span>jako <span class=\"_ _5\"></span>k<span class=\"_ _0\"></span>oszty <span class=\"_ _1\"></span>operacyjne<span class=\"_ _0\"></span>. Od<span class=\"_ _1\"></span>setki n<span class=\"_ _1\"></span>etto od <span class=\"_ _5\"></span>zobow<span class=\"_ _0\"></span>i\u0105za<span class=\"_ _1\"></span>\u0144 nett<span class=\"_ _1\"></span>o wynikaj\u0105ce ze zmia<span class=\"_ _1\"></span>ny warto\u015bci rezerw<span class=\"_ _1\"></span>y z tytu\u0142u up\u0142ywu c<span class=\"_ _1\"></span>zasu ujmuje si<span class=\"_ _1\"></span>\u0119 jako koszty <span class=\"_ _1\"></span>finansowe.<span class=\"ff4\"> </span>Kalkulacj\u0119 <span class=\"_ _b\"> </span><span class=\"ffa\">rezerw <span class=\"_ _b\"></span>na <span class=\"_ _b\"> </span>niewykorzystane <span class=\"_ _9\"></span>u<span class=\"_ _0\"></span>rlopy <span class=\"_ _b\"></span>wypoczynkow<span class=\"_ _1\"></span>e<span class=\"ff4\"> <span class=\"_ _8\"> </span><span class=\"ff5\">wylicza <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _b\"></span>na <span class=\"_ _b\"> </span>koniec <span class=\"_ _b\"> </span>ka\u017cdego <span class=\"_ _b\"> </span>kwarta\u0142u <span class=\"_ _b\"> </span>danego <span class=\"_ _b\"> </span>roku <span class=\"_ _b\"> </span>obrotowego. <span class=\"_ _b\"> </span>Rezerw<span class=\"_ _0\"></span></span>a <span class=\"_ _b\"> </span>wyliczana <span class=\"_ _b\"> </span>jest </span></span>w <span class=\"ff5\">nast\u0119puj\u0105cy <span class=\"_ _8\"> </span>spos\u00f3b: <span class=\"_ _8\"> </span>liczba <span class=\"_ _8\"> </span>dni <span class=\"_ _8\"> </span>niewykorzystan<span class=\"_ _1\"></span>ego <span class=\"_ _8\"> </span>urlopu  n<span class=\"_ _1\"></span>a <span class=\"_ _8\"> </span>koniec  p<span class=\"_ _1\"></span>oprzedniego <span class=\"_ _8\"> </span>roku <span class=\"_ _8\"> </span>obrotowego <span class=\"_ _8\"> </span>i <span class=\"_ _8\"> </span>lat <span class=\"_ _8\"> </span>poprzednich, <span class=\"_ _8\"> </span>powi\u0119kszona<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _8\"> </span></span>o  li<span class=\"_ _1\"></span>czb\u0119  d<span class=\"_ _1\"></span>ni <span class=\"_ _8\"> </span>urlopu </span>przys\u0142uguj\u0105cego <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>racownikom <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>roporcj<span class=\"_ _1\"></span>onalnie <span class=\"_ _1\"></span>do pr<span class=\"_ _1\"></span>zepracowanego <span class=\"_ _5\"></span>okresu przypa<span class=\"_ _1\"></span>daj\u0105cego <span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>dany dzie\u0144 <span class=\"_ _5\"></span>ko\u0144cz\u0105cy okres <span class=\"_ _5\"></span>sprawozdawczy, p<span class=\"_ _1\"></span>omniejszona <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>liczb<span class=\"_ _1\"></span>\u0119 dni  urlopu <span class=\"_ _8\"> </span>wykorzystanego <span class=\"_ _8\"> </span>w  okresi<span class=\"_ _1\"></span>e  od <span class=\"_ _8\"> </span>1  stycznia <span class=\"_ _8\"> </span>do<span class=\"_ _0\"></span> <span class=\"ff5\">dnia  k<span class=\"_ _1\"></span>o\u0144cz\u0105cego <span class=\"_ _8\"> </span>dany <span class=\"_ _8\"> </span>okres  sprawozdaw<span class=\"_ _1\"></span>czy,  pomno<span class=\"_ _1\"></span>\u017cona  prz<span class=\"_ _1\"></span>ez  warto\u015b\u0107 <span class=\"_ _8\"> </span>dni\u00f3wki  urlo<span class=\"_ _1\"></span>powej <span class=\"_ _8\"> </span>wraz </span>z <span class=\"ff5\">obowi\u0105zuj\u0105cymi n<span class=\"_ _1\"></span>arzutami. <span class=\"ff4\"> </span></span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Zobowi\u0105zanie <span class=\"_ _1\"></span>bilansow<span class=\"_ _1\"></span>e z t<span class=\"_ _1\"></span>ytu\u0142u pr<span class=\"_ _1\"></span>zysz\u0142ych <span class=\"_ _1\"></span>\u015bwiadcze\u0144 <span class=\"_ _1\"></span>pracownic<span class=\"_ _1\"></span>zych r\u00f3<span class=\"_ _1\"></span>wne j<span class=\"_ _1\"></span>est wart<span class=\"_ _1\"></span>o\u015bci bie\u017c\u0105cej <span class=\"_ _5\"></span>zobowi\u0105zania z <span class=\"_ _1\"></span>tytu\u0142u <span class=\"_ _5\"></span>o<span class=\"_ _0\"></span>kre\u015blonych \u015bwiadcze\u0144. <span class=\"_ _1\"></span>Warto\u015b\u0107 <span class=\"_ _5\"></span>bie\u017c\u0105ca zobowi\u0105za\u0144 z tytu\u0142u \u015bwiadcze\u0144 pracowniczyc<span class=\"_ _1\"></span>h zale\u017cy od szeregu czynnik\u00f3w okre\u015blanych metodami aktuarialnymi przy wykorzystaniu pewnych za\u0142o\u017ce\u0144. Wszelki<span class=\"_ _1\"></span>e zmiany tych za\u0142o\u017ce<span class=\"_ _1\"></span>\u0144 wp\u0142ywaj\u0105 na w<span class=\"_ _1\"></span>arto\u015b\u0107 ksi\u0119gow\u0105 z<span class=\"_ _1\"></span>obowi\u0105za\u0144 z<span class=\"ff4\"> </span>tytu\u0142u \u015bwiadc<span class=\"_ _1\"></span>ze\u0144 pracownic<span class=\"_ _1\"></span>zych. <span class=\"ff4\"> </span>Jednym <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>podstawowych <span class=\"_ _9\"></span>za\u0142o\u017ce<span class=\"_ _1\"></span>\u0144 <span class=\"_ _9\"></span>dla <span class=\"_ _9\"></span>ustalenia <span class=\"_ _9\"></span>wysoko\u015bci <span class=\"_ _9\"></span>zobowi\u0105zania <span class=\"_ _9\"></span>jest <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>topa <span class=\"_ _9\"></span>dyskontowa. <span class=\"_ _9\"></span>Na <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>zie\u0144 <span class=\"_ _9\"></span>ko\u0144cz\u0105cy <span class=\"_ _b\"></span>okres <span class=\"_ _9\"></span>sprawozdawczy <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>opini\u0119<span class=\"_ _1\"></span> niezale\u017cnego <span class=\"_ _0\"></span>aktuariusza p<span class=\"_ _0\"></span>rzyjmuje s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _0\"></span>odpowiedni\u0105 <span class=\"_ _0\"></span>stop\u0119 <span class=\"_ _0\"></span>dyskonta, <span class=\"_ _0\"></span>kt\u00f3ra <span class=\"_ _0\"></span>odpowiada <span class=\"_ _0\"></span>stopie <span class=\"_ _0\"></span>procentowej <span class=\"_ _0\"></span>obligacji <span class=\"_ _0\"></span>skarbowych <span class=\"_ _0\"></span>wy<span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>a\u017conych <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>walucie <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzysz\u0142ej<span class=\"_ _1\"></span> wyp\u0142aty <span class=\"_ _b\"></span>\u015bwiadcze\u0144, <span class=\"_ _9\"></span>o <span class=\"_ _b\"> </span>terminach <span class=\"_ _b\"></span>zapadalno\u015bci <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>bli\u017conych <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>termin\u00f3w <span class=\"_ _b\"> </span>regulowania <span class=\"_ _b\"></span>odno\u015bnych <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>obowi\u0105za\u0144. <span class=\"_ _9\"></span>Za\u0142o\u017cenia <span class=\"_ _b\"></span>dotycz\u0105ce <span class=\"_ _b\"></span>przysz\u0142ej <span class=\"_ _9\"></span>umieralno\u015bci <span class=\"_ _b\"> </span>oraz<span class=\"_ _1\"></span> prawdopodobie\u0144st<span class=\"_ _1\"></span>wo  przej\u015bcia  pracownika  na <span class=\"_ _d\"> </span>r<span class=\"_ _1\"></span>ent\u0119  inwalidzk\u0105  oszacowane  zosta\u0142o  na <span class=\"_ _d\"> </span>pod<span class=\"_ _1\"></span>stawie  danych  statystycznych  z  polskich <span class=\"_ _d\"> </span>tabel <span class=\"_ _d\"> </span>trwa<span class=\"_ _1\"></span>nia  \u017cycia dla <span class=\"ff5\">m\u0119\u017cczyzn i dla <span class=\"_ _1\"></span>kobiet, publikowany<span class=\"_ _1\"></span>ch przez GUS, na <span class=\"_ _1\"></span>dzie\u0144 dokonywa<span class=\"_ _1\"></span>nia wyceny.<span class=\"ff4\"> </span></span>G\u0142\u00f3wne za\u0142o\u017cenia <span class=\"_ _1\"></span>aktuarialne przyj<span class=\"_ _1\"></span>\u0119te do wyceny n<span class=\"_ _1\"></span>a dzie\u0144 31 grudnia <span class=\"_ _1\"></span>2023 roku zo<span class=\"_ _1\"></span>sta\u0142y przedstawion<span class=\"_ _1\"></span>e w dalszej cz\u0119\u015b<span class=\"_ _1\"></span>ci Noty.<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "Wysoko\u015b\u0107 <span class=\"_ _8\"> </span>zobowi\u0105z<span class=\"_ _1\"></span>ania <span class=\"_ _8\"> </span>z <span class=\"_ _8\"> </span>tytu\u0142u <span class=\"_ _8\"> </span>\u015bwiadcze\u0144 <span class=\"_ _b\"> </span>po<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>okresie <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>atrudnienia <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>formie <span class=\"_ _8\"> </span>program\u00f3<span class=\"_ _1\"></span>w <span class=\"_ _8\"> </span>okre\u015blonych <span class=\"_ _8\"> </span>\u015bwia<span class=\"_ _1\"></span>dcze\u0144  <span class=\"ff4\">(<span class=\"ffa\">odprawy <span class=\"_ _8\"> </span>emer<span class=\"_ _1\"></span>ytalne <span class=\"_ _8\"> </span>i <span class=\"_ _8\"> </span>rentowe, <span class=\"_ _8\"> </span>rent<span class=\"_ _1\"></span>y </span></span>wyr\u00f3wnawcze, <span class=\"_ _1\"></span>odpis <span class=\"_ _5\"></span>na<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ZF\u015aS <span class=\"_ _1\"></span>dla <span class=\"_ _1\"></span>emeryt\u00f3w <span class=\"_ _5\"></span>i rencist\u00f3w, <span class=\"_ _5\"></span>odprawy po\u015bmiertn<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span><span class=\"ff4\">) <span class=\"_ _1\"></span>oraz <span class=\"_ _1\"></span><span class=\"ff9\">nagr\u00f3d <span class=\"_ _1\"></span>jubileuszow<span class=\"_ _1\"></span>ych<span class=\"ff4\"> <span class=\"ff5\">wylicza<span class=\"_ _1\"></span>na jest <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rzez <span class=\"_ _5\"></span>n<span class=\"_ _0\"></span>iezale\u017cn\u0105 <span class=\"_ _5\"></span>firm\u0119 doradztwa </span></span></span></span>aktuarialnego m<span class=\"_ _1\"></span>etod\u0105 prognozowa<span class=\"_ _1\"></span>nych \u015bwiadcze\u0144 jed<span class=\"_ _1\"></span>nostkowych, do cz<span class=\"_ _1\"></span>asu ustania tego zobowi\u0105za<span class=\"_ _1\"></span>nia.<span class=\"ff4\"> </span>Zobowi\u0105zania <span class=\"_ _9\"></span>z <span class=\"_ _b\"> </span>ty<span class=\"_ _0\"></span>tu\u0142u <span class=\"_ _9\"></span>\u015bwiadcze\u0144 <span class=\"_ _b\"> </span>pracowniczych <span class=\"_ _b\"></span>obliczan<span class=\"_ _1\"></span>e <span class=\"_ _b\"></span>s\u0105 <span class=\"_ _b\"></span>metod\u0105 <span class=\"_ _b\"></span>indywidualn<span class=\"_ _1\"></span>\u0105, <span class=\"_ _b\"></span>dla <span class=\"_ _b\"> </span>ka\u017cdego <span class=\"_ _b\"></span>pracownika <span class=\"_ _9\"></span>osobno. <span class=\"_ _b\"> </span>Podstaw\u0105 <span class=\"_ _b\"></span>do<span class=\"_ _0\"></span><span class=\"ff4\"> </span>obliczenia <span class=\"_ _b\"></span>zobowi\u0105zania dla <span class=\"ff5\">pracownika <span class=\"_ _9\"></span>jest <span class=\"_ _9\"></span>przewidywana <span class=\"_ _9\"></span>kwota <span class=\"_ _9\"></span>danego <span class=\"_ _9\"></span>\u015bwiadczenia, <span class=\"_ _b\"></span>jak\u0105 <span class=\"_ _9\"></span>Grupa <span class=\"_ _9\"></span>zobowi\u0105zuje <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _b\"></span>wyp\u0142aci\u0107 <span class=\"_ _9\"></span>na</span> <span class=\"ff5\">podstawie <span class=\"_ _9\"></span>wewn\u0119trznych <span class=\"_ _9\"></span>regulacji <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>odpowiednich </span>przepis\u00f3w <span class=\"_ _8\"> </span>prawa. <span class=\"_ _8\"> </span>Obliczona <span class=\"_ _8\"> </span>kwota <span class=\"_ _8\"> </span>jest <span class=\"_ _8\"> </span>dyskontow<span class=\"_ _1\"></span>ana <span class=\"_ _8\"> </span>aktuarialnie <span class=\"_ _8\"> </span>na <span class=\"_ _8\"> </span>dzie\u0144 <span class=\"_ _8\"> </span>ko\u0144cz\u0105cy <span class=\"_ _8\"> </span>okres <span class=\"_ _8\"> </span>sprawozdawczy, <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>nast\u0119pnie <span class=\"_ _8\"> </span>pomniejsza<span class=\"ff4\">n<span class=\"_ _0\"></span>a <span class=\"_ _8\"> </span>o zdyskontowan<span class=\"_ _1\"></span>e </span>aktuarialnie <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>ten <span class=\"_ _0\"></span>sam <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _0\"></span>kwoty <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>ocznych <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>dpis\u00f3w <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>rezerw\u0119, <span class=\"_ _0\"></span>jakich <span class=\"_ _0\"></span>Grupa <span class=\"_ _9\"></span>dokonuje <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>powi<span class=\"_ _1\"></span>\u0119kszenie <span class=\"_ _0\"></span>rezerwy <span class=\"_ _9\"></span>dane<span class=\"_ _1\"></span>go <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>racownika. <span class=\"_ _0\"></span>Dyskonto <span class=\"_ _0\"></span>aktuarialne oznacza iloczyn dy<span class=\"_ _1\"></span>skonta finansow<span class=\"_ _1\"></span>ego i <span class=\"ff5\">prawdopodobie\u0144stw<span class=\"_ _1\"></span>a dotrwania dan<span class=\"_ _1\"></span>ego pracownika ja<span class=\"_ _1\"></span>ko pracownika Gr<span class=\"_ _1\"></span>upy do<span class=\"ff4\"> </span>momentu otrzyma<span class=\"_ _1\"></span>nia \u015bwiadczenia. <span class=\"ff4\"> </span></span>Program<span class=\"ff5\">y okre\u015blon<span class=\"_ _1\"></span>ych \u015bwiadcze\u0144 n<span class=\"_ _1\"></span>ara\u017caj\u0105 Grup\u0119 na r<span class=\"_ _1\"></span>yzyko aktuarialn<span class=\"_ _1\"></span>e obejmuj\u0105ce: <span class=\"ff4\"> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">ryzyko stopy pr<span class=\"_ _1\"></span>ocentowej <span class=\"ff5\">\u2013</span> <span class=\"ff5\">spadek opro<span class=\"_ _1\"></span>centowania o<span class=\"_ _1\"></span>bligacji spowoduje <span class=\"_ _1\"></span>zwi\u0119kszenie z<span class=\"_ _1\"></span>obowi\u0105za\u0144 programu,<span class=\"ff4\"> </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">ryzyko d\u0142ugowieczno\u015b<span class=\"_ _1\"></span>ci \u2013<span class=\"_ _0\"></span><span class=\"ff4\"> </span>warto\u015b\u0107 bie\u017c\u0105c\u0105 zobowi\u0105za\u0144 program<span class=\"_ _1\"></span>u okre\u015blonych \u015bwiadcze\u0144 oblicza si\u0119 p<span class=\"_ _0\"></span>rzez odniesienie do<span class=\"ff4\"> </span>najlepszy<span class=\"_ _1\"></span>ch szacunk\u00f3w \u015bmiertelno\u015bci<span class=\"_ _1\"></span> </span></span>uczestnik\u00f3w <span class=\"_ _0\"></span>programu <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>ar\u00f3wno <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>okresie <span class=\"_ _0\"></span>zatrudnienia, <span class=\"_ _0\"></span>jak<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>okresie <span class=\"_ _9\"></span>zatrudnienia. <span class=\"_ _0\"></span>Zwi\u0119kszenie <span class=\"_ _9\"></span>oc<span class=\"_ _1\"></span>zekiwanej <span class=\"_ _0\"></span>d\u0142ugo\u015bci <span class=\"_ _9\"></span>trwania <span class=\"_ _9\"></span>\u017cycia <span class=\"_ _0\"></span>uczestnik\u00f3w <span class=\"_ _9\"></span>program<span class=\"_ _1\"></span>u spowoduje wzro<span class=\"_ _1\"></span>st warto\u015bci zobowi\u0105za\u0144,<span class=\"_ _1\"></span><span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">ryzyko <span class=\"_ _b\"> </span>wynagrodze\u0144 <span class=\"_ _8\"> </span>\u2013<span class=\"ff4\"> <span class=\"_ _b\"> </span></span>warto\u015b\u0107 <span class=\"_ _8\"> </span>bie\u017c\u0105c\u0105 <span class=\"_ _b\"></span>zobowi\u0105za\u0144 <span class=\"_ _8\"> </span>pr<span class=\"_ _1\"></span>ogramu <span class=\"_ _b\"> </span>okre\u015blonych <span class=\"_ _8\"> </span>\u015bwia<span class=\"_ _1\"></span>dcze\u0144 <span class=\"_ _8\"> </span>oblic<span class=\"_ _1\"></span>za <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rzez <span class=\"_ _b\"> </span>odniesienie <span class=\"_ _b\"> </span>do<span class=\"_ _9\"></span><span class=\"ff4\"> </span>przysz\u0142eg<span class=\"_ _1\"></span>o <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>oziomu <span class=\"_ _b\"> </span>wynagrodze\u0144 </span></span>uczestnik\u00f3w pro<span class=\"_ _1\"></span>gramu. Wobec tego w<span class=\"_ _1\"></span>zrost wynagrodze<span class=\"_ _1\"></span>\u0144 uczestnik\u00f3w pr<span class=\"_ _1\"></span>ogramu spowoduje <span class=\"_ _1\"></span>zwi\u0119kszenie <span class=\"_ _1\"></span>warto\u015bci zobowi\u0105za\u0144.<span class=\"ff4\"> </span>Zyski/(straty) akt<span class=\"_ _1\"></span>uarialne z wyceny <span class=\"_ _1\"></span>okre\u015blonych \u015bwi<span class=\"_ _1\"></span>adcze\u0144 po okresie <span class=\"_ _1\"></span>zatrudnienia ujm<span class=\"_ _1\"></span>uje si\u0119 jak inne ca\u0142<span class=\"_ _1\"></span>kowite dochody.<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-18": {
   "value": "W Grupie n<span class=\"_ _1\"></span>a dzie\u0144 <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>grudnia 2023 <span class=\"_ _1\"></span>roku za<span class=\"_ _1\"></span>trudnionych jest 32<span class=\"ff4\"> </span>174 p<span class=\"_ _1\"></span>racownik\u00f3w, w t<span class=\"_ _1\"></span>ym 21<span class=\"ff4\"> </span>446 p<span class=\"_ _1\"></span>racownik\u00f3w JSW tj. <span class=\"_ _1\"></span>66,7%, d<span class=\"_ _1\"></span>latego dominuj\u0105cy <span class=\"_ _1\"></span>wp\u0142yw na <span class=\"_ _1\"></span>wielko\u015b\u0107 zobowi\u0105za\u0144 <span class=\"_ _1\"></span>z<span class=\"_ _0\"></span><span class=\"ff4\"> </span>tytu\u0142u \u015bwiadcze\u0144 <span class=\"_ _0\"></span>pracowniczyc<span class=\"_ _0\"></span>h <span class=\"_ _0\"></span>maj\u0105 <span class=\"_ _0\"></span>za\u0142o\u017ce<span class=\"_ _0\"></span>nia <span class=\"_ _0\"></span>aktuarialn<span class=\"_ _0\"></span>e przy<span class=\"_ _0\"></span>j\u0119te <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>wyc<span class=\"_ _0\"></span>eny <span class=\"_ _0\"></span>Jednostki <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ominuj\u0105cej <span class=\"_ _0\"></span>(na<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>gru<span class=\"_ _0\"></span>dnia <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>rok<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>Gru<span class=\"_ _0\"></span>pie <span class=\"_ _0\"></span>by\u0142<span class=\"_ _0\"></span>o z<span class=\"_ _0\"></span>atrudnionych <span class=\"_ _0\"></span>30<span class=\"_ _0\"></span><span class=\"ff4\"> </span>739 <span class=\"_ _0\"></span>pracownik<span class=\"_ _0\"></span>\u00f3w, w tym 21 <span class=\"ff5\">239 prac<span class=\"_ _0\"></span>ownik\u00f3w JSW tj. 69,1%).<span class=\"_ _1c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-532": {
   "value": "REZERWY ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>REZERWY Grupa tworzy rezer<span class=\"_ _1\"></span>wy w szczeg\u00f3lno<span class=\"_ _1\"></span>\u015bci z nast\u0119puj\u0105cych t<span class=\"_ _1\"></span>ytu\u0142\u00f3w:<span class=\"ff4\"> </span>a)<span class=\"ffe ls0\"> <span class=\"ff9\">likwid<span class=\"_ _1\"></span>acji zak\u0142adu g\u00f3rnicz<span class=\"_ _1\"></span>ego<span class=\"ffa\"> </span></span></span>Rezerw\u0119 na <span class=\"_ _0\"></span>przysz\u0142e koszty zw<span class=\"_ _0\"></span>i\u0105zane z likwidacj\u0105 z<span class=\"_ _0\"></span>ak\u0142adu g\u00f3rniczego tworzy <span class=\"_ _0\"></span>si\u0119 m.in. w<span class=\"_ _0\"></span> oparciu o<span class=\"_ _0\"></span> obowi\u0105zki w<span class=\"_ _0\"></span>ynikaj\u0105ce z<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _1\"></span><span class=\"ff5\">ustawy Prawo <span class=\"_ _0\"></span>geologiczn<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>i g\u00f3<span class=\"_ _0\"></span>rnicz<span class=\"_ _1\"></span>e </span></span>nak\u0142adaj\u0105ce  na  przedsi\u0119bi<span class=\"_ _1\"></span>orstwo  g\u00f3rnicze  obowi\u0105<span class=\"_ _1\"></span>zek  likwidacji  zak\u0142ad\u00f3w  g<span class=\"_ _1\"></span>\u00f3rniczych  po  zako\u0144czeniu  eksploatacji,  w  wysoko\u015bci  przewi<span class=\"_ _1\"></span>dywanych  koszt\u00f3w<span class=\"_ _1\"></span> zwi\u0105zanych z:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">zabezpieczenie<span class=\"_ _1\"></span>m lub likwidacj\u0105 <span class=\"_ _1\"></span>wyrobisk g\u00f3rniczyc<span class=\"_ _1\"></span>h oraz urz\u0105dze\u0144, in<span class=\"_ _1\"></span>stalacji i obiekt\u00f3<span class=\"_ _1\"></span>w zak\u0142adu g\u00f3rni<span class=\"_ _1\"></span>czego;<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">przedsi\u0119wzi\u0119cie<span class=\"_ _1\"></span>m niezb\u0119dnych \u015bro<span class=\"_ _1\"></span>dk\u00f3w chroni\u0105cyc<span class=\"_ _1\"></span>h s\u0105siednie z\u0142o\u017c<span class=\"_ _1\"></span>a <span class=\"ff4\">kopalin; </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">przedsi\u0119wzi\u0119cie<span class=\"_ _1\"></span>m niezb\u0119dnych \u015bro<span class=\"_ _1\"></span>dk\u00f3w chroni\u0105cyc<span class=\"_ _1\"></span>h wyrobiska s\u0105sied<span class=\"_ _1\"></span>nich zak\u0142ad\u00f3w g<span class=\"_ _1\"></span>\u00f3rniczych;<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">przedsi\u0119wzi\u0119cie<span class=\"_ _1\"></span>m niezb\u0119dnych \u015bro<span class=\"_ _1\"></span>dk\u00f3w w celu ochro<span class=\"_ _1\"></span>ny \u015brodowiska oraz re<span class=\"_ _1\"></span>kultywacji grunt\u00f3<span class=\"_ _1\"></span>w po dzia\u0142alno\u015bci g<span class=\"_ _1\"></span>\u00f3rniczej.<span class=\"ff4\"> </span></span></span>Kwoty <span class=\"_ _9\"></span>rezerw <span class=\"_ _9\"></span>wykazuje <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>bie\u017c\u0105cej <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>nak\u0142ad\u00f3w, <span class=\"_ _9\"></span>kt\u00f3re <span class=\"_ _9\"></span>\u2013<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>jak <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _b\"></span>oczekuje <span class=\"_ _9\"></span>\u2013<span class=\"ff4\"> <span class=\"_ _9\"></span></span>b\u0119d\u0105 <span class=\"_ _b\"></span>niezb\u0119dne <span class=\"_ _9\"></span>do<span class=\"ff4\"> </span>wype\u0142nie<span class=\"_ _1\"></span>nia <span class=\"_ _9\"></span>obowi\u0105zku. <span class=\"_ _9\"></span>Stosuje <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span>\u00f3wczas <span class=\"_ _9\"></span>stop\u0119<span class=\"_ _1\"></span> procentow\u0105 przed opodatko<span class=\"_ _1\"></span>waniem, kt\u00f3ra odzwiercie<span class=\"_ _1\"></span>dla bie\u017c\u0105c\u0105 ocen\u0119 rynku odno\u015bnie do warto\u015b<span class=\"_ _1\"></span>ci pieni\u0105dza w czasie oraz ryzyko <span class=\"_ _0\"></span>zwi\u0105zane konkretnie z<span class=\"ff4\"> da<span class=\"_ _1\"></span>nym </span>sk\u0142adnikiem zobowi\u0105za\u0144. Pocz\u0105tkow<span class=\"_ _1\"></span>y szacunek rezerwy na <span class=\"_ _0\"></span>likwidacj\u0119 zak\u0142adu g\u00f3rniczego powi\u0119ks<span class=\"_ _1\"></span>za warto\u015b\u0107 rzeczowych aktyw\u00f3w trw<span class=\"_ _9\"></span>a\u0142y<span class=\"_ _1\"></span>ch. Zwi\u0119kszenie rezerw<span class=\"_ _1\"></span> zwi\u0105zane <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>up\u0142ywem <span class=\"_ _0\"></span>czasu <span class=\"_ _9\"></span>jest <span class=\"_ _0\"></span>rozpoznawane <span class=\"_ _9\"></span>jako <span class=\"_ _0\"></span>koszty <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>dsetkowe <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>ujmowane <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>kosztach <span class=\"_ _0\"></span>finansowych<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Zmiany <span class=\"_ _9\"></span>wysoko\u015b<span class=\"_ _1\"></span>ci <span class=\"_ _9\"></span>rezerw <span class=\"_ _0\"></span>zwi\u0105zane <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>aktualizacj\u0105 szacunk\u00f3w ich<span class=\"ff4\"> </span>d<span class=\"_ _1\"></span>otycz\u0105cych (stop<span class=\"_ _1\"></span>a dyskonta, stop<span class=\"_ _1\"></span>a inflacji, <span class=\"_ _1\"></span>\u017cywotno\u015b\u0107 kopal<span class=\"_ _1\"></span>\u0144, spodziewana <span class=\"_ _1\"></span>nominalna wart<span class=\"_ _1\"></span>o\u015b\u0107 nak\u0142ad\u00f3w <span class=\"_ _1\"></span>na likwidacj\u0119) <span class=\"_ _1\"></span>ujmowane<span class=\"ff4\"> </span>s\u0105 jako korekta<span class=\"_ _1\"></span> warto\u015bci aktyw\u00f3w t<span class=\"_ _1\"></span>rwa\u0142ych obj\u0119ty<span class=\"_ _1\"></span>ch obowi\u0105zkiem lik<span class=\"ff4\">widacji.<span class=\"_ _1\"></span> </span>b)<span class=\"ffe ls0\"> <span class=\"ff9\">szk\u00f3d g\u00f3r<span class=\"_ _1\"></span>niczych<span class=\"ffa\"> </span></span></span>Grupa <span class=\"_ _b\"> </span>tworzy <span class=\"_ _b\"> </span>rezerw\u0119 <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>likwid<span class=\"_ _1\"></span>acj\u0119 <span class=\"_ _b\"></span>szk\u00f3d <span class=\"_ _b\"></span>g\u00f3rniczych, <span class=\"_ _b\"></span>wy\u0142\u0105cznie <span class=\"_ _b\"></span>dla <span class=\"_ _b\"> </span>ujawnionych <span class=\"_ _b\"></span>szk\u00f3d <span class=\"_ _b\"> </span>g\u00f3rniczych, <span class=\"_ _b\"> </span>b\u0119d\u0105cych <span class=\"_ _b\"></span>skutkiem <span class=\"_ _b\"></span>dzia\u0142alno\u015b<span class=\"_ _0\"></span>ci <span class=\"_ _b\"> </span>eksploatacyjnej <span class=\"_ _b\"></span>kopal\u0144 nale\u017c\u0105cych <span class=\"_ _5\"></span>do Grupy, <span class=\"_ _5\"></span>w wy<span class=\"_ _1\"></span>soko\u015bci <span class=\"_ _1\"></span>wynika<span class=\"_ _1\"></span>j\u0105cej <span class=\"_ _1\"></span>ze <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span>g\u0142oszonych, <span class=\"_ _5\"></span>uznanych l<span class=\"_ _1\"></span>ub <span class=\"_ _5\"></span>b\u0119d\u0105c<span class=\"_ _0\"></span>ych <span class=\"_ _1\"></span>przedmiot<span class=\"_ _1\"></span>em r<span class=\"_ _1\"></span>ozpatrzenia <span class=\"_ _5\"></span>przez <span class=\"_ _1\"></span>s\u0105dy <span class=\"_ _5\"></span>u<span class=\"_ _0\"></span>dokumentowa<span class=\"_ _1\"></span>nych <span class=\"_ _1\"></span>roszcze\u0144 <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span><span class=\"ff4\"> tego </span>tytu\u0142u <span class=\"_ _8\"> </span>lub <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>w<span class=\"_ _1\"></span>ysoko\u015bci <span class=\"_ _8\"> </span>nak\u0142ad\u00f3w <span class=\"_ _b\"> </span>przewidzianych <span class=\"_ _8\"> </span>na <span class=\"_ _8\"> </span>zabezpi<span class=\"_ _1\"></span>eczenie <span class=\"_ _8\"> </span>terenu <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rzed <span class=\"_ _b\"> </span>skutkami <span class=\"_ _8\"> </span>dzia\u0142alno\u015bci <span class=\"_ _8\"> </span>g\u00f3rnic<span class=\"_ _1\"></span>zej. <span class=\"_ _8\"> </span>W <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>wi\u0105zku <span class=\"_ _8\"> </span>z <span class=\"_ _8\"> </span>br<span class=\"_ _0\"></span><span class=\"ff4\">akiem <span class=\"_ _8\"> </span>metody <span class=\"_ _8\"> </span>ust<span class=\"_ _1\"></span>alenia </span>wiarygodnych  szacunk<span class=\"_ _1\"></span>\u00f3w,  w  warto\u015bci  rezerwy  na  szkody  g\u00f3rnicze  nie  ujmuje  si\u0119  tych  szk\u00f3d  g\u00f3rniczych,  kt\u00f3re  powsta<span class=\"_ _1\"></span>n\u0105  w  przysz\u0142o\u015bci.  Grupa  ujawnia<span class=\"_ _1\"></span> te<span class=\"ls0\"> <span class=\"ff5\">zobowi\u0105zania jako <span class=\"_ _1\"></span>zobowi\u0105zania waru<span class=\"_ _1\"></span>nkowe.<span class=\"ff4\"> </span></span></span>Warto\u015b\u0107 <span class=\"_ _b\"></span>rezerwy <span class=\"_ _9\"></span>na <span class=\"_ _b\"> </span>likwidacj\u0119 <span class=\"_ _b\"></span>szk\u00f3d <span class=\"_ _b\"></span>g\u00f3rniczych <span class=\"_ _9\"></span>wy<span class=\"_ _0\"></span>licza <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _b\"> </span>w <span class=\"_ _b\"> </span>oparciu <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>wiarygodny <span class=\"_ _9\"></span>szacunek <span class=\"_ _b\"></span>koszt\u00f3w <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>raw <span class=\"_ _b\"> </span>obiekt\u00f3w, <span class=\"_ _b\"></span>budowli <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span><span class=\"ff4\"> </span>odszkodowa\u0144 <span class=\"_ _9\"></span>b\u0119d\u0105cych nast\u0119pstwem <span class=\"_ _5\"></span>wp\u0142yw\u00f3w <span class=\"_ _1\"></span>dokonanej <span class=\"_ _5\"></span>eksploatacji <span class=\"_ _5\"></span>g\u00f3rniczej <span class=\"_ _5\"></span>lub<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>te\u017c <span class=\"_ _1\"></span>dokonywanych <span class=\"_ _5\"></span>przez <span class=\"_ _5\"></span>Grup\u0119 zab<span class=\"_ _1\"></span>ezpiecze\u0144 <span class=\"_ _5\"></span>terenu <span class=\"_ _1\"></span>przed <span class=\"_ _5\"></span>skutkami <span class=\"_ _1\"></span>dzia<span class=\"_ _0\"></span>\u0142alno\u015bci <span class=\"_ _5\"></span>g\u00f3rniczej <span class=\"_ _5\"></span>n<span class=\"_ _0\"></span>a<span class=\"ff4\"> terenach<span class=\"_ _1\"></span> </span>obj\u0119tych koncesjami. Momentem pocz\u0105tkowym u<span class=\"_ _0\"></span>j\u0119cia rezerwy <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>stwierdzone na powierzchni wp\u0142ywy eksploatacji g\u00f3rniczej wynikaj\u0105ce <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>realizacji plan\u00f3w ruchu kopalni. Rezerwa t<span class=\"_ _1\"></span>a prezentowana je<span class=\"_ _1\"></span>st w warto\u015bci bie<span class=\"_ _1\"></span>\u017c\u0105cej nak\u0142ad\u00f3w nie<span class=\"_ _1\"></span>zb\u0119dnych do <span class=\"_ _1\"></span>wype\u0142nienia zobowi<span class=\"_ _1\"></span>\u0105zania.<span class=\"ff4\"> </span>c)<span class=\"ffe ls0\"> <span class=\"ff9\">ochro<span class=\"_ _1\"></span>ny \u015brodowiska<span class=\"ffa\"> </span></span></span>Rezerwa na ochro<span class=\"_ _1\"></span>n\u0119 \u015brodowiska ujmowa<span class=\"_ _1\"></span>na jest w\u00f3wczas, gdy w w<span class=\"_ _1\"></span>yniku przesz\u0142y<span class=\"_ _1\"></span>ch zdarze\u0144 spoc<span class=\"_ _1\"></span>zywa na Grupie aktu<span class=\"_ _1\"></span>alne, prawne lub zwy<span class=\"_ _1\"></span>czajowe zobowi<span class=\"_ _1\"></span>\u0105zanie wydatkowania  \u015bro<span class=\"_ _1\"></span>dk\u00f3w  pieni\u0119\u017c<span class=\"_ _1\"></span>nych  i  mo\u017cliwe  je<span class=\"_ _1\"></span>st  wiarygodne <span class=\"_ _8\"> </span>oszacowanie  tego <span class=\"_ _8\"> </span>zobowi\u0105zania.  Wielko<span class=\"_ _1\"></span>\u015b\u0107  rezerwy  jest <span class=\"_ _8\"> </span>ustalana  popr<span class=\"_ _0\"></span><span class=\"ff4\">zez  zdyskontowani<span class=\"_ _5\"></span>e </span>prognozowanych <span class=\"_ _9\"></span>przysz\u0142ych <span class=\"_ _b\"></span>przep\u0142<span class=\"_ _1\"></span>yw\u00f3w <span class=\"_ _b\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>do <span class=\"_ _b\"></span>warto\u015bci <span class=\"_ _b\"></span>bie\u017c\u0105<span class=\"_ _1\"></span>cej, <span class=\"_ _b\"></span>przy <span class=\"_ _9\"></span>zastosowaniu <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>topy <span class=\"_ _9\"></span>dyskontowej <span class=\"_ _b\"></span>odzwierciedlaj\u0105cej<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _b\"></span>aktualne <span class=\"_ _9\"></span>oceny <span class=\"_ _b\"></span>rynkow<span class=\"_ _1\"></span>e </span>warto\u015bci pieni\u0105dza <span class=\"_ _1\"></span>w czasie oraz ewe<span class=\"_ _1\"></span>ntualnego ryzyka z<span class=\"_ _1\"></span>wi\u0105zanego z d<span class=\"_ _1\"></span>anym zobowi\u0105zani<span class=\"_ _1\"></span>em.<span class=\"_ _1c\"> </span><span class=\"ff4\"> </span>d)<span class=\"ffe ls0\"> <span class=\"ff9\">pozosta\u0142<span class=\"_ _1\"></span>y<span class=\"ffa\">ch rezerw </span></span></span>Rezerw\u0119 <span class=\"_ _5\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>podatek <span class=\"_ _5\"></span>od nieruchomo\u015b<span class=\"_ _1\"></span>ci, n<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>roszczenia <span class=\"_ _1\"></span>prawn<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>naprawy <span class=\"_ _1\"></span>gwarancyjn<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>inne, <span class=\"_ _1\"></span>ujmuje <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _1\"></span>w\u00f3wczas, <span class=\"_ _5\"></span>gdy Grupa <span class=\"_ _5\"></span>ma<span class=\"_ _0\"></span><span class=\"ff4\"> </span>prawny lub <span class=\"_ _5\"></span>zwyczajowy <span class=\"_ _1\"></span>obowi\u0105ze<span class=\"_ _1\"></span>k wynikaj\u0105cy <span class=\"_ _9\"></span>ze <span class=\"_ _b\"></span>zdarze\u0144 <span class=\"_ _9\"></span>przesz\u0142ych <span class=\"_ _9\"></span>i <span class=\"_ _b\"> </span>jest <span class=\"_ _b\"></span>prawdopodobne, <span class=\"_ _9\"></span>\u017ce <span class=\"_ _b\"></span>b\u0119dzie <span class=\"_ _9\"></span>wymagany <span class=\"_ _9\"></span>wyp<span class=\"_ _0\"></span>\u0142yw <span class=\"_ _9\"></span>zasob\u00f3w <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>cel<span class=\"_ _9\"></span>u <span class=\"_ _9\"></span>wywi\u0105zania <span class=\"_ _9\"></span>si\u0119<span class=\"_ _0\"></span><span class=\"ff4\"> z </span>tego <span class=\"_ _9\"></span>obowi\u0105zku, <span class=\"_ _9\"></span>za\u015b <span class=\"_ _b\"></span>jego <span class=\"_ _b\"></span>wielko\u015b<span class=\"_ _1\"></span>\u0107 wiarygodnie osz<span class=\"_ _1\"></span>acowano. Nie twor<span class=\"_ _1\"></span>zy si\u0119 rezerw na <span class=\"_ _1\"></span>przysz\u0142e straty o<span class=\"_ _1\"></span>peracyjne.<span class=\"ff4\"> </span>Utworzone <span class=\"_ _1\"></span>rezerwy <span class=\"_ _5\"></span>zalicza si\u0119 <span class=\"_ _1\"></span>odpowied<span class=\"_ _1\"></span>nio <span class=\"_ _1\"></span>do k<span class=\"_ _1\"></span>oszt\u00f3w <span class=\"_ _1\"></span>operacyjnyc<span class=\"_ _1\"></span>h, <span class=\"_ _1\"></span>pozosta\u0142ych <span class=\"_ _1\"></span>koszt\u00f3w, <span class=\"_ _5\"></span>k<span class=\"_ _0\"></span>oszt\u00f3w <span class=\"_ _1\"></span>finansowy<span class=\"_ _1\"></span>ch, w <span class=\"_ _5\"></span>zale\u017cno\u015bci <span class=\"_ _1\"></span>od <span class=\"ff4\">o</span>koliczno\u015bci, <span class=\"_ _1\"></span>z kt<span class=\"_ _1\"></span>\u00f3rymi pr<span class=\"_ _1\"></span>zysz\u0142e<span class=\"_ _1\"></span> zobowi\u0105zania si<span class=\"_ _1\"></span>\u0119 wi\u0105\u017c\u0105.<span class=\"ff4\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Stan rezerw weryfikuje si\u0119 na ka\u017cdy dzie\u0144 ko\u0144cz\u0105cy okres sprawozdawczy i aktualizuje si\u0119 w celu odzw<span class=\"_ _0\"></span>ierciedl<span class=\"_ _1\"></span>enia bie\u017c\u0105cego, n<span class=\"_ _0\"></span>ajbardziej w\u0142a\u015bciwego szacunku. Szacunki i <span class=\"ff5\">za\u0142o\u017ceni<span class=\"_ _1\"></span>a przyj\u0119te do ustal<span class=\"_ _1\"></span>enia rezerw zost<span class=\"_ _1\"></span>a\u0142y ujawnione w <span class=\"_ _1\"></span>dalszej cz\u0119\u015bc<span class=\"_ _1\"></span>i Noty.<span class=\"_ _1c\"> </span></span><span class=\"ff5\"><span class=\"ff4\"> </span></span>REZERWY Likwidacja zak\u0142adu<span class=\"ff2\"> </span>g\u00f3rniczego<span class=\"ff2\"> </span>Szkody g\u00f3rnicz<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span>Ochrona \u015brodowiska<span class=\"ff2\"> </span>Pozosta\u0142e<span class=\"ff2\"> </span>rezerwy Razem STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA 2023 d\u0142ugoterminowe<span class=\"ff1\"> </span>925,9 238,1 101,2 17,1 1 282,3 kr\u00f3tkoterminowe<span class=\"ff1\"> </span>15,9 99,4 40,7 70,8 226,8 RAZEM 941,8 337,5 141,9 87,9 1 509,1<span class=\"_ _1c\"> </span> <div class=\"c w148 h99 gsc7a\"><div class=\"t m0 x4 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Utworzenie dodatk<span class=\"_ _1\"></span>owych rezerw </div></div><div class=\"c w149 h99 gsc7b\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">110,7* </div></div><div class=\"c w14a h99 gsc7c\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">185,6 </div></div><div class=\"c w149 h99 gsc7d\"><div class=\"t m0 x1c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">38,7 </div></div><div class=\"c w14b h99 gsc7e\"><div class=\"t m0 x1c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">46,7 </div></div><div class=\"c w17 h99 gsc7f\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">381,7 </div></div><div class=\"c w148 hfd gsc80\"><div class=\"t m0 x4 h16 y76 ff1 fs4 fc0 sc0 ls0 ws0\">Utworzenie rezerw<span class=\"_ _1\"></span>y- koszt odsetkowy </div></div><div class=\"c w149 hfd gsc81\"><div class=\"t m0 x1c h16 y76 ff1 fs4 fc0 sc0 ls0 ws0\">60,9 </div></div><div class=\"c w14a hfd gsc82\"><div class=\"t m0 x3c h16 y76 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w149 hfd gsc83\"><div class=\"t m0 x37 h16 y76 ff1 fs4 fc0 sc0 ls0 ws0\">4,5 </div></div><div class=\"c w14b hfd gsc84\"><div class=\"t m0 x3c h16 y76 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17 hfd gsc85\"><div class=\"t m0 x1c h16 y76 ff1 fs4 fc0 sc0 ls0 ws0\">65,4 </div></div><div class=\"c w148 h99 gsc86\"><div class=\"t m0 x4 h16 y76 ff7 fs4 fc0 sc0 ls0 ws0\">Rozwi\u0105zanie <span class=\"ff1\">niewy<span class=\"_ _1\"></span>korzystanej rezerw<span class=\"_ _1\"></span>y </span></div></div><div class=\"c w149 h99 gsc87\"><div class=\"t m0 x3c h16 y76 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14a h99 gsc88\"><div class=\"t m0 x29 h16 y76 ff1 fs4 fc0 sc0 ls0 ws0\">(13,2) </div></div><div class=\"c w149 h99 gsc89\"><div class=\"t m0 x29 h16 y76 ff1 fs4 fc0 sc0 ls0 ws0\">(18,2) </div></div><div class=\"c w14b h99 gsc8a\"><div class=\"t m0 x2a h16 y76 ff1 fs4 fc0 sc0 ls0 ws0\">(8,4) </div></div><div class=\"c w17 h99 gsc8b\"><div class=\"t m0 x29 h16 y76 ff1 fs4 fc0 sc0 ls0 ws0\">(39,8) </div></div><div class=\"c w148 h99 gsc8c\"><div class=\"t m0 x4 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Wykorzystanie rezerw<span class=\"_ _1\"></span> </div></div><div class=\"c w149 h99 gsc8d\"><div class=\"t m0 x2a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(5,1) </div></div><div class=\"c w14a h99 gsc8e\"><div class=\"t m0 x35 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(118,9) </div></div><div class=\"c w149 h99 gsc8f\"><div class=\"t m0 x2a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(5,0) </div></div><div class=\"c w14b h99 gsc90\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(10,4) </div></div><div class=\"c w17 h99 gsc91\"><div class=\"t m0 x35 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(139,4) </div></div><div class=\"c w148 h26 gsc92\"><div class=\"t m0 x4 h17 y21e ff2 fs4 fcb sc0 ls0 ws0\">STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2023 </div></div><div class=\"c w14d h99 gsc93\"><div class=\"t m0 x4 h16 y6d ff7 fs4 fc0 sc0 ls0 ws0\">d\u0142ugoterminowe<span class=\"ff1\"> </span></div></div><div class=\"c w149 h99 gsc94\"><div class=\"t m0 x47 h16 y6d ff1 fs4 fc0 sc0 ls0 ws0\">1 084,1 </div></div><div class=\"c w14a h99 gsc95\"><div class=\"t m0 x36 h16 y6d ff1 fs4 fc0 sc0 ls0 ws0\">272,6 </div></div><div class=\"c w149 h99 gsc96\"><div class=\"t m0 x36 h16 y6d ff1 fs4 fc0 sc0 ls0 ws0\">105,9 </div></div><div class=\"c w14b h99 gsc97\"><div class=\"t m0 x1c h16 y6d ff1 fs4 fc0 sc0 ls0 ws0\">22,2 </div></div><div class=\"c w17 h99 gsc98\"><div class=\"t m0 x47 h16 y6d ff1 fs4 fc0 sc0 ls0 ws0\">1 484,8 </div></div><div class=\"c w14d hfd gsc99\"><div class=\"t m0 x4 h16 yfd ff7 fs4 fc0 sc0 ls0 ws0\">kr\u00f3tkoterminowe<span class=\"ff1\"> </span></div></div><div class=\"c w149 hfd gsc9a\"><div class=\"t m0 x1c h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">24,2 </div></div><div class=\"c w14a hfd gsc9b\"><div class=\"t m0 x36 h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">118,4 </div></div><div class=\"c w149 hfd gsc9c\"><div class=\"t m0 x1c h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">56,0 </div></div><div class=\"c w14b hfd gsc9d\"><div class=\"t m0 x1c h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">93,6 </div></div><div class=\"c w17 hfd gsc9e\"><div class=\"t m0 x36 h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">292,2 </div></div><div class=\"c w148 h99 gsc9f\"><div class=\"t m0 x4 h17 y12 ff2 fs4 fcb sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w149 h99 gsca0\"><div class=\"t m0 x47 h17 yfd ff2 fs4 fcb sc0 ls0 ws0\">1 108,3 </div></div><div class=\"c w14a h99 gsca1\"><div class=\"t m0 x36 h17 yfd ff2 fs4 fcb sc0 ls0 ws0\">391,0 </div></div><div class=\"c w149 h99 gsca2\"><div class=\"t m0 x36 h17 yfd ff2 fs4 fcb sc0 ls0 ws0\">161,9 </div></div><div class=\"c w14b h99 gsca3\"><div class=\"t m0 x36 h17 yfd ff2 fs4 fcb sc0 ls0 ws0\">115,8 </div></div><div class=\"c w17 h99 gsca4\"><div class=\"t m0 x47 h17 yfd ff2 fs4 fcb sc0 ls0 ws0\">1 777,0<span class=\"_ _1c\"> </span> </div></div><div class=\"c w150 hff gsca5\"><div class=\"t m0 x4c h17 y967 ff2 fs4 fc0 sc0 ls0 ws0\">Likwidacja </div><div class=\"t m0 x43 h17 y290 ff3 fs4 fc0 sc0 ls0 ws0\">zak\u0142adu<span class=\"ff2\"> </span></div><div class=\"t m0 x27 h17 y3a6 ff3 fs4 fc0 sc0 ls0 ws0\">g\u00f3rniczego<span class=\"ff2\"> </span></div></div><div class=\"c w14a hff gsca6\"><div class=\"t m0 x2 h17 y171 ff3 fs4 fc0 sc0 ls0 ws0\">Szkody g\u00f3rnicz<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span></div></div><div class=\"c w151 hff gsca7\"><div class=\"t m0 x32 h17 y184 ff2 fs4 fc0 sc0 ls0 ws0\">Ochrona </div><div class=\"t m0 x27 h17 y173 ff3 fs4 fc0 sc0 ls0 ws0\">\u015brodowiska<span class=\"ff2\"> </span></div></div><div class=\"c w152 hff gsca8\"><div class=\"t m0 xb h17 y184 ff3 fs4 fc0 sc0 ls0 ws0\">Pozosta\u0142e<span class=\"ff2\"> </span></div><div class=\"t m0 x41 h17 y173 ff2 fs4 fc0 sc0 ls0 ws0\">rezerwy </div></div><div class=\"c w153 hff gsca9\"><div class=\"t m0 x42 h17 y171 ff2 fs4 fc0 sc0 ls0 ws0\">Razem </div></div><div class=\"c w14e h99 gscaa\"><div class=\"t m0 x4 h17 y6d ff2 fs4 fc0 sc0 ls0 ws0\">STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA 2022 </div></div><div class=\"c w154 hfd gscab\"><div class=\"t m0 x4 h16 yfd ff7 fs4 fc0 sc0 ls0 ws0\">d\u0142ugoterminowe<span class=\"ff1\"> </span></div></div><div class=\"c w150 hfd gscac\"><div class=\"t m0 x49 h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">980,9 </div></div><div class=\"c w14a hfd gscad\"><div class=\"t m0 x36 h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">209,0 </div></div><div class=\"c w151 hfd gscae\"><div class=\"t m0 x2a h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">80,4 </div></div><div class=\"c w152 hfd gscaf\"><div class=\"t m0 x37 h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">1,3 </div></div><div class=\"c w153 hfd gscb0\"><div class=\"t m0 x35 h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">1 271,6 </div></div><div class=\"c w154 h99 gscb1\"><div class=\"t m0 x4 h16 yfd ff7 fs4 fc0 sc0 ls0 ws0\">kr\u00f3tkoterminowe<span class=\"ff1\"> </span></div></div><div class=\"c w150 h99 gscb2\"><div class=\"t m0 x34 h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">12,8 </div></div><div class=\"c w14a h99 gscb3\"><div class=\"t m0 x36 h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">111,1 </div></div><div class=\"c w151 h99 gscb4\"><div class=\"t m0 x2a h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">31,8 </div></div><div class=\"c w152 h99 gscb5\"><div class=\"t m0 x1c h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">85,5 </div></div><div class=\"c w153 h99 gscb6\"><div class=\"t m0 x36 h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">241,2 </div></div><div class=\"c w14e h99 gscb7\"><div class=\"t m0 x4 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w150 h99 gscb8\"><div class=\"t m0 x49 h17 y6d ff2 fs4 fc0 sc0 ls0 ws0\">993,7 </div></div><div class=\"c w14a h99 gscb9\"><div class=\"t m0 x36 h17 y6d ff2 fs4 fc0 sc0 ls0 ws0\">320,1 </div></div><div class=\"c w151 h99 gscba\"><div class=\"t m0 x29 h17 y6d ff2 fs4 fc0 sc0 ls0 ws0\">112,2 </div></div><div class=\"c w152 h99 gscbb\"><div class=\"t m0 x1c h17 y6d ff2 fs4 fc0 sc0 ls0 ws0\">86,8 </div></div><div class=\"c w153 h99 gscbc\"><div class=\"t m0 x35 h17 y6d ff2 fs4 fc0 sc0 ls0 ws0\">1 512,8 </div></div><div class=\"c w14e hfd gscbd\"><div class=\"t m0 x4 h16 y76 ff1 fs4 fc0 sc0 ls0 ws0\">Utworzenie dodatk<span class=\"_ _1\"></span>owych rezerw </div></div><div class=\"c w150 hfd gscbe\"><div class=\"t m0 x1d h16 y76 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14a hfd gscbf\"><div class=\"t m0 x36 h16 y76 ff1 fs4 fc0 sc0 ls0 ws0\">130,9 </div></div><div class=\"c w151 hfd gscc0\"><div class=\"t m0 x2a h16 y76 ff1 fs4 fc0 sc0 ls0 ws0\">41,2 </div></div><div class=\"c w152 hfd gscc1\"><div class=\"t m0 x1c h16 y76 ff1 fs4 fc0 sc0 ls0 ws0\">47,8 </div></div><div class=\"c w153 hfd gscc2\"><div class=\"t m0 x36 h16 y76 ff1 fs4 fc0 sc0 ls0 ws0\">219,9 </div></div><div class=\"c w14e h99 gscc3\"><div class=\"t m0 x4 h16 y76 ff1 fs4 fc0 sc0 ls0 ws0\">Utworzenie rezerw<span class=\"_ _1\"></span>y- koszt odsetkowy </div></div><div class=\"c w150 h99 gscc4\"><div class=\"t m0 x1d h16 y76 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14a h99 gscc5\"><div class=\"t m0 x3c h16 y76 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w151 h99 gscc6\"><div class=\"t m0 x1e h16 y76 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w152 h99 gscc7\"><div class=\"t m0 x37 h16 y76 ff1 fs4 fc0 sc0 ls0 ws0\">2,3 </div></div><div class=\"c w153 h99 gscc8\"><div class=\"t m0 x37 h16 y76 ff1 fs4 fc0 sc0 ls0 ws0\">2,3 </div></div><div class=\"c w14e h99 gscc9\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Rozwi\u0105zanie niewy<span class=\"_ _1\"></span>korzystanej rezerw<span class=\"_ _1\"></span>y<span class=\"ff1\"> </span></div></div><div class=\"c w150 h99 gscca\"><div class=\"t m0 x49 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(50,6)* </div></div><div class=\"c w14a h99 gsccb\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(13,0) </div></div><div class=\"c w151 h99 gsccc\"><div class=\"t m0 x2a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(4,9) </div></div><div class=\"c w152 h99 gsccd\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(17,5) </div></div><div class=\"c w153 h99 gscce\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(86,0) </div></div><div class=\"c w14e hfd gsccf\"><div class=\"t m0 x4 h16 y76 ff1 fs4 fc0 sc0 ls0 ws0\">Wykorzystanie rezerw<span class=\"_ _1\"></span> </div></div><div class=\"c w150 hfd gscd0\"><div class=\"t m0 x36 h16 y76 ff1 fs4 fc0 sc0 ls0 ws0\">(1,3) </div></div><div class=\"c w14a hfd gscd1\"><div class=\"t m0 x35 h16 y76 ff1 fs4 fc0 sc0 ls0 ws0\">(100,5) </div></div><div class=\"c w151 hfd gscd2\"><div class=\"t m0 x2a h16 y76 ff1 fs4 fc0 sc0 ls0 ws0\">(6,6) </div></div><div class=\"c w152 hfd gscd3\"><div class=\"t m0 x36 h16 y76 ff1 fs4 fc0 sc0 ls0 ws0\">(31,5) </div></div><div class=\"c w153 hfd gscd4\"><div class=\"t m0 x1 h16 y76 ff1 fs4 fc0 sc0 ls0 ws0\">(139,9) </div></div><div class=\"c w14a h101 gscd5\"><div class=\"t m0 x36 h16 y96f ff1 fs4 fc0 sc0 ls0 ws0\">337,5 </div></div><div class=\"c w14e h26 gscd6\"><div class=\"t m0 x4 h54 y21e ff2 fs4 fc0 sc0 ls0 ws0\">STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2022<span class=\"fs1\"> </span></div></div><div class=\"c w154 h102 gscd7\"><div class=\"t m0 x4 h16 yfd ff7 fs4 fc0 sc0 ls0 ws0\">d\u0142ugoterminowe<span class=\"ff1\"> </span></div></div><div class=\"c w150 h102 gscd8\"><div class=\"t m0 x49 h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">925,9 </div></div><div class=\"c w14a h102 gscd9\"><div class=\"t m0 x36 h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">238,1 </div></div><div class=\"c w151 h102 gscda\"><div class=\"t m0 x29 h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">101,2 </div></div><div class=\"c w152 h102 gscdb\"><div class=\"t m0 x1c h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">17,1 </div></div><div class=\"c w153 h102 gscdc\"><div class=\"t m0 x35 h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">1 282,3 </div></div><div class=\"c w154 h99 gscdd\"><div class=\"t m0 x4 h16 yfd ff7 fs4 fc0 sc0 ls0 ws0\">kr\u00f3tkoterminowe<span class=\"ff1\"> </span></div></div><div class=\"c w150 h99 gscde\"><div class=\"t m0 x34 h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">15,9 </div></div><div class=\"c w14a h99 gscdf\"><div class=\"t m0 x1c h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">99,4 </div></div><div class=\"c w151 h99 gsce0\"><div class=\"t m0 x2a h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">40,7 </div></div><div class=\"c w152 h99 gsce1\"><div class=\"t m0 x1c h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">70,8 </div></div><div class=\"c w153 h99 gsce2\"><div class=\"t m0 x36 h16 yfd ff1 fs4 fc0 sc0 ls0 ws0\">226,8 </div></div><div class=\"c w14e h99 gsce3\"><div class=\"t m0 x4 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w150 h99 gsce4\"><div class=\"t m0 x49 h17 y6d ff2 fs4 fc0 sc0 ls0 ws0\">941,8 </div></div><div class=\"c w14a h99 gsce5\"><div class=\"t m0 x36 h17 y6d ff2 fs4 fc0 sc0 ls0 ws0\">337,5 </div></div><div class=\"c w151 h99 gsce6\"><div class=\"t m0 x29 h17 y6d ff2 fs4 fc0 sc0 ls0 ws0\">141,9 </div></div><div class=\"c w152 h99 gsce7\"><div class=\"t m0 x1c h17 y6d ff2 fs4 fc0 sc0 ls0 ws0\">87,9 </div></div><div class=\"c w153 h99 gsce8\"><div class=\"t m0 x35 h17 y6d ff2 fs4 fc0 sc0 ls0 ws0\">1 509,1<span class=\"_ _1c\"> </span> </div></div><div class=\"c w8 h4 gsce9\"><div class=\"t m0 x8 h9 y6b4 ff4 fs2 fc0 sc0 ls0 ws0\">*<span class=\"ls6\">    </span><span class=\"ff5\">Pozycja dotyczy <span class=\"_ _0\"></span>aktualizacji rezerwy <span class=\"_ _0\"></span>w wyniku zmian za\u0142<span class=\"_ _0\"></span>o\u017ce\u0144: stopa inflacji, stopa dysko<span class=\"_ _0\"></span>nta, zaktualizowane koszty<span class=\"_ _0\"></span> likwidacji<span class=\"_ _9\"></span></span> <span class=\"ff5\">poszczeg\u00f3lnych zak\u0142ad\u00f3w g\u00f3rniczyc<span class=\"_ _0\"></span>h..<span class=\"_ _0\"></span></span> </div><div class=\"t m0 x8 h54 y86c ff3 fs1 fc1 sc0 ls0 ws0\">LIKWIDACJA ZAK\u0141ADU G\u00d3RNICZEGO<span class=\"ff2\"> </span></div><div class=\"t m0 x8 h3 y974 ff7 fs1 fc0 sc0 ls0 ws0\">Rezerwa <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>przysz\u0142e <span class=\"_ _9\"></span>koszty <span class=\"_ _9\"></span>zwi\u0105zane<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>likwidacj\u0105 <span class=\"_ _9\"></span>zak\u0142ad\u00f3w <span class=\"_ _9\"></span>g\u00f3rniczych <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>innych <span class=\"_ _9\"></span>obiekt\u00f3w <span class=\"_ _0\"></span>technologicznyc<span class=\"_ _0\"></span>h <span class=\"_ _0\"></span>tworzona <span class=\"_ _9\"></span>jest <span class=\"_ _9\"></span>na<span class=\"_ _9\"></span><span class=\"ff1\"> bazie <span class=\"_ _9\"></span>szacunku </span></div><div class=\"t m0 x8 h3 y975 ff7 fs1 fc0 sc0 ls0 ws0\">przewidywanych <span class=\"_ _8\"> </span>koszt\u00f3w <span class=\"_ _8\"> </span>likwidacji <span class=\"_ _8\"> </span>obiekt\u00f3w <span class=\"_ _8\"> </span>i <span class=\"_ _e\"> </span>przywr\u00f3cenia <span class=\"_ _8\"> </span>do <span class=\"_ _8\"> </span>s<span class=\"_ _0\"></span>tanu <span class=\"_ _8\"> </span>pierwotnego <span class=\"_ _8\"> </span>terenu <span class=\"_ _8\"> </span>p<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span><span class=\"ff1\"> </span>zako\u0144czeniu <span class=\"_ _8\"> </span>i<span class=\"_ _0\"></span>ch <span class=\"_ _8\"> </span>eksploatacji. <span class=\"_ _8\"> </span>K<span class=\"_ _0\"></span>wot\u0119 <span class=\"_ _8\"> </span>rezerwy </div><div class=\"t m0 x8 h3 y976 ff7 fs1 fc0 sc0 ls0 ws0\">wykazuje <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>bie\u017c\u0105cej <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>nak\u0142ad\u00f3w, <span class=\"_ _9\"></span>kt\u00f3re <span class=\"_ _b\"></span>\u2013<span class=\"ff1\"> <span class=\"_ _9\"></span></span>jak <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _b\"></span>oczekuje <span class=\"_ _9\"></span>\u2013<span class=\"ff1\"> <span class=\"_ _9\"></span></span>b\u0119d\u0105 <span class=\"_ _9\"></span>niezb\u0119dne <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>wype\u0142nienia <span class=\"_ _9\"></span>obo<span class=\"_ _0\"></span>wi\u0105zku. <span class=\"_ _9\"></span>Zakres <span class=\"_ _b\"></span>likwidacji <span class=\"_ _9\"></span>zak\u0142adu </div><div class=\"t m0 x8 h3 y73e ff7 fs1 fc0 sc0 ls0 ws0\">g\u00f3rniczego <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>ca\u0142o\u015bci <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ub<span class=\"ff1\"> w </span>cz\u0119\u015bci <span class=\"_ _0\"></span>zosta\u0142 <span class=\"_ _9\"></span>okre\u015blony <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>Ustawie <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>dnia <span class=\"_ _9\"></span>9 cz<span class=\"_ _0\"></span>erwca <span class=\"_ _0\"></span>2011 <span class=\"_ _9\"></span><span class=\"ff5\">Prawo <span class=\"_ _0\"></span>geologiczne <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>g\u00f3r<span class=\"ff4\">nicze<span class=\"ff1\"> <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>obejmuje zabezpieczenie </span></span></span></div><div class=\"t m0 x8 h3 y977 ff7 fs1 fc0 sc0 ls0 ws0\">lub <span class=\"_ _0\"></span>lik<span class=\"_ _0\"></span>widacj\u0119 <span class=\"_ _0\"></span>wyrobisk <span class=\"_ _0\"></span>g\u00f3rniczych <span class=\"_ _9\"></span>or<span class=\"_ _1\"></span>az <span class=\"_ _0\"></span>urz\u0105dze\u0144, <span class=\"_ _9\"></span>instalacji <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>obiekt\u00f3w <span class=\"_ _0\"></span>zak\u0142adu <span class=\"_ _0\"></span>g\u00f3rniczego, <span class=\"_ _0\"></span>ochron\u0119 <span class=\"_ _9\"></span>s\u0105siednich <span class=\"_ _0\"></span>z\u0142\u00f3\u017c <span class=\"_ _0\"></span>kopalin, <span class=\"_ _b\"></span>ochron\u0119 <span class=\"_ _9\"></span>wyrobisk </div><div class=\"t m0 x8 h3 y978 ff7 fs1 fc0 sc0 ls0 ws0\">s\u0105siednich zak\u0142ad\u00f3w g\u00f3rniczych, a tak\u017ce ochron\u0119 \u015brodowiska i rekultywacj\u0119 grunt\u00f3w<span class=\"_ _1\"></span> p<span class=\"_ _0\"></span>o dzia\u0142alno\u015bci g\u00f3rniczej.<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y979 ff7 fs1 fc0 sc0 ls0 ws0\">Nale\u017cy wskaza\u0107, <span class=\"_ _1\"></span>i\u017c z proce<span class=\"_ _1\"></span>sem likwid<span class=\"_ _1\"></span>acji wi\u0105\u017c\u0105 si\u0119 <span class=\"_ _5\"></span>r<span class=\"_ _0\"></span>\u00f3wnie\u017c inne <span class=\"_ _1\"></span>koszty nie<span class=\"_ _1\"></span>uj\u0119te w <span class=\"_ _1\"></span>zakresie wspomnian<span class=\"_ _1\"></span>ej wy\u017cej usta<span class=\"_ _1\"></span>wy, w <span class=\"_ _1\"></span>odnies<span class=\"_ _0\"></span><span class=\"ff1\">ieniu do </span>kt\u00f3rych </div><div class=\"t m0 x8 h3 y97a ff7 fs1 fc0 sc0 ls0 ws0\">JSW <span class=\"_ _8\"> </span>nie  b\u0119<span class=\"_ _1\"></span>dzie <span class=\"_ _8\"> </span>zobowi\u0105zana  do <span class=\"_ _8\"> </span>ich <span class=\"_ _8\"> </span>poniesienia  w<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>zwi\u0105zku  z <span class=\"_ _8\"> </span>likwidacj\u0105 <span class=\"_ _8\"> </span>zak\u0142<span class=\"_ _0\"></span>ad\u00f3w <span class=\"_ _8\"> </span>g\u00f3rniczyc<span class=\"_ _0\"></span>h.  Utw<span class=\"_ _1\"></span>orzona <span class=\"_ _8\"> </span>r<span class=\"_ _0\"></span>ezerwa <span class=\"_ _8\"> </span>na <span class=\"_ _e\"> </span>likwidacj\u0119 <span class=\"_ _e\"> </span>zak\u0142adu </div><div class=\"t m0 x8 h3 y97b ff7 fs1 fc0 sc0 ls0 ws0\">g\u00f3rniczego <span class=\"_ _b\"></span>nie <span class=\"_ _8\"> </span>uw<span class=\"_ _1\"></span>zgl\u0119dnia <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>atem <span class=\"_ _b\"></span>k<span class=\"_ _0\"></span>oszt\u00f3w <span class=\"_ _b\"></span>polikwidacyjnych <span class=\"_ _8\"> </span>(m.in. <span class=\"_ _b\"></span>koszt\u00f3w <span class=\"_ _b\"></span>zabezpieczenia <span class=\"_ _8\"> </span>kopal\u0144 <span class=\"_ _b\"></span>s\u0105siednich <span class=\"_ _b\"> </span>pr<span class=\"_ _0\"></span>zed <span class=\"_ _b\"></span>zagro\u017ceniem <span class=\"_ _8\"> </span>wo<span class=\"_ _0\"></span><span class=\"ff1\">dnym, </span></div><div class=\"t m0 x8 h3 yeb ff7 fs1 fc0 sc0 ls0 ws0\">gazowym <span class=\"_ _5\"></span>oraz po\u017carowym <span class=\"_ _5\"></span>w trakcie <span class=\"_ _5\"></span>i po <span class=\"_ _5\"></span>zako\u0144czeniu <span class=\"_ _1\"></span>likwidacji <span class=\"_ _1\"></span>kopalni, <span class=\"_ _1\"></span>naprawiania szk\u00f3d <span class=\"_ _5\"></span>wywo\u0142anych <span class=\"_ _1\"></span>ruchem zak\u0142adu <span class=\"_ _5\"></span>g\u00f3rniczego, <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>tym szk\u00f3d </div><div class=\"t m0 x8 h3 y36e ff7 fs1 fc0 sc0 ls0 ws0\">powsta\u0142ych <span class=\"_ _8\"> </span>w <span class=\"_ _e\"> </span>wyniku <span class=\"_ _8\"> </span>reaktywacji  st<span class=\"_ _1\"></span>arych <span class=\"_ _8\"> </span>zr<span class=\"_ _0\"></span>ob\u00f3w) <span class=\"_ _8\"> </span>oraz <span class=\"_ _8\"> </span>innych  koszt\u00f3w<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>nadzwyczajnych <span class=\"_ _e\"> </span>(m.in. <span class=\"_ _8\"> </span>jednorazowe <span class=\"_ _e\"> </span>odprawy <span class=\"_ _8\"> </span>pracownicze, <span class=\"_ _e\"> </span>ur<span class=\"_ _9\"></span><span class=\"ff1\">lopy </span></div><div class=\"t m0 x8 h3 y344 ff7 fs1 fc0 sc0 ls0 ws0\">g\u00f3rnicze). Zwa\u017cywszy <span class=\"_ _0\"></span>na obowi\u0105zuj\u0105cy w Polsce <span class=\"_ _0\"></span>porz\u0105dek prawny oraz <span class=\"_ _0\"></span>dot<span class=\"_ _0\"></span>ychczasow\u0105 histori\u0119 li<span class=\"_ _0\"></span>kwidacji zak\u0142ad\u00f3w g\u00f3rniczych, tj<span class=\"_ _0\"></span>. prowadzenie </div><div class=\"t m0 x8 h3 y97c ff7 fs1 fc0 sc0 ls0 ws0\">tej <span class=\"_ _1\"></span>likwidacji nie <span class=\"_ _1\"></span>przez <span class=\"_ _1\"></span>przedsi\u0119biorstwa <span class=\"_ _1\"></span>prowadz\u0105ce w<span class=\"_ _1\"></span>ydobycie, a <span class=\"_ _5\"></span>pr<span class=\"_ _0\"></span>zez powo\u0142an<span class=\"_ _1\"></span>\u0105 do <span class=\"_ _1\"></span>tego <span class=\"_ _1\"></span>sp\u00f3\u0142k\u0119 celow<span class=\"_ _1\"></span>\u0105, jak\u0105 <span class=\"_ _5\"></span>j<span class=\"_ _0\"></span>est SRK, <span class=\"_ _1\"></span>JSW <span class=\"_ _1\"></span>za<span class=\"_ _0\"></span>k\u0142ada, \u017ce <span class=\"_ _1\"></span>koszty </div><div class=\"t m0 x8 h3 y97d ff7 fs1 fc0 sc0 ls0 ws0\">te poniesione zostan\u0105 przez Skarb Pa\u0144stwa.<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h56 y894 ff9 fs1 fc2 sc0 ls0 ws0\">Oszacowanie rezerwy na koszty likwidacji zak\u0142adu g\u00f3rniczego<span class=\"ffa\"> </span></div><div class=\"t m0 x8 h3 ya2 ff7 fs1 fc0 sc0 ls0 ws0\">G\u0142\u00f3wne <span class=\"_ _1\"></span>za\u0142o\u017cenia wykorzystywane <span class=\"_ _5\"></span>prz<span class=\"_ _0\"></span>y <span class=\"_ _1\"></span>ustalaniu <span class=\"_ _1\"></span>koszt\u00f3w <span class=\"_ _1\"></span>z tytu\u0142u <span class=\"_ _1\"></span>likwidacji zak\u0142adu <span class=\"_ _5\"></span>g\u00f3rniczego zawieraj\u0105 <span class=\"_ _1\"></span>za\u0142o\u017cenia <span class=\"_ _1\"></span>odno\u015bnie <span class=\"_ _1\"></span>ok<span class=\"_ _0\"></span>resu \u017cywotno\u015bci </div><div class=\"t m0 x8 h3 y97e ff7 fs1 fc0 sc0 ls0 ws0\">kopalni, <span class=\"_ _b\"></span>przewidywanej <span class=\"_ _b\"></span>inflacj<span class=\"_ _0\"></span>i, <span class=\"_ _b\"></span>d\u0142ugoterminowych <span class=\"_ _b\"></span>st\u00f3p <span class=\"_ _8\"> </span>dyskontowych <span class=\"_ _b\"></span>oraz <span class=\"_ _8\"> </span>przewidywanych <span class=\"_ _b\"></span>nominalnych <span class=\"_ _b\"></span>koszt\u00f3w <span class=\"_ _8\"> </span>likwidacji <span class=\"_ _b\"></span>poszczeg\u00f3lnych </div></div><div class=\"c w8 h4 gsceb\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h3 y45 ff7 fs1 fc0 sc0 ls0 ws0\">zak\u0142ad\u00f3w <span class=\"_ _9\"></span>g\u00f3rniczy<span class=\"_ _0\"></span>ch, <span class=\"_ _9\"></span>kt\u00f3re <span class=\"_ _b\"></span>s\u0105 <span class=\"_ _b\"></span>okre\u015blane <span class=\"_ _9\"></span>przez <span class=\"_ _b\"></span>s\u0142u\u017cby <span class=\"_ _b\"></span>wewn\u0119trzne <span class=\"_ _9\"></span>na <span class=\"_ _b\"></span>podstawie <span class=\"_ _b\"></span>publikowanych <span class=\"_ _b\"></span>stawek <span class=\"_ _9\"></span>Sekocenbud. <span class=\"_ _b\"></span>Wszelkie <span class=\"_ _b\"></span>zmiany<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _b\"></span>tych </span></div><div class=\"t m0 x8 h3 y46 ff7 fs1 fc0 sc0 ls0 ws0\">za\u0142o\u017ce\u0144 wp\u0142ywaj\u0105 na warto\u015b\u0107 ksi\u0119gow\u0105 rezerwy.<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y748 ff7 fs1 fc0 sc0 ls0 ws0\">Grupa zak\u0142ada 18 miesi\u0119czny okres likw<span class=\"_ _1\"></span>idacji kopal\u0144. Przyj\u0119cie takiego za\u0142o\u017cenia w<span class=\"_ _1\"></span>ymaga aby, na dzie\u0144 o<span class=\"_ _1\"></span>twarcia likwidacji kop<span class=\"_ _0\"></span>alnie by\u0142y w<span class=\"ff1\"> </span>pe\u0142ni </div><div class=\"t m0 x8 h3 y561 ff7 fs1 fc0 sc0 ls0 ws0\">przygotowane do procesu likwidacji<span class=\"_ _0\"></span> w zakresie plan\u00f3w r<span class=\"_ _0\"></span>ob\u00f3t likwidacyjnych, przygotowania niezb\u0119dnych analiz<span class=\"_ _0\"></span> i ek<span class=\"_ _9\"></span><span class=\"ff1\">spertyz, aby </span>posiada\u0142y pe\u0142n\u0105 </div><div class=\"t m0 x8 h3 y1c9 ff7 fs1 fc0 sc0 ls0 ws0\">dost\u0119pno\u015b\u0107 <span class=\"_ _0\"></span>\u015brodk\u00f3w <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>finansowani<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>koszt\u00f3w <span class=\"_ _0\"></span>likwidacji <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>utrzymania zak\u0142<span class=\"_ _0\"></span>adu <span class=\"_ _0\"></span>g\u00f3rniczego <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>okresie <span class=\"_ _9\"></span>likwidacji oraz <span class=\"_ _9\"></span>posiada\u0142y pe\u0142<span class=\"_ _9\"></span>n\u0105 <span class=\"_ _0\"></span>dost\u0119pno\u015b\u0107 </div><div class=\"t m0 x8 h3 y1ca ff7 fs1 fc0 sc0 ls0 ws0\">si\u0142y roboczej do przeprowadzenia likwidacji. <span class=\"ff1\"> </span></div><div class=\"t m0 x8 he y1cb ff5 fs1 fc0 sc0 ls0 ws0\">a) Za\u0142o\u017cenia odno\u015bnie do okresu \u017cywotno\u015bci<span class=\"ff4\"> </span>kopal\u0144:<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h3 y792 ff7 fs1 fc0 sc0 ls0 ws0\">W <span class=\"_ _0\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _0\"></span>posiadane <span class=\"_ _9\"></span>koncesje <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>wydobywanie <span class=\"_ _0\"></span>w\u0119gla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>kamiennego <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>etanu <span class=\"_ _0\"></span>jako <span class=\"_ _9\"></span>kopaliny <span class=\"_ _0\"></span>towarzys<span class=\"_ _0\"></span>z\u0105cej, <span class=\"_ _0\"></span>wielko\u015b\u0107 <span class=\"_ _9\"></span>udokumentowanej<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _9\"></span>bazy </span></div><div class=\"t m0 x8 h3 y97f ff7 fs1 fc0 sc0 ls0 ws0\">zasobowej <span class=\"_ _9\"></span>kopal\u0144 <span class=\"_ _9\"></span>zgodnie <span class=\"_ _b\"></span>z <span class=\"_ _9\"></span>operatem <span class=\"_ _9\"></span>ewidencyjnym <span class=\"_ _b\"></span>zasob\u00f3w <span class=\"_ _9\"></span>oraz<span class=\"_ _0\"></span><span class=\"ff1\"> </span>prognozy <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>zakr<span class=\"_ _0\"></span>esie <span class=\"_ _9\"></span>kszta\u0142towania <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _b\"></span>zdolno\u015bci <span class=\"_ _9\"></span>wydobywczych <span class=\"_ _b\"></span>kopal\u0144, </div><div class=\"t m0 x8 h3 y1ce ff7 fs1 fc0 sc0 ls0 ws0\">przewiduje <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>nast\u0119puj\u0105ce <span class=\"_ _9\"></span>okresy <span class=\"_ _9\"></span>prowadzenia <span class=\"_ _9\"></span>dzia\u0142alno\u015bci <span class=\"_ _9\"></span>produkcyjnej <span class=\"_ _9\"></span>przez <span class=\"_ _9\"></span>poszczeg\u00f3lne <span class=\"_ _9\"></span>zak\u0142ady <span class=\"_ _9\"></span>g\u00f3rnicze <span class=\"_ _9\"></span>wchodz\u0105ce <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>sk\u0142ad<span class=\"_ _9\"></span><span class=\"ff1\"> <span class=\"_ _9\"></span>struktury </span></div><div class=\"t m0 x8 h3 y1cf ff1 fs1 fc0 sc0 ls0 ws0\">organizacyjnej JSW: </div></div><div class=\"c w155 h6f gscec\"><div class=\"t m0 x2 h17 y253 ff2 fs4 fc0 sc0 ls0 ws0\">Kopalnie </div></div><div class=\"c w156 h6f gsced\"><div class=\"t m0 x24 h17 y253 ff3 fs4 fc0 sc0 ls0 ws0\">Wg stanu obowi\u0105z<span class=\"_ _1\"></span>uj\u0105cego<span class=\"ff2\"> </span></div></div><div class=\"c w157 hc gscee\"><div class=\"t m0 x8f h17 y2a5 ff2 fs4 fc0 sc0 ls0 ws0\">na 31.12.2023 </div></div><div class=\"c w158 hc gscef\"><div class=\"t m0 x8f h17 y2a5 ff2 fs4 fc0 sc0 ls0 ws0\">na 31.12.2022 </div></div><div class=\"c w155 h6f gscf0\"><div class=\"t m0 x0 h17 y253 ff3 fs4 fc0 sc0 ls0 ws0\">Zak\u0142ad G\u00f3rnicz<span class=\"_ _1\"></span>y KWK Borynia<span class=\"ff2\">-</span>Zofi\u00f3<span class=\"_ _1\"></span>wka<span class=\"ff2\">-Bzie </span></div></div><div class=\"c w155 h70 gscf1\"><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- Ruch Borynia </div></div><div class=\"c w157 h70 gscf2\"><div class=\"t m0 x8f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">do 31.12.2051 </div></div><div class=\"c w158 h70 gscf3\"><div class=\"t m0 x8f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">do 31.12.2051 </div></div><div class=\"c w155 h70 gscf4\"><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- <span class=\"ff7\">Ruch Zofi\u00f3wka</span> </div></div><div class=\"c w157 h70 gscf5\"><div class=\"t m0 x8f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">do 31.12.2051 </div></div><div class=\"c w158 h70 gscf6\"><div class=\"t m0 x8f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">do 31.12.2051 </div></div><div class=\"c w155 h70 gscf7\"><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- Ruch Bzie* </div></div><div class=\"c w157 h70 gscf8\"><div class=\"t m0 x8f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">do 31.12.2084 </div></div><div class=\"c w158 h70 gscf9\"><div class=\"t m0 x61 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w155 h70 gscfa\"><div class=\"t m0 x0 h17 y12 ff3 fs4 fc0 sc0 ls0 ws0\">Zak\u0142ad G\u00f3rnicz<span class=\"_ _1\"></span>y KWK Budryk<span class=\"ff2\"> </span></div></div><div class=\"c w157 h70 gscfb\"><div class=\"t m0 x8f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">do 31.12.2077 </div></div><div class=\"c w158 h70 gscfc\"><div class=\"t m0 x8f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">do 31.12.2077 </div></div><div class=\"c w155 h70 gscfd\"><div class=\"t m0 x0 h17 y12 ff3 fs4 fc0 sc0 ls0 ws0\">Zak\u0142ad G\u00f3rnicz<span class=\"_ _1\"></span>y KWK Pni\u00f3wek<span class=\"ff2\"> </span></div></div><div class=\"c w157 h70 gscfe\"><div class=\"t m0 x8f h16 y12 ff1 fs4 fc0 sc0 ls5 ws0\">do <span class=\"ls0\">31.<span class=\"_ _1\"></span>12.2081 </span></div></div><div class=\"c w158 h70 gscff\"><div class=\"t m0 x8f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">do 31.12.2081 </div></div><div class=\"c w155 h6f gsd00\"><div class=\"t m0 x0 h17 y253 ff3 fs4 fc0 sc0 ls0 ws0\">Zak\u0142ad G\u00f3rnicz<span class=\"_ _1\"></span>y KWK Jastrz\u0119bie \u2013<span class=\"ff2\"> B<span class=\"_ _1\"></span>zie* </span></div></div><div class=\"c w157 h6f gsd01\"><div class=\"t m0 x61 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w158 h6f gsd02\"><div class=\"t m0 x8f h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">do 31.12.2084 </div></div><div class=\"c w155 h70 gsd03\"><div class=\"t m0 x0 h17 y12 ff3 fs4 fc0 sc0 ls0 ws0\">Zak\u0142ad G\u00f3rnicz<span class=\"_ _1\"></span>y KWK Knur\u00f3w<span class=\"ff2\">-</span>Szczy<span class=\"_ _1\"></span>g\u0142owice<span class=\"ff2\"> </span></div></div><div class=\"c w155 h70 gsd04\"><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- <span class=\"ff7\">Ruch Knur\u00f3w</span> </div></div><div class=\"c w157 h70 gsd05\"><div class=\"t m0 x8f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">do 31.12.2072 </div></div><div class=\"c w158 h70 gsd06\"><div class=\"t m0 x8f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">do 31.12.2072 </div></div><div class=\"c w155 h70 gsd07\"><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- <span class=\"ff7\">Ruch Szczyg\u0142o<span class=\"_ _1\"></span>wice<span class=\"ff1\"> </span></span></div></div><div class=\"c w157 h70 gsd08\"><div class=\"t m0 x8f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">do 31.12.2078 </div></div><div class=\"c w158 h70 gsd09\"><div class=\"t m0 x8f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">do 31.12.2078 </div></div><div class=\"c w8 h4 gsceb\"><div class=\"t m0 x8 h9 y986 ff4 fs2 fc0 sc0 ls0 ws0\">*<span class=\"ls6\">    </span>Z <span class=\"_ _0\"></span>dniem <span class=\"_ _0\"></span>1 stycz<span class=\"_ _0\"></span>nia <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span><span class=\"ff5\">nast\u0105pi\u0142a <span class=\"_ _0\"></span>zmi<span class=\"_ _0\"></span>ana str<span class=\"_ _0\"></span>uktury or<span class=\"_ _0\"></span>ganizacyjnej <span class=\"_ _0\"></span>kopal\u0144 J<span class=\"_ _0\"></span>SW: <span class=\"_ _0\"></span>KWK <span class=\"_ _0\"></span>Jastrz\u0119bie<span class=\"_ _0\"></span></span>-<span class=\"ff5\">Bzi<span class=\"_ _0\"></span>e z<span class=\"_ _0\"></span>osta\u0142a w\u0142<span class=\"_ _0\"></span>\u0105czona <span class=\"_ _0\"></span>do</span> KWK B<span class=\"_ _0\"></span>orynia-<span class=\"ff5\">Zofi\u00f3<span class=\"_ _0\"></span>wka jako <span class=\"_ _0\"></span>Ruc<span class=\"_ _0\"></span>h Bzie, <span class=\"_ _0\"></span>tym <span class=\"_ _0\"></span>samym </span></div><div class=\"t m0 x73 h9 y8e4 ff4 fs2 fc0 sc0 ls0 ws0\">KWK Borynia-<span class=\"ff5\">Zofi\u00f3wk<span class=\"_ _0\"></span>a sta\u0142a si\u0119 zak\u0142adem z\u0142o\u017c<span class=\"_ _0\"></span>onym z trzech ruch\u00f3w p<span class=\"_ _0\"></span>od nazw\u0105 KWK Bory<span class=\"_ _0\"></span>nia<span class=\"_ _0\"></span></span>-<span class=\"ff5\">Zofi\u00f3wka</span>-Bzie.<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 h3 y987 ff7 fs1 fc0 sc0 ls0 ws0\">Powy\u017csze prognozy <span class=\"_ _1\"></span>\u017cywotno\u015bci <span class=\"_ _1\"></span>kopal\u0144 sporz\u0105dzone <span class=\"_ _1\"></span>zosta\u0142y <span class=\"_ _1\"></span>przy za\u0142o\u017ceniu <span class=\"_ _1\"></span>pe\u0142nego <span class=\"_ _1\"></span>sczerpania udokum<span class=\"_ _1\"></span>entowanych zasob\u00f3w <span class=\"_ _1\"></span>w\u0119gla w<span class=\"ff1\"> czynnych </span></div><div class=\"t m0 x8 h3 y988 ff7 fs1 fc0 sc0 ls0 ws0\">kopalniach <span class=\"_ _0\"></span>JSW, <span class=\"_ _0\"></span>niezale\u017cnie <span class=\"_ _0\"></span>od <span class=\"_ _0\"></span>efekt\u00f3w <span class=\"_ _0\"></span>gospodarczych. <span class=\"_ _0\"></span>Za\u0142o\u017cenie <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>obejmuje <span class=\"_ _0\"></span>realizacj\u0119 <span class=\"_ _0\"></span>przysz\u0142ych <span class=\"_ _0\"></span>inwestycji, <span class=\"_ _0\"></span>zwi\u0105zanych z<span class=\"_ _9\"></span><span class=\"ff1\"> </span>budow\u0105 nowych </div><div class=\"t m0 x8 h3 y989 ff7 fs1 fc0 sc0 ls0 ws0\">poziom\u00f3w <span class=\"_ _9\"></span>wydobywczych <span class=\"_ _0\"></span>lub <span class=\"_ _9\"></span>udost\u0119pnieniem <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>zagospodarowaniem <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>owych <span class=\"_ _9\"></span>z\u0142\u00f3\u017c <span class=\"_ _9\"></span>oraz <span class=\"_ _0\"></span>rejon\u00f3w <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>partii <span class=\"_ _9\"></span>nieudost\u0119pnionych <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>kopalniach<span class=\"_ _9\"></span><span class=\"ff1\"> <span class=\"_ _0\"></span>JSW.<span class=\"_ _0\"></span> </span></div><div class=\"t m0 x8 h3 y22f ff7 fs1 fc0 sc0 ls0 ws0\">Je\u017celi <span class=\"_ _e\"> </span>z <span class=\"_ _8\"> </span>uwagi <span class=\"_ _e\"> </span>na <span class=\"_ _8\"> </span>uwarunkowania <span class=\"_ _8\"> </span>rynkowe <span class=\"_ _e\"> </span>nie <span class=\"_ _8\"> </span>b\u0119dzie  mo\u017cliwo\u015bci <span class=\"_ _8\"> </span>finansowych <span class=\"_ _8\"> </span>realiz<span class=\"_ _0\"></span>acji <span class=\"_ _8\"> </span>inwestycji <span class=\"_ _e\"> </span>zwi\u0105zanych <span class=\"_ _8\"> </span>z <span class=\"_ _8\"> </span>pe\u0142nym  udost\u0119pn<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span><span class=\"ff1\">eniem </span></div><div class=\"t m0 x8 h3 y230 ff7 fs1 fc0 sc0 ls0 ws0\">udokumentowanych <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span>asob\u00f3w <span class=\"_ _5\"></span>l<span class=\"_ _0\"></span>ub <span class=\"_ _5\"></span>t<span class=\"_ _0\"></span>e\u017c eksploatacja <span class=\"_ _5\"></span>niekt\u00f3rych <span class=\"_ _1\"></span>zasob\u00f3w <span class=\"_ _1\"></span>oka\u017ce <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _5\"></span>nier<span class=\"_ _0\"></span>entowna <span class=\"_ _5\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>okresy <span class=\"_ _1\"></span>\u017cywotno\u015bci <span class=\"_ _1\"></span>poszczeg\u00f3lnych <span class=\"_ _5\"></span>ko<span class=\"_ _9\"></span>pal\u0144 <span class=\"_ _5\"></span>mog\u0105 </div><div class=\"t m0 x8 h3 y231 ff7 fs1 fc0 sc0 ls0 ws0\">ulec skr\u00f3ceniu.<span class=\"ff1\">  </span></div><div class=\"t m0 x8 he y98a ff5 fs1 fc0 sc0 ls0 ws0\">b) Inne istotne za\u0142o\u017cenia odno\u015bnie kalkulacji rezerwy na likwidacj\u0119 zak\u0142adu g\u00f3rniczego:<span class=\"ff4\"> </span></div></div><div class=\"c w74 h103 gsd0a\"><div class=\"t m0 x52 h17 y222 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.20<span class=\"ls5\">23</span> </div></div><div class=\"c w159 h70 gsd0b\"><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Stopa inflacji w 20<span class=\"_ _1\"></span>24 roku </div></div><div class=\"c w74 h70 gsd0c\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">4,60% </div></div><div class=\"c w159 h70 gsd0d\"><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Stopa inflacji w 20<span class=\"_ _1\"></span>25 roku </div></div><div class=\"c w74 h70 gsd0e\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">3,70% </div></div><div class=\"c w159 h70 gsd0f\"><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Stopa inflacji w 20<span class=\"_ _1\"></span>26 roku </div></div><div class=\"c w74 h70 gsd10\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">3,50% </div></div><div class=\"c w159 h78 gsd11\"><div class=\"t m0 x0 h16 y88f ff1 fs4 fc0 sc0 ls0 ws0\">Stopa dyskonta od 2<span class=\"_ _1\"></span>024 roku do 203<span class=\"_ _1\"></span>3 roku </div></div><div class=\"c w74 h78 gsd12\"><div class=\"t m0 x37 h16 y88f ff1 fs4 fc0 sc0 ls0 ws0\">5,22% </div></div><div class=\"c w159 h70 gsd13\"><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Stopa dyskonta od 2<span class=\"_ _1\"></span>034 roku </div></div><div class=\"c w74 h70 gsd14\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">3,50% </div></div><div class=\"c w74 h59 gsd15\"><div class=\"t m0 x52 h17 y222 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w159 h70 gsd16\"><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Stopa inflacji w 20<span class=\"_ _1\"></span>23 roku </div></div><div class=\"c w74 h70 gsd17\"><div class=\"t m0 x1c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">13,10% </div></div><div class=\"c w159 h70 gsd18\"><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Stopa inflacji w 20<span class=\"_ _1\"></span>24 roku </div></div><div class=\"c w74 h70 gsd19\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">5,90% </div></div><div class=\"c w159 h70 gsd1a\"><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Stopa inflacji w 20<span class=\"_ _1\"></span>25 roku </div></div><div class=\"c w74 h70 gsd1b\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">3,50% </div></div><div class=\"c w159 h6f gsd1c\"><div class=\"t m0 x0 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">Stopa dyskonta od 2<span class=\"_ _1\"></span>023 roku do 203<span class=\"_ _1\"></span>2 roku </div></div><div class=\"c w74 h6f gsd1d\"><div class=\"t m0 x37 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">6,73% </div></div><div class=\"c w159 h70 gsd1e\"><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Stopa dyskonta od 2<span class=\"_ _1\"></span>033 roku </div></div><div class=\"c w74 h70 gsd1f\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">3,50% </div></div><div class=\"c w8 h4 gs8f5\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h3 y45 ff7 fs1 fc0 sc0 ls0 ws0\">Zastosowanie <span class=\"_ _b\"></span>za\u0142o\u017ce\u0144 <span class=\"_ _b\"></span>(stopa <span class=\"_ _b\"></span>inflacji, <span class=\"_ _b\"></span>stopa <span class=\"_ _b\"></span>dyskonta <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>zaktualizowane <span class=\"_ _b\"></span>k<span class=\"_ _0\"></span>oszty <span class=\"_ _8\"> </span>likwidacji <span class=\"_ _9\"></span>poszc<span class=\"_ _0\"></span>zeg\u00f3lnych <span class=\"_ _b\"></span>kopal\u0144) <span class=\"_ _b\"></span>odno\u015bnie <span class=\"_ _b\"></span>kalkulacji <span class=\"_ _b\"></span>rezerwy </div><div class=\"t m0 x8 h3 y46 ff1 fs1 fc0 sc0 ls3 ws0\">na<span class=\"ls0\"> <span class=\"ff7\">likwidacj\u0119 <span class=\"_ _1\"></span>zak\u0142adu <span class=\"_ _5\"></span>g\u00f3rnic<span class=\"_ _0\"></span>zego <span class=\"_ _5\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>zie\u0144 <span class=\"_ _1\"></span>31 <span class=\"_ _5\"></span>grud<span class=\"_ _0\"></span>nia <span class=\"_ _1\"></span>2023 <span class=\"_ _5\"></span>roku spowodowa\u0142o <span class=\"_ _1\"></span>zwi\u0119kszenie <span class=\"_ _5\"></span>warto\u015bci rezerwy <span class=\"_ _5\"></span>w \u0142\u0105cznej <span class=\"_ _5\"></span>wysoko\u015bci 110,<span class=\"ff1\">7 mln <span class=\"_ _5\"></span>PL<span class=\"_ _0\"></span>N. </span></span></span></div><div class=\"t m0 x8 h3 y993 ff7 fs1 fc0 sc0 ls0 ws0\">Natomiast <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>grudnia <span class=\"_ _9\"></span>2022 <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>zastosowanie <span class=\"_ _9\"></span>za\u0142o\u017ce\u0144 <span class=\"_ _9\"></span>odno\u015bnie <span class=\"_ _9\"></span>kalkulacj<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>rezerwy <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>likwidacj\u0119 <span class=\"_ _9\"></span>zak\u0142adu <span class=\"_ _9\"></span>g\u00f3rniczego <span class=\"_ _9\"></span>(st<span class=\"_ _0\"></span><span class=\"ff1\">opa <span class=\"_ _9\"></span>inflacji, </span></div><div class=\"t m0 x8 h3 y994 ff7 fs1 fc0 sc0 ls0 ws0\">stopa <span class=\"_ _f\"> </span>dyskonta <span class=\"_ _11\"> </span>i <span class=\"_ _f\"> </span>zaktualizowane <span class=\"_ _11\"> </span>koszty <span class=\"_ _11\"> </span>likwidacji <span class=\"_ _f\"> </span>poszczeg\u00f3lnych <span class=\"_ _11\"> </span>kopal\u0144) <span class=\"_ _f\"> </span>spowodowa\u0142o <span class=\"_ _f\"> </span>zm<span class=\"_ _0\"></span>niejszenie <span class=\"_ _f\"> </span>warto\u015bci <span class=\"_ _11\"> </span>rezerwy <span class=\"_ _11\"> </span>w <span class=\"_ _11\"> </span>wysoko\u015bci </div><div class=\"t m0 x8 h3 y995 ff1 fs1 fc0 sc0 ls0 ws0\">50,6 mln PLN.  </div><div class=\"t m0 x8 h56 y8dc ff9 fs1 fc2 sc0 ls0 ws0\">Analiza wra\u017cliwo\u015bci<span class=\"ffa\"> </span></div><div class=\"t m0 x8 h3 y996 ff7 fs1 fc0 sc0 ls0 ws0\">Gdyby wykorzystywana w k<span class=\"_ _0\"></span>alkulacji rezerwy na li<span class=\"_ _0\"></span>kwidacj\u0119 zak\u0142adu g\u00f3rniczego na dzie\u0144 <span class=\"_ _0\"></span>31 grudnia 202<span class=\"_ _0\"></span>3 roku stopa dys<span class=\"_ _0\"></span>konta od ro<span class=\"_ _9\"></span>ku 2034 by\u0142a </div><div class=\"t m0 x8 h3 y997 ff7 fs1 fc0 sc0 ls0 ws0\">ni\u017csza <span class=\"_ _d\"> </span>od <span class=\"_ _d\"> </span>oszacowa\u0144 <span class=\"_ _d\"> </span>Zarz\u0105du <span class=\"_ _d\"> </span>JSW <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>1,0 <span class=\"_ _d\"> </span>p.p., <span class=\"_ _d\"> </span>to <span class=\"_ _d\"> </span>warto\u015b\u0107 <span class=\"_ _d\"> </span>k<span class=\"_ _0\"></span>si\u0119gowa  r<span class=\"_ _0\"></span>ezerwy <span class=\"_ _d\"> </span>n<span class=\"_ _0\"></span>a <span class=\"_ _d\"> </span>koszty <span class=\"_ _d\"> </span>likwidacji <span class=\"_ _d\"> </span>zak\u0142adu  g\u00f3r<span class=\"_ _0\"></span>niczego <span class=\"_ _d\"> </span>by\u0142aby <span class=\"_ _d\"> </span>wy\u017csza </div><div class=\"t m0 x8 h3 y998 ff1 fs1 fc0 sc0 ls0 ws0\">o 461,2 mln <span class=\"ff7\">PLN, <span class=\"_ _9\"></span>za\u015b <span class=\"_ _0\"></span>gdyby <span class=\"_ _9\"></span>stopa <span class=\"_ _9\"></span>dyskonta <span class=\"_ _9\"></span>od</span> <span class=\"ff7\">roku <span class=\"_ _9\"></span>2034 <span class=\"_ _0\"></span>by\u0142a <span class=\"_ _9\"></span>wy\u017csza <span class=\"_ _9\"></span>od <span class=\"_ _9\"></span>oszacowa\u0144 <span class=\"_ _9\"></span>Zarz\u0105du <span class=\"_ _9\"></span>JSW <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>1,0 <span class=\"_ _9\"></span>p.p., <span class=\"_ _9\"></span>to <span class=\"_ _9\"></span>warto\u015b\u0107 <span class=\"_ _0\"></span>ksi<span class=\"_ _0\"></span>\u0119gowa <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ezerwy </span></div><div class=\"t m0 x8 h3 y72b ff1 fs1 fc0 sc0 ls3 ws0\">na<span class=\"ls0\"> <span class=\"ff7\">koszty likwidacji zak\u0142adu g\u00f3rniczego by\u0142aby ni\u017csza o</span> 309,2 mln PLN.  </span></div><div class=\"t m0 x8 h3 y999 ff7 fs1 fc0 sc0 ls0 ws0\">Gdyby <span class=\"_ _9\"></span>wykorzystywana <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>kalkulacji <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ezerwy <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>likwidacj\u0119 <span class=\"_ _9\"></span>zak\u0142adu <span class=\"_ _0\"></span>g\u00f3rniczego <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>dzi<span class=\"_ _0\"></span>e\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _9\"></span>grudnia <span class=\"_ _9\"></span>2023 <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>stopa <span class=\"_ _9\"></span>inflacji <span class=\"_ _9\"></span>od <span class=\"_ _0\"></span>ro<span class=\"_ _9\"></span>ku <span class=\"_ _0\"></span>2028 <span class=\"_ _9\"></span>by\u0142a </div><div class=\"t m0 x8 h3 y99a ff7 fs1 fc0 sc0 ls0 ws0\">ni\u017csza <span class=\"_ _d\"> </span>od <span class=\"_ _f\"> </span>oszacowa\u0144 <span class=\"_ _d\"> </span>Zarz\u0105du <span class=\"_ _f\"> </span>JSW <span class=\"_ _d\"> </span>o <span class=\"_ _f\"> </span>1,0 <span class=\"_ _d\"> </span>p.p., <span class=\"_ _f\"> </span>to <span class=\"_ _d\"> </span>w<span class=\"_ _0\"></span>arto\u015b\u0107 <span class=\"_ _d\"> </span>ksi<span class=\"_ _0\"></span>\u0119gowa <span class=\"_ _d\"> </span>rezerwy <span class=\"_ _f\"> </span>na <span class=\"_ _d\"> </span>koszty <span class=\"_ _f\"> </span>likwidacji <span class=\"_ _d\"> </span>zak\u0142adu <span class=\"_ _d\"> </span>g\u00f3rnic<span class=\"_ _0\"></span>zego <span class=\"_ _d\"> </span>by\u0142ab<span class=\"_ _9\"></span>y <span class=\"_ _d\"> </span>ni\u017csza </div><div class=\"t m0 x8 h3 y99b ff1 fs1 fc0 sc0 ls0 ws0\">o 355,3 mln <span class=\"ff7\">PLN, <span class=\"_ _9\"></span>za\u015b <span class=\"_ _b\"> </span>gdyby <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>topa <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span>nflacji <span class=\"_ _b\"></span>od <span class=\"_ _b\"></span>roku <span class=\"_ _b\"> </span>2028 <span class=\"_ _b\"></span>by\u0142a <span class=\"_ _b\"></span>wy\u017csza <span class=\"_ _b\"></span>od <span class=\"_ _b\"></span>oszacowa\u0144 <span class=\"_ _b\"></span>Zarz\u0105du <span class=\"_ _b\"></span>JSW <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>1,0 <span class=\"_ _b\"></span>p.p., <span class=\"_ _b\"></span>to <span class=\"_ _9\"></span>warto\u015b\u0107 <span class=\"_ _b\"> </span>k<span class=\"_ _0\"></span>si\u0119gowa <span class=\"_ _b\"></span>rezerwy </span></div><div class=\"t m0 x8 h3 y99c ff1 fs1 fc0 sc0 ls3 ws0\">na<span class=\"ls0\"> <span class=\"ff7\">koszty likwidacji zak\u0142adu g\u00f3rniczego by\u0142aby wy\u017csza o 547,<span class=\"_ _1\"></span>3 mln PLN.<span class=\"_ _0\"></span><span class=\"ff1\"> </span></span></span></div><div class=\"t m0 x8 h54 y99d ff3 fs1 fc1 sc0 ls0 ws0\">SZKODY G\u00d3RNICZE<span class=\"ff2\"> </span></div><div class=\"t m0 x8 h3 y19c ff7 fs1 fc0 sc0 ls0 ws0\">Z <span class=\"_ _b\"></span>uwagi <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>ustawowy <span class=\"_ _b\"></span>obowi\u0105zek <span class=\"_ _8\"> </span>usuni\u0119cia <span class=\"_ _b\"></span>szk\u00f3d <span class=\"_ _8\"> </span>wyrz\u0105dzonych <span class=\"_ _b\"></span>ruchem <span class=\"_ _b\"></span>zak\u0142ad\u00f3w <span class=\"_ _b\"></span>g<span class=\"_ _0\"></span>\u00f3rniczych <span class=\"_ _b\"> </span>nale\u017c\u0105cyc<span class=\"_ _0\"></span>h <span class=\"_ _b\"></span>do <span class=\"_ _b\"></span>JSW, <span class=\"_ _b\"></span>Gr<span class=\"_ _0\"></span>upa <span class=\"_ _b\"></span>tworzy <span class=\"_ _8\"> </span>rezerw\u0119 </div><div class=\"t m0 x8 h3 y19d ff1 fs1 fc0 sc0 ls3 ws0\">na<span class=\"ls0\"> <span class=\"ff7\">szkody <span class=\"_ _b\"></span>g\u00f3rnicze. <span class=\"_ _b\"></span>Wielko\u015b\u0107 <span class=\"_ _b\"></span>utworzonej <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>ezerwy <span class=\"_ _b\"></span>dla <span class=\"_ _b\"></span>zada\u0144 <span class=\"_ _9\"></span>zwi\u0105zanych <span class=\"_ _b\"></span>z <span class=\"_ _b\"></span>usuwaniem <span class=\"_ _b\"></span>szk\u00f3d <span class=\"_ _b\"></span>g\u00f3rniczych <span class=\"_ _b\"></span>wed\u0142ug <span class=\"_ _9\"></span>stanu <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>dzie\u0144 <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>grudn<span class=\"_ _0\"></span></span>i<span class=\"_ _0\"></span>a </span></div><div class=\"t m0 x8 h3 y19e ff1 fs1 fc0 sc0 ls3 ws0\">2023<span class=\"ls0\"> roku <span class=\"_ _9\"></span>wynosi <span class=\"_ _0\"></span>391,0 mln PL<span class=\"_ _0\"></span>N <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>wynika <span class=\"_ _9\"></span>z <span class=\"ff7\">uwzgl\u0119dnienia <span class=\"_ _0\"></span>skumulowanej <span class=\"_ _9\"></span>stopy <span class=\"_ _9\"></span>inflacji <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>poziomie <span class=\"_ _9\"></span>7% <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>wyliczeniu <span class=\"_ _0\"></span>wiarygodnego <span class=\"_ _9\"></span>szacunku </span></span></div><div class=\"t m0 x8 h3 y4b4 ff7 fs1 fc0 sc0 ls0 ws0\">koszt\u00f3w napraw obiekt\u00f3w budowlanych, budowli i<span class=\"ff1\"> </span>odszkodowa\u0144 b\u0119d\u0105cych nast\u0119pstwem wp\u0142yw\u00f3w dokonanej eksploatacji g\u00f3rniczej.<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y936 ff7 fs1 fc0 sc0 ls0 ws0\">Momentem <span class=\"_ _8\"> </span>uj\u0119cia <span class=\"_ _8\"> </span>(utworzenia) <span class=\"_ _8\"> </span>rezerwy <span class=\"_ _8\"> </span>jest <span class=\"_ _8\"> </span>stwierdzenie <span class=\"_ _b\"> </span>zwi\u0105zk<span class=\"_ _0\"></span>u <span class=\"_ _8\"> </span>przyczynow<span class=\"_ _1\"></span>o <span class=\"_ _8\"> </span>\u2013<span class=\"ff1\"> <span class=\"_ _8\"> </span></span>skutkowego <span class=\"_ _8\"> </span>pomi\u0119dzy <span class=\"_ _8\"> </span>prowadzon\u0105 <span class=\"_ _8\"> </span>przez <span class=\"_ _8\"> </span>przedsi\u0119biorc\u0119 </div><div class=\"t m0 x8 h3 y937 ff7 fs1 fc0 sc0 ls0 ws0\">g\u00f3rniczego <span class=\"_ _e\"> </span>eksploatacj\u0105 <span class=\"_ _e\"> </span>g\u00f3rnicz\u0105,  a <span class=\"_ _8\"> </span>powsta\u0142\u0105  w <span class=\"_ _8\"> </span>danym  obiekcie <span class=\"_ _8\"> </span>budowlanym  lub <span class=\"_ _8\"> </span>nieruchomo\u015bci  szkod\u0105.  R<span class=\"_ _1\"></span>ezerwa <span class=\"_ _e\"> </span>ta  prezento<span class=\"_ _1\"></span>wana <span class=\"_ _e\"> </span>je<span class=\"_ _0\"></span><span class=\"ff1\">st<span class=\"_ _0\"></span> </span></div><div class=\"t m0 x8 h3 y99e ff1 fs1 fc0 sc0 ls0 ws0\">w <span class=\"ff7\">warto\u015bci bie\u017c\u0105cej nak\u0142ad\u00f3w niezb\u0119dnych do</span> <span class=\"ff7\">wype\u0142nienia zobowi\u0105zania, oszacowana zgodnie z wiedz\u0105 s\u0142u\u017cb technicznych kopalni.</span> </div><div class=\"t m0 x8 h3 y103 ff7 fs1 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _0\"></span>przewiduje <span class=\"_ _9\"></span>wykorzystanie <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>2024 <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>rezerwy <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>wysoko\u015bci <span class=\"_ _0\"></span>118,4<span class=\"_ _9\"></span><span class=\"ff1\"> </span>mln <span class=\"_ _0\"></span>PLN. <span class=\"_ _0\"></span>Pozosta\u0142a <span class=\"_ _9\"></span>kwota <span class=\"_ _0\"></span>rezerwy <span class=\"_ _9\"></span>zostanie <span class=\"_ _0\"></span>wykorzy<span class=\"_ _0\"></span>stana <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>lat<span class=\"_ _0\"></span>ach </div><div class=\"t m0 x8 h3 y779 ff1 fs1 fc0 sc0 ls3 ws0\">2025 <span class=\"_ _0\"></span><span class=\"ff7 ls0\">\u2013<span class=\"ff1\"> 2028. <span class=\"_ _0\"></span>Kopalnie J</span>SW <span class=\"_ _0\"></span>dokonuj\u0105 klasyfik<span class=\"_ _0\"></span>acji zada\u0144, na <span class=\"_ _0\"></span>podstawie wi<span class=\"_ _0\"></span>edzy o ter<span class=\"_ _0\"></span>minach napraw posz<span class=\"_ _0\"></span>czeg\u00f3lnych szk\u00f3d (i<span class=\"_ _0\"></span>ndywidualna ocena </span></div><div class=\"t m0 x8 h3 y99f ff7 fs1 fc0 sc0 ls0 ws0\">zada\u0144) <span class=\"_ _8\"> </span>lub  uzgo<span class=\"_ _1\"></span>dnionych <span class=\"_ _8\"> </span>ter<span class=\"_ _0\"></span>min\u00f3w <span class=\"_ _8\"> </span>wyp\u0142at <span class=\"_ _e\"> </span>odszkodowa\u0144. <span class=\"_ _e\"> </span>Systemowa <span class=\"_ _e\"> </span>reklasyfikacja <span class=\"_ _e\"> </span>zada\u0144 <span class=\"_ _8\"> </span>uj\u0119tych <span class=\"_ _e\"> </span>w <span class=\"_ _e\"> </span>rezerwie <span class=\"_ _e\"> </span>d\u0142ugoterminowej <span class=\"_ _8\"> </span>do  cz\u0119<span class=\"_ _0\"></span>\u015bci </div><div class=\"t m0 x8 h3 y9a0 ff7 fs1 fc0 sc0 ls0 ws0\">kr\u00f3tkoterminowej <span class=\"_ _8\"> </span>dokonyw<span class=\"_ _1\"></span>ana <span class=\"_ _b\"></span>jest <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>oparciu <span class=\"_ _b\"> </span>o <span class=\"_ _8\"> </span>przyj\u0119ty <span class=\"_ _8\"> </span>w <span class=\"_ _b\"></span>danym <span class=\"_ _8\"> </span>roku <span class=\"_ _b\"></span>plan <span class=\"_ _8\"> </span>techniczno<span class=\"ff1\">-<span class=\"_ _0\"></span></span>ekonomiczny. <span class=\"_ _b\"> </span>Pr<span class=\"_ _0\"></span>zesuni\u0119cia <span class=\"_ _b\"></span>poszczeg\u00f3lnych <span class=\"_ _8\"> </span>rezerw </div><div class=\"t m0 x8 h3 y75f ff1 fs1 fc0 sc0 ls0 ws0\">z <span class=\"ff7\">d\u0142ugoterminowych na <span class=\"_ _0\"></span>kr\u00f3tkoterminowe odbywa <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>w okresach <span class=\"_ _0\"></span>kwartalnych, <span class=\"_ _0\"></span>lub <span class=\"_ _0\"></span>cz\u0119\u015bciej tj. <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>przypadku wyst\u0105pienia <span class=\"_ _0\"></span>zdarze\u0144 lub<span class=\"_ _9\"></span></span> <span class=\"ff7\">okoliczno\u015bci </span></div><div class=\"t m0 x8 h3 y9a1 ff1 fs1 fc0 sc0 ls0 ws0\">p<span class=\"ff7\">owoduj\u0105cych konieczno\u015b\u0107 dokonania aktualizacji warto\u015bci rezerwy.</span> </div><div class=\"t m0 x8 h54 y9a2 ff3 fs1 fc1 sc0 ls0 ws0\">OCHRONA \u015aRODOWISKA<span class=\"ff2\"> </span></div><div class=\"t m0 x8 h3 y77e ff7 fs1 fc0 sc0 ls0 ws0\">Na <span class=\"_ _d\"> </span>podstawie <span class=\"_ _d\"> </span>uzyskanych <span class=\"_ _f\"> </span>decyzji <span class=\"_ _d\"> </span>administracyjnych, <span class=\"_ _d\"> </span>aktualnych <span class=\"_ _f\"> </span>plan\u00f3w  zagospodarowania <span class=\"_ _d\"> </span>przestr<span class=\"_ _0\"></span>zennego  oraz <span class=\"_ _f\"> </span>obowi\u0105zuj\u0105cej <span class=\"_ _d\"> </span>Ustaw<span class=\"_ _0\"></span><span class=\"ff1 lsf\">y </span></div><div class=\"t m0 x8 h3 y77f ff4 fs1 fc0 sc0 ls0 ws0\">o <span class=\"ff5\">ochronie <span class=\"_ _9\"></span>grunt\u00f3w <span class=\"_ _b\"></span>rolnych <span class=\"_ _b\"></span>i <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span>e\u015bnych<span class=\"ff1\"> <span class=\"_ _9\"></span>na <span class=\"_ _b\"></span>Grupi<span class=\"ff7\">e <span class=\"_ _b\"></span>ci\u0105\u017cy <span class=\"_ _9\"></span>prawny <span class=\"_ _b\"></span>obowi\u0105zek <span class=\"_ _9\"></span>rekulty<span class=\"_ _0\"></span>wacji <span class=\"_ _9\"></span>sk\u0142adowisk <span class=\"_ _b\"></span>po <span class=\"_ _9\"></span>zaprzestaniu <span class=\"_ _9\"></span>dzi<span class=\"_ _0\"></span>a\u0142alno\u015bci <span class=\"_ _b\"></span>przemys\u0142owej.<span class=\"_ _1\"></span> </span></span></span></div><div class=\"t m0 x8 h3 y780 ff7 fs1 fc0 sc0 ls0 ws0\">Grupa dokona\u0142a aktu<span class=\"_ _1\"></span>alizacji warto\u015bci rezerwy poprzez <span class=\"_ _1\"></span>zdyskontowanie przysz\u0142ych koszt\u00f3w <span class=\"_ _1\"></span>rekultywacji do <span class=\"_ _1\"></span>warto\u015bci bie\u017c\u0105cej, prz<span class=\"_ _0\"></span>y uwzgl\u0119dnieniu </div><div class=\"t m0 x8 h3 y781 ff1 fs1 fc0 sc0 ls0 ws0\">stopy <span class=\"_ _1\"></span>inflacji <span class=\"_ _1\"></span>odpowiednio <span class=\"_ _5\"></span>na <span class=\"_ _1\"></span>poziomie <span class=\"_ _5\"></span>4,60% - <span class=\"_ _5\"></span>rok 2024<span class=\"_ _1\"></span>, <span class=\"_ _5\"></span>3,70% - <span class=\"_ _5\"></span>rok 2025, <span class=\"_ _5\"></span>3,50% <span class=\"_ _5\"></span>w kolejnych <span class=\"_ _5\"></span>latach prog<span class=\"_ _1\"></span>nozy <span class=\"_ _1\"></span>od <span class=\"ls3\">2026</span> roku, <span class=\"_ _1\"></span>oraz <span class=\"_ _5\"></span>stopy dyskonta </div><div class=\"t m0 x8 h3 y782 ff7 fs1 fc0 sc0 ls0 ws0\">r\u00f3wn\u0105 w pierwszych 10 latach prognozy rentowno\u015bci 10<span class=\"ff1\">-</span>letnich obligacji skarbowych, a w kolejnych latach przyj\u0119to sto<span class=\"_ _1\"></span>p\u0119 dyskonta w warunk<span class=\"ff1\">ach </span></div><div class=\"t m0 x8 h3 y7f8 ff7 fs1 fc0 sc0 ls0 ws0\">gospodarki <span class=\"_ _1\"></span>stabilnej <span class=\"_ _5\"></span>na po<span class=\"_ _1\"></span>ziomie <span class=\"_ _1\"></span>3,50%. <span class=\"_ _5\"></span>Na <span class=\"_ _1\"></span>dzie\u0144 <span class=\"_ _5\"></span>31 grudnia <span class=\"_ _5\"></span>2023 <span class=\"_ _1\"></span>roku <span class=\"_ _5\"></span>Jednostka do<span class=\"_ _1\"></span>minuj\u0105ca <span class=\"_ _5\"></span>posi<span class=\"_ _0\"></span>ada <span class=\"_ _5\"></span>rezer<span class=\"_ _0\"></span>w\u0119 <span class=\"_ _5\"></span>na ochron\u0119 <span class=\"_ _5\"></span>\u015brodowisk<span class=\"_ _0\"></span>a <span class=\"_ _5\"></span>zwi\u0105zan\u0105 </div><div class=\"t m0 x8 h3 y9a3 ff1 fs1 fc0 sc0 ls0 ws0\">z <span class=\"ff7\">rekultywacj\u0105 biologiczn\u0105 teren\u00f3w na</span> <span class=\"ff7\">\u0142\u0105czn\u0105 kwot\u0119 115,1 mln</span> PLN. </div><div class=\"t m0 x8 h3 y9a4 ff7 fs1 fc0 sc0 ls0 ws0\">Jednocze\u015bnie na <span class=\"_ _1\"></span>dzie\u0144 31<span class=\"_ _1\"></span> grudnia <span class=\"_ _1\"></span>2023 roku Jednostka <span class=\"_ _1\"></span>dominuj\u0105ca uj\u0119\u0142a <span class=\"_ _1\"></span>rezerw\u0119 na <span class=\"_ _1\"></span>op\u0142aty po<span class=\"_ _1\"></span>dwy\u017cszone z <span class=\"_ _1\"></span>tytu\u0142u odprowadzenia <span class=\"_ _1\"></span>w\u00f3d <span class=\"_ _1\"></span>do\u0142owych </div><div class=\"t m0 x8 h3 y73f ff7 fs1 fc0 sc0 ls0 ws0\">z rejonu szyb\u00f3w w wysoko\u015bci 11,1 mln PLN.<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y49f ff7 fs1 fc0 sc0 ls0 ws0\">Koksownie <span class=\"_ _8\"> </span>z<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>Grupy  tw<span class=\"_ _1\"></span>orz\u0105 <span class=\"_ _e\"> </span>rezerw\u0119  na<span class=\"_ _1\"></span>  koszty <span class=\"_ _8\"> </span>remediacji  teren\u00f3w <span class=\"_ _8\"> </span>zaniecz<span class=\"_ _0\"></span>yszczonych. <span class=\"_ _8\"> </span>Z<span class=\"_ _0\"></span>godnie <span class=\"_ _8\"> </span>z  aktami  praw<span class=\"_ _1\"></span>nymi,  reguluj\u0105cymi <span class=\"_ _8\"> </span>spra<span class=\"_ _9\"></span><span class=\"ff1\">w<span class=\"lsf\">y </span></span></div><div class=\"t m0 x8 h3 y263 ff7 fs1 fc0 sc0 ls0 ws0\">zanieczyszczenia <span class=\"_ _0\"></span>gleby, <span class=\"_ _0\"></span>ziemi <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>w\u00f3d<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>podziemnych <span class=\"_ _0\"></span>w\u0142adaj\u0105cy <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>wierzchni\u0105 <span class=\"_ _0\"></span>ziemi, <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>kt\u00f3rej <span class=\"_ _9\"></span>wyst\u0119puje zaniecz<span class=\"_ _0\"></span>yszczenie <span class=\"_ _0\"></span>powierzchn<span class=\"_ _9\"></span><span class=\"ff1\">i <span class=\"_ _0\"></span>ziemi, <span class=\"_ _0\"></span>jest </span></div><div class=\"t m0 x8 h3 y741 ff7 fs1 fc0 sc0 ls0 ws0\">obowi\u0105zany <span class=\"_ _b\"></span>do<span class=\"ff1\"> </span>przeprowadzenia <span class=\"_ _b\"></span>remediacji. <span class=\"_ _8\"> </span>W <span class=\"_ _b\"></span>wyniku <span class=\"_ _b\"></span>przeprowadzonych <span class=\"_ _b\"> </span>bada\u0144 <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>identyfikowano <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>teren<span class=\"_ _0\"></span>ach <span class=\"_ _b\"></span>Koksowni <span class=\"_ _b\"></span>Jadw<span class=\"_ _9\"></span>iga, <span class=\"_ _b\"></span>Przyja\u017a\u0144 </div><div class=\"t m0 x8 h3 y742 ff1 fs1 fc0 sc0 ls0 ws0\">i <span class=\"ff7\">Radlin, <span class=\"_ _8\"> </span>oraz  na <span class=\"_ _8\"> </span>terenach <span class=\"_ _8\"> </span>po  by\u0142ych <span class=\"_ _8\"> </span>Koksowniach <span class=\"_ _e\"> </span>D\u0119bie\u0144sko <span class=\"_ _8\"> </span>i  Makoszowy <span class=\"_ _8\"> </span>istnienie <span class=\"_ _8\"> </span>z<span class=\"_ _0\"></span>anieczyszcze\u0144 <span class=\"_ _8\"> </span>substancjami  pow<span class=\"_ _1\"></span>oduj\u0105cymi <span class=\"_ _e\"> </span>ryzyk<span class=\"_ _9\"></span><span class=\"ff1\">o. </span></span></div><div class=\"t m0 x8 h3 y743 ff1 fs1 fc0 sc0 ls0 ws0\">JSW <span class=\"ff7\">KOKS <span class=\"_ _9\"></span>b\u0119dzie <span class=\"_ _9\"></span>zobligowana <span class=\"_ _9\"></span>do</span> <span class=\"ff7\">pr<span class=\"_ _0\"></span>zeprowadzenia <span class=\"_ _9\"></span>remediacji <span class=\"_ _9\"></span>bez <span class=\"_ _9\"></span>mo\u017cliwo\u015bci <span class=\"_ _9\"></span>od\u0142o\u017cenia <span class=\"_ _9\"></span>procesu <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>czasie<span class=\"_ _0\"></span>. <span class=\"_ _9\"></span>Obecnie <span class=\"_ _9\"></span>pro<span class=\"_ _0\"></span>wadzone <span class=\"_ _9\"></span>s\u0105</span> dalsze </div><div class=\"t m0 x8 h3 y346 ff7 fs1 fc0 sc0 ls0 ws0\">prace <span class=\"_ _0\"></span>nad <span class=\"_ _0\"></span>wykonaniem <span class=\"_ _0\"></span>raport\u00f3w <span class=\"_ _0\"></span>o<span class=\"ff1\"> </span>st<span class=\"_ _0\"></span>anie <span class=\"_ _0\"></span>zanieczyszczenia <span class=\"_ _0\"></span>gleby, <span class=\"_ _0\"></span>ziemi <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>w\u00f3d <span class=\"_ _0\"></span>podziemnych <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>tych <span class=\"_ _0\"></span>teren\u00f3<span class=\"_ _0\"></span>w. <span class=\"_ _0\"></span>W<span class=\"_ _0\"></span><span class=\"ff1\"> </span>oszacowaniu <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ezerw </div><div class=\"t m0 x8 h3 y78c ff7 fs1 fc0 sc0 ls0 ws0\">uj\u0119to <span class=\"_ _8\"> </span>przede <span class=\"_ _8\"> </span>wszystkim <span class=\"_ _8\"> </span>koszty <span class=\"_ _e\"> </span>prac <span class=\"_ _8\"> </span>zwi\u0105zanych <span class=\"_ _8\"> </span>z <span class=\"_ _8\"> </span>budow\u0105 <span class=\"_ _8\"> </span>szczelnych <span class=\"_ _8\"> </span>\u015bcianek <span class=\"_ _e\"> </span>oraz <span class=\"_ _8\"> </span>barier <span class=\"_ _8\"> </span>reaktywnych, <span class=\"_ _8\"> </span>jak  r\u00f3wnie\u017c <span class=\"_ _8\"> </span>zastosowanie <span class=\"_ _8\"> </span>metod </div><div class=\"t m0 x8 h3 y78d ff7 fs1 fc0 sc0 ls0 ws0\">remediacji <span class=\"_ _0\"></span>gr<span class=\"_ _0\"></span>unt\u00f3w <span class=\"_ _0\"></span>takich <span class=\"_ _0\"></span>ja <span class=\"_ _9\"></span>mieszanie <span class=\"_ _0\"></span>gleby <span class=\"_ _9\"></span>(soil <span class=\"_ _0\"></span>mixi<span class=\"_ _0\"></span>ng) <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>tzw. <span class=\"_ _9\"></span>mycie/p\u0142ukanie <span class=\"_ _0\"></span>gleby <span class=\"_ _9\"></span>(soil <span class=\"_ _0\"></span>washing). <span class=\"_ _9\"></span>W <span class=\"_ _0\"></span>kalkulacji <span class=\"_ _9\"></span>uj\u0119to <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>\u00f3wnie\u017c <span class=\"_ _0\"></span>niezb\u0119dne </div><div class=\"t m0 x8 h3 y78e ff1 fs1 fc0 sc0 ls0 ws0\">prace <span class=\"_ _0\"></span>przygotowawcze, <span class=\"_ _0\"></span>dokumentacyjne <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> <span class=\"ff7\">odbiorowe. <span class=\"_ _0\"></span>W <span class=\"_ _0\"></span>oparciu <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>dane <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ynkowe s<span class=\"_ _0\"></span>porz\u0105dzono</span> <span class=\"_ _0\"></span><span class=\"ff7\">u\u015bredniony <span class=\"_ _0\"></span>kos<span class=\"_ _0\"></span>ztorys <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>ww.</span> pr<span class=\"_ _0\"></span>ac <span class=\"_ _0\"></span>na obszarze </div><div class=\"t m0 x8 h3 y78f ff1 fs1 fc0 sc0 ls0 ws0\">1 hektara <span class=\"_ _8\"> </span>oraz <span class=\"ff7\">oszacowano <span class=\"_ _8\"> </span>pr<span class=\"_ _0\"></span>ognozowane <span class=\"_ _8\"> </span>koszty <span class=\"_ _8\"> </span>remediacji<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>obszaru <span class=\"_ _8\"> </span>instalacj<span class=\"_ _0\"></span>i <span class=\"_ _8\"> </span>w\u0119glopochodnych <span class=\"_ _8\"> </span>by\u0142ej <span class=\"_ _8\"> </span>Ko<span class=\"_ _0\"></span>ksowni <span class=\"_ _8\"> </span>Makoszowy <span class=\"_ _8\"> </span>na<span class=\"_ _9\"></span></span> poziomie </div></div>9,0 mln <span class=\"ff7\">PLN <span class=\"_ _8\"> </span>oraz <span class=\"_ _8\"> </span>instalacji <span class=\"_ _8\"> </span>w\u0119glopochodnych <span class=\"_ _8\"> </span>Koksowni <span class=\"_ _8\"> </span>D\u0119bie\u0144sko <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>wysoko\u015bci <span class=\"_ _8\"> </span>10,9</span> mln <span class=\"_ _8\"> </span>PLN. <span class=\"_ _8\"> </span>W <span class=\"_ _8\"> </span>roku <span class=\"_ _8\"> </span>2023 <span class=\"_ _8\"> </span>dokonano <span class=\"_ _8\"> </span>ponownej <span class=\"_ _8\"> </span>analizy i <span class=\"ff7\">weryfikacji <span class=\"_ _8\"> </span>warto\u015bci <span class=\"_ _8\"> </span>rezerwy. <span class=\"_ _8\"> </span>Przy <span class=\"_ _b\"></span>zastosowaniu <span class=\"_ _8\"> </span>wska\u017anik\u00f3w <span class=\"_ _8\"> </span>inflacji <span class=\"_ _8\"> </span>analiza <span class=\"_ _8\"> </span>wykaza\u0142a <span class=\"_ _8\"> </span>konieczno\u015b\u0107 <span class=\"_ _8\"> </span>urealnienia <span class=\"_ _8\"> </span>warto\u015bci <span class=\"_ _8\"> </span>rezerwy<span class=\"_ _0\"></span></span> <span class=\"_ _8\"> </span><span class=\"ff7\">na <span class=\"_ _8\"> </span>dzie\u0144 </span>31<span class=\"ls0\"> grudnia 2023 <span class=\"ff7\">roku do wysoko\u015bci 27,6 mln PLN (na</span> <span class=\"ff7\">dzie\u0144 31 grudnia 2022</span> roku: 24,6 mln PLN).<span class=\"_ _0\"></span> </span>POZOSTA\u0141E REZERWY<span class=\"ff2\"> </span>Pozosta\u0142e rezerwy obejmuj\u0105 g\u0142\u00f3wnie:<span class=\"ff1\"> </span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">rezerw\u0119 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>post\u0119powania <span class=\"_ _0\"></span>s\u0105dowe <span class=\"_ _9\"></span>od <span class=\"_ _0\"></span>os\u00f3b <span class=\"_ _0\"></span>fizycznych <span class=\"_ _9\"></span>w Jednostce <span class=\"_ _9\"></span>dominuj\u0105cej <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wysoko\u015bci <span class=\"_ _0\"></span>20,2 <span class=\"_ _0\"></span>mln<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>PLN <span class=\"_ _0\"></span>(na <span class=\"_ _0\"></span>dzi<span class=\"_ _0\"></span>e\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>grudnia <span class=\"_ _9\"></span>2022 <span class=\"_ _9\"></span><span class=\"ff1\">roku: </span></span>18,2 mln PLN), \u25aa<span class=\"ffc\"> </span><span class=\"fc0\">rezerw\u0119 na koszty likwidacji Koksowni D\u0119bie\u0144sko w w<span class=\"_ _1\"></span>ysoko\u015bci 14,8 mln PLN (na dzie\u0144 31 grudnia 2022 roku: 16,9<span class=\"_ _0\"></span><span class=\"ff1\"> mln PLN), </span></span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">rezerw\u0119 <span class=\"_ _5\"></span>na post\u0119po<span class=\"_ _1\"></span>wanie <span class=\"_ _1\"></span>s\u0105dowe <span class=\"_ _5\"></span>ws<span class=\"_ _0\"></span>zcz\u0119te <span class=\"_ _1\"></span>z <span class=\"_ _5\"></span>pow\u00f3dztwa <span class=\"_ _1\"></span>Elektrometal <span class=\"_ _5\"></span>przeciwko JSW <span class=\"_ _5\"></span>o <span class=\"_ _1\"></span>zap\u0142at\u0119 <span class=\"_ _5\"></span>nale\u017cno\u015bci w <span class=\"_ _5\"></span>wysoko\u015bci<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>7,8<span class=\"_ _0\"></span><span class=\"ff1\"> </span>mln PLN <span class=\"_ _5\"></span>(na <span class=\"_ _1\"></span>dzie\u0144 </span>31 grudnia 2022 roku: 7,1 mln PLN), \u25aa<span class=\"ffc\"> </span><span class=\"fc0\">rezerw\u0119 na roszczenia firmy Famur S.A. o wyp\u0142at\u0119 odszkodowan<span class=\"_ _1\"></span>ia w wysoko\u015bci 6,9 mln PLN (na dzie\u0144 31 grudnia 2022 roku: 6,9<span class=\"_ _0\"></span><span class=\"ff1\"> mln PLN), </span></span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">rezerw\u0119 na przysz\u0142e zobowi\u0105zania dotycz\u0105ce odm\u00f3w<span class=\"_ _1\"></span> zap\u0142at w wysoko\u015bci 6,5 mln PLN (na dzie\u0144 31 grudnia 2022 r<span class=\"_ _0\"></span><span class=\"ff1\">oku: 1,8 mln PLN), </span></span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">rezerw\u0119 <span class=\"_ _0\"></span>utworzon\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>2023 <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>post\u0119powanie <span class=\"_ _0\"></span>s\u0105dowe <span class=\"_ _9\"></span>wszcz\u0119te <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>pow\u00f3dztwa <span class=\"_ _9\"></span>MMC <span class=\"_ _0\"></span>Poland <span class=\"_ _0\"></span>Sp. <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>o.o. <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>zeciwko <span class=\"_ _9\"></span>JSW <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>zap\u0142at\u0119 <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>tyt<span class=\"_ _9\"></span>u\u0142u </span>najmu kombajnu i us\u0142ug serwisowych w wysoko\u015bci 1,8 mln PLN.<span class=\"_ _1c\"> </span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-491": {
   "value": "ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>REZERWY Grupa tworzy rezer<span class=\"_ _1\"></span>wy w szczeg\u00f3lno<span class=\"_ _1\"></span>\u015bci z nast\u0119puj\u0105cych t<span class=\"_ _1\"></span>ytu\u0142\u00f3w:<span class=\"ff4\"> </span>a)<span class=\"ffe ls0\"> <span class=\"ff9\">likwid<span class=\"_ _1\"></span>acji zak\u0142adu g\u00f3rnicz<span class=\"_ _1\"></span>ego<span class=\"ffa\"> </span></span></span>Rezerw\u0119 na <span class=\"_ _0\"></span>przysz\u0142e koszty zw<span class=\"_ _0\"></span>i\u0105zane z likwidacj\u0105 z<span class=\"_ _0\"></span>ak\u0142adu g\u00f3rniczego tworzy <span class=\"_ _0\"></span>si\u0119 m.in. w<span class=\"_ _0\"></span> oparciu o<span class=\"_ _0\"></span> obowi\u0105zki w<span class=\"_ _0\"></span>ynikaj\u0105ce z<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _1\"></span><span class=\"ff5\">ustawy Prawo <span class=\"_ _0\"></span>geologiczn<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>i g\u00f3<span class=\"_ _0\"></span>rnicz<span class=\"_ _1\"></span>e </span></span>nak\u0142adaj\u0105ce  na  przedsi\u0119bi<span class=\"_ _1\"></span>orstwo  g\u00f3rnicze  obowi\u0105<span class=\"_ _1\"></span>zek  likwidacji  zak\u0142ad\u00f3w  g<span class=\"_ _1\"></span>\u00f3rniczych  po  zako\u0144czeniu  eksploatacji,  w  wysoko\u015bci  przewi<span class=\"_ _1\"></span>dywanych  koszt\u00f3w<span class=\"_ _1\"></span> zwi\u0105zanych z:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">zabezpieczenie<span class=\"_ _1\"></span>m lub likwidacj\u0105 <span class=\"_ _1\"></span>wyrobisk g\u00f3rniczyc<span class=\"_ _1\"></span>h oraz urz\u0105dze\u0144, in<span class=\"_ _1\"></span>stalacji i obiekt\u00f3<span class=\"_ _1\"></span>w zak\u0142adu g\u00f3rni<span class=\"_ _1\"></span>czego;<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">przedsi\u0119wzi\u0119cie<span class=\"_ _1\"></span>m niezb\u0119dnych \u015bro<span class=\"_ _1\"></span>dk\u00f3w chroni\u0105cyc<span class=\"_ _1\"></span>h s\u0105siednie z\u0142o\u017c<span class=\"_ _1\"></span>a <span class=\"ff4\">kopalin; </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">przedsi\u0119wzi\u0119cie<span class=\"_ _1\"></span>m niezb\u0119dnych \u015bro<span class=\"_ _1\"></span>dk\u00f3w chroni\u0105cyc<span class=\"_ _1\"></span>h wyrobiska s\u0105sied<span class=\"_ _1\"></span>nich zak\u0142ad\u00f3w g<span class=\"_ _1\"></span>\u00f3rniczych;<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">przedsi\u0119wzi\u0119cie<span class=\"_ _1\"></span>m niezb\u0119dnych \u015bro<span class=\"_ _1\"></span>dk\u00f3w w celu ochro<span class=\"_ _1\"></span>ny \u015brodowiska oraz re<span class=\"_ _1\"></span>kultywacji grunt\u00f3<span class=\"_ _1\"></span>w po dzia\u0142alno\u015bci g<span class=\"_ _1\"></span>\u00f3rniczej.<span class=\"ff4\"> </span></span></span>Kwoty <span class=\"_ _9\"></span>rezerw <span class=\"_ _9\"></span>wykazuje <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>bie\u017c\u0105cej <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>nak\u0142ad\u00f3w, <span class=\"_ _9\"></span>kt\u00f3re <span class=\"_ _9\"></span>\u2013<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>jak <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _b\"></span>oczekuje <span class=\"_ _9\"></span>\u2013<span class=\"ff4\"> <span class=\"_ _9\"></span></span>b\u0119d\u0105 <span class=\"_ _b\"></span>niezb\u0119dne <span class=\"_ _9\"></span>do<span class=\"ff4\"> </span>wype\u0142nie<span class=\"_ _1\"></span>nia <span class=\"_ _9\"></span>obowi\u0105zku. <span class=\"_ _9\"></span>Stosuje <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span>\u00f3wczas <span class=\"_ _9\"></span>stop\u0119<span class=\"_ _1\"></span> procentow\u0105 przed opodatko<span class=\"_ _1\"></span>waniem, kt\u00f3ra odzwiercie<span class=\"_ _1\"></span>dla bie\u017c\u0105c\u0105 ocen\u0119 rynku odno\u015bnie do warto\u015b<span class=\"_ _1\"></span>ci pieni\u0105dza w czasie oraz ryzyko <span class=\"_ _0\"></span>zwi\u0105zane konkretnie z<span class=\"ff4\"> da<span class=\"_ _1\"></span>nym </span>sk\u0142adnikiem zobowi\u0105za\u0144. Pocz\u0105tkow<span class=\"_ _1\"></span>y szacunek rezerwy na <span class=\"_ _0\"></span>likwidacj\u0119 zak\u0142adu g\u00f3rniczego powi\u0119ks<span class=\"_ _1\"></span>za warto\u015b\u0107 rzeczowych aktyw\u00f3w trw<span class=\"_ _9\"></span>a\u0142y<span class=\"_ _1\"></span>ch. Zwi\u0119kszenie rezerw<span class=\"_ _1\"></span> zwi\u0105zane <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>up\u0142ywem <span class=\"_ _0\"></span>czasu <span class=\"_ _9\"></span>jest <span class=\"_ _0\"></span>rozpoznawane <span class=\"_ _9\"></span>jako <span class=\"_ _0\"></span>koszty <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>dsetkowe <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>ujmowane <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>kosztach <span class=\"_ _0\"></span>finansowych<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Zmiany <span class=\"_ _9\"></span>wysoko\u015b<span class=\"_ _1\"></span>ci <span class=\"_ _9\"></span>rezerw <span class=\"_ _0\"></span>zwi\u0105zane <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>aktualizacj\u0105 szacunk\u00f3w ich<span class=\"ff4\"> </span>d<span class=\"_ _1\"></span>otycz\u0105cych (stop<span class=\"_ _1\"></span>a dyskonta, stop<span class=\"_ _1\"></span>a inflacji, <span class=\"_ _1\"></span>\u017cywotno\u015b\u0107 kopal<span class=\"_ _1\"></span>\u0144, spodziewana <span class=\"_ _1\"></span>nominalna wart<span class=\"_ _1\"></span>o\u015b\u0107 nak\u0142ad\u00f3w <span class=\"_ _1\"></span>na likwidacj\u0119) <span class=\"_ _1\"></span>ujmowane<span class=\"ff4\"> </span>s\u0105 jako korekta<span class=\"_ _1\"></span> warto\u015bci aktyw\u00f3w t<span class=\"_ _1\"></span>rwa\u0142ych obj\u0119ty<span class=\"_ _1\"></span>ch obowi\u0105zkiem lik<span class=\"ff4\">widacji.<span class=\"_ _1\"></span> </span>b)<span class=\"ffe ls0\"> <span class=\"ff9\">szk\u00f3d g\u00f3r<span class=\"_ _1\"></span>niczych<span class=\"ffa\"> </span></span></span>Grupa <span class=\"_ _b\"> </span>tworzy <span class=\"_ _b\"> </span>rezerw\u0119 <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>likwid<span class=\"_ _1\"></span>acj\u0119 <span class=\"_ _b\"></span>szk\u00f3d <span class=\"_ _b\"></span>g\u00f3rniczych, <span class=\"_ _b\"></span>wy\u0142\u0105cznie <span class=\"_ _b\"></span>dla <span class=\"_ _b\"> </span>ujawnionych <span class=\"_ _b\"></span>szk\u00f3d <span class=\"_ _b\"> </span>g\u00f3rniczych, <span class=\"_ _b\"> </span>b\u0119d\u0105cych <span class=\"_ _b\"></span>skutkiem <span class=\"_ _b\"></span>dzia\u0142alno\u015b<span class=\"_ _0\"></span>ci <span class=\"_ _b\"> </span>eksploatacyjnej <span class=\"_ _b\"></span>kopal\u0144 nale\u017c\u0105cych <span class=\"_ _5\"></span>do Grupy, <span class=\"_ _5\"></span>w wy<span class=\"_ _1\"></span>soko\u015bci <span class=\"_ _1\"></span>wynika<span class=\"_ _1\"></span>j\u0105cej <span class=\"_ _1\"></span>ze <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span>g\u0142oszonych, <span class=\"_ _5\"></span>uznanych l<span class=\"_ _1\"></span>ub <span class=\"_ _5\"></span>b\u0119d\u0105c<span class=\"_ _0\"></span>ych <span class=\"_ _1\"></span>przedmiot<span class=\"_ _1\"></span>em r<span class=\"_ _1\"></span>ozpatrzenia <span class=\"_ _5\"></span>przez <span class=\"_ _1\"></span>s\u0105dy <span class=\"_ _5\"></span>u<span class=\"_ _0\"></span>dokumentowa<span class=\"_ _1\"></span>nych <span class=\"_ _1\"></span>roszcze\u0144 <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span><span class=\"ff4\"> tego </span>tytu\u0142u <span class=\"_ _8\"> </span>lub <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>w<span class=\"_ _1\"></span>ysoko\u015bci <span class=\"_ _8\"> </span>nak\u0142ad\u00f3w <span class=\"_ _b\"> </span>przewidzianych <span class=\"_ _8\"> </span>na <span class=\"_ _8\"> </span>zabezpi<span class=\"_ _1\"></span>eczenie <span class=\"_ _8\"> </span>terenu <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rzed <span class=\"_ _b\"> </span>skutkami <span class=\"_ _8\"> </span>dzia\u0142alno\u015bci <span class=\"_ _8\"> </span>g\u00f3rnic<span class=\"_ _1\"></span>zej. <span class=\"_ _8\"> </span>W <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>wi\u0105zku <span class=\"_ _8\"> </span>z <span class=\"_ _8\"> </span>br<span class=\"_ _0\"></span><span class=\"ff4\">akiem <span class=\"_ _8\"> </span>metody <span class=\"_ _8\"> </span>ust<span class=\"_ _1\"></span>alenia </span>wiarygodnych  szacunk<span class=\"_ _1\"></span>\u00f3w,  w  warto\u015bci  rezerwy  na  szkody  g\u00f3rnicze  nie  ujmuje  si\u0119  tych  szk\u00f3d  g\u00f3rniczych,  kt\u00f3re  powsta<span class=\"_ _1\"></span>n\u0105  w  przysz\u0142o\u015bci.  Grupa  ujawnia<span class=\"_ _1\"></span> te<span class=\"ls0\"> <span class=\"ff5\">zobowi\u0105zania jako <span class=\"_ _1\"></span>zobowi\u0105zania waru<span class=\"_ _1\"></span>nkowe.<span class=\"ff4\"> </span></span></span>Warto\u015b\u0107 <span class=\"_ _b\"></span>rezerwy <span class=\"_ _9\"></span>na <span class=\"_ _b\"> </span>likwidacj\u0119 <span class=\"_ _b\"></span>szk\u00f3d <span class=\"_ _b\"></span>g\u00f3rniczych <span class=\"_ _9\"></span>wy<span class=\"_ _0\"></span>licza <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _b\"> </span>w <span class=\"_ _b\"> </span>oparciu <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>wiarygodny <span class=\"_ _9\"></span>szacunek <span class=\"_ _b\"></span>koszt\u00f3w <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>raw <span class=\"_ _b\"> </span>obiekt\u00f3w, <span class=\"_ _b\"></span>budowli <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span><span class=\"ff4\"> </span>odszkodowa\u0144 <span class=\"_ _9\"></span>b\u0119d\u0105cych nast\u0119pstwem <span class=\"_ _5\"></span>wp\u0142yw\u00f3w <span class=\"_ _1\"></span>dokonanej <span class=\"_ _5\"></span>eksploatacji <span class=\"_ _5\"></span>g\u00f3rniczej <span class=\"_ _5\"></span>lub<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>te\u017c <span class=\"_ _1\"></span>dokonywanych <span class=\"_ _5\"></span>przez <span class=\"_ _5\"></span>Grup\u0119 zab<span class=\"_ _1\"></span>ezpiecze\u0144 <span class=\"_ _5\"></span>terenu <span class=\"_ _1\"></span>przed <span class=\"_ _5\"></span>skutkami <span class=\"_ _1\"></span>dzia<span class=\"_ _0\"></span>\u0142alno\u015bci <span class=\"_ _5\"></span>g\u00f3rniczej <span class=\"_ _5\"></span>n<span class=\"_ _0\"></span>a<span class=\"ff4\"> terenach<span class=\"_ _1\"></span> </span>obj\u0119tych koncesjami. Momentem pocz\u0105tkowym u<span class=\"_ _0\"></span>j\u0119cia rezerwy <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>stwierdzone na powierzchni wp\u0142ywy eksploatacji g\u00f3rniczej wynikaj\u0105ce <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>realizacji plan\u00f3w ruchu kopalni. Rezerwa t<span class=\"_ _1\"></span>a prezentowana je<span class=\"_ _1\"></span>st w warto\u015bci bie<span class=\"_ _1\"></span>\u017c\u0105cej nak\u0142ad\u00f3w nie<span class=\"_ _1\"></span>zb\u0119dnych do <span class=\"_ _1\"></span>wype\u0142nienia zobowi<span class=\"_ _1\"></span>\u0105zania.<span class=\"ff4\"> </span>c)<span class=\"ffe ls0\"> <span class=\"ff9\">ochro<span class=\"_ _1\"></span>ny \u015brodowiska<span class=\"ffa\"> </span></span></span>Rezerwa na ochro<span class=\"_ _1\"></span>n\u0119 \u015brodowiska ujmowa<span class=\"_ _1\"></span>na jest w\u00f3wczas, gdy w w<span class=\"_ _1\"></span>yniku przesz\u0142y<span class=\"_ _1\"></span>ch zdarze\u0144 spoc<span class=\"_ _1\"></span>zywa na Grupie aktu<span class=\"_ _1\"></span>alne, prawne lub zwy<span class=\"_ _1\"></span>czajowe zobowi<span class=\"_ _1\"></span>\u0105zanie wydatkowania  \u015bro<span class=\"_ _1\"></span>dk\u00f3w  pieni\u0119\u017c<span class=\"_ _1\"></span>nych  i  mo\u017cliwe  je<span class=\"_ _1\"></span>st  wiarygodne <span class=\"_ _8\"> </span>oszacowanie  tego <span class=\"_ _8\"> </span>zobowi\u0105zania.  Wielko<span class=\"_ _1\"></span>\u015b\u0107  rezerwy  jest <span class=\"_ _8\"> </span>ustalana  popr<span class=\"_ _0\"></span><span class=\"ff4\">zez  zdyskontowani<span class=\"_ _5\"></span>e </span>prognozowanych <span class=\"_ _9\"></span>przysz\u0142ych <span class=\"_ _b\"></span>przep\u0142<span class=\"_ _1\"></span>yw\u00f3w <span class=\"_ _b\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>do <span class=\"_ _b\"></span>warto\u015bci <span class=\"_ _b\"></span>bie\u017c\u0105<span class=\"_ _1\"></span>cej, <span class=\"_ _b\"></span>przy <span class=\"_ _9\"></span>zastosowaniu <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>topy <span class=\"_ _9\"></span>dyskontowej <span class=\"_ _b\"></span>odzwierciedlaj\u0105cej<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _b\"></span>aktualne <span class=\"_ _9\"></span>oceny <span class=\"_ _b\"></span>rynkow<span class=\"_ _1\"></span>e </span>warto\u015bci pieni\u0105dza <span class=\"_ _1\"></span>w czasie oraz ewe<span class=\"_ _1\"></span>ntualnego ryzyka z<span class=\"_ _1\"></span>wi\u0105zanego z d<span class=\"_ _1\"></span>anym zobowi\u0105zani<span class=\"_ _1\"></span>em.<span class=\"_ _1c\"> </span>d)<span class=\"ffe ls0\"> <span class=\"ff9\">pozosta\u0142<span class=\"_ _1\"></span>y<span class=\"ffa\">ch rezerw </span></span></span>Rezerw\u0119 <span class=\"_ _5\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>podatek <span class=\"_ _5\"></span>od nieruchomo\u015b<span class=\"_ _1\"></span>ci, n<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>roszczenia <span class=\"_ _1\"></span>prawn<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>naprawy <span class=\"_ _1\"></span>gwarancyjn<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>inne, <span class=\"_ _1\"></span>ujmuje <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _1\"></span>w\u00f3wczas, <span class=\"_ _5\"></span>gdy Grupa <span class=\"_ _5\"></span>ma<span class=\"_ _0\"></span><span class=\"ff4\"> </span>prawny lub <span class=\"_ _5\"></span>zwyczajowy <span class=\"_ _1\"></span>obowi\u0105ze<span class=\"_ _1\"></span>k wynikaj\u0105cy <span class=\"_ _9\"></span>ze <span class=\"_ _b\"></span>zdarze\u0144 <span class=\"_ _9\"></span>przesz\u0142ych <span class=\"_ _9\"></span>i <span class=\"_ _b\"> </span>jest <span class=\"_ _b\"></span>prawdopodobne, <span class=\"_ _9\"></span>\u017ce <span class=\"_ _b\"></span>b\u0119dzie <span class=\"_ _9\"></span>wymagany <span class=\"_ _9\"></span>wyp<span class=\"_ _0\"></span>\u0142yw <span class=\"_ _9\"></span>zasob\u00f3w <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>cel<span class=\"_ _9\"></span>u <span class=\"_ _9\"></span>wywi\u0105zania <span class=\"_ _9\"></span>si\u0119<span class=\"_ _0\"></span><span class=\"ff4\"> z </span>tego <span class=\"_ _9\"></span>obowi\u0105zku, <span class=\"_ _9\"></span>za\u015b <span class=\"_ _b\"></span>jego <span class=\"_ _b\"></span>wielko\u015b<span class=\"_ _1\"></span>\u0107 wiarygodnie osz<span class=\"_ _1\"></span>acowano. Nie twor<span class=\"_ _1\"></span>zy si\u0119 rezerw na <span class=\"_ _1\"></span>przysz\u0142e straty o<span class=\"_ _1\"></span>peracyjne.<span class=\"ff4\"> </span>Utworzone <span class=\"_ _1\"></span>rezerwy <span class=\"_ _5\"></span>zalicza si\u0119 <span class=\"_ _1\"></span>odpowied<span class=\"_ _1\"></span>nio <span class=\"_ _1\"></span>do k<span class=\"_ _1\"></span>oszt\u00f3w <span class=\"_ _1\"></span>operacyjnyc<span class=\"_ _1\"></span>h, <span class=\"_ _1\"></span>pozosta\u0142ych <span class=\"_ _1\"></span>koszt\u00f3w, <span class=\"_ _5\"></span>k<span class=\"_ _0\"></span>oszt\u00f3w <span class=\"_ _1\"></span>finansowy<span class=\"_ _1\"></span>ch, w <span class=\"_ _5\"></span>zale\u017cno\u015bci <span class=\"_ _1\"></span>od <span class=\"ff4\">o</span>koliczno\u015bci, <span class=\"_ _1\"></span>z kt<span class=\"_ _1\"></span>\u00f3rymi pr<span class=\"_ _1\"></span>zysz\u0142e<span class=\"_ _1\"></span> zobowi\u0105zania si<span class=\"_ _1\"></span>\u0119 wi\u0105\u017c\u0105.<span class=\"ff4\"> </span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Stan rezerw weryfikuje si\u0119 na ka\u017cdy dzie\u0144 ko\u0144cz\u0105cy okres sprawozdawczy i aktualizuje si\u0119 w celu odzw<span class=\"_ _0\"></span>ierciedl<span class=\"_ _1\"></span>enia bie\u017c\u0105cego, n<span class=\"_ _0\"></span>ajbardziej w\u0142a\u015bciwego szacunku. Szacunki i <span class=\"ff5\">za\u0142o\u017ceni<span class=\"_ _1\"></span>a przyj\u0119te do ustal<span class=\"_ _1\"></span>enia rezerw zost<span class=\"_ _1\"></span>a\u0142y ujawnione w <span class=\"_ _1\"></span>dalszej cz\u0119\u015bc<span class=\"_ _1\"></span>i Noty.<span class=\"_ _1c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "a)<span class=\"ffe ls0\"> <span class=\"ff9\">likwid<span class=\"_ _1\"></span>acji zak\u0142adu g\u00f3rnicz<span class=\"_ _1\"></span>ego<span class=\"ffa\"> </span></span></span>Rezerw\u0119 na <span class=\"_ _0\"></span>przysz\u0142e koszty zw<span class=\"_ _0\"></span>i\u0105zane z likwidacj\u0105 z<span class=\"_ _0\"></span>ak\u0142adu g\u00f3rniczego tworzy <span class=\"_ _0\"></span>si\u0119 m.in. w<span class=\"_ _0\"></span> oparciu o<span class=\"_ _0\"></span> obowi\u0105zki w<span class=\"_ _0\"></span>ynikaj\u0105ce z<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _1\"></span><span class=\"ff5\">ustawy Prawo <span class=\"_ _0\"></span>geologiczn<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>i g\u00f3<span class=\"_ _0\"></span>rnicz<span class=\"_ _1\"></span>e </span></span>nak\u0142adaj\u0105ce  na  przedsi\u0119bi<span class=\"_ _1\"></span>orstwo  g\u00f3rnicze  obowi\u0105<span class=\"_ _1\"></span>zek  likwidacji  zak\u0142ad\u00f3w  g<span class=\"_ _1\"></span>\u00f3rniczych  po  zako\u0144czeniu  eksploatacji,  w  wysoko\u015bci  przewi<span class=\"_ _1\"></span>dywanych  koszt\u00f3w<span class=\"_ _1\"></span> zwi\u0105zanych z:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">zabezpieczenie<span class=\"_ _1\"></span>m lub likwidacj\u0105 <span class=\"_ _1\"></span>wyrobisk g\u00f3rniczyc<span class=\"_ _1\"></span>h oraz urz\u0105dze\u0144, in<span class=\"_ _1\"></span>stalacji i obiekt\u00f3<span class=\"_ _1\"></span>w zak\u0142adu g\u00f3rni<span class=\"_ _1\"></span>czego;<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">przedsi\u0119wzi\u0119cie<span class=\"_ _1\"></span>m niezb\u0119dnych \u015bro<span class=\"_ _1\"></span>dk\u00f3w chroni\u0105cyc<span class=\"_ _1\"></span>h s\u0105siednie z\u0142o\u017c<span class=\"_ _1\"></span>a <span class=\"ff4\">kopalin; </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">przedsi\u0119wzi\u0119cie<span class=\"_ _1\"></span>m niezb\u0119dnych \u015bro<span class=\"_ _1\"></span>dk\u00f3w chroni\u0105cyc<span class=\"_ _1\"></span>h wyrobiska s\u0105sied<span class=\"_ _1\"></span>nich zak\u0142ad\u00f3w g<span class=\"_ _1\"></span>\u00f3rniczych;<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">przedsi\u0119wzi\u0119cie<span class=\"_ _1\"></span>m niezb\u0119dnych \u015bro<span class=\"_ _1\"></span>dk\u00f3w w celu ochro<span class=\"_ _1\"></span>ny \u015brodowiska oraz re<span class=\"_ _1\"></span>kultywacji grunt\u00f3<span class=\"_ _1\"></span>w po dzia\u0142alno\u015bci g<span class=\"_ _1\"></span>\u00f3rniczej.<span class=\"ff4\"> </span></span></span>Kwoty <span class=\"_ _9\"></span>rezerw <span class=\"_ _9\"></span>wykazuje <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>bie\u017c\u0105cej <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>nak\u0142ad\u00f3w, <span class=\"_ _9\"></span>kt\u00f3re <span class=\"_ _9\"></span>\u2013<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>jak <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _b\"></span>oczekuje <span class=\"_ _9\"></span>\u2013<span class=\"ff4\"> <span class=\"_ _9\"></span></span>b\u0119d\u0105 <span class=\"_ _b\"></span>niezb\u0119dne <span class=\"_ _9\"></span>do<span class=\"ff4\"> </span>wype\u0142nie<span class=\"_ _1\"></span>nia <span class=\"_ _9\"></span>obowi\u0105zku. <span class=\"_ _9\"></span>Stosuje <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span>\u00f3wczas <span class=\"_ _9\"></span>stop\u0119<span class=\"_ _1\"></span> procentow\u0105 przed opodatko<span class=\"_ _1\"></span>waniem, kt\u00f3ra odzwiercie<span class=\"_ _1\"></span>dla bie\u017c\u0105c\u0105 ocen\u0119 rynku odno\u015bnie do warto\u015b<span class=\"_ _1\"></span>ci pieni\u0105dza w czasie oraz ryzyko <span class=\"_ _0\"></span>zwi\u0105zane konkretnie z<span class=\"ff4\"> da<span class=\"_ _1\"></span>nym </span>sk\u0142adnikiem zobowi\u0105za\u0144. Pocz\u0105tkow<span class=\"_ _1\"></span>y szacunek rezerwy na <span class=\"_ _0\"></span>likwidacj\u0119 zak\u0142adu g\u00f3rniczego powi\u0119ks<span class=\"_ _1\"></span>za warto\u015b\u0107 rzeczowych aktyw\u00f3w trw<span class=\"_ _9\"></span>a\u0142y<span class=\"_ _1\"></span>ch. Zwi\u0119kszenie rezerw<span class=\"_ _1\"></span> zwi\u0105zane <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>up\u0142ywem <span class=\"_ _0\"></span>czasu <span class=\"_ _9\"></span>jest <span class=\"_ _0\"></span>rozpoznawane <span class=\"_ _9\"></span>jako <span class=\"_ _0\"></span>koszty <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>dsetkowe <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>ujmowane <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>kosztach <span class=\"_ _0\"></span>finansowych<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Zmiany <span class=\"_ _9\"></span>wysoko\u015b<span class=\"_ _1\"></span>ci <span class=\"_ _9\"></span>rezerw <span class=\"_ _0\"></span>zwi\u0105zane <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>aktualizacj\u0105 szacunk\u00f3w ich<span class=\"ff4\"> </span>d<span class=\"_ _1\"></span>otycz\u0105cych (stop<span class=\"_ _1\"></span>a dyskonta, stop<span class=\"_ _1\"></span>a inflacji, <span class=\"_ _1\"></span>\u017cywotno\u015b\u0107 kopal<span class=\"_ _1\"></span>\u0144, spodziewana <span class=\"_ _1\"></span>nominalna wart<span class=\"_ _1\"></span>o\u015b\u0107 nak\u0142ad\u00f3w <span class=\"_ _1\"></span>na likwidacj\u0119) <span class=\"_ _1\"></span>ujmowane<span class=\"ff4\"> </span>s\u0105 jako korekta<span class=\"_ _1\"></span> warto\u015bci aktyw\u00f3w t<span class=\"_ _1\"></span>rwa\u0142ych obj\u0119ty<span class=\"_ _1\"></span>ch obowi\u0105zkiem lik<span class=\"ff4\">widacji.<span class=\"_ _1\"></span> </span>b)<span class=\"ffe ls0\"> <span class=\"ff9\">szk\u00f3d g\u00f3r<span class=\"_ _1\"></span>niczych<span class=\"ffa\"> </span></span></span>Grupa <span class=\"_ _b\"> </span>tworzy <span class=\"_ _b\"> </span>rezerw\u0119 <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>likwid<span class=\"_ _1\"></span>acj\u0119 <span class=\"_ _b\"></span>szk\u00f3d <span class=\"_ _b\"></span>g\u00f3rniczych, <span class=\"_ _b\"></span>wy\u0142\u0105cznie <span class=\"_ _b\"></span>dla <span class=\"_ _b\"> </span>ujawnionych <span class=\"_ _b\"></span>szk\u00f3d <span class=\"_ _b\"> </span>g\u00f3rniczych, <span class=\"_ _b\"> </span>b\u0119d\u0105cych <span class=\"_ _b\"></span>skutkiem <span class=\"_ _b\"></span>dzia\u0142alno\u015b<span class=\"_ _0\"></span>ci <span class=\"_ _b\"> </span>eksploatacyjnej <span class=\"_ _b\"></span>kopal\u0144 nale\u017c\u0105cych <span class=\"_ _5\"></span>do Grupy, <span class=\"_ _5\"></span>w wy<span class=\"_ _1\"></span>soko\u015bci <span class=\"_ _1\"></span>wynika<span class=\"_ _1\"></span>j\u0105cej <span class=\"_ _1\"></span>ze <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span>g\u0142oszonych, <span class=\"_ _5\"></span>uznanych l<span class=\"_ _1\"></span>ub <span class=\"_ _5\"></span>b\u0119d\u0105c<span class=\"_ _0\"></span>ych <span class=\"_ _1\"></span>przedmiot<span class=\"_ _1\"></span>em r<span class=\"_ _1\"></span>ozpatrzenia <span class=\"_ _5\"></span>przez <span class=\"_ _1\"></span>s\u0105dy <span class=\"_ _5\"></span>u<span class=\"_ _0\"></span>dokumentowa<span class=\"_ _1\"></span>nych <span class=\"_ _1\"></span>roszcze\u0144 <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span><span class=\"ff4\"> tego </span>tytu\u0142u <span class=\"_ _8\"> </span>lub <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>w<span class=\"_ _1\"></span>ysoko\u015bci <span class=\"_ _8\"> </span>nak\u0142ad\u00f3w <span class=\"_ _b\"> </span>przewidzianych <span class=\"_ _8\"> </span>na <span class=\"_ _8\"> </span>zabezpi<span class=\"_ _1\"></span>eczenie <span class=\"_ _8\"> </span>terenu <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rzed <span class=\"_ _b\"> </span>skutkami <span class=\"_ _8\"> </span>dzia\u0142alno\u015bci <span class=\"_ _8\"> </span>g\u00f3rnic<span class=\"_ _1\"></span>zej. <span class=\"_ _8\"> </span>W <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>wi\u0105zku <span class=\"_ _8\"> </span>z <span class=\"_ _8\"> </span>br<span class=\"_ _0\"></span><span class=\"ff4\">akiem <span class=\"_ _8\"> </span>metody <span class=\"_ _8\"> </span>ust<span class=\"_ _1\"></span>alenia </span>wiarygodnych  szacunk<span class=\"_ _1\"></span>\u00f3w,  w  warto\u015bci  rezerwy  na  szkody  g\u00f3rnicze  nie  ujmuje  si\u0119  tych  szk\u00f3d  g\u00f3rniczych,  kt\u00f3re  powsta<span class=\"_ _1\"></span>n\u0105  w  przysz\u0142o\u015bci.  Grupa  ujawnia<span class=\"_ _1\"></span> te<span class=\"ls0\"> <span class=\"ff5\">zobowi\u0105zania jako <span class=\"_ _1\"></span>zobowi\u0105zania waru<span class=\"_ _1\"></span>nkowe.<span class=\"ff4\"> </span></span></span>Warto\u015b\u0107 <span class=\"_ _b\"></span>rezerwy <span class=\"_ _9\"></span>na <span class=\"_ _b\"> </span>likwidacj\u0119 <span class=\"_ _b\"></span>szk\u00f3d <span class=\"_ _b\"></span>g\u00f3rniczych <span class=\"_ _9\"></span>wy<span class=\"_ _0\"></span>licza <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _b\"> </span>w <span class=\"_ _b\"> </span>oparciu <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>wiarygodny <span class=\"_ _9\"></span>szacunek <span class=\"_ _b\"></span>koszt\u00f3w <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>raw <span class=\"_ _b\"> </span>obiekt\u00f3w, <span class=\"_ _b\"></span>budowli <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span><span class=\"ff4\"> </span>odszkodowa\u0144 <span class=\"_ _9\"></span>b\u0119d\u0105cych nast\u0119pstwem <span class=\"_ _5\"></span>wp\u0142yw\u00f3w <span class=\"_ _1\"></span>dokonanej <span class=\"_ _5\"></span>eksploatacji <span class=\"_ _5\"></span>g\u00f3rniczej <span class=\"_ _5\"></span>lub<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>te\u017c <span class=\"_ _1\"></span>dokonywanych <span class=\"_ _5\"></span>przez <span class=\"_ _5\"></span>Grup\u0119 zab<span class=\"_ _1\"></span>ezpiecze\u0144 <span class=\"_ _5\"></span>terenu <span class=\"_ _1\"></span>przed <span class=\"_ _5\"></span>skutkami <span class=\"_ _1\"></span>dzia<span class=\"_ _0\"></span>\u0142alno\u015bci <span class=\"_ _5\"></span>g\u00f3rniczej <span class=\"_ _5\"></span>n<span class=\"_ _0\"></span>a<span class=\"ff4\"> terenach<span class=\"_ _1\"></span> </span>obj\u0119tych koncesjami. Momentem pocz\u0105tkowym u<span class=\"_ _0\"></span>j\u0119cia rezerwy <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>stwierdzone na powierzchni wp\u0142ywy eksploatacji g\u00f3rniczej wynikaj\u0105ce <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>realizacji plan\u00f3w ruchu kopalni. Rezerwa t<span class=\"_ _1\"></span>a prezentowana je<span class=\"_ _1\"></span>st w warto\u015bci bie<span class=\"_ _1\"></span>\u017c\u0105cej nak\u0142ad\u00f3w nie<span class=\"_ _1\"></span>zb\u0119dnych do <span class=\"_ _1\"></span>wype\u0142nienia zobowi<span class=\"_ _1\"></span>\u0105zania.<span class=\"ff4\"> </span>c)<span class=\"ffe ls0\"> <span class=\"ff9\">ochro<span class=\"_ _1\"></span>ny \u015brodowiska<span class=\"ffa\"> </span></span></span>Rezerwa na ochro<span class=\"_ _1\"></span>n\u0119 \u015brodowiska ujmowa<span class=\"_ _1\"></span>na jest w\u00f3wczas, gdy w w<span class=\"_ _1\"></span>yniku przesz\u0142y<span class=\"_ _1\"></span>ch zdarze\u0144 spoc<span class=\"_ _1\"></span>zywa na Grupie aktu<span class=\"_ _1\"></span>alne, prawne lub zwy<span class=\"_ _1\"></span>czajowe zobowi<span class=\"_ _1\"></span>\u0105zanie wydatkowania  \u015bro<span class=\"_ _1\"></span>dk\u00f3w  pieni\u0119\u017c<span class=\"_ _1\"></span>nych  i  mo\u017cliwe  je<span class=\"_ _1\"></span>st  wiarygodne <span class=\"_ _8\"> </span>oszacowanie  tego <span class=\"_ _8\"> </span>zobowi\u0105zania.  Wielko<span class=\"_ _1\"></span>\u015b\u0107  rezerwy  jest <span class=\"_ _8\"> </span>ustalana  popr<span class=\"_ _0\"></span><span class=\"ff4\">zez  zdyskontowani<span class=\"_ _5\"></span>e </span>prognozowanych <span class=\"_ _9\"></span>przysz\u0142ych <span class=\"_ _b\"></span>przep\u0142<span class=\"_ _1\"></span>yw\u00f3w <span class=\"_ _b\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>do <span class=\"_ _b\"></span>warto\u015bci <span class=\"_ _b\"></span>bie\u017c\u0105<span class=\"_ _1\"></span>cej, <span class=\"_ _b\"></span>przy <span class=\"_ _9\"></span>zastosowaniu <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>topy <span class=\"_ _9\"></span>dyskontowej <span class=\"_ _b\"></span>odzwierciedlaj\u0105cej<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _b\"></span>aktualne <span class=\"_ _9\"></span>oceny <span class=\"_ _b\"></span>rynkow<span class=\"_ _1\"></span>e </span>warto\u015bci pieni\u0105dza <span class=\"_ _1\"></span>w czasie oraz ewe<span class=\"_ _1\"></span>ntualnego ryzyka z<span class=\"_ _1\"></span>wi\u0105zanego z d<span class=\"_ _1\"></span>anym zobowi\u0105zani<span class=\"_ _1\"></span>em.<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-468": {
   "value": "c)<span class=\"ffe ls0\"> <span class=\"ff9\">ochro<span class=\"_ _1\"></span>ny \u015brodowiska<span class=\"ffa\"> </span></span></span>Rezerwa na ochro<span class=\"_ _1\"></span>n\u0119 \u015brodowiska ujmowa<span class=\"_ _1\"></span>na jest w\u00f3wczas, gdy w w<span class=\"_ _1\"></span>yniku przesz\u0142y<span class=\"_ _1\"></span>ch zdarze\u0144 spoc<span class=\"_ _1\"></span>zywa na Grupie aktu<span class=\"_ _1\"></span>alne, prawne lub zwy<span class=\"_ _1\"></span>czajowe zobowi<span class=\"_ _1\"></span>\u0105zanie wydatkowania  \u015bro<span class=\"_ _1\"></span>dk\u00f3w  pieni\u0119\u017c<span class=\"_ _1\"></span>nych  i  mo\u017cliwe  je<span class=\"_ _1\"></span>st  wiarygodne <span class=\"_ _8\"> </span>oszacowanie  tego <span class=\"_ _8\"> </span>zobowi\u0105zania.  Wielko<span class=\"_ _1\"></span>\u015b\u0107  rezerwy  jest <span class=\"_ _8\"> </span>ustalana  popr<span class=\"_ _0\"></span><span class=\"ff4\">zez  zdyskontowani<span class=\"_ _5\"></span>e </span>prognozowanych <span class=\"_ _9\"></span>przysz\u0142ych <span class=\"_ _b\"></span>przep\u0142<span class=\"_ _1\"></span>yw\u00f3w <span class=\"_ _b\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>do <span class=\"_ _b\"></span>warto\u015bci <span class=\"_ _b\"></span>bie\u017c\u0105<span class=\"_ _1\"></span>cej, <span class=\"_ _b\"></span>przy <span class=\"_ _9\"></span>zastosowaniu <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>topy <span class=\"_ _9\"></span>dyskontowej <span class=\"_ _b\"></span>odzwierciedlaj\u0105cej<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _b\"></span>aktualne <span class=\"_ _9\"></span>oceny <span class=\"_ _b\"></span>rynkow<span class=\"_ _1\"></span>e </span>warto\u015bci pieni\u0105dza <span class=\"_ _1\"></span>w czasie oraz ewe<span class=\"_ _1\"></span>ntualnego ryzyka z<span class=\"_ _1\"></span>wi\u0105zanego z d<span class=\"_ _1\"></span>anym zobowi\u0105zani<span class=\"_ _1\"></span>em.<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-19": {
   "value": "Likwidacja zak\u0142adu<span class=\"ff2\"> </span>g\u00f3rniczego<span class=\"ff2\"> </span>Szkody g\u00f3rnicz<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span>Ochrona \u015brodowiska<span class=\"ff2\"> </span>Pozosta\u0142e<span class=\"ff2\"> </span>rezerwy Razem STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA 2023 d\u0142ugoterminowe<span class=\"ff1\"> </span>925,9 238,1 101,2 17,1 1 282,3 kr\u00f3tkoterminowe<span class=\"ff1\"> </span>15,9 99,4 40,7 70,8 226,8 RAZEM 941,8 337,5 141,9 87,9 1 509,1<span class=\"_ _1c\"> </span>Utworzenie dodatk<span class=\"_ _1\"></span>owych rezerw 110,7* 185,6 38,7 46,7 381,7 Utworzenie rezerw<span class=\"_ _1\"></span>y- koszt odsetkowy 60,9 - 4,5 - 65,4 Rozwi\u0105zanie <span class=\"ff1\">niewy<span class=\"_ _1\"></span>korzystanej rezerw<span class=\"_ _1\"></span>y </span>- (13,2) (18,2) (8,4) (39,8) Wykorzystanie rezerw<span class=\"_ _1\"></span> (5,1) (118,9) (5,0) (10,4) (139,4) STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2023 d\u0142ugoterminowe<span class=\"ff1\"> </span>1 084,1 272,6 105,9 22,2 1 484,8 kr\u00f3tkoterminowe<span class=\"ff1\"> </span>24,2 118,4 56,0 93,6 292,2 RAZEM 1 108,3 391,0 161,9 115,8 1 777,0<span class=\"_ _1c\"> </span>Likwidacja zak\u0142adu<span class=\"ff2\"> </span>g\u00f3rniczego<span class=\"ff2\"> </span>Szkody g\u00f3rnicz<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span>Ochrona \u015brodowiska<span class=\"ff2\"> </span>Pozosta\u0142e<span class=\"ff2\"> </span>rezerwy Razem STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA 2022 d\u0142ugoterminowe<span class=\"ff1\"> </span>980,9 209,0 80,4 1,3 1 271,6 kr\u00f3tkoterminowe<span class=\"ff1\"> </span>12,8 111,1 31,8 85,5 241,2 RAZEM 993,7 320,1 112,2 86,8 1 512,8 Utworzenie dodatk<span class=\"_ _1\"></span>owych rezerw - 130,9 41,2 47,8 219,9 Utworzenie rezerw<span class=\"_ _1\"></span>y- koszt odsetkowy - - - 2,3 2,3 Rozwi\u0105zanie niewy<span class=\"_ _1\"></span>korzystanej rezerw<span class=\"_ _1\"></span>y<span class=\"ff1\"> </span>(50,6)* (13,0) (4,9) (17,5) (86,0) Wykorzystanie rezerw<span class=\"_ _1\"></span> (1,3) (100,5) (6,6) (31,5) (139,9) 337,5 STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2022<span class=\"fs1\"> </span>d\u0142ugoterminowe<span class=\"ff1\"> </span>925,9 238,1 101,2 17,1 1 282,3 kr\u00f3tkoterminowe<span class=\"ff1\"> </span>15,9 99,4 40,7 70,8 226,8 RAZEM 941,8 337,5 141,9 87,9 1 509,1<span class=\"_ _1c\"> </span>POZOSTA\u0141E REZERWY<span class=\"ff2\"> </span>Pozosta\u0142e rezerwy obejmuj\u0105 g\u0142\u00f3wnie:<span class=\"ff1\"> </span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">rezerw\u0119 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>post\u0119powania <span class=\"_ _0\"></span>s\u0105dowe <span class=\"_ _9\"></span>od <span class=\"_ _0\"></span>os\u00f3b <span class=\"_ _0\"></span>fizycznych <span class=\"_ _9\"></span>w Jednostce <span class=\"_ _9\"></span>dominuj\u0105cej <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wysoko\u015bci <span class=\"_ _0\"></span>20,2 <span class=\"_ _0\"></span>mln<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>PLN <span class=\"_ _0\"></span>(na <span class=\"_ _0\"></span>dzi<span class=\"_ _0\"></span>e\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>grudnia <span class=\"_ _9\"></span>2022 <span class=\"_ _9\"></span><span class=\"ff1\">roku: </span></span>18,2 mln PLN), \u25aa<span class=\"ffc\"> </span><span class=\"fc0\">rezerw\u0119 na koszty likwidacji Koksowni D\u0119bie\u0144sko w w<span class=\"_ _1\"></span>ysoko\u015bci 14,8 mln PLN (na dzie\u0144 31 grudnia 2022 roku: 16,9<span class=\"_ _0\"></span><span class=\"ff1\"> mln PLN), </span></span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">rezerw\u0119 <span class=\"_ _5\"></span>na post\u0119po<span class=\"_ _1\"></span>wanie <span class=\"_ _1\"></span>s\u0105dowe <span class=\"_ _5\"></span>ws<span class=\"_ _0\"></span>zcz\u0119te <span class=\"_ _1\"></span>z <span class=\"_ _5\"></span>pow\u00f3dztwa <span class=\"_ _1\"></span>Elektrometal <span class=\"_ _5\"></span>przeciwko JSW <span class=\"_ _5\"></span>o <span class=\"_ _1\"></span>zap\u0142at\u0119 <span class=\"_ _5\"></span>nale\u017cno\u015bci w <span class=\"_ _5\"></span>wysoko\u015bci<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>7,8<span class=\"_ _0\"></span><span class=\"ff1\"> </span>mln PLN <span class=\"_ _5\"></span>(na <span class=\"_ _1\"></span>dzie\u0144 </span>31 grudnia 2022 roku: 7,1 mln PLN), \u25aa<span class=\"ffc\"> </span><span class=\"fc0\">rezerw\u0119 na roszczenia firmy Famur S.A. o wyp\u0142at\u0119 odszkodowan<span class=\"_ _1\"></span>ia w wysoko\u015bci 6,9 mln PLN (na dzie\u0144 31 grudnia 2022 roku: 6,9<span class=\"_ _0\"></span><span class=\"ff1\"> mln PLN), </span></span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">rezerw\u0119 na przysz\u0142e zobowi\u0105zania dotycz\u0105ce odm\u00f3w<span class=\"_ _1\"></span> zap\u0142at w wysoko\u015bci 6,5 mln PLN (na dzie\u0144 31 grudnia 2022 r<span class=\"_ _0\"></span><span class=\"ff1\">oku: 1,8 mln PLN), </span></span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">rezerw\u0119 <span class=\"_ _0\"></span>utworzon\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>2023 <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>post\u0119powanie <span class=\"_ _0\"></span>s\u0105dowe <span class=\"_ _9\"></span>wszcz\u0119te <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>pow\u00f3dztwa <span class=\"_ _9\"></span>MMC <span class=\"_ _0\"></span>Poland <span class=\"_ _0\"></span>Sp. <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>o.o. <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>zeciwko <span class=\"_ _9\"></span>JSW <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>zap\u0142at\u0119 <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>tyt<span class=\"_ _9\"></span>u\u0142u </span>najmu kombajnu i us\u0142ug serwisowych w wysoko\u015bci 1,8 mln PLN.<span class=\"_ _1c\"> </span>10.1.<span class=\"ffb ls0\"> <span class=\"ff2\">POZYCJE WARUNKOWE<span class=\"_ _1c\"> </span></span></span><span class=\"ffb ls0\"><span class=\"ff2\"><span class=\"_ _0\"></span> </span></span>AKTYWA WARUNKOWE W <span class=\"_ _1\"></span>zwi\u0105zku z <span class=\"_ _5\"></span>otrzymanymi odpisami <span class=\"_ _1\"></span>prawomocnych <span class=\"_ _5\"></span>wyr<span class=\"_ _0\"></span>ok\u00f3w, <span class=\"_ _1\"></span>kt\u00f3re <span class=\"_ _1\"></span>dotyczy\u0142y podatku <span class=\"_ _5\"></span>od nieruchomo\u015bci <span class=\"_ _1\"></span>Gminy Su<span class=\"_ _1\"></span>szec za <span class=\"_ _5\"></span>lata 2015, <span class=\"_ _5\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span><span class=\"ff1\">16 <span class=\"_ _1\"></span>i 2017 </span>oraz <span class=\"_ _1\"></span>zwrotem <span class=\"_ _5\"></span>nale\u017cno\u015bci g\u0142\u00f3w<span class=\"_ _1\"></span>nej <span class=\"_ _1\"></span>wraz <span class=\"_ _1\"></span>z <span class=\"_ _5\"></span>odsetkami z <span class=\"_ _5\"></span>tytu\u0142u <span class=\"_ _1\"></span>spornego <span class=\"_ _5\"></span>podat<span class=\"_ _0\"></span>ku <span class=\"_ _1\"></span>od <span class=\"_ _5\"></span>nieruchomo\u015bci za <span class=\"_ _5\"></span>2017 <span class=\"_ _1\"></span>rok <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Miasta <span class=\"_ _5\"></span>Knur\u00f3w, <span class=\"ff1\">Grupa <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>2023 roku </span>wyksi\u0119gowa\u0142a <span class=\"_ _f\"> </span>nale\u017cno\u015bci <span class=\"_ _11\"> </span>warunkowe <span class=\"_ _11\"> </span>z <span class=\"_ _f\"> </span>powy\u017cszych <span class=\"_ _11\"> </span>tytu\u0142\u00f3w. <span class=\"_ _11\"> </span>Po <span class=\"_ _11\"> </span>uwzgl\u0119dnieniu <span class=\"_ _f\"> </span>wy\u017cej <span class=\"_ _11\"> </span>wymienionych <span class=\"_ _f\"> </span>zdarze\u0144, <span class=\"_ _11\"> </span>wysoko\u015b\u0107 <span class=\"_ _11\"> </span>zap\u0142aconych, a <span class=\"ff7\">mo\u017cliwych potencjalnie do odzyskania kwot spornego podatku od</span> <span class=\"ff7\">nieruchomo\u015bci na dzie\u0144 31 grudnia 2023 roku wynosi </span>10,2 mln PLN.  Po <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>ko\u0144cz\u0105cym <span class=\"_ _0\"></span>okres <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>prawozdaw<span class=\"_ _1\"></span>czy, <span class=\"_ _0\"></span>tj. <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>dniu <span class=\"_ _0\"></span>8 <span class=\"_ _0\"></span>kwietnia <span class=\"_ _0\"></span>224 <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _0\"></span>Jednostka <span class=\"_ _0\"></span>dominuj\u0105ca <span class=\"_ _0\"></span>otrzyma\u0142a <span class=\"_ _0\"></span>odpis <span class=\"_ _0\"></span>prawomocnego <span class=\"_ _0\"></span>wyrok<span class=\"_ _0\"></span>u, <span class=\"_ _0\"></span>kt\u00f3r<span class=\"_ _0\"></span>y dotyczy podatku od nieruchomo\u015bci dl<span class=\"_ _1\"></span>a Gminy Suszec za 2013 rok. Po uw<span class=\"_ _1\"></span>zgl\u0119dnieniu otrzymanego wyroku, wysoko\u015b\u0107 zap\u0142aconych, a<span class=\"ff1\"> </span>mo\u017cliwych potencjalnie do odzyskania kwot spornego podatku od <span class=\"ff7\">nieruchomo\u015bci wynosi 8,1</span> mln PLN.<span class=\"_ _1c\"> </span>ZOBOWI\u0104ZANIA WARUNKOW<span class=\"ff2\"> </span>a)<span class=\"ffe ls0\"> <span class=\"ff9\">szkody g\u00f3rnicze<span class=\"ffa\"> </span></span></span>Grupa <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>ramach <span class=\"_ _9\"></span>przyj\u0119tej <span class=\"_ _9\"></span>polityki <span class=\"_ _9\"></span>tworzenia <span class=\"_ _9\"></span>rezerw <span class=\"_ _0\"></span>ujmuje <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>skonsolidowanym <span class=\"_ _0\"></span>sprawozd<span class=\"_ _0\"></span>aniu <span class=\"_ _9\"></span>finanso<span class=\"_ _0\"></span>wym <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ezerwy <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>szk<span class=\"_ _0\"></span>ody <span class=\"_ _0\"></span>g\u00f3r<span class=\"_ _0\"></span>nicze, <span class=\"_ _9\"></span>kt\u00f3re s\u0105<span class=\"ff1 ls0\"> <span class=\"ff7\">skutkiem <span class=\"_ _11\"> </span>dzi<span class=\"_ _0\"></span>a\u0142alno\u015bci <span class=\"_ _11\"> </span>eksploatacyjnej <span class=\"_ _12\"> </span>k<span class=\"_ _0\"></span>opal\u0144 <span class=\"_ _11\"> </span>w\u0119gla <span class=\"_ _12\"> </span>kamiennego <span class=\"_ _12\"> </span>nale\u017c\u0105cych <span class=\"_ _12\"> </span>do <span class=\"_ _12\"> </span>JSW, <span class=\"_ _12\"> </span>w<span class=\"_ _0\"></span></span> <span class=\"ff7\">warto\u015bci <span class=\"_ _12\"> </span>bie\u017c\u0105cej <span class=\"_ _12\"> </span>nak\u0142ad\u00f3w <span class=\"_ _12\"> </span>niezb\u0119dnych </span></span>do<span class=\"ls0\"> <span class=\"ff7\">wype\u0142nienia <span class=\"_ _b\"></span>zobowi\u0105zania. <span class=\"_ _9\"></span>Gr<span class=\"_ _0\"></span>upie <span class=\"_ _b\"></span>nie <span class=\"_ _b\"></span>jest <span class=\"_ _b\"></span>znana <span class=\"_ _b\"></span>metoda <span class=\"_ _b\"></span>ustalenia <span class=\"_ _b\"></span>warto\u015bci <span class=\"_ _b\"></span>przysz\u0142ych <span class=\"_ _b\"> </span>niezg\u0142<span class=\"_ _0\"></span>oszonych <span class=\"_ _9\"></span>szk\u00f3d <span class=\"_ _b\"></span>g\u00f3rniczych, <span class=\"_ _b\"></span>kt\u00f3re <span class=\"_ _b\"></span>wyst\u0105pi\u0105 </span></span>na<span class=\"ls0\"> <span class=\"ff7\">skutek przesz\u0142ych dzia\u0142a\u0144 eksploatacyjnych, kt\u00f3ra umo\u017cliwi\u0142aby wiarygodne oszacow<span class=\"_ _1\"></span>anie przysz\u0142ych koszt\u00f3w ich likwidacji.<span class=\"_ _9\"></span><span class=\"ff1\"> </span></span></span>b)<span class=\"ffe ls0\"> <span class=\"ffa\">gwarancje zatrudnienia </span></span>Zarz\u0105d JSW <span class=\"_ _5\"></span>w dniu <span class=\"_ _1\"></span>30 <span class=\"_ _1\"></span>marca 2021 <span class=\"_ _5\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _1\"></span>podj\u0105\u0142 <span class=\"_ _1\"></span>uchwa\u0142\u0119 o <span class=\"_ _1\"></span>przed\u0142u\u017ceniu okresu <span class=\"_ _1\"></span>obowi\u0105zywania <span class=\"_ _1\"></span>zawartego w<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dniu 5 <span class=\"_ _5\"></span>maja<span class=\"_ _0\"></span> 20<span class=\"_ _1\"></span>11 roku <span class=\"_ _5\"></span>Por<span class=\"_ _0\"></span>ozumienia zbiorowego zawartego pomi\u0119dzy Zarz\u0105dem JSW a reprezentatyw<span class=\"_ _1\"></span>nymi organizacjami Zwi\u0105zk\u00f3w Zawodowych dzia\u0142aj\u0105cych w JSW, dotycz\u0105c<span class=\"_ _0\"></span><span class=\"ff1\">ego </span>gwarancji zatr<span class=\"_ _0\"></span>udnienia dla <span class=\"_ _0\"></span>pracownik\u00f3w JSW. <span class=\"_ _0\"></span>Zgodnie<span class=\"ff1\"> <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>zapisami zawartego <span class=\"_ _0\"></span>w 2011 <span class=\"_ _0\"></span>roku porozumienia <span class=\"_ _0\"></span>gwarancje <span class=\"_ _0\"></span>zatrudnienia dla <span class=\"_ _0\"></span>wszystkich </span>pracownik\u00f3w JSW wynosi\u0142y 10 lat licz\u0105c od dnia up<span class=\"_ _1\"></span>ublicznienia akcji JSW na Gie\u0142dzie Papier\u00f3w Warto\u015bciowych w Wa<span class=\"_ _1\"></span>rszawie. Na mo<span class=\"_ _0\"></span>cy podj\u0119tej w 2021 roku uchwa\u0142y Zarz\u0105du JSW gwarancje pracownicze zosta\u0142y przed\u0142u\u017cone o okres kolejnych 10 lat.<span class=\"ff1\"> </span>Maj\u0105c <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>uwadze <span class=\"_ _9\"></span>po<span class=\"_ _0\"></span>wy\u017csze, <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>dniu <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>marca <span class=\"_ _b\"></span>2021 <span class=\"_ _b\"></span>roku <span class=\"_ _b\"></span>Zarz\u0105d <span class=\"_ _b\"></span>JSW <span class=\"_ _b\"></span>zawar\u0142 <span class=\"_ _b\"></span>Porozumienie <span class=\"_ _b\"></span>Zbiorowe <span class=\"_ _b\"></span>z <span class=\"_ _b\"></span>Reprezentatywnymi <span class=\"_ _9\"></span>Or<span class=\"_ _0\"></span>ganizacjami<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Zwi\u0105zkowymi <span class=\"_ _5\"></span>dzia\u0142aj\u0105cy<span class=\"_ _0\"></span>mi <span class=\"_ _5\"></span>w <span class=\"_ _5\"></span>JSW, <span class=\"_ _1\"></span>kt\u00f3re <span class=\"_ _5\"></span>zak\u0142ada <span class=\"_ _5\"></span>gwarancje <span class=\"_ _1\"></span>zatrudnienia <span class=\"_ _5\"></span>dla w<span class=\"_ _1\"></span>szystkich <span class=\"_ _1\"></span>pracownik\u00f3w <span class=\"_ _5\"></span>JSW <span class=\"_ _5\"></span>na <span class=\"_ _5\"></span>okr<span class=\"_ _0\"></span>es <span class=\"_ _5\"></span>10 <span class=\"_ _1\"></span>lat, <span class=\"_ _5\"></span>licz\u0105c <span class=\"_ _1\"></span>od<span class=\"ff1\"> dnia <span class=\"_ _5\"></span>zawarcia </span>Porozumienia.  W <span class=\"_ _d\"> </span>przypadku <span class=\"_ _d\"> </span>niedotrzymania  pr<span class=\"_ _0\"></span>zez  JSW <span class=\"_ _d\"> </span>gwarancji  z<span class=\"_ _0\"></span>atrudnienia,  Jednostka  dominuj\u0105ca <span class=\"_ _d\"> </span>b\u0119dzie <span class=\"_ _d\"> </span>zobowi\u0105zana  do <span class=\"_ _d\"> </span>wyp\u0142aty<span class=\"_ _9\"></span><span class=\"ff1\"> </span>odszkodowania <span class=\"_ _5\"></span>w <span class=\"_ _0\"></span><span class=\"ff7\">wysoko\u015bci r\u00f3wnej <span class=\"_ _5\"></span>i<span class=\"_ _0\"></span>loczynowi <span class=\"_ _1\"></span>przeci\u0119tnego m<span class=\"_ _1\"></span>iesi\u0119cznego w<span class=\"_ _1\"></span>ynagrodzenia <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>JSW <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>roku <span class=\"_ _1\"></span>poprzedzaj\u0105cym <span class=\"_ _1\"></span>rozwi\u0105zanie stosun<span class=\"_ _1\"></span>ku </span>pracy <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>liczby <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>esi\u0119cy, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _9\"></span>pozostaj\u0105 <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>up\u0142ywu <span class=\"_ _0\"></span>okresu <span class=\"_ _9\"></span>gwarancji <span class=\"_ _9\"></span>zatrudnienia <span class=\"_ _9\"></span>(w <span class=\"_ _0\"></span>przypadku <span class=\"_ _9\"></span>pracownik\u00f3w <span class=\"_ _9\"></span>administracyjnych <span class=\"_ _9\"></span>n<span class=\"_ _9\"></span>ie <span class=\"_ _0\"></span>wi\u0119cej <span class=\"_ _9\"></span>ni\u017c sze\u015b\u0107dziesi\u0119ciokrotno\u015b\u0107  przeci\u0119tnego  wynagrodzenia  w  roku  poprzedzaj\u0105cym).  Strony  zobowi\u0105za\u0142y  si\u0119  do  wzajemne<span class=\"_ _1\"></span>j  wsp\u00f3\u0142pracy  w<span class=\"_ _0\"></span><span class=\"ff1\"> celu<span class=\"_ _0\"></span> </span>zachowania <span class=\"_ _1\"></span>aktualnych <span class=\"_ _1\"></span>miejsc <span class=\"_ _1\"></span>pracy <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>rozwoju <span class=\"_ _1\"></span>JSW. <span class=\"_ _1\"></span>Strony <span class=\"_ _1\"></span>postanowi\u0142y, <span class=\"_ _1\"></span>\u017ce <span class=\"_ _5\"></span>Porozumienie b\u0119dzie <span class=\"_ _1\"></span>obowi\u0105zywa\u0107 <span class=\"_ _5\"></span>do czasu <span class=\"_ _1\"></span>wej\u015bcia w<span class=\"ff1\"> </span>\u017cycie <span class=\"_ _1\"></span>nowego jednolitego Zak\u0142adowego Uk\u0142adu Zbiorowego Pracy dla Pracownik\u00f3w JSW, a do <span class=\"_ _1\"></span>tego czasu warunki um\u00f3w o prac\u0119 pracownik\u00f3w zak\u0142ad\u00f3w JSW nie ulegn\u0105 zmianom i nie b\u0119d\u0105 podlega\u0107 wypowiedzeniom.<span class=\"ff1\"> </span>c)<span class=\"ffe ls0\"> <span class=\"ff9\">udzielone i otrzymane por\u0119czenia i gwarancje<span class=\"ffa\"> </span></span></span>W <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _b\"></span>wygas\u0142o <span class=\"_ _9\"></span>por\u0119czenie <span class=\"_ _b\"></span>sp\u00f3\u0142ki <span class=\"_ _9\"></span>PBSz <span class=\"_ _9\"></span>za <span class=\"_ _b\"></span>zobowi\u0105zania <span class=\"_ _9\"></span>PPG <span class=\"_ _b\"></span>ROW<span class=\"ff1\">-</span>JAS <span class=\"_ _b\"></span>Sp. <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>o.o. <span class=\"_ _b\"></span>wobec <span class=\"_ _9\"></span>Generali <span class=\"_ _9\"></span>T<span class=\"_ _0\"></span>owarzystwo <span class=\"_ _9\"></span>Ubezpiecze\u0144 <span class=\"_ _9\"></span>S.A., kt\u00f3rego warto\u015b\u0107 wynosi\u0142a 4,9 mln PLN.<span class=\"ff1\"> </span>Na <span class=\"_ _1\"></span>dzie\u0144 <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>grudnia <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>roku w<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Grupie wyst\u0119po<span class=\"_ _1\"></span>wa\u0142y <span class=\"_ _1\"></span>czynne <span class=\"_ _1\"></span>gwarancje <span class=\"_ _1\"></span>ubezpieczeniowe <span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>\u0142\u0105czn\u0105 <span class=\"_ _1\"></span>kwot\u0119 31,8 <span class=\"_ _5\"></span>mln PLN <span class=\"_ _1\"></span>oraz <span class=\"_ _1\"></span>czynne <span class=\"ff1\">gwarancje </span>bankowe <span class=\"_ _9\"></span><span class=\"ff7\">na <span class=\"_ _b\"></span>\u0142\u0105czn\u0105 <span class=\"_ _9\"></span>kwot\u0119 <span class=\"_ _9\"></span>1<span class=\"_ _0\"></span>5,7 <span class=\"_ _9\"></span>mln <span class=\"_ _b\"></span>PLN <span class=\"_ _9\"></span>(na <span class=\"_ _b\"></span>dzie\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _b\"></span>grudnia <span class=\"_ _9\"></span>2022 <span class=\"_ _b\"></span>roku: <span class=\"_ _9\"></span>gwarancje <span class=\"_ _b\"></span>ubezpieczeniowe <span class=\"_ _9\"></span>wynosi\u0142<span class=\"_ _0\"></span>y <span class=\"_ _9\"></span>28,3 <span class=\"_ _9\"></span>mln <span class=\"_ _b\"></span>PLN, <span class=\"_ _9\"></span>a <span class=\"_ _b\"></span>gwarancje </span>bankowe:14,0 mln PLN).<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-492": {
   "value": "7.13.<span class=\"ffb ls0\"> <span class=\"ff3\">ZOBOWI\u0104ZANIA HANDLO<span class=\"_ _0\"></span>WE ORAZ POZOSTA\u0141E ZO<span class=\"_ _0\"></span>BOWI\u0104<span class=\"_ _0\"></span><span class=\"ff2\">ZANIA </span></span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>ZOBOWI\u0104ZANIA H<span class=\"_ _1\"></span>ANDLOWE O<span class=\"_ _1\"></span>RAZ POZOSTA<span class=\"_ _1\"></span>\u0141E ZOBOWI\u0104<span class=\"_ _1\"></span>ZANIA<span class=\"ffa\"> </span>Zobowi\u0105zania <span class=\"_ _5\"></span>kr\u00f3tkoterminowe <span class=\"_ _5\"></span>obejmuj\u0105 <span class=\"_ _5\"></span>zobowi\u0105zania <span class=\"_ _1\"></span>handlowe <span class=\"_ _5\"></span>oraz <span class=\"_ _1\"></span>pozosta\u0142e <span class=\"_ _5\"></span>zobowi\u0105zania, <span class=\"_ _5\"></span>kt\u00f3re <span class=\"_ _1\"></span>staj\u0105 <span class=\"_ _5\"></span>si\u0119 <span class=\"_ _1\"></span>wymagalne <span class=\"_ _5\"></span>w c<span class=\"_ _1\"></span>i\u0105gu <span class=\"_ _5\"></span>12<span class=\"_ _9\"></span><span class=\"ff4\"> </span>miesi\u0119c<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>od <span class=\"_ _5\"></span>dn<span class=\"_ _0\"></span>ia <span class=\"_ _5\"></span>ko\u0144cz\u0105cego<span class=\"_ _1\"></span> okres <span class=\"_ _0\"></span>sprawozdaw<span class=\"ff5\">czy. <span class=\"_ _0\"></span>Zobowi\u0105zania <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>pocz\u0105tk<span class=\"_ _1\"></span>owym <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>j\u0119ciu <span class=\"_ _0\"></span>wykazuje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _0\"></span>godziwej, <span class=\"_ _0\"></span>przy <span class=\"_ _9\"></span>czym <span class=\"_ _0\"></span>wycena <span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>ze<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>wzgl\u0119du <span class=\"_ _0\"></span>na<span class=\"_ _9\"></span><span class=\"ff4\"> </span>kr\u00f3tkoter<span class=\"_ _1\"></span>minowy <span class=\"_ _0\"></span>charakter<span class=\"_ _1\"></span> </span>zobowi\u0105za\u0144 <span class=\"_ _0\"></span>odpowiada <span class=\"_ _9\"></span>warto<span class=\"_ _1\"></span>\u015bci <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ominalnej <span class=\"_ _0\"></span>zobowi\u0105zania, <span class=\"_ _0\"></span>za\u015b <span class=\"_ _9\"></span>w<span class=\"ff4\"> </span>okresie <span class=\"_ _0\"></span>p\u00f3\u017aniejszym <span class=\"_ _9\"></span>zobowi\u0105<span class=\"_ _1\"></span>zania <span class=\"_ _9\"></span>fi<span class=\"_ _1\"></span>nansowe <span class=\"_ _0\"></span>wykazuje <span class=\"_ _9\"></span>si\u0119<span class=\"ff4\"> </span>wed\u0142ug<span class=\"ff4\"> <span class=\"_ _0\"></span>zamortyzowanego <span class=\"_ _0\"></span>kosztu, </span>stosuj\u0105c <span class=\"_ _9\"></span>metod\u0119 <span class=\"_ _0\"></span>efektywnej <span class=\"_ _9\"></span>stopy <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rocentowej <span class=\"_ _0\"></span>(w <span class=\"_ _9\"></span>przypadku <span class=\"_ _9\"></span>zobowi\u0105<span class=\"_ _1\"></span>za\u0144 <span class=\"_ _9\"></span>handlowych <span class=\"_ _0\"></span>odpowiada <span class=\"_ _9\"></span>to <span class=\"_ _9\"></span>kwocie <span class=\"_ _0\"></span>wymagaj\u0105cej <span class=\"_ _9\"></span>zap\u0142aty), <span class=\"_ _9\"></span>zob<span class=\"_ _0\"></span>owi\u0105zania <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iefinansow<span class=\"_ _1\"></span>e wykazywane s\u0105 w <span class=\"_ _1\"></span>kwocie wymagaj<span class=\"_ _1\"></span>\u0105cej zap\u0142aty.<span class=\"ff4\"> </span>Zobowi\u0105zania  d\u0142<span class=\"_ _1\"></span>ugoterminowe <span class=\"_ _8\"> </span>w  pocz\u0105tkowym  uj\u0119ci<span class=\"_ _1\"></span>u  wykazuje  si<span class=\"_ _1\"></span>\u0119  w  warto<span class=\"_ _1\"></span>\u015bci  godzi<span class=\"_ _1\"></span>wej,  pomniejs<span class=\"_ _1\"></span>zonej  o<span class=\"ff4\"> </span>poniesione  koszty  t<span class=\"_ _1\"></span>ransakcyjne, <span class=\"_ _8\"> </span>za\u015b  w  okresie p\u00f3\u017aniejszym wykazuje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>je <span class=\"_ _0\"></span>wed\u0142ug zamortyzowanego kosztu, <span class=\"_ _0\"></span>stosuj\u0105c m<span class=\"_ _0\"></span>etod\u0119 efektywnej s<span class=\"_ _0\"></span>topy procentowej. Zw<span class=\"_ _0\"></span>i\u0119kszenie<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>zobowi\u0105z<span class=\"_ _0\"></span>ania <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>zwi\u0105zku z<span class=\"_ _0\"></span><span class=\"ff4\"> </span>up\u0142ywe<span class=\"_ _1\"></span>m czasu jest ujmowa<span class=\"_ _1\"></span>ne jako koszty fina<span class=\"_ _1\"></span>nsowe.<span class=\"_ _1c\"> </span>DOTACJE Dotacji nie ujmuje <span class=\"_ _1\"></span>si\u0119 do chwili u<span class=\"_ _1\"></span>zyskania uzasadni<span class=\"_ _1\"></span>onej pewno\u015bci, \u017ce <span class=\"_ _1\"></span>Grupa spe\u0142ni k<span class=\"_ _1\"></span>onieczne warun<span class=\"_ _1\"></span>ki i<span class=\"_ _0\"></span><span class=\"ff4\"> otrzyma takie dota<span class=\"_ _1\"></span>cje.  </span>Dotacje, <span class=\"_ _0\"></span>kt\u00f3<span class=\"_ _0\"></span>rych <span class=\"_ _0\"></span>zasadniczym <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>runkiem<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>jest <span class=\"_ _0\"></span>nabycie <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>wytworzenie <span class=\"_ _9\"></span>przez <span class=\"_ _0\"></span>Grup\u0119 <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _0\"></span>trwa\u0142ych, <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>jmuje <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _0\"></span>w<span class=\"_ _9\"></span><span class=\"ff4\"> sk<span class=\"_ _1\"></span>onsolidowanym <span class=\"_ _0\"></span>sprawozdaniu <span class=\"_ _9\"></span>z sytua<span class=\"_ _1\"></span>cji </span>finansowej w <span class=\"ff5\">poz<span class=\"_ _1\"></span>ycji rozlic<span class=\"_ _1\"></span>zenia mi\u0119dzyokresow<span class=\"_ _1\"></span>e przychod\u00f3w<span class=\"_ _1\"></span> i<span class=\"ff4\"> </span>odnosi w wyni<span class=\"_ _1\"></span>k finansow<span class=\"_ _1\"></span>y systematy<span class=\"_ _1\"></span>cznie przez <span class=\"_ _1\"></span>przewidywany <span class=\"_ _1\"></span>okres u\u017cytkow<span class=\"_ _1\"></span>ania ekonomi<span class=\"_ _1\"></span>cznego<span class=\"_ _1\"></span> </span>tych aktyw\u00f3w.<span class=\"ff4\"> </span>Dotacje stanowi\u0105 r\u00f3wnie\u017c korzy\u015bci z po\u017cyczek od instytucji pa\u0144stwowych, k<span class=\"_ _0\"></span>t\u00f3re s\u0105 oprocentowa<span class=\"_ _1\"></span>ne poni\u017cej stopy rynkowej. Zobowi\u0105zania z tytu\u0142u takich po\u017cyczek ujmuje si\u0119 pocz\u0105tk<span class=\"_ _1\"></span>owo w warto\u015bci g<span class=\"_ _1\"></span>odziwej, a r\u00f3\u017cnica <span class=\"_ _1\"></span>pomi\u0119dzy tak ustal<span class=\"_ _1\"></span>on\u0105 warto\u015bci\u0105 p<span class=\"_ _1\"></span>ocz\u0105tkow\u0105 po\u017cyczki a <span class=\"_ _1\"></span>kwot\u0105 otrzym<span class=\"_ _1\"></span>an\u0105 sta<span class=\"_ _0\"></span>nowi dotacj<span class=\"_ _1\"></span>\u0119 pa\u0144stwow\u0105. <span class=\"ff4\"> </span>Pozosta\u0142e <span class=\"_ _b\"></span>dotacje<span class=\"ff4\"> <span class=\"_ _b\"></span></span>ujmowane <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>\u0105 <span class=\"_ _b\"></span>systematycznie <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>przychodach, <span class=\"_ _9\"></span>w <span class=\"_ _b\"> </span>o<span class=\"_ _0\"></span>kresie <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>iezb\u0119dnym <span class=\"_ _9\"></span>do <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>kompensow<span class=\"_ _1\"></span>ania <span class=\"_ _b\"></span>koszt\u00f3w, <span class=\"_ _b\"></span>kt\u00f3re <span class=\"_ _b\"> </span>te <span class=\"_ _b\"> </span>dotacje <span class=\"_ _b\"></span>mia\u0142y <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>zamierzeni<span class=\"_ _0\"></span><span class=\"ff4 ls10\">u </span>kompensowa\u0107.<span class=\"ff4\"> </span>Dotacje <span class=\"_ _1\"></span>nale\u017cne <span class=\"_ _5\"></span>ja<span class=\"_ _0\"></span>ko <span class=\"_ _1\"></span>rekompensata <span class=\"_ _5\"></span>koszt\u00f3w lu<span class=\"_ _1\"></span>b strat <span class=\"_ _5\"></span>ju\u017c poniesionyc<span class=\"_ _1\"></span>h lub<span class=\"ff4\"> </span>jako <span class=\"_ _1\"></span>forma <span class=\"_ _5\"></span>b<span class=\"_ _0\"></span>ezpo\u015brednieg<span class=\"_ _1\"></span>o w<span class=\"_ _1\"></span>sparcia <span class=\"_ _1\"></span>finanso<span class=\"ff4\">wego <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>Grupy <span class=\"_ _1\"></span>bez <span class=\"ff5\">ponoszenia <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rzysz\u0142ych </span></span>koszt\u00f3w, ujmowan<span class=\"_ _1\"></span>e s\u0105 w<span class=\"ff4\"> wyniku finan<span class=\"_ _1\"></span>sowym w <span class=\"ff5\">okresie, w <span class=\"_ _1\"></span>kt\u00f3rym s\u0105 nale\u017cne.<span class=\"_ _1c\"> </span></span></span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Oszacowanie o<span class=\"_ _1\"></span>dsetek od zobowi<span class=\"_ _1\"></span>\u0105za\u0144<span class=\"ffa\"> </span>Naliczanie <span class=\"_ _5\"></span>odsetek <span class=\"_ _5\"></span>h<span class=\"_ _0\"></span>ipotetyczny<span class=\"_ _1\"></span>ch <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span>ynikaj\u0105cy<span class=\"_ _1\"></span>ch <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>art. <span class=\"_ _5\"></span>5 U<span class=\"_ _1\"></span>stawy <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>dnia <span class=\"_ _5\"></span>8 <span class=\"_ _1\"></span>marca<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _5\"></span><span class=\"ff5\">2013 <span class=\"_ _1\"></span>roku <span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>przeciwdzia\u0142aniu <span class=\"_ _5\"></span>nadmiernym <span class=\"_ _5\"></span>op\u00f3\u017anieniom <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>transakcjach <span class=\"_ _5\"></span>handlowych, </span></span>z <span class=\"ff5\">p\u00f3\u017aniejszymi zmi<span class=\"_ _1\"></span>anami nast\u0119puje ni<span class=\"_ _1\"></span>e rzadziej, ni\u017c na k<span class=\"_ _1\"></span>oniec ka\u017cdego k<span class=\"_ _1\"></span>warta\u0142u. <span class=\"ff4\"> </span></span>Odsetki hipotety<span class=\"_ _1\"></span>czne od zobowi\u0105z<span class=\"_ _1\"></span>a\u0144 naliczone za <span class=\"_ _1\"></span>2023 rok wyni<span class=\"_ _1\"></span>os\u0142y 48,4 mln PLN (<span class=\"_ _1\"></span>w 2022 roku: 37<span class=\"ff4\">,4 mln PLN).<span class=\"_ _1c\"> </span></span><div class=\"c w8 h4 gsd25\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h54 y45 ff3 fs1 fc1 sc0 ls0 ws0\">ZOBOWI\u0104ZANIA HANDLOWE ORAZ POZOSTA\u0141E ZOBOWI\u0104ZANIA<span class=\"ff2\"> </span></div></div><div class=\"c w93 hd7 gsd26\"><div class=\"t m0 x2a h17 ya0 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w50 hd7 gsd27\"><div class=\"t m0 x2a h17 ya0 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w15b h36 gsd28\"><div class=\"t m0 x4 h17 y12 ff3 fs4 fc0 sc0 ls0 ws0\">ZOBOWI\u0104ZANIA FI<span class=\"_ _1\"></span>NANSOW<span class=\"_ _1\"></span>E<span class=\"ff2\"> </span></div></div><div class=\"c w15b h19 gsd29\"><div class=\"t m0 x4 h16 y74 ff7 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zania han<span class=\"_ _1\"></span>dlowe<span class=\"ff1\"> </span></div></div><div class=\"c w93 h19 gsd2a\"><div class=\"t m0 x72 h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">1 533,5 </div></div><div class=\"c w50 h19 gsd2b\"><div class=\"t m0 x72 h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">1 423,4 </div></div><div class=\"c w15b h36 gsd2c\"><div class=\"t m0 x4 h16 y74 ff7 fs4 fc0 sc0 ls0 ws0\">Rozliczenia mi\u0119dzy<span class=\"_ _1\"></span>okresowe bierne<span class=\"ff1\"> </span></div></div><div class=\"c w93 h36 gsd2d\"><div class=\"t m0 x39 h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">94,2 </div></div><div class=\"c w50 h36 gsd2e\"><div class=\"t m0 x39 h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">17,9 </div></div><div class=\"c w15b h36 gsd2f\"><div class=\"t m0 x4 h16 y175 ff7 fs4 fc0 sc0 ls0 ws0\">Pozosta\u0142e zobowi\u0105<span class=\"_ _1\"></span>zania o charakterz<span class=\"_ _1\"></span>e <span class=\"ff1\">finansowym, w tym:<span class=\"_ _1\"></span> </span></div></div><div class=\"c w93 h36 gsd30\"><div class=\"t m0 x2c h16 y210 ff1 fs4 fc0 sc0 ls0 ws0\">620,9 </div></div><div class=\"c w50 h36 gsd31\"><div class=\"t m0 x2c h16 y210 ff1 fs4 fc0 sc0 ls0 ws0\">413,8 </div></div><div class=\"c w15b h19 gsd32\"><div class=\"t m0 x65 h7e y6b ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">zobowi\u0105zani<span class=\"_ _1\"></span>a inwestycyjne*<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w93 h19 gsd33\"><div class=\"t m0 x2c h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">532,5 </div></div><div class=\"c w50 h19 gsd34\"><div class=\"t m0 x2c h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">336,5 </div></div><div class=\"c w15b h36 gsd35\"><div class=\"t m0 x65 h7e y74 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">zobowi\u0105zani<span class=\"_ _1\"></span>a inne<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w93 h36 gsd36\"><div class=\"t m0 x39 h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">88,4 </div></div><div class=\"c w50 h36 gsd37\"><div class=\"t m0 x39 h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">77,3 </div></div><div class=\"c w15b h36 gsd38\"><div class=\"t m0 x4 h54 yb ff2 fs4 fc0 sc0 ls0 ws0\">RAZEM<span class=\"fs1\"> </span></div></div><div class=\"c w93 h36 gsd39\"><div class=\"t m0 x72 h17 y68 ff2 fs4 fc0 sc0 ls0 ws0\">2 248,6 </div></div><div class=\"c w50 h36 gsd3a\"><div class=\"t m0 x72 h54 y68 ff2 fs4 fc0 sc0 ls0 ws0\">1 855,1<span class=\"fs1\"> </span></div></div><div class=\"c w15b h19 gsd3b\"><div class=\"t m0 x4 h17 y12 ff3 fs4 fc0 sc0 ls0 ws0\">ZOBOWI\u0104ZANIA NIE<span class=\"_ _1\"></span>FINANS<span class=\"_ _1\"></span>OWE<span class=\"ff2\"> </span></div></div><div class=\"c w15b hc gsd3c\"><div class=\"t m0 x4 h16 y74 ff7 fs4 fc0 sc0 ls0 ws0\">Przychody przys<span class=\"_ _1\"></span>z\u0142ych okres\u00f3w<span class=\"ff1\"> </span></div></div><div class=\"c w93 hc gsd3d\"><div class=\"t m0 x2c h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">114,1 </div></div><div class=\"c w50 hc gsd3e\"><div class=\"t m0 x39 h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">98,9 </div></div><div class=\"c w15b h36 gsd3f\"><div class=\"t m0 x4 h16 y175 ff7 fs4 fc0 sc0 ls0 ws0\">Pozosta\u0142e zobowi\u0105<span class=\"_ _1\"></span>zania o charakterz<span class=\"_ _1\"></span>e <span class=\"ff1\">niefinansowym, w t<span class=\"_ _1\"></span>ym: </span></div></div><div class=\"c w93 h36 gsd40\"><div class=\"t m0 x72 h16 y210 ff1 fs4 fc0 sc0 ls0 ws0\">1 357,8 </div></div><div class=\"c w50 h36 gsd41\"><div class=\"t m0 x72 h16 y210 ff1 fs4 fc0 sc0 ls0 ws0\">1 098,2 </div></div><div class=\"c w15b h19 gsd42\"><div class=\"t m0 x65 h7e y6b ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">zobowi\u0105zani<span class=\"_ _1\"></span>a z tytu\u0142u ubezpi<span class=\"_ _1\"></span>ecze\u0144 spo\u0142eczny<span class=\"_ _1\"></span>ch i innych podatk\u00f3w<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w93 h19 gsd43\"><div class=\"t m0 x2c h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">761,6 </div></div><div class=\"c w50 h19 gsd44\"><div class=\"t m0 x2c h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">622,3 </div></div><div class=\"c w15b h36 gsd45\"><div class=\"t m0 x65 h7e y74 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">zaliczki z tytu\u0142u <span class=\"_ _1\"></span>dostaw<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w93 h36 gsd46\"><div class=\"t m0 x39 h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">36,0 </div></div><div class=\"c w50 h36 gsd47\"><div class=\"t m0 x2b h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">4,9 </div></div><div class=\"c w15b h36 gsd48\"><div class=\"t m0 x65 h7e y74 ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff1\">wynagrodzenia<span class=\"_ _1\"></span> </span></span></div></div><div class=\"c w93 h36 gsd49\"><div class=\"t m0 x2c h16 y210 ff1 fs4 fc0 sc0 ls0 ws0\">493,7 </div></div><div class=\"c w50 h36 gsd4a\"><div class=\"t m0 x2c h16 y210 ff1 fs4 fc0 sc0 ls0 ws0\">397,7 </div></div><div class=\"c w15b h19 gsd4b\"><div class=\"t m0 x65 h7e y6b ffd fs4 fc0 sc0 ls0 ws0\">\u2012<span class=\"ffc\"> <span class=\"ff7\">pozosta\u0142e<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w93 h19 gsd4c\"><div class=\"t m0 x39 h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">66,5 </div></div><div class=\"c w50 h19 gsd4d\"><div class=\"t m0 x39 h16 y68 ff1 fs4 fc0 sc0 ls0 ws0\">73,3 </div></div><div class=\"c w15b h36 gsd4e\"><div class=\"t m0 x4 h54 yb ff2 fs4 fc0 sc0 ls0 ws0\">RAZEM<span class=\"fs1\"> </span></div></div><div class=\"c w93 h36 gsd4f\"><div class=\"t m0 x72 h17 y68 ff2 fs4 fc0 sc0 ls0 ws0\">1 471,9 </div></div><div class=\"c w50 h36 gsd50\"><div class=\"t m0 x72 h54 y68 ff2 fs4 fc0 sc0 ls0 ws0\">1 197,1<span class=\"fs1\"> </span></div></div><div class=\"c w15b h36 gsd51\"><div class=\"t m0 x4 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">RAZEM <span class=\"ff3\">ZOBOWI\u0104<span class=\"_ _1\"></span>ZANIA HANDLO<span class=\"_ _1\"></span>WE I POZO<span class=\"_ _1\"></span>STA\u0141E ZOBOWI\u0104<span class=\"_ _1\"></span>ZANIA<span class=\"ff2\"> </span></span></div></div><div class=\"c w93 h36 gsd52\"><div class=\"t m0 x72 h17 y68 ff2 fs4 fcb sc0 ls0 ws0\">3 720,5 </div></div><div class=\"c w50 h36 gsd53\"><div class=\"t m0 x72 h17 y68 ff2 fs4 fcb sc0 ls0 ws0\">3 052,2 </div></div><div class=\"c w15c hb5 gsd54\"><div class=\"t m0 x4c h16 y210 ff1 fs4 fc0 sc0 ls0 ws0\">w tym: </div></div><div class=\"c w15c h36 gsd55\"><div class=\"t m0 x4c h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">d\u0142ugoterminowe<span class=\"ff1\"> </span></div></div><div class=\"c w93 h36 gsd56\"><div class=\"t m0 x2c h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">146,3 </div></div><div class=\"c w50 h36 gsd57\"><div class=\"t m0 x2c h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">126,2 </div></div><div class=\"c w15c h36 gsd58\"><div class=\"t m0 x4c h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">kr\u00f3tkoterminowe<span class=\"ff1\"> </span></div></div><div class=\"c w93 h36 gsd59\"><div class=\"t m0 x72 h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">3 574,2 </div></div><div class=\"c w50 h36 gsd5a\"><div class=\"t m0 x72 h16 y268 ff1 fs4 fc0 sc0 ls0 ws0\">2 926,0<span class=\"_ _1c\"> </span> </div></div><div class=\"c w8 h4 gsd5c\"><div class=\"t m0 x8 h9 y9bc ff4 fs2 fc0 sc0 ls0 ws0\">*<span class=\"ls6\">   </span> <span class=\"ff5\">Na<span class=\"_ _0\"></span> dzie\u0144 <span class=\"_ _0\"></span>31 gru<span class=\"_ _0\"></span>dnia 202<span class=\"_ _0\"></span>3 roku p<span class=\"_ _0\"></span>ozycja obej<span class=\"_ _0\"></span>muje <span class=\"_ _0\"></span>g\u0142\u00f3wnie zob<span class=\"_ _0\"></span>owi\u0105zania z <span class=\"_ _0\"></span>tytu\u0142u z<span class=\"_ _0\"></span>akupu <span class=\"_ _9\"></span>przeno\u015bnik\u00f3w ta\u015bm<span class=\"_ _0\"></span>owych <span class=\"_ _0\"></span>w wysoko\u015bci<span class=\"_ _0\"></span> 82,0 ml<span class=\"_ _0\"></span>n P<span class=\"_ _0\"></span>LN, modernizacji<span class=\"_ _0\"></span> baterii <span class=\"_ _0\"></span>koksowniczej <span class=\"_ _0\"></span>nr <span class=\"_ _0\"></span>4 </span></div><div class=\"t m0 x73 h9 y80d ff5 fs2 fc0 sc0 ls0 ws0\">w <span class=\"_ _9\"></span>wysok<span class=\"_ _0\"></span>o\u015bci <span class=\"_ _9\"></span>76,9<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"ls15\">mln</span> </span>PLN <span class=\"_ _b\"> </span>oraz <span class=\"_ _9\"></span>budowy <span class=\"_ _b\"> </span>bloku <span class=\"_ _b\"> </span>energetycz<span class=\"_ _0\"></span>nego <span class=\"_ _9\"></span>EC <span class=\"_ _b\"> </span>Radlin <span class=\"_ _b\"> </span>w <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>wocie <span class=\"_ _9\"></span>1<span class=\"_ _0\"></span>8,4 <span class=\"_ _9\"></span>m<span class=\"_ _0\"></span>ln <span class=\"_ _9\"></span>PL<span class=\"_ _0\"></span>N <span class=\"_ _9\"></span>(n<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>31 <span class=\"_ _b\"> </span>grudnia <span class=\"_ _b\"> </span>2022 <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _b\"> </span>dotyczy <span class=\"_ _9\"></span>zobowi\u0105z<span class=\"_ _0\"></span>a\u0144 <span class=\"_ _9\"></span>z <span class=\"_ _b\"> </span>tytu\u0142u: <span class=\"_ _b\"> </span>mo<span class=\"_ _9\"></span><span class=\"ff4\">dernizacji <span class=\"_ _b\"> </span>baterii </span></div><div class=\"t m0 x73 h9 y9bd ff4 fs2 fc0 sc0 ls0 ws0\">koksowniczej nr 4 w kwoci<span class=\"_ _0\"></span>e 45,0 mln P<span class=\"_ _0\"></span>LN, budowy bloku energetyc<span class=\"_ _0\"></span>znego EC Radlin w kw<span class=\"_ _0\"></span>ocie 27,7 mln PLN).<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 h3 y136 ff7 fs1 fc0 sc0 ls0 ws0\">Grupa posiada dotacje, w r<span class=\"_ _0\"></span>amach kt\u00f3rych <span class=\"_ _0\"></span>zobowi\u0105zana jest do wykorzystania otrzymanych \u015br<span class=\"_ _0\"></span>odk\u00f3w wy\u0142\u0105cznie na<span class=\"_ _0\"></span><span class=\"ff1\"> </span>reali<span class=\"_ _0\"></span>zacj\u0119 zada\u0144 wskazanych </div><div class=\"t m0 x8 h3 y9be ff7 fs1 fc0 sc0 ls0 ws0\">w <span class=\"_ _5\"></span>umowach <span class=\"_ _1\"></span>tych <span class=\"_ _1\"></span>dotacji <span class=\"_ _5\"></span>oraz do <span class=\"_ _5\"></span>spe\u0142nienia <span class=\"_ _1\"></span>okre\u015blonych <span class=\"_ _1\"></span>w<span class=\"ff1\"> </span>umowach <span class=\"_ _5\"></span>warunk\u00f3w. <span class=\"_ _1\"></span>W <span class=\"_ _5\"></span>ci\u0105gu <span class=\"ff1\">2023<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>i <span class=\"ls3\">2022</span> <span class=\"ff7\">roku <span class=\"_ _1\"></span>warunki <span class=\"_ _1\"></span>te <span class=\"_ _5\"></span>by\u0142y spe\u0142nione. <span class=\"_ _5\"></span>Kwota <span class=\"_ _5\"></span>dotacji </span></span></div><div class=\"t m0 x8 h3 y9bf ff7 fs1 fc0 sc0 ls0 ws0\">uj\u0119ta w wyniku finansowym zosta\u0142a wykazana w N<span class=\"_ _1\"></span>ocie 4.3.<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _17\"> </span> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-505": {
   "value": "ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>ZOBOWI\u0104ZANIA H<span class=\"_ _1\"></span>ANDLOWE O<span class=\"_ _1\"></span>RAZ POZOSTA<span class=\"_ _1\"></span>\u0141E ZOBOWI\u0104<span class=\"_ _1\"></span>ZANIA<span class=\"ffa\"> </span>Zobowi\u0105zania <span class=\"_ _5\"></span>kr\u00f3tkoterminowe <span class=\"_ _5\"></span>obejmuj\u0105 <span class=\"_ _5\"></span>zobowi\u0105zania <span class=\"_ _1\"></span>handlowe <span class=\"_ _5\"></span>oraz <span class=\"_ _1\"></span>pozosta\u0142e <span class=\"_ _5\"></span>zobowi\u0105zania, <span class=\"_ _5\"></span>kt\u00f3re <span class=\"_ _1\"></span>staj\u0105 <span class=\"_ _5\"></span>si\u0119 <span class=\"_ _1\"></span>wymagalne <span class=\"_ _5\"></span>w c<span class=\"_ _1\"></span>i\u0105gu <span class=\"_ _5\"></span>12<span class=\"_ _9\"></span><span class=\"ff4\"> </span>miesi\u0119c<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>od <span class=\"_ _5\"></span>dn<span class=\"_ _0\"></span>ia <span class=\"_ _5\"></span>ko\u0144cz\u0105cego<span class=\"_ _1\"></span> okres <span class=\"_ _0\"></span>sprawozdaw<span class=\"ff5\">czy. <span class=\"_ _0\"></span>Zobowi\u0105zania <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>pocz\u0105tk<span class=\"_ _1\"></span>owym <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>j\u0119ciu <span class=\"_ _0\"></span>wykazuje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _0\"></span>godziwej, <span class=\"_ _0\"></span>przy <span class=\"_ _9\"></span>czym <span class=\"_ _0\"></span>wycena <span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>ze<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>wzgl\u0119du <span class=\"_ _0\"></span>na<span class=\"_ _9\"></span><span class=\"ff4\"> </span>kr\u00f3tkoter<span class=\"_ _1\"></span>minowy <span class=\"_ _0\"></span>charakter<span class=\"_ _1\"></span> </span>zobowi\u0105za\u0144 <span class=\"_ _0\"></span>odpowiada <span class=\"_ _9\"></span>warto<span class=\"_ _1\"></span>\u015bci <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ominalnej <span class=\"_ _0\"></span>zobowi\u0105zania, <span class=\"_ _0\"></span>za\u015b <span class=\"_ _9\"></span>w<span class=\"ff4\"> </span>okresie <span class=\"_ _0\"></span>p\u00f3\u017aniejszym <span class=\"_ _9\"></span>zobowi\u0105<span class=\"_ _1\"></span>zania <span class=\"_ _9\"></span>fi<span class=\"_ _1\"></span>nansowe <span class=\"_ _0\"></span>wykazuje <span class=\"_ _9\"></span>si\u0119<span class=\"ff4\"> </span>wed\u0142ug<span class=\"ff4\"> <span class=\"_ _0\"></span>zamortyzowanego <span class=\"_ _0\"></span>kosztu, </span>stosuj\u0105c <span class=\"_ _9\"></span>metod\u0119 <span class=\"_ _0\"></span>efektywnej <span class=\"_ _9\"></span>stopy <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rocentowej <span class=\"_ _0\"></span>(w <span class=\"_ _9\"></span>przypadku <span class=\"_ _9\"></span>zobowi\u0105<span class=\"_ _1\"></span>za\u0144 <span class=\"_ _9\"></span>handlowych <span class=\"_ _0\"></span>odpowiada <span class=\"_ _9\"></span>to <span class=\"_ _9\"></span>kwocie <span class=\"_ _0\"></span>wymagaj\u0105cej <span class=\"_ _9\"></span>zap\u0142aty), <span class=\"_ _9\"></span>zob<span class=\"_ _0\"></span>owi\u0105zania <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iefinansow<span class=\"_ _1\"></span>e wykazywane s\u0105 w <span class=\"_ _1\"></span>kwocie wymagaj<span class=\"_ _1\"></span>\u0105cej zap\u0142aty.<span class=\"ff4\"> </span>Zobowi\u0105zania  d\u0142<span class=\"_ _1\"></span>ugoterminowe <span class=\"_ _8\"> </span>w  pocz\u0105tkowym  uj\u0119ci<span class=\"_ _1\"></span>u  wykazuje  si<span class=\"_ _1\"></span>\u0119  w  warto<span class=\"_ _1\"></span>\u015bci  godzi<span class=\"_ _1\"></span>wej,  pomniejs<span class=\"_ _1\"></span>zonej  o<span class=\"ff4\"> </span>poniesione  koszty  t<span class=\"_ _1\"></span>ransakcyjne, <span class=\"_ _8\"> </span>za\u015b  w  okresie p\u00f3\u017aniejszym wykazuje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>je <span class=\"_ _0\"></span>wed\u0142ug zamortyzowanego kosztu, <span class=\"_ _0\"></span>stosuj\u0105c m<span class=\"_ _0\"></span>etod\u0119 efektywnej s<span class=\"_ _0\"></span>topy procentowej. Zw<span class=\"_ _0\"></span>i\u0119kszenie<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>zobowi\u0105z<span class=\"_ _0\"></span>ania <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>zwi\u0105zku z<span class=\"_ _0\"></span><span class=\"ff4\"> </span>up\u0142ywe<span class=\"_ _1\"></span>m czasu jest ujmowa<span class=\"_ _1\"></span>ne jako koszty fina<span class=\"_ _1\"></span>nsowe.<span class=\"_ _1c\"> </span>DOTACJE Dotacji nie ujmuje <span class=\"_ _1\"></span>si\u0119 do chwili u<span class=\"_ _1\"></span>zyskania uzasadni<span class=\"_ _1\"></span>onej pewno\u015bci, \u017ce <span class=\"_ _1\"></span>Grupa spe\u0142ni k<span class=\"_ _1\"></span>onieczne warun<span class=\"_ _1\"></span>ki i<span class=\"_ _0\"></span><span class=\"ff4\"> otrzyma takie dota<span class=\"_ _1\"></span>cje.  </span>Dotacje, <span class=\"_ _0\"></span>kt\u00f3<span class=\"_ _0\"></span>rych <span class=\"_ _0\"></span>zasadniczym <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>runkiem<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>jest <span class=\"_ _0\"></span>nabycie <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>wytworzenie <span class=\"_ _9\"></span>przez <span class=\"_ _0\"></span>Grup\u0119 <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _0\"></span>trwa\u0142ych, <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>jmuje <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _0\"></span>w<span class=\"_ _9\"></span><span class=\"ff4\"> sk<span class=\"_ _1\"></span>onsolidowanym <span class=\"_ _0\"></span>sprawozdaniu <span class=\"_ _9\"></span>z sytua<span class=\"_ _1\"></span>cji </span>finansowej w <span class=\"ff5\">poz<span class=\"_ _1\"></span>ycji rozlic<span class=\"_ _1\"></span>zenia mi\u0119dzyokresow<span class=\"_ _1\"></span>e przychod\u00f3w<span class=\"_ _1\"></span> i<span class=\"ff4\"> </span>odnosi w wyni<span class=\"_ _1\"></span>k finansow<span class=\"_ _1\"></span>y systematy<span class=\"_ _1\"></span>cznie przez <span class=\"_ _1\"></span>przewidywany <span class=\"_ _1\"></span>okres u\u017cytkow<span class=\"_ _1\"></span>ania ekonomi<span class=\"_ _1\"></span>cznego<span class=\"_ _1\"></span> </span>tych aktyw\u00f3w.<span class=\"ff4\"> </span>Dotacje stanowi\u0105 r\u00f3wnie\u017c korzy\u015bci z po\u017cyczek od instytucji pa\u0144stwowych, k<span class=\"_ _0\"></span>t\u00f3re s\u0105 oprocentowa<span class=\"_ _1\"></span>ne poni\u017cej stopy rynkowej. Zobowi\u0105zania z tytu\u0142u takich po\u017cyczek ujmuje si\u0119 pocz\u0105tk<span class=\"_ _1\"></span>owo w warto\u015bci g<span class=\"_ _1\"></span>odziwej, a r\u00f3\u017cnica <span class=\"_ _1\"></span>pomi\u0119dzy tak ustal<span class=\"_ _1\"></span>on\u0105 warto\u015bci\u0105 p<span class=\"_ _1\"></span>ocz\u0105tkow\u0105 po\u017cyczki a <span class=\"_ _1\"></span>kwot\u0105 otrzym<span class=\"_ _1\"></span>an\u0105 sta<span class=\"_ _0\"></span>nowi dotacj<span class=\"_ _1\"></span>\u0119 pa\u0144stwow\u0105. <span class=\"ff4\"> </span>Pozosta\u0142e <span class=\"_ _b\"></span>dotacje<span class=\"ff4\"> <span class=\"_ _b\"></span></span>ujmowane <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>\u0105 <span class=\"_ _b\"></span>systematycznie <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>przychodach, <span class=\"_ _9\"></span>w <span class=\"_ _b\"> </span>o<span class=\"_ _0\"></span>kresie <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>iezb\u0119dnym <span class=\"_ _9\"></span>do <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>kompensow<span class=\"_ _1\"></span>ania <span class=\"_ _b\"></span>koszt\u00f3w, <span class=\"_ _b\"></span>kt\u00f3re <span class=\"_ _b\"> </span>te <span class=\"_ _b\"> </span>dotacje <span class=\"_ _b\"></span>mia\u0142y <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>zamierzeni<span class=\"_ _0\"></span><span class=\"ff4 ls10\">u </span>kompensowa\u0107.<span class=\"ff4\"> </span>Dotacje <span class=\"_ _1\"></span>nale\u017cne <span class=\"_ _5\"></span>ja<span class=\"_ _0\"></span>ko <span class=\"_ _1\"></span>rekompensata <span class=\"_ _5\"></span>koszt\u00f3w lu<span class=\"_ _1\"></span>b strat <span class=\"_ _5\"></span>ju\u017c poniesionyc<span class=\"_ _1\"></span>h lub<span class=\"ff4\"> </span>jako <span class=\"_ _1\"></span>forma <span class=\"_ _5\"></span>b<span class=\"_ _0\"></span>ezpo\u015brednieg<span class=\"_ _1\"></span>o w<span class=\"_ _1\"></span>sparcia <span class=\"_ _1\"></span>finanso<span class=\"ff4\">wego <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>Grupy <span class=\"_ _1\"></span>bez <span class=\"ff5\">ponoszenia <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rzysz\u0142ych </span></span>koszt\u00f3w, ujmowan<span class=\"_ _1\"></span>e s\u0105 w<span class=\"ff4\"> wyniku finan<span class=\"_ _1\"></span>sowym w <span class=\"ff5\">okresie, w <span class=\"_ _1\"></span>kt\u00f3rym s\u0105 nale\u017cne.<span class=\"_ _1c\"> </span></span></span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Oszacowanie o<span class=\"_ _1\"></span>dsetek od zobowi<span class=\"_ _1\"></span>\u0105za\u0144<span class=\"ffa\"> </span>Naliczanie <span class=\"_ _5\"></span>odsetek <span class=\"_ _5\"></span>h<span class=\"_ _0\"></span>ipotetyczny<span class=\"_ _1\"></span>ch <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span>ynikaj\u0105cy<span class=\"_ _1\"></span>ch <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>art. <span class=\"_ _5\"></span>5 U<span class=\"_ _1\"></span>stawy <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>dnia <span class=\"_ _5\"></span>8 <span class=\"_ _1\"></span>marca<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _5\"></span><span class=\"ff5\">2013 <span class=\"_ _1\"></span>roku <span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>przeciwdzia\u0142aniu <span class=\"_ _5\"></span>nadmiernym <span class=\"_ _5\"></span>op\u00f3\u017anieniom <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>transakcjach <span class=\"_ _5\"></span>handlowych, </span></span>z <span class=\"ff5\">p\u00f3\u017aniejszymi zmi<span class=\"_ _1\"></span>anami nast\u0119puje ni<span class=\"_ _1\"></span>e rzadziej, ni\u017c na k<span class=\"_ _1\"></span>oniec ka\u017cdego k<span class=\"_ _1\"></span>warta\u0142u. <span class=\"ff4\"> </span></span>Odsetki hipotety<span class=\"_ _1\"></span>czne od zobowi\u0105z<span class=\"_ _1\"></span>a\u0144 naliczone za <span class=\"_ _1\"></span>2023 rok wyni<span class=\"_ _1\"></span>os\u0142y 48,4 mln PLN (<span class=\"_ _1\"></span>w 2022 roku: 37<span class=\"ff4\">,4 mln PLN).<span class=\"_ _1c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-517": {
   "value": "ZOBOWI\u0104ZANIA H<span class=\"_ _1\"></span>ANDLOWE O<span class=\"_ _1\"></span>RAZ POZOSTA<span class=\"_ _1\"></span>\u0141E ZOBOWI\u0104<span class=\"_ _1\"></span>ZANIA<span class=\"ffa\"> </span>Zobowi\u0105zania <span class=\"_ _5\"></span>kr\u00f3tkoterminowe <span class=\"_ _5\"></span>obejmuj\u0105 <span class=\"_ _5\"></span>zobowi\u0105zania <span class=\"_ _1\"></span>handlowe <span class=\"_ _5\"></span>oraz <span class=\"_ _1\"></span>pozosta\u0142e <span class=\"_ _5\"></span>zobowi\u0105zania, <span class=\"_ _5\"></span>kt\u00f3re <span class=\"_ _1\"></span>staj\u0105 <span class=\"_ _5\"></span>si\u0119 <span class=\"_ _1\"></span>wymagalne <span class=\"_ _5\"></span>w c<span class=\"_ _1\"></span>i\u0105gu <span class=\"_ _5\"></span>12<span class=\"_ _9\"></span><span class=\"ff4\"> </span>miesi\u0119c<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>od <span class=\"_ _5\"></span>dn<span class=\"_ _0\"></span>ia <span class=\"_ _5\"></span>ko\u0144cz\u0105cego<span class=\"_ _1\"></span> okres <span class=\"_ _0\"></span>sprawozdaw<span class=\"ff5\">czy. <span class=\"_ _0\"></span>Zobowi\u0105zania <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>pocz\u0105tk<span class=\"_ _1\"></span>owym <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>j\u0119ciu <span class=\"_ _0\"></span>wykazuje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _0\"></span>godziwej, <span class=\"_ _0\"></span>przy <span class=\"_ _9\"></span>czym <span class=\"_ _0\"></span>wycena <span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>ze<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>wzgl\u0119du <span class=\"_ _0\"></span>na<span class=\"_ _9\"></span><span class=\"ff4\"> </span>kr\u00f3tkoter<span class=\"_ _1\"></span>minowy <span class=\"_ _0\"></span>charakter<span class=\"_ _1\"></span> </span>zobowi\u0105za\u0144 <span class=\"_ _0\"></span>odpowiada <span class=\"_ _9\"></span>warto<span class=\"_ _1\"></span>\u015bci <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ominalnej <span class=\"_ _0\"></span>zobowi\u0105zania, <span class=\"_ _0\"></span>za\u015b <span class=\"_ _9\"></span>w<span class=\"ff4\"> </span>okresie <span class=\"_ _0\"></span>p\u00f3\u017aniejszym <span class=\"_ _9\"></span>zobowi\u0105<span class=\"_ _1\"></span>zania <span class=\"_ _9\"></span>fi<span class=\"_ _1\"></span>nansowe <span class=\"_ _0\"></span>wykazuje <span class=\"_ _9\"></span>si\u0119<span class=\"ff4\"> </span>wed\u0142ug<span class=\"ff4\"> <span class=\"_ _0\"></span>zamortyzowanego <span class=\"_ _0\"></span>kosztu, </span>stosuj\u0105c <span class=\"_ _9\"></span>metod\u0119 <span class=\"_ _0\"></span>efektywnej <span class=\"_ _9\"></span>stopy <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rocentowej <span class=\"_ _0\"></span>(w <span class=\"_ _9\"></span>przypadku <span class=\"_ _9\"></span>zobowi\u0105<span class=\"_ _1\"></span>za\u0144 <span class=\"_ _9\"></span>handlowych <span class=\"_ _0\"></span>odpowiada <span class=\"_ _9\"></span>to <span class=\"_ _9\"></span>kwocie <span class=\"_ _0\"></span>wymagaj\u0105cej <span class=\"_ _9\"></span>zap\u0142aty), <span class=\"_ _9\"></span>zob<span class=\"_ _0\"></span>owi\u0105zania <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iefinansow<span class=\"_ _1\"></span>e wykazywane s\u0105 w <span class=\"_ _1\"></span>kwocie wymagaj<span class=\"_ _1\"></span>\u0105cej zap\u0142aty.<span class=\"ff4\"> </span>Zobowi\u0105zania  d\u0142<span class=\"_ _1\"></span>ugoterminowe <span class=\"_ _8\"> </span>w  pocz\u0105tkowym  uj\u0119ci<span class=\"_ _1\"></span>u  wykazuje  si<span class=\"_ _1\"></span>\u0119  w  warto<span class=\"_ _1\"></span>\u015bci  godzi<span class=\"_ _1\"></span>wej,  pomniejs<span class=\"_ _1\"></span>zonej  o<span class=\"ff4\"> </span>poniesione  koszty  t<span class=\"_ _1\"></span>ransakcyjne, <span class=\"_ _8\"> </span>za\u015b  w  okresie p\u00f3\u017aniejszym wykazuje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>je <span class=\"_ _0\"></span>wed\u0142ug zamortyzowanego kosztu, <span class=\"_ _0\"></span>stosuj\u0105c m<span class=\"_ _0\"></span>etod\u0119 efektywnej s<span class=\"_ _0\"></span>topy procentowej. Zw<span class=\"_ _0\"></span>i\u0119kszenie<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>zobowi\u0105z<span class=\"_ _0\"></span>ania <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>zwi\u0105zku z<span class=\"_ _0\"></span><span class=\"ff4\"> </span>up\u0142ywe<span class=\"_ _1\"></span>m czasu jest ujmowa<span class=\"_ _1\"></span>ne jako koszty fina<span class=\"_ _1\"></span>nsowe.<span class=\"_ _1c\"> </span>31.12.2023 31.12.2022 ZOBOWI\u0104ZANIA FI<span class=\"_ _1\"></span>NANSOW<span class=\"_ _1\"></span>E<span class=\"ff2\"> </span>Zobowi\u0105zania han<span class=\"_ _1\"></span>dlowe<span class=\"ff1\"> </span>1 533,5 1 423,4 Rozliczenia mi\u0119dzy<span class=\"_ _1\"></span>okresowe bierne<span class=\"ff1\"> </span>94,2 17,9 Pozosta\u0142e zobowi\u0105<span class=\"_ _1\"></span>zania o charakterz<span class=\"_ _1\"></span>e <span class=\"ff1\">finansowym, w tym:<span class=\"_ _1\"></span> </span>620,9 413,8 \u2012<span class=\"ffc\"> <span class=\"ff7\">zobowi\u0105zani<span class=\"_ _1\"></span>a inwestycyjne*<span class=\"ff1\"> </span></span></span>532,5 336,5 \u2012<span class=\"ffc\"> <span class=\"ff7\">zobowi\u0105zani<span class=\"_ _1\"></span>a inne<span class=\"ff1\"> </span></span></span>88,4 77,3 RAZEM<span class=\"fs1\"> </span>2 248,6 1 855,1<span class=\"fs1\"> </span>ZOBOWI\u0104ZANIA NIE<span class=\"_ _1\"></span>FINANS<span class=\"_ _1\"></span>OWE<span class=\"ff2\"> </span>Przychody przys<span class=\"_ _1\"></span>z\u0142ych okres\u00f3w<span class=\"ff1\"> </span>114,1 98,9 Pozosta\u0142e zobowi\u0105<span class=\"_ _1\"></span>zania o charakterz<span class=\"_ _1\"></span>e <span class=\"ff1\">niefinansowym, w t<span class=\"_ _1\"></span>ym: </span>1 357,8 1 098,2 \u2012<span class=\"ffc\"> <span class=\"ff7\">zobowi\u0105zani<span class=\"_ _1\"></span>a z tytu\u0142u ubezpi<span class=\"_ _1\"></span>ecze\u0144 spo\u0142eczny<span class=\"_ _1\"></span>ch i innych podatk\u00f3w<span class=\"ff1\"> </span></span></span>761,6 622,3 \u2012<span class=\"ffc\"> <span class=\"ff7\">zaliczki z tytu\u0142u <span class=\"_ _1\"></span>dostaw<span class=\"ff1\"> </span></span></span>36,0 4,9 \u2012<span class=\"ffc\"> <span class=\"ff1\">wynagrodzenia<span class=\"_ _1\"></span> </span></span>493,7 397,7 \u2012<span class=\"ffc\"> <span class=\"ff7\">pozosta\u0142e<span class=\"ff1\"> </span></span></span>66,5 73,3 RAZEM<span class=\"fs1\"> </span>1 471,9 1 197,1<span class=\"fs1\"> </span>RAZEM <span class=\"ff3\">ZOBOWI\u0104<span class=\"_ _1\"></span>ZANIA HANDLO<span class=\"_ _1\"></span>WE I POZO<span class=\"_ _1\"></span>STA\u0141E ZOBOWI\u0104<span class=\"_ _1\"></span>ZANIA<span class=\"ff2\"> </span></span>3 720,5 3 052,2 w tym: d\u0142ugoterminowe<span class=\"ff1\"> </span>146,3 126,2 kr\u00f3tkoterminowe<span class=\"ff1\"> </span>3 574,2 2 926,0<span class=\"_ _1c\"> </span> *<span class=\"ls6\">   </span> <span class=\"ff5\">Na<span class=\"_ _0\"></span> dzie\u0144 <span class=\"_ _0\"></span>31 gru<span class=\"_ _0\"></span>dnia 202<span class=\"_ _0\"></span>3 roku p<span class=\"_ _0\"></span>ozycja obej<span class=\"_ _0\"></span>muje <span class=\"_ _0\"></span>g\u0142\u00f3wnie zob<span class=\"_ _0\"></span>owi\u0105zania z <span class=\"_ _0\"></span>tytu\u0142u z<span class=\"_ _0\"></span>akupu <span class=\"_ _9\"></span>przeno\u015bnik\u00f3w ta\u015bm<span class=\"_ _0\"></span>owych <span class=\"_ _0\"></span>w wysoko\u015bci<span class=\"_ _0\"></span> 82,0 ml<span class=\"_ _0\"></span>n P<span class=\"_ _0\"></span>LN, modernizacji<span class=\"_ _0\"></span> baterii <span class=\"_ _0\"></span>koksowniczej <span class=\"_ _0\"></span>nr <span class=\"_ _0\"></span>4 </span>w <span class=\"_ _9\"></span>wysok<span class=\"_ _0\"></span>o\u015bci <span class=\"_ _9\"></span>76,9<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"ls15\">mln</span> </span>PLN <span class=\"_ _b\"> </span>oraz <span class=\"_ _9\"></span>budowy <span class=\"_ _b\"> </span>bloku <span class=\"_ _b\"> </span>energetycz<span class=\"_ _0\"></span>nego <span class=\"_ _9\"></span>EC <span class=\"_ _b\"> </span>Radlin <span class=\"_ _b\"> </span>w <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>wocie <span class=\"_ _9\"></span>1<span class=\"_ _0\"></span>8,4 <span class=\"_ _9\"></span>m<span class=\"_ _0\"></span>ln <span class=\"_ _9\"></span>PL<span class=\"_ _0\"></span>N <span class=\"_ _9\"></span>(n<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>31 <span class=\"_ _b\"> </span>grudnia <span class=\"_ _b\"> </span>2022 <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _b\"> </span>dotyczy <span class=\"_ _9\"></span>zobowi\u0105z<span class=\"_ _0\"></span>a\u0144 <span class=\"_ _9\"></span>z <span class=\"_ _b\"> </span>tytu\u0142u: <span class=\"_ _b\"> </span>mo<span class=\"_ _9\"></span><span class=\"ff4\">dernizacji <span class=\"_ _b\"> </span>baterii </span>koksowniczej nr 4 w kwoci<span class=\"_ _0\"></span>e 45,0 mln P<span class=\"_ _0\"></span>LN, budowy bloku energetyc<span class=\"_ _0\"></span>znego EC Radlin w kw<span class=\"_ _0\"></span>ocie 27,7 mln PLN).<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-469": {
   "value": "ZOBOWI\u0104ZANIA H<span class=\"_ _1\"></span>ANDLOWE O<span class=\"_ _1\"></span>RAZ POZOSTA<span class=\"_ _1\"></span>\u0141E ZOBOWI\u0104<span class=\"_ _1\"></span>ZANIA<span class=\"ffa\"> </span>Zobowi\u0105zania <span class=\"_ _5\"></span>kr\u00f3tkoterminowe <span class=\"_ _5\"></span>obejmuj\u0105 <span class=\"_ _5\"></span>zobowi\u0105zania <span class=\"_ _1\"></span>handlowe <span class=\"_ _5\"></span>oraz <span class=\"_ _1\"></span>pozosta\u0142e <span class=\"_ _5\"></span>zobowi\u0105zania, <span class=\"_ _5\"></span>kt\u00f3re <span class=\"_ _1\"></span>staj\u0105 <span class=\"_ _5\"></span>si\u0119 <span class=\"_ _1\"></span>wymagalne <span class=\"_ _5\"></span>w c<span class=\"_ _1\"></span>i\u0105gu <span class=\"_ _5\"></span>12<span class=\"_ _9\"></span><span class=\"ff4\"> </span>miesi\u0119c<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>od <span class=\"_ _5\"></span>dn<span class=\"_ _0\"></span>ia <span class=\"_ _5\"></span>ko\u0144cz\u0105cego<span class=\"_ _1\"></span> okres <span class=\"_ _0\"></span>sprawozdaw<span class=\"ff5\">czy. <span class=\"_ _0\"></span>Zobowi\u0105zania <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>pocz\u0105tk<span class=\"_ _1\"></span>owym <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>j\u0119ciu <span class=\"_ _0\"></span>wykazuje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _0\"></span>godziwej, <span class=\"_ _0\"></span>przy <span class=\"_ _9\"></span>czym <span class=\"_ _0\"></span>wycena <span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>ze<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>wzgl\u0119du <span class=\"_ _0\"></span>na<span class=\"_ _9\"></span><span class=\"ff4\"> </span>kr\u00f3tkoter<span class=\"_ _1\"></span>minowy <span class=\"_ _0\"></span>charakter<span class=\"_ _1\"></span> </span>zobowi\u0105za\u0144 <span class=\"_ _0\"></span>odpowiada <span class=\"_ _9\"></span>warto<span class=\"_ _1\"></span>\u015bci <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ominalnej <span class=\"_ _0\"></span>zobowi\u0105zania, <span class=\"_ _0\"></span>za\u015b <span class=\"_ _9\"></span>w<span class=\"ff4\"> </span>okresie <span class=\"_ _0\"></span>p\u00f3\u017aniejszym <span class=\"_ _9\"></span>zobowi\u0105<span class=\"_ _1\"></span>zania <span class=\"_ _9\"></span>fi<span class=\"_ _1\"></span>nansowe <span class=\"_ _0\"></span>wykazuje <span class=\"_ _9\"></span>si\u0119<span class=\"ff4\"> </span>wed\u0142ug<span class=\"ff4\"> <span class=\"_ _0\"></span>zamortyzowanego <span class=\"_ _0\"></span>kosztu, </span>stosuj\u0105c <span class=\"_ _9\"></span>metod\u0119 <span class=\"_ _0\"></span>efektywnej <span class=\"_ _9\"></span>stopy <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rocentowej <span class=\"_ _0\"></span>(w <span class=\"_ _9\"></span>przypadku <span class=\"_ _9\"></span>zobowi\u0105<span class=\"_ _1\"></span>za\u0144 <span class=\"_ _9\"></span>handlowych <span class=\"_ _0\"></span>odpowiada <span class=\"_ _9\"></span>to <span class=\"_ _9\"></span>kwocie <span class=\"_ _0\"></span>wymagaj\u0105cej <span class=\"_ _9\"></span>zap\u0142aty), <span class=\"_ _9\"></span>zob<span class=\"_ _0\"></span>owi\u0105zania <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>iefinansow<span class=\"_ _1\"></span>e wykazywane s\u0105 w <span class=\"_ _1\"></span>kwocie wymagaj<span class=\"_ _1\"></span>\u0105cej zap\u0142aty.<span class=\"ff4\"> </span>31.12.2023 31.12.2022 ZOBOWI\u0104ZANIA FI<span class=\"_ _1\"></span>NANSOW<span class=\"_ _1\"></span>E<span class=\"ff2\"> </span>Zobowi\u0105zania han<span class=\"_ _1\"></span>dlowe<span class=\"ff1\"> </span>1 533,5 1 423,4 Rozliczenia mi\u0119dzy<span class=\"_ _1\"></span>okresowe bierne<span class=\"ff1\"> </span>94,2 17,9 Pozosta\u0142e zobowi\u0105<span class=\"_ _1\"></span>zania o charakterz<span class=\"_ _1\"></span>e <span class=\"ff1\">finansowym, w tym:<span class=\"_ _1\"></span> </span>620,9 413,8 \u2012<span class=\"ffc\"> <span class=\"ff7\">zobowi\u0105zani<span class=\"_ _1\"></span>a inwestycyjne*<span class=\"ff1\"> </span></span></span>532,5 336,5 \u2012<span class=\"ffc\"> <span class=\"ff7\">zobowi\u0105zani<span class=\"_ _1\"></span>a inne<span class=\"ff1\"> </span></span></span>88,4 77,3 RAZEM<span class=\"fs1\"> </span>2 248,6 1 855,1<span class=\"fs1\"> </span>ZOBOWI\u0104ZANIA NIE<span class=\"_ _1\"></span>FINANS<span class=\"_ _1\"></span>OWE<span class=\"ff2\"> </span>Przychody przys<span class=\"_ _1\"></span>z\u0142ych okres\u00f3w<span class=\"ff1\"> </span>114,1 98,9 Pozosta\u0142e zobowi\u0105<span class=\"_ _1\"></span>zania o charakterz<span class=\"_ _1\"></span>e <span class=\"ff1\">niefinansowym, w t<span class=\"_ _1\"></span>ym: </span>1 357,8 1 098,2 \u2012<span class=\"ffc\"> <span class=\"ff7\">zobowi\u0105zani<span class=\"_ _1\"></span>a z tytu\u0142u ubezpi<span class=\"_ _1\"></span>ecze\u0144 spo\u0142eczny<span class=\"_ _1\"></span>ch i innych podatk\u00f3w<span class=\"ff1\"> </span></span></span>761,6 622,3 \u2012<span class=\"ffc\"> <span class=\"ff7\">zaliczki z tytu\u0142u <span class=\"_ _1\"></span>dostaw<span class=\"ff1\"> </span></span></span>36,0 4,9 \u2012<span class=\"ffc\"> <span class=\"ff1\">wynagrodzenia<span class=\"_ _1\"></span> </span></span>493,7 397,7 \u2012<span class=\"ffc\"> <span class=\"ff7\">pozosta\u0142e<span class=\"ff1\"> </span></span></span>66,5 73,3 RAZEM<span class=\"fs1\"> </span>1 471,9 1 197,1<span class=\"fs1\"> </span>RAZEM <span class=\"ff3\">ZOBOWI\u0104<span class=\"_ _1\"></span>ZANIA HANDLO<span class=\"_ _1\"></span>WE I POZO<span class=\"_ _1\"></span>STA\u0141E ZOBOWI\u0104<span class=\"_ _1\"></span>ZANIA<span class=\"ff2\"> </span></span>3 720,5 3 052,2 w tym: d\u0142ugoterminowe<span class=\"ff1\"> </span>146,3 126,2 kr\u00f3tkoterminowe<span class=\"ff1\"> </span>3 574,2 2 926,0<span class=\"_ _1c\"> </span> *<span class=\"ls6\">   </span> <span class=\"ff5\">Na<span class=\"_ _0\"></span> dzie\u0144 <span class=\"_ _0\"></span>31 gru<span class=\"_ _0\"></span>dnia 202<span class=\"_ _0\"></span>3 roku p<span class=\"_ _0\"></span>ozycja obej<span class=\"_ _0\"></span>muje <span class=\"_ _0\"></span>g\u0142\u00f3wnie zob<span class=\"_ _0\"></span>owi\u0105zania z <span class=\"_ _0\"></span>tytu\u0142u z<span class=\"_ _0\"></span>akupu <span class=\"_ _9\"></span>przeno\u015bnik\u00f3w ta\u015bm<span class=\"_ _0\"></span>owych <span class=\"_ _0\"></span>w wysoko\u015bci<span class=\"_ _0\"></span> 82,0 ml<span class=\"_ _0\"></span>n P<span class=\"_ _0\"></span>LN, modernizacji<span class=\"_ _0\"></span> baterii <span class=\"_ _0\"></span>koksowniczej <span class=\"_ _0\"></span>nr <span class=\"_ _0\"></span>4 </span>w <span class=\"_ _9\"></span>wysok<span class=\"_ _0\"></span>o\u015bci <span class=\"_ _9\"></span>76,9<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"ls15\">mln</span> </span>PLN <span class=\"_ _b\"> </span>oraz <span class=\"_ _9\"></span>budowy <span class=\"_ _b\"> </span>bloku <span class=\"_ _b\"> </span>energetycz<span class=\"_ _0\"></span>nego <span class=\"_ _9\"></span>EC <span class=\"_ _b\"> </span>Radlin <span class=\"_ _b\"> </span>w <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>wocie <span class=\"_ _9\"></span>1<span class=\"_ _0\"></span>8,4 <span class=\"_ _9\"></span>m<span class=\"_ _0\"></span>ln <span class=\"_ _9\"></span>PL<span class=\"_ _0\"></span>N <span class=\"_ _9\"></span>(n<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>31 <span class=\"_ _b\"> </span>grudnia <span class=\"_ _b\"> </span>2022 <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _b\"> </span>dotyczy <span class=\"_ _9\"></span>zobowi\u0105z<span class=\"_ _0\"></span>a\u0144 <span class=\"_ _9\"></span>z <span class=\"_ _b\"> </span>tytu\u0142u: <span class=\"_ _b\"> </span>mo<span class=\"_ _9\"></span><span class=\"ff4\">dernizacji <span class=\"_ _b\"> </span>baterii </span>koksowniczej nr 4 w kwoci<span class=\"_ _0\"></span>e 45,0 mln P<span class=\"_ _0\"></span>LN, budowy bloku energetyc<span class=\"_ _0\"></span>znego EC Radlin w kw<span class=\"_ _0\"></span>ocie 27,7 mln PLN).<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "Zobowi\u0105zania  d\u0142<span class=\"_ _1\"></span>ugoterminowe <span class=\"_ _8\"> </span>w  pocz\u0105tkowym  uj\u0119ci<span class=\"_ _1\"></span>u  wykazuje  si<span class=\"_ _1\"></span>\u0119  w  warto<span class=\"_ _1\"></span>\u015bci  godzi<span class=\"_ _1\"></span>wej,  pomniejs<span class=\"_ _1\"></span>zonej  o<span class=\"ff4\"> </span>poniesione  koszty  t<span class=\"_ _1\"></span>ransakcyjne, <span class=\"_ _8\"> </span>za\u015b  w  okresie p\u00f3\u017aniejszym wykazuje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>je <span class=\"_ _0\"></span>wed\u0142ug zamortyzowanego kosztu, <span class=\"_ _0\"></span>stosuj\u0105c m<span class=\"_ _0\"></span>etod\u0119 efektywnej s<span class=\"_ _0\"></span>topy procentowej. Zw<span class=\"_ _0\"></span>i\u0119kszenie<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>zobowi\u0105z<span class=\"_ _0\"></span>ania <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>zwi\u0105zku z<span class=\"_ _0\"></span><span class=\"ff4\"> </span>up\u0142ywe<span class=\"_ _1\"></span>m czasu jest ujmowa<span class=\"_ _1\"></span>ne jako koszty fina<span class=\"_ _1\"></span>nsowe.<span class=\"_ _1c\"> </span>31.12.2023 31.12.2022 ZOBOWI\u0104ZANIA FI<span class=\"_ _1\"></span>NANSOW<span class=\"_ _1\"></span>E<span class=\"ff2\"> </span>Zobowi\u0105zania han<span class=\"_ _1\"></span>dlowe<span class=\"ff1\"> </span>1 533,5 1 423,4 Rozliczenia mi\u0119dzy<span class=\"_ _1\"></span>okresowe bierne<span class=\"ff1\"> </span>94,2 17,9 Pozosta\u0142e zobowi\u0105<span class=\"_ _1\"></span>zania o charakterz<span class=\"_ _1\"></span>e <span class=\"ff1\">finansowym, w tym:<span class=\"_ _1\"></span> </span>620,9 413,8 \u2012<span class=\"ffc\"> <span class=\"ff7\">zobowi\u0105zani<span class=\"_ _1\"></span>a inwestycyjne*<span class=\"ff1\"> </span></span></span>532,5 336,5 \u2012<span class=\"ffc\"> <span class=\"ff7\">zobowi\u0105zani<span class=\"_ _1\"></span>a inne<span class=\"ff1\"> </span></span></span>88,4 77,3 RAZEM<span class=\"fs1\"> </span>2 248,6 1 855,1<span class=\"fs1\"> </span>ZOBOWI\u0104ZANIA NIE<span class=\"_ _1\"></span>FINANS<span class=\"_ _1\"></span>OWE<span class=\"ff2\"> </span>Przychody przys<span class=\"_ _1\"></span>z\u0142ych okres\u00f3w<span class=\"ff1\"> </span>114,1 98,9 Pozosta\u0142e zobowi\u0105<span class=\"_ _1\"></span>zania o charakterz<span class=\"_ _1\"></span>e <span class=\"ff1\">niefinansowym, w t<span class=\"_ _1\"></span>ym: </span>1 357,8 1 098,2 \u2012<span class=\"ffc\"> <span class=\"ff7\">zobowi\u0105zani<span class=\"_ _1\"></span>a z tytu\u0142u ubezpi<span class=\"_ _1\"></span>ecze\u0144 spo\u0142eczny<span class=\"_ _1\"></span>ch i innych podatk\u00f3w<span class=\"ff1\"> </span></span></span>761,6 622,3 \u2012<span class=\"ffc\"> <span class=\"ff7\">zaliczki z tytu\u0142u <span class=\"_ _1\"></span>dostaw<span class=\"ff1\"> </span></span></span>36,0 4,9 \u2012<span class=\"ffc\"> <span class=\"ff1\">wynagrodzenia<span class=\"_ _1\"></span> </span></span>493,7 397,7 \u2012<span class=\"ffc\"> <span class=\"ff7\">pozosta\u0142e<span class=\"ff1\"> </span></span></span>66,5 73,3 RAZEM<span class=\"fs1\"> </span>1 471,9 1 197,1<span class=\"fs1\"> </span>RAZEM <span class=\"ff3\">ZOBOWI\u0104<span class=\"_ _1\"></span>ZANIA HANDLO<span class=\"_ _1\"></span>WE I POZO<span class=\"_ _1\"></span>STA\u0141E ZOBOWI\u0104<span class=\"_ _1\"></span>ZANIA<span class=\"ff2\"> </span></span>3 720,5 3 052,2 w tym: d\u0142ugoterminowe<span class=\"ff1\"> </span>146,3 126,2 kr\u00f3tkoterminowe<span class=\"ff1\"> </span>3 574,2 2 926,0<span class=\"_ _1c\"> </span> *<span class=\"ls6\">   </span> <span class=\"ff5\">Na<span class=\"_ _0\"></span> dzie\u0144 <span class=\"_ _0\"></span>31 gru<span class=\"_ _0\"></span>dnia 202<span class=\"_ _0\"></span>3 roku p<span class=\"_ _0\"></span>ozycja obej<span class=\"_ _0\"></span>muje <span class=\"_ _0\"></span>g\u0142\u00f3wnie zob<span class=\"_ _0\"></span>owi\u0105zania z <span class=\"_ _0\"></span>tytu\u0142u z<span class=\"_ _0\"></span>akupu <span class=\"_ _9\"></span>przeno\u015bnik\u00f3w ta\u015bm<span class=\"_ _0\"></span>owych <span class=\"_ _0\"></span>w wysoko\u015bci<span class=\"_ _0\"></span> 82,0 ml<span class=\"_ _0\"></span>n P<span class=\"_ _0\"></span>LN, modernizacji<span class=\"_ _0\"></span> baterii <span class=\"_ _0\"></span>koksowniczej <span class=\"_ _0\"></span>nr <span class=\"_ _0\"></span>4 </span>w <span class=\"_ _9\"></span>wysok<span class=\"_ _0\"></span>o\u015bci <span class=\"_ _9\"></span>76,9<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"ls15\">mln</span> </span>PLN <span class=\"_ _b\"> </span>oraz <span class=\"_ _9\"></span>budowy <span class=\"_ _b\"> </span>bloku <span class=\"_ _b\"> </span>energetycz<span class=\"_ _0\"></span>nego <span class=\"_ _9\"></span>EC <span class=\"_ _b\"> </span>Radlin <span class=\"_ _b\"> </span>w <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>wocie <span class=\"_ _9\"></span>1<span class=\"_ _0\"></span>8,4 <span class=\"_ _9\"></span>m<span class=\"_ _0\"></span>ln <span class=\"_ _9\"></span>PL<span class=\"_ _0\"></span>N <span class=\"_ _9\"></span>(n<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>31 <span class=\"_ _b\"> </span>grudnia <span class=\"_ _b\"> </span>2022 <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _b\"> </span>dotyczy <span class=\"_ _9\"></span>zobowi\u0105z<span class=\"_ _0\"></span>a\u0144 <span class=\"_ _9\"></span>z <span class=\"_ _b\"> </span>tytu\u0142u: <span class=\"_ _b\"> </span>mo<span class=\"_ _9\"></span><span class=\"ff4\">dernizacji <span class=\"_ _b\"> </span>baterii </span>koksowniczej nr 4 w kwoci<span class=\"_ _0\"></span>e 45,0 mln P<span class=\"_ _0\"></span>LN, budowy bloku energetyc<span class=\"_ _0\"></span>znego EC Radlin w kw<span class=\"_ _0\"></span>ocie 27,7 mln PLN).<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "DOTACJE Dotacji nie ujmuje <span class=\"_ _1\"></span>si\u0119 do chwili u<span class=\"_ _1\"></span>zyskania uzasadni<span class=\"_ _1\"></span>onej pewno\u015bci, \u017ce <span class=\"_ _1\"></span>Grupa spe\u0142ni k<span class=\"_ _1\"></span>onieczne warun<span class=\"_ _1\"></span>ki i<span class=\"_ _0\"></span><span class=\"ff4\"> otrzyma takie dota<span class=\"_ _1\"></span>cje.  </span>Dotacje, <span class=\"_ _0\"></span>kt\u00f3<span class=\"_ _0\"></span>rych <span class=\"_ _0\"></span>zasadniczym <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>runkiem<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>jest <span class=\"_ _0\"></span>nabycie <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>wytworzenie <span class=\"_ _9\"></span>przez <span class=\"_ _0\"></span>Grup\u0119 <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _0\"></span>trwa\u0142ych, <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>jmuje <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _0\"></span>w<span class=\"_ _9\"></span><span class=\"ff4\"> sk<span class=\"_ _1\"></span>onsolidowanym <span class=\"_ _0\"></span>sprawozdaniu <span class=\"_ _9\"></span>z sytua<span class=\"_ _1\"></span>cji </span>finansowej w <span class=\"ff5\">poz<span class=\"_ _1\"></span>ycji rozlic<span class=\"_ _1\"></span>zenia mi\u0119dzyokresow<span class=\"_ _1\"></span>e przychod\u00f3w<span class=\"_ _1\"></span> i<span class=\"ff4\"> </span>odnosi w wyni<span class=\"_ _1\"></span>k finansow<span class=\"_ _1\"></span>y systematy<span class=\"_ _1\"></span>cznie przez <span class=\"_ _1\"></span>przewidywany <span class=\"_ _1\"></span>okres u\u017cytkow<span class=\"_ _1\"></span>ania ekonomi<span class=\"_ _1\"></span>cznego<span class=\"_ _1\"></span> </span>tych aktyw\u00f3w.<span class=\"ff4\"> </span>Dotacje stanowi\u0105 r\u00f3wnie\u017c korzy\u015bci z po\u017cyczek od instytucji pa\u0144stwowych, k<span class=\"_ _0\"></span>t\u00f3re s\u0105 oprocentowa<span class=\"_ _1\"></span>ne poni\u017cej stopy rynkowej. Zobowi\u0105zania z tytu\u0142u takich po\u017cyczek ujmuje si\u0119 pocz\u0105tk<span class=\"_ _1\"></span>owo w warto\u015bci g<span class=\"_ _1\"></span>odziwej, a r\u00f3\u017cnica <span class=\"_ _1\"></span>pomi\u0119dzy tak ustal<span class=\"_ _1\"></span>on\u0105 warto\u015bci\u0105 p<span class=\"_ _1\"></span>ocz\u0105tkow\u0105 po\u017cyczki a <span class=\"_ _1\"></span>kwot\u0105 otrzym<span class=\"_ _1\"></span>an\u0105 sta<span class=\"_ _0\"></span>nowi dotacj<span class=\"_ _1\"></span>\u0119 pa\u0144stwow\u0105. <span class=\"ff4\"> </span>Pozosta\u0142e <span class=\"_ _b\"></span>dotacje<span class=\"ff4\"> <span class=\"_ _b\"></span></span>ujmowane <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>\u0105 <span class=\"_ _b\"></span>systematycznie <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>przychodach, <span class=\"_ _9\"></span>w <span class=\"_ _b\"> </span>o<span class=\"_ _0\"></span>kresie <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>iezb\u0119dnym <span class=\"_ _9\"></span>do <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>kompensow<span class=\"_ _1\"></span>ania <span class=\"_ _b\"></span>koszt\u00f3w, <span class=\"_ _b\"></span>kt\u00f3re <span class=\"_ _b\"> </span>te <span class=\"_ _b\"> </span>dotacje <span class=\"_ _b\"></span>mia\u0142y <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>zamierzeni<span class=\"_ _0\"></span><span class=\"ff4 ls10\">u </span>kompensowa\u0107.<span class=\"ff4\"> </span>Dotacje <span class=\"_ _1\"></span>nale\u017cne <span class=\"_ _5\"></span>ja<span class=\"_ _0\"></span>ko <span class=\"_ _1\"></span>rekompensata <span class=\"_ _5\"></span>koszt\u00f3w lu<span class=\"_ _1\"></span>b strat <span class=\"_ _5\"></span>ju\u017c poniesionyc<span class=\"_ _1\"></span>h lub<span class=\"ff4\"> </span>jako <span class=\"_ _1\"></span>forma <span class=\"_ _5\"></span>b<span class=\"_ _0\"></span>ezpo\u015brednieg<span class=\"_ _1\"></span>o w<span class=\"_ _1\"></span>sparcia <span class=\"_ _1\"></span>finanso<span class=\"ff4\">wego <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>Grupy <span class=\"_ _1\"></span>bez <span class=\"ff5\">ponoszenia <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rzysz\u0142ych </span></span>koszt\u00f3w, ujmowan<span class=\"_ _1\"></span>e s\u0105 w<span class=\"ff4\"> wyniku finan<span class=\"_ _1\"></span>sowym w <span class=\"ff5\">okresie, w <span class=\"_ _1\"></span>kt\u00f3rym s\u0105 nale\u017cne.<span class=\"_ _1c\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-527": {
   "value": "DOTACJE Dotacji nie ujmuje <span class=\"_ _1\"></span>si\u0119 do chwili u<span class=\"_ _1\"></span>zyskania uzasadni<span class=\"_ _1\"></span>onej pewno\u015bci, \u017ce <span class=\"_ _1\"></span>Grupa spe\u0142ni k<span class=\"_ _1\"></span>onieczne warun<span class=\"_ _1\"></span>ki i<span class=\"_ _0\"></span><span class=\"ff4\"> otrzyma takie dota<span class=\"_ _1\"></span>cje.  </span>Dotacje, <span class=\"_ _0\"></span>kt\u00f3<span class=\"_ _0\"></span>rych <span class=\"_ _0\"></span>zasadniczym <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>runkiem<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>jest <span class=\"_ _0\"></span>nabycie <span class=\"_ _9\"></span>lub <span class=\"_ _0\"></span>wytworzenie <span class=\"_ _9\"></span>przez <span class=\"_ _0\"></span>Grup\u0119 <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _0\"></span>trwa\u0142ych, <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>jmuje <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _0\"></span>w<span class=\"_ _9\"></span><span class=\"ff4\"> sk<span class=\"_ _1\"></span>onsolidowanym <span class=\"_ _0\"></span>sprawozdaniu <span class=\"_ _9\"></span>z sytua<span class=\"_ _1\"></span>cji </span>finansowej w <span class=\"ff5\">poz<span class=\"_ _1\"></span>ycji rozlic<span class=\"_ _1\"></span>zenia mi\u0119dzyokresow<span class=\"_ _1\"></span>e przychod\u00f3w<span class=\"_ _1\"></span> i<span class=\"ff4\"> </span>odnosi w wyni<span class=\"_ _1\"></span>k finansow<span class=\"_ _1\"></span>y systematy<span class=\"_ _1\"></span>cznie przez <span class=\"_ _1\"></span>przewidywany <span class=\"_ _1\"></span>okres u\u017cytkow<span class=\"_ _1\"></span>ania ekonomi<span class=\"_ _1\"></span>cznego<span class=\"_ _1\"></span> </span>tych aktyw\u00f3w.<span class=\"ff4\"> </span>Dotacje stanowi\u0105 r\u00f3wnie\u017c korzy\u015bci z po\u017cyczek od instytucji pa\u0144stwowych, k<span class=\"_ _0\"></span>t\u00f3re s\u0105 oprocentowa<span class=\"_ _1\"></span>ne poni\u017cej stopy rynkowej. Zobowi\u0105zania z tytu\u0142u takich po\u017cyczek ujmuje si\u0119 pocz\u0105tk<span class=\"_ _1\"></span>owo w warto\u015bci g<span class=\"_ _1\"></span>odziwej, a r\u00f3\u017cnica <span class=\"_ _1\"></span>pomi\u0119dzy tak ustal<span class=\"_ _1\"></span>on\u0105 warto\u015bci\u0105 p<span class=\"_ _1\"></span>ocz\u0105tkow\u0105 po\u017cyczki a <span class=\"_ _1\"></span>kwot\u0105 otrzym<span class=\"_ _1\"></span>an\u0105 sta<span class=\"_ _0\"></span>nowi dotacj<span class=\"_ _1\"></span>\u0119 pa\u0144stwow\u0105. <span class=\"ff4\"> </span>Pozosta\u0142e <span class=\"_ _b\"></span>dotacje<span class=\"ff4\"> <span class=\"_ _b\"></span></span>ujmowane <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>\u0105 <span class=\"_ _b\"></span>systematycznie <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>przychodach, <span class=\"_ _9\"></span>w <span class=\"_ _b\"> </span>o<span class=\"_ _0\"></span>kresie <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>iezb\u0119dnym <span class=\"_ _9\"></span>do <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>kompensow<span class=\"_ _1\"></span>ania <span class=\"_ _b\"></span>koszt\u00f3w, <span class=\"_ _b\"></span>kt\u00f3re <span class=\"_ _b\"> </span>te <span class=\"_ _b\"> </span>dotacje <span class=\"_ _b\"></span>mia\u0142y <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>zamierzeni<span class=\"_ _0\"></span><span class=\"ff4 ls10\">u </span>kompensowa\u0107.<span class=\"ff4\"> </span>Dotacje <span class=\"_ _1\"></span>nale\u017cne <span class=\"_ _5\"></span>ja<span class=\"_ _0\"></span>ko <span class=\"_ _1\"></span>rekompensata <span class=\"_ _5\"></span>koszt\u00f3w lu<span class=\"_ _1\"></span>b strat <span class=\"_ _5\"></span>ju\u017c poniesionyc<span class=\"_ _1\"></span>h lub<span class=\"ff4\"> </span>jako <span class=\"_ _1\"></span>forma <span class=\"_ _5\"></span>b<span class=\"_ _0\"></span>ezpo\u015brednieg<span class=\"_ _1\"></span>o w<span class=\"_ _1\"></span>sparcia <span class=\"_ _1\"></span>finanso<span class=\"ff4\">wego <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>Grupy <span class=\"_ _1\"></span>bez <span class=\"ff5\">ponoszenia <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rzysz\u0142ych </span></span>koszt\u00f3w, ujmowan<span class=\"_ _1\"></span>e s\u0105 w<span class=\"ff4\"> wyniku finan<span class=\"_ _1\"></span>sowym w <span class=\"ff5\">okresie, w <span class=\"_ _1\"></span>kt\u00f3rym s\u0105 nale\u017cne.<span class=\"_ _1c\"> </span></span></span>31.12.2023 31.12.2022 ZOBOWI\u0104ZANIA FI<span class=\"_ _1\"></span>NANSOW<span class=\"_ _1\"></span>E<span class=\"ff2\"> </span>Zobowi\u0105zania han<span class=\"_ _1\"></span>dlowe<span class=\"ff1\"> </span>1 533,5 1 423,4 Rozliczenia mi\u0119dzy<span class=\"_ _1\"></span>okresowe bierne<span class=\"ff1\"> </span>94,2 17,9 Pozosta\u0142e zobowi\u0105<span class=\"_ _1\"></span>zania o charakterz<span class=\"_ _1\"></span>e <span class=\"ff1\">finansowym, w tym:<span class=\"_ _1\"></span> </span>620,9 413,8 \u2012<span class=\"ffc\"> <span class=\"ff7\">zobowi\u0105zani<span class=\"_ _1\"></span>a inwestycyjne*<span class=\"ff1\"> </span></span></span>532,5 336,5 \u2012<span class=\"ffc\"> <span class=\"ff7\">zobowi\u0105zani<span class=\"_ _1\"></span>a inne<span class=\"ff1\"> </span></span></span>88,4 77,3 RAZEM<span class=\"fs1\"> </span>2 248,6 1 855,1<span class=\"fs1\"> </span>ZOBOWI\u0104ZANIA NIE<span class=\"_ _1\"></span>FINANS<span class=\"_ _1\"></span>OWE<span class=\"ff2\"> </span>Przychody przys<span class=\"_ _1\"></span>z\u0142ych okres\u00f3w<span class=\"ff1\"> </span>114,1 98,9 Pozosta\u0142e zobowi\u0105<span class=\"_ _1\"></span>zania o charakterz<span class=\"_ _1\"></span>e <span class=\"ff1\">niefinansowym, w t<span class=\"_ _1\"></span>ym: </span>1 357,8 1 098,2 \u2012<span class=\"ffc\"> <span class=\"ff7\">zobowi\u0105zani<span class=\"_ _1\"></span>a z tytu\u0142u ubezpi<span class=\"_ _1\"></span>ecze\u0144 spo\u0142eczny<span class=\"_ _1\"></span>ch i innych podatk\u00f3w<span class=\"ff1\"> </span></span></span>761,6 622,3 \u2012<span class=\"ffc\"> <span class=\"ff7\">zaliczki z tytu\u0142u <span class=\"_ _1\"></span>dostaw<span class=\"ff1\"> </span></span></span>36,0 4,9 \u2012<span class=\"ffc\"> <span class=\"ff1\">wynagrodzenia<span class=\"_ _1\"></span> </span></span>493,7 397,7 \u2012<span class=\"ffc\"> <span class=\"ff7\">pozosta\u0142e<span class=\"ff1\"> </span></span></span>66,5 73,3 RAZEM<span class=\"fs1\"> </span>1 471,9 1 197,1<span class=\"fs1\"> </span>RAZEM <span class=\"ff3\">ZOBOWI\u0104<span class=\"_ _1\"></span>ZANIA HANDLO<span class=\"_ _1\"></span>WE I POZO<span class=\"_ _1\"></span>STA\u0141E ZOBOWI\u0104<span class=\"_ _1\"></span>ZANIA<span class=\"ff2\"> </span></span>3 720,5 3 052,2 w tym: d\u0142ugoterminowe<span class=\"ff1\"> </span>146,3 126,2 kr\u00f3tkoterminowe<span class=\"ff1\"> </span>3 574,2 2 926,0<span class=\"_ _1c\"> </span>*<span class=\"ls6\">   </span> <span class=\"ff5\">Na<span class=\"_ _0\"></span> dzie\u0144 <span class=\"_ _0\"></span>31 gru<span class=\"_ _0\"></span>dnia 202<span class=\"_ _0\"></span>3 roku p<span class=\"_ _0\"></span>ozycja obej<span class=\"_ _0\"></span>muje <span class=\"_ _0\"></span>g\u0142\u00f3wnie zob<span class=\"_ _0\"></span>owi\u0105zania z <span class=\"_ _0\"></span>tytu\u0142u z<span class=\"_ _0\"></span>akupu <span class=\"_ _9\"></span>przeno\u015bnik\u00f3w ta\u015bm<span class=\"_ _0\"></span>owych <span class=\"_ _0\"></span>w wysoko\u015bci<span class=\"_ _0\"></span> 82,0 ml<span class=\"_ _0\"></span>n P<span class=\"_ _0\"></span>LN, modernizacji<span class=\"_ _0\"></span> baterii <span class=\"_ _0\"></span>koksowniczej <span class=\"_ _0\"></span>nr <span class=\"_ _0\"></span>4 </span>w <span class=\"_ _9\"></span>wysok<span class=\"_ _0\"></span>o\u015bci <span class=\"_ _9\"></span>76,9<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"ls15\">mln</span> </span>PLN <span class=\"_ _b\"> </span>oraz <span class=\"_ _9\"></span>budowy <span class=\"_ _b\"> </span>bloku <span class=\"_ _b\"> </span>energetycz<span class=\"_ _0\"></span>nego <span class=\"_ _9\"></span>EC <span class=\"_ _b\"> </span>Radlin <span class=\"_ _b\"> </span>w <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>wocie <span class=\"_ _9\"></span>1<span class=\"_ _0\"></span>8,4 <span class=\"_ _9\"></span>m<span class=\"_ _0\"></span>ln <span class=\"_ _9\"></span>PL<span class=\"_ _0\"></span>N <span class=\"_ _9\"></span>(n<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>31 <span class=\"_ _b\"> </span>grudnia <span class=\"_ _b\"> </span>2022 <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _b\"> </span>dotyczy <span class=\"_ _9\"></span>zobowi\u0105z<span class=\"_ _0\"></span>a\u0144 <span class=\"_ _9\"></span>z <span class=\"_ _b\"> </span>tytu\u0142u: <span class=\"_ _b\"> </span>mo<span class=\"_ _9\"></span><span class=\"ff4\">dernizacji <span class=\"_ _b\"> </span>baterii </span>koksowniczej nr 4 w kwoci<span class=\"_ _0\"></span>e 45,0 mln P<span class=\"_ _0\"></span>LN, budowy bloku energetyc<span class=\"_ _0\"></span>znego EC Radlin w kw<span class=\"_ _0\"></span>ocie 27,7 mln PLN).<span class=\"_ _0\"></span> Grupa posiada dotacje, w r<span class=\"_ _0\"></span>amach kt\u00f3rych <span class=\"_ _0\"></span>zobowi\u0105zana jest do wykorzystania otrzymanych \u015br<span class=\"_ _0\"></span>odk\u00f3w wy\u0142\u0105cznie na<span class=\"_ _0\"></span><span class=\"ff1\"> </span>reali<span class=\"_ _0\"></span>zacj\u0119 zada\u0144 wskazanych w <span class=\"_ _5\"></span>umowach <span class=\"_ _1\"></span>tych <span class=\"_ _1\"></span>dotacji <span class=\"_ _5\"></span>oraz do <span class=\"_ _5\"></span>spe\u0142nienia <span class=\"_ _1\"></span>okre\u015blonych <span class=\"_ _1\"></span>w<span class=\"ff1\"> </span>umowach <span class=\"_ _5\"></span>warunk\u00f3w. <span class=\"_ _1\"></span>W <span class=\"_ _5\"></span>ci\u0105gu <span class=\"ff1\">2023<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>i <span class=\"ls3\">2022</span> <span class=\"ff7\">roku <span class=\"_ _1\"></span>warunki <span class=\"_ _1\"></span>te <span class=\"_ _5\"></span>by\u0142y spe\u0142nione. <span class=\"_ _5\"></span>Kwota <span class=\"_ _5\"></span>dotacji </span></span>uj\u0119ta w wyniku finansowym zosta\u0142a wykazana w N<span class=\"_ _1\"></span>ocie 4.3.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-533": {
   "value": "31.12.2023 31.12.2022 ZOBOWI\u0104ZANIA FI<span class=\"_ _1\"></span>NANSOW<span class=\"_ _1\"></span>E<span class=\"ff2\"> </span>Zobowi\u0105zania han<span class=\"_ _1\"></span>dlowe<span class=\"ff1\"> </span>1 533,5 1 423,4 Rozliczenia mi\u0119dzy<span class=\"_ _1\"></span>okresowe bierne<span class=\"ff1\"> </span>94,2 17,9 Pozosta\u0142e zobowi\u0105<span class=\"_ _1\"></span>zania o charakterz<span class=\"_ _1\"></span>e <span class=\"ff1\">finansowym, w tym:<span class=\"_ _1\"></span> </span>620,9 413,8 \u2012<span class=\"ffc\"> <span class=\"ff7\">zobowi\u0105zani<span class=\"_ _1\"></span>a inwestycyjne*<span class=\"ff1\"> </span></span></span>532,5 336,5 \u2012<span class=\"ffc\"> <span class=\"ff7\">zobowi\u0105zani<span class=\"_ _1\"></span>a inne<span class=\"ff1\"> </span></span></span>88,4 77,3 RAZEM<span class=\"fs1\"> </span>2 248,6 1 855,1<span class=\"fs1\"> </span>ZOBOWI\u0104ZANIA NIE<span class=\"_ _1\"></span>FINANS<span class=\"_ _1\"></span>OWE<span class=\"ff2\"> </span>Przychody przys<span class=\"_ _1\"></span>z\u0142ych okres\u00f3w<span class=\"ff1\"> </span>114,1 98,9 Pozosta\u0142e zobowi\u0105<span class=\"_ _1\"></span>zania o charakterz<span class=\"_ _1\"></span>e <span class=\"ff1\">niefinansowym, w t<span class=\"_ _1\"></span>ym: </span>1 357,8 1 098,2 \u2012<span class=\"ffc\"> <span class=\"ff7\">zobowi\u0105zani<span class=\"_ _1\"></span>a z tytu\u0142u ubezpi<span class=\"_ _1\"></span>ecze\u0144 spo\u0142eczny<span class=\"_ _1\"></span>ch i innych podatk\u00f3w<span class=\"ff1\"> </span></span></span>761,6 622,3 \u2012<span class=\"ffc\"> <span class=\"ff7\">zaliczki z tytu\u0142u <span class=\"_ _1\"></span>dostaw<span class=\"ff1\"> </span></span></span>36,0 4,9 \u2012<span class=\"ffc\"> <span class=\"ff1\">wynagrodzenia<span class=\"_ _1\"></span> </span></span>493,7 397,7 \u2012<span class=\"ffc\"> <span class=\"ff7\">pozosta\u0142e<span class=\"ff1\"> </span></span></span>66,5 73,3 RAZEM<span class=\"fs1\"> </span>1 471,9 1 197,1<span class=\"fs1\"> </span>RAZEM <span class=\"ff3\">ZOBOWI\u0104<span class=\"_ _1\"></span>ZANIA HANDLO<span class=\"_ _1\"></span>WE I POZO<span class=\"_ _1\"></span>STA\u0141E ZOBOWI\u0104<span class=\"_ _1\"></span>ZANIA<span class=\"ff2\"> </span></span>3 720,5 3 052,2 w tym: d\u0142ugoterminowe<span class=\"ff1\"> </span>146,3 126,2 kr\u00f3tkoterminowe<span class=\"ff1\"> </span>3 574,2 2 926,0<span class=\"_ _1c\"> </span> *<span class=\"ls6\">   </span> <span class=\"ff5\">Na<span class=\"_ _0\"></span> dzie\u0144 <span class=\"_ _0\"></span>31 gru<span class=\"_ _0\"></span>dnia 202<span class=\"_ _0\"></span>3 roku p<span class=\"_ _0\"></span>ozycja obej<span class=\"_ _0\"></span>muje <span class=\"_ _0\"></span>g\u0142\u00f3wnie zob<span class=\"_ _0\"></span>owi\u0105zania z <span class=\"_ _0\"></span>tytu\u0142u z<span class=\"_ _0\"></span>akupu <span class=\"_ _9\"></span>przeno\u015bnik\u00f3w ta\u015bm<span class=\"_ _0\"></span>owych <span class=\"_ _0\"></span>w wysoko\u015bci<span class=\"_ _0\"></span> 82,0 ml<span class=\"_ _0\"></span>n P<span class=\"_ _0\"></span>LN, modernizacji<span class=\"_ _0\"></span> baterii <span class=\"_ _0\"></span>koksowniczej <span class=\"_ _0\"></span>nr <span class=\"_ _0\"></span>4 </span>w <span class=\"_ _9\"></span>wysok<span class=\"_ _0\"></span>o\u015bci <span class=\"_ _9\"></span>76,9<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"ls15\">mln</span> </span>PLN <span class=\"_ _b\"> </span>oraz <span class=\"_ _9\"></span>budowy <span class=\"_ _b\"> </span>bloku <span class=\"_ _b\"> </span>energetycz<span class=\"_ _0\"></span>nego <span class=\"_ _9\"></span>EC <span class=\"_ _b\"> </span>Radlin <span class=\"_ _b\"> </span>w <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>wocie <span class=\"_ _9\"></span>1<span class=\"_ _0\"></span>8,4 <span class=\"_ _9\"></span>m<span class=\"_ _0\"></span>ln <span class=\"_ _9\"></span>PL<span class=\"_ _0\"></span>N <span class=\"_ _9\"></span>(n<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>31 <span class=\"_ _b\"> </span>grudnia <span class=\"_ _b\"> </span>2022 <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _b\"> </span>dotyczy <span class=\"_ _9\"></span>zobowi\u0105z<span class=\"_ _0\"></span>a\u0144 <span class=\"_ _9\"></span>z <span class=\"_ _b\"> </span>tytu\u0142u: <span class=\"_ _b\"> </span>mo<span class=\"_ _9\"></span><span class=\"ff4\">dernizacji <span class=\"_ _b\"> </span>baterii </span>koksowniczej nr 4 w kwoci<span class=\"_ _0\"></span>e 45,0 mln P<span class=\"_ _0\"></span>LN, budowy bloku energetyc<span class=\"_ _0\"></span>znego EC Radlin w kw<span class=\"_ _0\"></span>ocie 27,7 mln PLN).<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentContractsLiabilitiesExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-506": {
   "value": "31.12.2023 31.12.2022 ZOBOWI\u0104ZANIA FI<span class=\"_ _1\"></span>NANSOW<span class=\"_ _1\"></span>E<span class=\"ff2\"> </span>Zobowi\u0105zania han<span class=\"_ _1\"></span>dlowe<span class=\"ff1\"> </span>1 533,5 1 423,4 Rozliczenia mi\u0119dzy<span class=\"_ _1\"></span>okresowe bierne<span class=\"ff1\"> </span>94,2 17,9 Pozosta\u0142e zobowi\u0105<span class=\"_ _1\"></span>zania o charakterz<span class=\"_ _1\"></span>e <span class=\"ff1\">finansowym, w tym:<span class=\"_ _1\"></span> </span>620,9 413,8 \u2012<span class=\"ffc\"> <span class=\"ff7\">zobowi\u0105zani<span class=\"_ _1\"></span>a inwestycyjne*<span class=\"ff1\"> </span></span></span>532,5 336,5 \u2012<span class=\"ffc\"> <span class=\"ff7\">zobowi\u0105zani<span class=\"_ _1\"></span>a inne<span class=\"ff1\"> </span></span></span>88,4 77,3 RAZEM<span class=\"fs1\"> </span>2 248,6 1 855,1<span class=\"fs1\"> </span>ZOBOWI\u0104ZANIA NIE<span class=\"_ _1\"></span>FINANS<span class=\"_ _1\"></span>OWE<span class=\"ff2\"> </span>Przychody przys<span class=\"_ _1\"></span>z\u0142ych okres\u00f3w<span class=\"ff1\"> </span>114,1 98,9 Pozosta\u0142e zobowi\u0105<span class=\"_ _1\"></span>zania o charakterz<span class=\"_ _1\"></span>e <span class=\"ff1\">niefinansowym, w t<span class=\"_ _1\"></span>ym: </span>1 357,8 1 098,2 \u2012<span class=\"ffc\"> <span class=\"ff7\">zobowi\u0105zani<span class=\"_ _1\"></span>a z tytu\u0142u ubezpi<span class=\"_ _1\"></span>ecze\u0144 spo\u0142eczny<span class=\"_ _1\"></span>ch i innych podatk\u00f3w<span class=\"ff1\"> </span></span></span>761,6 622,3 \u2012<span class=\"ffc\"> <span class=\"ff7\">zaliczki z tytu\u0142u <span class=\"_ _1\"></span>dostaw<span class=\"ff1\"> </span></span></span>36,0 4,9 \u2012<span class=\"ffc\"> <span class=\"ff1\">wynagrodzenia<span class=\"_ _1\"></span> </span></span>493,7 397,7 \u2012<span class=\"ffc\"> <span class=\"ff7\">pozosta\u0142e<span class=\"ff1\"> </span></span></span>66,5 73,3 RAZEM<span class=\"fs1\"> </span>1 471,9 1 197,1<span class=\"fs1\"> </span>RAZEM <span class=\"ff3\">ZOBOWI\u0104<span class=\"_ _1\"></span>ZANIA HANDLO<span class=\"_ _1\"></span>WE I POZO<span class=\"_ _1\"></span>STA\u0141E ZOBOWI\u0104<span class=\"_ _1\"></span>ZANIA<span class=\"ff2\"> </span></span>3 720,5 3 052,2 w tym: d\u0142ugoterminowe<span class=\"ff1\"> </span>146,3 126,2 kr\u00f3tkoterminowe<span class=\"ff1\"> </span>3 574,2 2 926,0<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-20": {
   "value": "31.12.2023 31.12.2022 ZOBOWI\u0104ZANIA FI<span class=\"_ _1\"></span>NANSOW<span class=\"_ _1\"></span>E<span class=\"ff2\"> </span>Zobowi\u0105zania han<span class=\"_ _1\"></span>dlowe<span class=\"ff1\"> </span>1 533,5 1 423,4 Rozliczenia mi\u0119dzy<span class=\"_ _1\"></span>okresowe bierne<span class=\"ff1\"> </span>94,2 17,9 Pozosta\u0142e zobowi\u0105<span class=\"_ _1\"></span>zania o charakterz<span class=\"_ _1\"></span>e <span class=\"ff1\">finansowym, w tym:<span class=\"_ _1\"></span> </span>620,9 413,8 \u2012<span class=\"ffc\"> <span class=\"ff7\">zobowi\u0105zani<span class=\"_ _1\"></span>a inwestycyjne*<span class=\"ff1\"> </span></span></span>532,5 336,5 \u2012<span class=\"ffc\"> <span class=\"ff7\">zobowi\u0105zani<span class=\"_ _1\"></span>a inne<span class=\"ff1\"> </span></span></span>88,4 77,3 RAZEM<span class=\"fs1\"> </span>2 248,6 1 855,1<span class=\"fs1\"> </span>ZOBOWI\u0104ZANIA NIE<span class=\"_ _1\"></span>FINANS<span class=\"_ _1\"></span>OWE<span class=\"ff2\"> </span>Przychody przys<span class=\"_ _1\"></span>z\u0142ych okres\u00f3w<span class=\"ff1\"> </span>114,1 98,9 Pozosta\u0142e zobowi\u0105<span class=\"_ _1\"></span>zania o charakterz<span class=\"_ _1\"></span>e <span class=\"ff1\">niefinansowym, w t<span class=\"_ _1\"></span>ym: </span>1 357,8 1 098,2 \u2012<span class=\"ffc\"> <span class=\"ff7\">zobowi\u0105zani<span class=\"_ _1\"></span>a z tytu\u0142u ubezpi<span class=\"_ _1\"></span>ecze\u0144 spo\u0142eczny<span class=\"_ _1\"></span>ch i innych podatk\u00f3w<span class=\"ff1\"> </span></span></span>761,6 622,3 \u2012<span class=\"ffc\"> <span class=\"ff7\">zaliczki z tytu\u0142u <span class=\"_ _1\"></span>dostaw<span class=\"ff1\"> </span></span></span>36,0 4,9 \u2012<span class=\"ffc\"> <span class=\"ff1\">wynagrodzenia<span class=\"_ _1\"></span> </span></span>493,7 397,7 \u2012<span class=\"ffc\"> <span class=\"ff7\">pozosta\u0142e<span class=\"ff1\"> </span></span></span>66,5 73,3 RAZEM<span class=\"fs1\"> </span>1 471,9 1 197,1<span class=\"fs1\"> </span>RAZEM <span class=\"ff3\">ZOBOWI\u0104<span class=\"_ _1\"></span>ZANIA HANDLO<span class=\"_ _1\"></span>WE I POZO<span class=\"_ _1\"></span>STA\u0141E ZOBOWI\u0104<span class=\"_ _1\"></span>ZANIA<span class=\"ff2\"> </span></span>3 720,5 3 052,2 w tym: d\u0142ugoterminowe<span class=\"ff1\"> </span>146,3 126,2 kr\u00f3tkoterminowe<span class=\"ff1\"> </span>3 574,2 2 926,0<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "NOTY OBJA\u015aN<span class=\"_ _1\"></span>IAJ\u0104CE D<span class=\"_ _1\"></span>O SKONSOLIDOWAN<span class=\"_ _1\"></span>EGO SPR<span class=\"_ _1\"></span>AWOZDANIA<span class=\"_ _1\"></span> Z PRZEP\u0141YW\u00d3W PIEN<span class=\"_ _1\"></span>I\u0118\u017bNYCH<span class=\"ff2\"> </span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>SPRAWOZDANI<span class=\"_ _1\"></span>E Z <span class=\"ff9\">PRZEP\u0141YW\u00d3W PI<span class=\"_ _1\"></span>ENI\u0118\u017bN<span class=\"_ _1\"></span>YCH<span class=\"ffa\"> </span></span>Skonsolidowane spra<span class=\"_ _1\"></span>wozdanie z pr<span class=\"_ _1\"></span>zep\u0142yw\u00f3w pieni\u0119\u017cnyc<span class=\"_ _1\"></span>h sporz\u0105dzane j<span class=\"_ _1\"></span>est metod\u0105 po\u015br<span class=\"_ _1\"></span>edni\u0105.<span class=\"ff4\"> </span>Zap\u0142acone <span class=\"_ _5\"></span>odsetki <span class=\"_ _1\"></span>z <span class=\"_ _5\"></span>tytu\u0142u lea<span class=\"_ _1\"></span>singu <span class=\"_ _5\"></span>oraz kr<span class=\"_ _1\"></span>edyt\u00f3w <span class=\"_ _5\"></span>i po\u017c<span class=\"_ _1\"></span>yczek <span class=\"_ _1\"></span>wykaz<span class=\"_ _1\"></span>uje <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _5\"></span>w pr<span class=\"_ _1\"></span>zep\u0142ywach <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span><span class=\"ff4\"> </span>dzia\u0142alno\u015bci <span class=\"_ _5\"></span>finansowej <span class=\"_ _5\"></span>oraz w <span class=\"_ _5\"></span>przep\u0142ywach <span class=\"_ _5\"></span>z dzia\u0142al<span class=\"_ _1\"></span>no\u015bci <span class=\"_ _5\"></span>inwestycyjnej, je\u017celi podlegaj\u0105 akt<span class=\"_ _1\"></span>ywowaniu jako <span class=\"_ _1\"></span>koszty finansowa<span class=\"_ _1\"></span>nia zewn\u0119trznego.<span class=\"ff4\"> </span>Op\u0142aty  z  tytu\u0142u  lea<span class=\"_ _1\"></span>singu  kr\u00f3tkoterminow<span class=\"_ _1\"></span>ego  i  leasingu  dot<span class=\"_ _1\"></span>ycz\u0105cego  aktyw\u00f3w <span class=\"_ _8\"> </span>o  niskiej  warto\u015bci,  kt\u00f3r<span class=\"_ _1\"></span>e  s\u0105  wy\u0142\u0105czone  z <span class=\"_ _8\"> </span>zak<span class=\"_ _0\"></span>resu  MS<span class=\"ff4\">S<span class=\"_ _0\"></span>F  16,  prezento<span class=\"_ _1\"></span>wane </span>s\u0105<span class=\"ff4 ls0\"> w <span class=\"ff5\">prze<span class=\"_ _1\"></span>p\u0142ywach z dzia\u0142alno<span class=\"_ _1\"></span>\u015bci operacyjnej.<span class=\"_ _1c\"> </span></span></span><span class=\"ff4 ls0\"><span class=\"ff5\"><span class=\"ff4\"> </span></span></span>8.1.<span class=\"ffb ls0\"> <span class=\"ff3\">WP\u0141YWY PIENI\u0118\u017bNE Z DZIA\u0141A<span class=\"_ _0\"></span>LNO\u015aCI OPERACYJNEJ<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>Nota 2023 2022 (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ffa\"> </span>Zysk przed opo<span class=\"_ _1\"></span>datkowaniem 2 874,7 9 459,3 Amortyzacja 4.2 1 729,2 1 512,9 Strata na sprzeda\u017c<span class=\"_ _1\"></span>y rzeczowych akty<span class=\"_ _1\"></span>w\u00f3w trwa\u0142ych<span class=\"ff1\"> </span>4.5 10,6 10,2 Odsetki i udzia\u0142y w <span class=\"_ _1\"></span>zyskach<span class=\"ff1\"> </span>(876,7) (269,8) Zmiana stanu zobo<span class=\"_ _1\"></span>wi\u0105za\u0144 z tytu\u0142u <span class=\"_ _1\"></span>\u015bwiadcze\u0144 pracow<span class=\"_ _1\"></span>niczych<span class=\"ff1\"> </span>163,3 60,1 Zmiana stanu re<span class=\"_ _1\"></span>zerw 107,0 45,8 Zmiana stanu zapa<span class=\"_ _1\"></span>s\u00f3w<span class=\"ff1\"> </span>7.7 (181,8) (337,6) Zmiana stanu nale<span class=\"_ _1\"></span>\u017cno\u015bci handlowy<span class=\"_ _1\"></span>ch oraz pozosta\u0142ych nale<span class=\"_ _1\"></span>\u017cno\u015bci<span class=\"ff1\"> </span>162,0 (127,7) Zmiana stanu zobo<span class=\"_ _1\"></span>wi\u0105za\u0144 handlow<span class=\"_ _1\"></span>ych oraz pozost<span class=\"_ _1\"></span>a\u0142ych zobowi\u0105za\u0144 <span class=\"ff1\"> </span>467,9 494,5 Zmiana stanu poch<span class=\"_ _1\"></span>odnych instrument<span class=\"_ _1\"></span>\u00f3w finansowy<span class=\"_ _1\"></span>ch<span class=\"ff1\"> </span>11,7 (48,6) Odpisy aktualizuj\u0105ce r<span class=\"_ _1\"></span>zeczowe aktyw<span class=\"_ _1\"></span>a trwa\u0142e, warto<span class=\"_ _1\"></span>\u015bci niematerialne, warto\u015b\u0107 fir<span class=\"_ _1\"></span>my oraz prawo <span class=\"ff7\">do u\u017cyt<span class=\"_ _1\"></span>kowania sk\u0142adni<span class=\"_ _1\"></span>ka aktyw\u00f3w<span class=\"ff1\"> </span></span>7.4 226,0 349,8 Transakcje zwi\u0105<span class=\"_ _1\"></span>zane z nieodp\u0142atny<span class=\"_ _1\"></span>m przekazaniem za<span class=\"_ _1\"></span>k\u0142adu g\u00f3rniczeg<span class=\"_ _1\"></span>o OG<span class=\"ls0\"> <span class=\"ff7\">\u201eJastrz\u0119bie</span> <span class=\"ff7 ls4\">III\u201d</span> <span class=\"ls5\">do</span> <span class=\"_ _1\"></span>SRK </span>- (62,8) Pozosta\u0142e przep\u0142yw<span class=\"_ _1\"></span>y<span class=\"ff1\"> </span>12,5 10,1 WP\u0141YWY PIENI<span class=\"_ _1\"></span>\u0118\u017bNE Z DZIA\u0141ALN<span class=\"_ _1\"></span>O\u015aCI OPERA<span class=\"_ _1\"></span>CYJNEJ<span class=\"ff2\"> </span>4 706,4 11<span class=\"ls0\"> 096,2 </span>*<span class=\"ls6\">   </span><span class=\"ff5\">Dane przekszta\u0142c<span class=\"_ _0\"></span>one w zwi\u0105zku z zastos<span class=\"_ _0\"></span>owan\u0105 zmian\u0105 zasad (<span class=\"_ _0\"></span>polityki) rachunkowo\u015bci, k<span class=\"_ _0\"></span>t\u00f3ra zosta\u0142a szerzej <span class=\"_ _0\"></span>opisana w Nocie 2.6.<span class=\"_ _9\"></span></span> Uzgodnienie zmiany stanu zobowi\u0105za\u0144 z tytu\u0142u \u015bwiadcze\u0144 pracowniczych w skonsolidowanym sprawozdaniu z przep\u0142yw\u00f3w pieni\u0119\u017cnych:<span class=\"ff1\"> </span>Nota 2023 2022 Zmiana stanu zobo<span class=\"_ _1\"></span>wi\u0105za\u0144 z tytu\u0142u <span class=\"_ _1\"></span>\u015bwiadcze\u0144 pracow<span class=\"_ _1\"></span>niczych ze skons<span class=\"_ _1\"></span>olidowanego sprawozdania z syt<span class=\"_ _1\"></span>uacji finansowej 7.11 261,4 46,5 Zyski/(straty) akt<span class=\"_ _1\"></span>uarialne uj\u0119te w in<span class=\"_ _1\"></span>nych ca\u0142kowitych dochod<span class=\"_ _1\"></span>ach<span class=\"ff1\"> </span>7.11 (98,1) 13,6 ZMIANA STANU Z<span class=\"_ _1\"></span>OBOWI\u0104ZA\u0143 <span class=\"_ _1\"></span>Z TYTU\u0141U \u015aWIA<span class=\"_ _1\"></span>DCZE\u0143 PRA<span class=\"_ _1\"></span>COWNICZYCH W <span class=\"ff3\">SKONSOLIDOW<span class=\"_ _1\"></span>ANYM SPRA<span class=\"_ _1\"></span>WOZDANIU Z <span class=\"_ _1\"></span>PRZEP\u0141YW\u00d3W <span class=\"_ _1\"></span>PIENI\u0118\u017bNYC<span class=\"_ _1\"></span>H<span class=\"ff2 fs1\"> </span></span>163,3 60,1<span class=\"fs1\"> </span><div class=\"c w8 h4 gsd5e\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h3 y45 ff7 fs1 fc0 sc0 ls0 ws0\">Uzgodnienie zmiany stanu rezerw w skonsolidowanym sprawozdaniu z przep\u0142yw\u00f3w pieni\u0119\u017cnych:<span class=\"ff1\"> </span></div></div><div class=\"c w52 hd7 gsd5f\"><div class=\"t m0 x38 h17 ya0 ff2 fs4 fc2 sc0 ls0 ws0\">Nota </div></div><div class=\"c w70 hd7 gsd60\"><div class=\"t m0 x3e h17 ya0 ff2 fs4 fc0 sc0 ls0 ws0\">2023 </div></div><div class=\"c w74 hd7 gsd61\"><div class=\"t m0 x1d h17 ya0 ff2 fs4 fc0 sc0 ls0 ws0\">2022 </div></div><div class=\"c w51 h6f gsd62\"><div class=\"t m0 x0 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">Zmiana stanu re<span class=\"_ _1\"></span>zerw ze skonsolido<span class=\"_ _1\"></span>wanego sprawozd<span class=\"_ _1\"></span>ania z sytuacji finansow<span class=\"_ _1\"></span>ej </div></div><div class=\"c w52 h6f gsd63\"><div class=\"t m0 x12 h16 y253 ff1 fs4 fc2 sc0 ls0 ws0\">7.12 </div></div><div class=\"c w70 h6f gsd64\"><div class=\"t m0 x72 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">267,9 </div></div><div class=\"c w74 h6f gsd65\"><div class=\"t m0 x1e h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">(3,7) </div></div><div class=\"c w51 h70 gsd66\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Aktualizacja rezerw<span class=\"_ _1\"></span>y na likwidacj<span class=\"_ _1\"></span>\u0119 zak\u0142adu g\u00f3rniczego <span class=\"ff1\"> </span></div></div><div class=\"c w52 h70 gsd67\"><div class=\"t m0 x4c h16 y12 ff1 fs4 fc2 sc0 ls0 ws0\">7.1 </div></div><div class=\"c w70 h70 gsd68\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(160,9) </div></div><div class=\"c w74 h70 gsd69\"><div class=\"t m0 x1e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">49,5 </div></div><div class=\"c w51 hf6 gsd6a\"><div class=\"t m0 x0 h17 ya ff2 fs4 fcb sc0 ls0 ws0\">ZMIANA STANU R<span class=\"_ _1\"></span>EZERW W SKON<span class=\"_ _1\"></span>SOLIDOWAN<span class=\"_ _1\"></span>YM SPRAWOZDANI<span class=\"_ _1\"></span>U Z <span class=\"ff3\">PRZEP\u0141Y<span class=\"_ _1\"></span>W\u00d3W </span></div><div class=\"t m0 x0 h54 y12 ff3 fs4 fcb sc0 ls0 ws0\">PIENI\u0118\u017bNYCH<span class=\"_ _1\"></span><span class=\"ff2 fs1\"> </span></div></div><div class=\"c w70 hf6 gsd6b\"><div class=\"t m0 x72 h17 y2ba ff2 fs4 fcb sc0 ls0 ws0\">107,0 </div></div><div class=\"c w74 hf6 gsd6c\"><div class=\"t m0 x1e h54 y2ba ff2 fs4 fcb sc0 ls0 ws0\">45,8<span class=\"fs1\"> </span></div></div><div class=\"c w8 h4 gsd5e\"><div class=\"t m0 x8 h3 y9d5 ff7 fs1 fc0 sc0 ls0 ws0\">Uzgodnienie zmiany stanu nale\u017cno\u015bci handlowych oraz pozosta\u0142ych nale\u017cno\u015bci w skonsolidowanym sprawozdaniu z przep\u0142yw\u00f3w pieni\u0119\u017cnych:<span class=\"ff1\"> </span></div></div><div class=\"c w52 hd7 gsd6d\"><div class=\"t m0 x38 h17 y388 ff2 fs4 fc2 sc0 ls0 ws0\">Nota </div></div><div class=\"c w70 hd7 gsd6e\"><div class=\"t m0 x3e h17 y388 ff2 fs4 fc0 sc0 ls0 ws0\">2023 </div></div><div class=\"c w74 hd7 gsd6f\"><div class=\"t m0 x1d h17 y388 ff2 fs4 fc0 sc0 ls0 ws0\">2022 </div></div><div class=\"c w51 hbe gsd70\"><div class=\"t m0 x0 h16 y16c ff7 fs4 fc0 sc0 ls0 ws0\">Zmiana stanu nale<span class=\"_ _1\"></span>\u017cno\u015bci handlowy<span class=\"_ _1\"></span>ch oraz pozosta\u0142ych nale<span class=\"_ _1\"></span>\u017cno\u015bci ze skonsolid<span class=\"_ _1\"></span>owanego </div><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">sprawozdania z syt<span class=\"_ _1\"></span>uacji finansowej </div></div><div class=\"c w52 hbe gsd71\"><div class=\"t m0 x4c h16 y2ba ff1 fs4 fc2 sc0 ls0 ws0\">7.8 </div></div><div class=\"c w70 hbe gsd72\"><div class=\"t m0 x72 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">149,1 </div></div><div class=\"c w74 hbe gsd73\"><div class=\"t m0 x33 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">(124,7) </div></div><div class=\"c w51 h70 gsd74\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Zap\u0142acone prowi<span class=\"_ _1\"></span>zje od kredyt\u00f3w i p<span class=\"_ _1\"></span>o\u017cyczek rozliczane w <span class=\"_ _1\"></span>czasie<span class=\"ff1\"> </span></div></div><div class=\"c w70 h70 gsd75\"><div class=\"t m0 x1e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">12,7 </div></div><div class=\"c w74 h70 gsd76\"><div class=\"t m0 x20 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w51 h70 gsd77\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Pozosta\u0142e<span class=\"ff1\"> </span></div></div><div class=\"c w70 h70 gsd78\"><div class=\"t m0 x7b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,2 </div></div><div class=\"c w74 h70 gsd79\"><div class=\"t m0 x1e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(3,0) </div></div><div class=\"c w51 hf6 gsd7a\"><div class=\"t m0 x0 h17 ya ff3 fs4 fcb sc0 ls0 ws0\">ZMIANA STANU N<span class=\"_ _1\"></span>ALE\u017bNO\u015aCI <span class=\"_ _1\"></span>HANDLOWYCH <span class=\"_ _1\"></span>ORAZ POZOST<span class=\"_ _1\"></span>A\u0141YCH NALE\u017bNO\u015aCI </div><div class=\"t m0 x0 h54 y12 ff2 fs4 fcb sc0 ls0 ws0\">W SKONSOLIDOW<span class=\"_ _1\"></span>ANYM SPRA<span class=\"_ _1\"></span>WOZDANIU Z <span class=\"ff3\">PRZE<span class=\"_ _1\"></span>P\u0141YW\u00d3W PIENI<span class=\"_ _1\"></span>\u0118\u017bNYCH<span class=\"ff2 fs1\"> </span></span></div></div><div class=\"c w70 hf6 gsd7b\"><div class=\"t m0 x72 h17 y2ba ff2 fs4 fcb sc0 ls0 ws0\">162,0 </div></div><div class=\"c w74 hf6 gsd7c\"><div class=\"t m0 x33 h54 y2ba ff2 fs4 fcb sc0 ls0 ws0\">(127,7)<span class=\"fs1\"> </span></div></div><div class=\"c w8 h4 gsd5e\"><div class=\"t m0 x8 h3 y9d9 ff7 fs1 fc0 sc0 ls0 ws0\">Uzgodnienie zmiany stanu pochodnych instrument\u00f3w finansowych w skonsolidowanym sprawozda<span class=\"_ _1\"></span>niu z przep\u0142yw\u00f3w pieni\u0119\u017cnych:<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w70 hd7 gsd7d\"><div class=\"t m0 x3e h17 ya0 ff2 fs4 fc0 sc0 ls0 ws0\">2023 </div></div><div class=\"c w74 hd7 gsd7e\"><div class=\"t m0 x1d h17 ya0 ff2 fs4 fc0 sc0 ls0 ws0\">2022 </div></div><div class=\"c w51 h6d gsd7f\"><div class=\"t m0 x0 h16 ya ff1 fs4 fc0 sc0 ls0 ws0\">Zmiana stanu poch<span class=\"_ _1\"></span>odnych <span class=\"ff7\">instrument\u00f3w f<span class=\"_ _1\"></span>inansowych <span class=\"_ _1\"></span>ze skonsolidowa<span class=\"_ _1\"></span>nego sprawozdani<span class=\"_ _1\"></span>a </span></div><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">z sytuacji finansow<span class=\"_ _1\"></span>ej </div></div><div class=\"c w70 h6d gsd80\"><div class=\"t m0 x1e h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">20,7 </div></div><div class=\"c w74 h6d gsd81\"><div class=\"t m0 x72 h16 y26a ff1 fs4 fc0 sc0 ls0 ws0\">(89,8) </div></div><div class=\"c w51 hbe gsd82\"><div class=\"t m0 x0 h16 y9dc ff7 fs4 fc0 sc0 ls0 ws0\">Zyski/(straty) z w<span class=\"_ _1\"></span>yceny instrument\u00f3w z<span class=\"_ _1\"></span>abezpieczaj\u0105cy<span class=\"_ _1\"></span>ch w innych ca\u0142kowity<span class=\"_ _1\"></span>ch dochodach </div><div class=\"t m0 x0 h16 ydc ff7 fs4 fc0 sc0 ls0 ws0\">przeniesione do w<span class=\"_ _1\"></span>yniku finansowego <span class=\"_ _1\"></span>w zwi\u0105zku z reali<span class=\"_ _1\"></span>zacj\u0105 pozycji <span class=\"ff1\">zabezpieczane<span class=\"_ _1\"></span>j </span></div></div><div class=\"c w70 hbe gsd83\"><div class=\"t m0 x1e h16 y693 ff1 fs4 fc0 sc0 ls0 ws0\">(9,0) </div></div><div class=\"c w74 hbe gsd84\"><div class=\"t m0 x1e h16 y693 ff1 fs4 fc0 sc0 ls0 ws0\">41,2 </div></div><div class=\"c w51 hf6 gsd85\"><div class=\"t m0 x0 h17 ya ff3 fs4 fcb sc0 ls0 ws0\">ZMIANA STANU P<span class=\"_ _1\"></span>OCHODNY<span class=\"_ _1\"></span>CH INSTRUMEN<span class=\"_ _1\"></span>T\u00d3W FINANSOWY<span class=\"_ _1\"></span>CH </div><div class=\"t m0 x0 h54 y12 ff2 fs4 fcb sc0 ls0 ws0\">W SKONSOLIDOW<span class=\"_ _1\"></span>ANYM SPRA<span class=\"_ _1\"></span>WOZDANIU Z <span class=\"ff3\">PRZE<span class=\"_ _1\"></span>P\u0141YW\u00d3W PIENI<span class=\"_ _1\"></span>\u0118\u017bNYCH<span class=\"ff2 fs1\"> </span></span></div></div><div class=\"c w70 hf6 gsd86\"><div class=\"t m0 x1e h17 y2ba ff2 fs4 fcb sc0 ls0 ws0\">11,7 </div></div><div class=\"c w74 hf6 gsd87\"><div class=\"t m0 x72 h54 y2ba ff2 fs4 fcb sc0 ls0 ws0\">(48,6)<span class=\"fs1\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-470": {
   "value": "ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>SPRAWOZDANI<span class=\"_ _1\"></span>E Z <span class=\"ff9\">PRZEP\u0141YW\u00d3W PI<span class=\"_ _1\"></span>ENI\u0118\u017bN<span class=\"_ _1\"></span>YCH<span class=\"ffa\"> </span></span>Skonsolidowane spra<span class=\"_ _1\"></span>wozdanie z pr<span class=\"_ _1\"></span>zep\u0142yw\u00f3w pieni\u0119\u017cnyc<span class=\"_ _1\"></span>h sporz\u0105dzane j<span class=\"_ _1\"></span>est metod\u0105 po\u015br<span class=\"_ _1\"></span>edni\u0105.<span class=\"ff4\"> </span>Zap\u0142acone <span class=\"_ _5\"></span>odsetki <span class=\"_ _1\"></span>z <span class=\"_ _5\"></span>tytu\u0142u lea<span class=\"_ _1\"></span>singu <span class=\"_ _5\"></span>oraz kr<span class=\"_ _1\"></span>edyt\u00f3w <span class=\"_ _5\"></span>i po\u017c<span class=\"_ _1\"></span>yczek <span class=\"_ _1\"></span>wykaz<span class=\"_ _1\"></span>uje <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _5\"></span>w pr<span class=\"_ _1\"></span>zep\u0142ywach <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span><span class=\"ff4\"> </span>dzia\u0142alno\u015bci <span class=\"_ _5\"></span>finansowej <span class=\"_ _5\"></span>oraz w <span class=\"_ _5\"></span>przep\u0142ywach <span class=\"_ _5\"></span>z dzia\u0142al<span class=\"_ _1\"></span>no\u015bci <span class=\"_ _5\"></span>inwestycyjnej, je\u017celi podlegaj\u0105 akt<span class=\"_ _1\"></span>ywowaniu jako <span class=\"_ _1\"></span>koszty finansowa<span class=\"_ _1\"></span>nia zewn\u0119trznego.<span class=\"ff4\"> </span>Op\u0142aty  z  tytu\u0142u  lea<span class=\"_ _1\"></span>singu  kr\u00f3tkoterminow<span class=\"_ _1\"></span>ego  i  leasingu  dot<span class=\"_ _1\"></span>ycz\u0105cego  aktyw\u00f3w <span class=\"_ _8\"> </span>o  niskiej  warto\u015bci,  kt\u00f3r<span class=\"_ _1\"></span>e  s\u0105  wy\u0142\u0105czone  z <span class=\"_ _8\"> </span>zak<span class=\"_ _0\"></span>resu  MS<span class=\"ff4\">S<span class=\"_ _0\"></span>F  16,  prezento<span class=\"_ _1\"></span>wane </span>s\u0105<span class=\"ff4 ls0\"> w <span class=\"ff5\">prze<span class=\"_ _1\"></span>p\u0142ywach z dzia\u0142alno<span class=\"_ _1\"></span>\u015bci operacyjnej.<span class=\"_ _1c\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-507": {
   "value": "<div class=\"c w8 h4 gsd89\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h11 y19f ff2 fs5 fc1 sc0 ls7 ws0\">9.<span class=\"ffb ls0\"> <span class=\"_ _a\"> </span><span class=\"ff3\">NOTY OBJA\u015aN<span class=\"_ _1\"></span>IAJ\u0104CE D<span class=\"_ _1\"></span>O INSTRUMEN<span class=\"_ _1\"></span>T\u00d3W FINANSOWYC<span class=\"_ _1\"></span>H<span class=\"ff2\"> </span></span></span></div></div><div class=\"c wbd h68 gsd8a\"><div class=\"t m0 x2 h17 y34c ff3 fs4 fce sc0 ls0 ws0\">ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span></div></div><div class=\"c w8 h4 gsd89\"><div class=\"t m0 x8 h73 y3bf ffa fs4 fc0 sc0 ls0 ws0\">INSTRUMENTY <span class=\"_ _1\"></span>FINANSOWE </div><div class=\"t m0 x8 h10 y3c0 ff5 fs4 fc0 sc0 ls0 ws0\">Grupa posiada nast\u0119<span class=\"_ _1\"></span>puj\u0105ce kategorie in<span class=\"_ _1\"></span>strument\u00f3w fin<span class=\"_ _1\"></span>ansowych:<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h16 y9c0 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">instrumenty wyc<span class=\"_ _1\"></span>eniane w zamort<span class=\"_ _1\"></span>yzowanym koszcie </span></span></div><div class=\"t m0 x8 h16 y351 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">instrumenty wyc<span class=\"_ _1\"></span>eniane w warto\u015b<span class=\"_ _1\"></span>ci godziwej prze<span class=\"_ _1\"></span>z wynik finansowy<span class=\"ff4\"> </span></span></span></div><div class=\"t m0 x8 h16 y352 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">instrumenty zab<span class=\"_ _1\"></span>ezpieczaj\u0105ce (opis <span class=\"_ _1\"></span>zasad rachunko<span class=\"_ _1\"></span>wo\u015bci dotycz\u0105cy<span class=\"_ _1\"></span>ch zabezpiecze\u0144 prz<span class=\"_ _1\"></span>edstawiono w <span class=\"_ _1\"></span>Nocie 9.4).<span class=\"ff4\"> </span></span></span></div><div class=\"t m0 x8 h10 y85e ff5 fs4 fc0 sc0 ls0 ws0\">Klasyfikacj\u0119 <span class=\"_ _0\"></span>instrum<span class=\"_ _1\"></span>ent\u00f3w <span class=\"_ _0\"></span>finansowych okre\u015bla <span class=\"_ _0\"></span>Zarz\u0105d J<span class=\"_ _0\"></span>SW. K<span class=\"_ _0\"></span>lasyfikacj<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>aktyw\u00f3w fina<span class=\"_ _0\"></span>nsowych uzale\u017cniona <span class=\"_ _0\"></span>jest od<span class=\"_ _0\"></span> modelu <span class=\"_ _0\"></span>biznesowego za<span class=\"_ _0\"></span>rz\u0105dzania aktywami </div><div class=\"t m0 x8 h10 y3a0 ff5 fs4 fc0 sc0 ls0 ws0\">finansowymi or<span class=\"_ _1\"></span>az chara<span class=\"_ _1\"></span>kterystyki umo<span class=\"_ _1\"></span>wnych przep\u0142y<span class=\"_ _1\"></span>w\u00f3w pieni<span class=\"_ _1\"></span>\u0119\u017cnych (t<span class=\"_ _1\"></span>est SPPI) <span class=\"_ _1\"></span>sk\u0142adnika a<span class=\"_ _1\"></span>ktyw\u00f3w finans<span class=\"_ _1\"></span>owych. Kl<span class=\"_ _1\"></span>asyfikacja <span class=\"_ _1\"></span>akty<span class=\"_ _0\"></span>w\u00f3w fi<span class=\"ff4\">nansowyc<span class=\"_ _1\"></span>h dokonywan<span class=\"_ _1\"></span>a </span></div><div class=\"t m0 x8 h10 y125 ff4 fs4 fc0 sc0 ls0 ws0\">jest w <span class=\"ff5\">momencie poc<span class=\"_ _1\"></span>z\u0105tkowego uj\u0119<span class=\"_ _1\"></span>cia i mo\u017ce by\u0107 zmieni<span class=\"_ _1\"></span>ona jedynie w<span class=\"_ _1\"></span>\u00f3wczas, gdy zmi<span class=\"_ _1\"></span>eni si\u0119 biznesowy <span class=\"_ _1\"></span>model zarz\u0105dzania <span class=\"_ _1\"></span>aktywami finans<span class=\"ff4\">owymi. </span></span></div><div class=\"t m0 x8 h10 y355 ff5 fs4 fc0 sc0 ls0 ws0\">Klasyfikacja aktyw<span class=\"_ _1\"></span>\u00f3w i zobowi\u0105z<span class=\"_ _1\"></span>a\u0144 finansowych do po<span class=\"_ _1\"></span>szczeg\u00f3lnych kate<span class=\"_ _1\"></span>gorii:<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h73 y5f0 ffa fs4 fc0 sc0 ls0 ws0\">(a) Instrumenty wy<span class=\"_ _1\"></span>ceniane w zam<span class=\"_ _1\"></span>ortyzowanym koszcie </div><div class=\"t m0 x8 h73 y328 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Grupa <span class=\"_ _9\"></span>jako <span class=\"_ _0\"></span><span class=\"ffa\">aktywa</span> <span class=\"_ _9\"></span><span class=\"ff5\">wyce<span class=\"_ _1\"></span>niane <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>zamortyzowanym <span class=\"_ _0\"></span>koszcie <span class=\"_ _9\"></span>klasyfikuje <span class=\"_ _0\"></span>g\u0142\u00f3wnie: <span class=\"_ _9\"></span>nale<span class=\"_ _1\"></span>\u017cno\u015bci <span class=\"_ _9\"></span>handl<span class=\"_ _1\"></span>owe <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _9\"></span>FIZ, <span class=\"_ _0\"></span>lokaty <span class=\"_ _9\"></span>bankowe, <span class=\"_ _0\"></span>\u015brodki <span class=\"_ _9\"></span>pieni\u0119\u017cn<span class=\"ff4\">e<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>ich </span></span></span></span></div><div class=\"t m0 x53 h10 y9dd ff4 fs4 fc0 sc0 ls0 ws0\">ekwiwalenty.<span class=\"_ _1c\"> </span> </div><div class=\"t m0 x8 h73 y5f2 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Grupa  jako  <span class=\"ff9\">zobowi\u0105z<span class=\"_ _1\"></span>ania<span class=\"ff4\">  finansowe  wyceniane  w <span class=\"_ _8\"> </span>zamortyzo<span class=\"ff5\">wanym  koszcie  klasyfikuje  g\u0142\u00f3w<span class=\"_ _1\"></span>nie:  zobowi\u0105zani<span class=\"_ _1\"></span>e  handlowe  oraz  poz<span class=\"_ _1\"></span>osta\u0142e  zobowi\u0105zani<span class=\"_ _1\"></span>a </span></span></span></span></span></div><div class=\"t m0 x53 h10 y150 ff4 fs4 fc0 sc0 ls0 ws0\">o <span class=\"ff5\">charakterze finan<span class=\"_ _1\"></span>sowym, zobowi\u0105<span class=\"_ _1\"></span>zania FIZ, kredyty i p<span class=\"_ _1\"></span>o\u017cyczki.<span class=\"_ _1c\"> </span></span><span class=\"ff5\"><span class=\"ff4\"> </span></span></div><div class=\"t m0 x8 h10 y9ba ff4 fs4 fc0 sc0 ls0 ws0\">(b) <span class=\"ff5\">Instrumenty wy<span class=\"_ _1\"></span>ceniane w warto\u015b<span class=\"_ _1\"></span>ci godziwej prze<span class=\"_ _1\"></span>z wynik finansowy<span class=\"ff4\"> </span></span></div><div class=\"t m0 x8 h73 y9d8 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Grupa <span class=\"_ _b\"> </span>klasyfikuje <span class=\"_ _b\"> </span>do  <span class=\"ff9\">a<span class=\"_ _1\"></span>ktyw\u00f3w <span class=\"_ _b\"> </span><span class=\"ff4\">wycenian<span class=\"ff5\">ych <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>warto\u015bci <span class=\"_ _b\"> </span>g<span class=\"_ _0\"></span>odziwej <span class=\"_ _b\"> </span>przez <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span>ynik <span class=\"_ _8\"> </span>fi<span class=\"_ _1\"></span>nansowy: <span class=\"_ _b\"> </span>instrumenty <span class=\"_ _b\"> </span>pochodne <span class=\"_ _8\"> </span>niew<span class=\"_ _1\"></span>yznaczone <span class=\"_ _b\"></span>dla <span class=\"_ _b\"> </span>c<span class=\"_ _0\"></span>el\u00f3w <span class=\"_ _b\"> </span>rachunkowo\u015bci </span></span></span></span></span></div><div class=\"t m0 x53 h10 y794 ff5 fs4 fc0 sc0 ls0 ws0\">zabezpiecze\u0144, u<span class=\"_ _1\"></span>dzia\u0142y i akcje w je<span class=\"_ _1\"></span>dnostkach <span class=\"_ _1\"></span>pozosta\u0142ych, inw<span class=\"_ _1\"></span>estycje w port<span class=\"_ _1\"></span>fel aktyw\u00f3w <span class=\"_ _1\"></span>FIZ (listy zastaw<span class=\"_ _1\"></span>ne, d\u0142u\u017cne papier<span class=\"_ _1\"></span>y warto\u015bciowe, instrumenty poc<span class=\"ff4\">hodn<span class=\"_ _1\"></span>e).<span class=\"_ _1c\"> </span></span><span class=\"ff4\"> </span></div><div class=\"t m0 x8 h17 y5f7 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0 ls9\">Do<span class=\"ff1 ls0\"> <span class=\"ff9\">zobowi\u0105za\u0144<span class=\"ff2\"> <span class=\"ff5\">wycenianych <span class=\"_ _0\"></span>w warto\u015bci <span class=\"_ _0\"></span>godziwej przez <span class=\"_ _0\"></span>wynik finansowy <span class=\"_ _0\"></span>Grupa klasyfikuje <span class=\"_ _0\"></span>zobowi\u0105zani<span class=\"_ _1\"></span>a z<span class=\"_ _0\"></span> tytu\u0142u <span class=\"_ _0\"></span>instrument\u00f3w pochodnych niewyzn<span class=\"_ _9\"></span><span class=\"ff4\">aczo<span class=\"_ _1\"></span>nych </span></span></span></span></span></span></span></div><div class=\"t m0 x53 h10 y48e ff4 fs4 fc0 sc0 ls0 ws0\">dla <span class=\"ff5\">cel\u00f3w rachunko<span class=\"_ _1\"></span>wo\u015bci zabezpiec<span class=\"_ _1\"></span>ze\u0144.<span class=\"_ _1c\"> </span></span><span class=\"ff5\"><span class=\"ff4\"> </span></span></div><div class=\"t m0 x8 h10 y9de ff4 fs4 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c wbd h68 gsd8b\"><div class=\"t m0 x2 h17 y34c ff3 fs4 fce sc0 ls0 ws0\">ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w8 h4 gsd89\"><div class=\"t m0 x8 h73 y86 ff9 fs4 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 godziwa i<span class=\"_ _1\"></span>nstrument\u00f3w fina<span class=\"_ _1\"></span>nsowych<span class=\"ffa\"> </span></div><div class=\"t m0 x8 h10 y88 ff5 fs4 fc0 sc0 ls0 ws0\">Warto<span class=\"_ _1\"></span>\u015b\u0107 <span class=\"_ _5\"></span>godziw<span class=\"_ _1\"></span>\u0105 <span class=\"_ _1\"></span>instr<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>\u00f3w <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nans<span class=\"_ _1\"></span>owyc<span class=\"_ _1\"></span>h, <span class=\"_ _5\"></span>dla <span class=\"_ _1\"></span>kt\u00f3r<span class=\"_ _1\"></span>ych <span class=\"_ _5\"></span>nie <span class=\"_ _5\"></span>istnieje<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>akt<span class=\"_ _1\"></span>ywny<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ryn<span class=\"_ _1\"></span>ek <span class=\"_ _5\"></span>ustala <span class=\"_ _5\"></span>si\u0119 <span class=\"_ _5\"></span>wykorzyst<span class=\"_ _1\"></span>uj<span class=\"_ _1\"></span>\u0105c <span class=\"_ _1\"></span>odp<span class=\"_ _1\"></span>owie<span class=\"_ _1\"></span>dni<span class=\"_ _1\"></span>e t<span class=\"_ _1\"></span>ech<span class=\"_ _1\"></span>nik<span class=\"ff4\">i <span class=\"_ _5\"></span>wyceny.<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>Przy <span class=\"_ _5\"></span>doborze <span class=\"_ _5\"></span>odpowi<span class=\"_ _1\"></span>edni<span class=\"_ _1\"></span>ch </span></div><div class=\"t m0 x8 h10 y9df ff5 fs4 fc0 sc0 ls0 ws0\">meto<span class=\"_ _1\"></span>d i <span class=\"_ _5\"></span>za\u0142o\u017c<span class=\"_ _1\"></span>e\u0144 <span class=\"_ _1\"></span>do <span class=\"_ _5\"></span>wyceny <span class=\"_ _5\"></span>Grupa <span class=\"_ _5\"></span>kieruj<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _5\"></span>profesj<span class=\"_ _1\"></span>onal<span class=\"_ _1\"></span>nym <span class=\"_ _5\"></span>os\u0105dem. <span class=\"_ _5\"></span>Dane <span class=\"_ _1\"></span>wej<span class=\"_ _1\"></span>\u015bciow<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>do <span class=\"_ _5\"></span>stosowa<span class=\"_ _1\"></span>nych <span class=\"_ _5\"></span>metod <span class=\"_ _5\"></span>wyceny <span class=\"_ _5\"></span>stanowi\u0105 <span class=\"_ _5\"></span>obszar <span class=\"_ _5\"></span>istot<span class=\"_ _1\"></span>nych <span class=\"_ _5\"></span>szacunk<span class=\"_ _1\"></span>\u00f3w. <span class=\"_ _5\"></span>Metody<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h10 y9bd ff5 fs4 fc0 sc0 ls0 ws0\">ustal<span class=\"_ _1\"></span>ani<span class=\"_ _1\"></span>a war<span class=\"_ _1\"></span>to\u015b<span class=\"_ _1\"></span>ci god<span class=\"_ _1\"></span>ziwe<span class=\"_ _1\"></span>j s\u0105 <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>zedst<span class=\"_ _1\"></span>awion<span class=\"_ _1\"></span>e w N<span class=\"_ _1\"></span>oci<span class=\"_ _1\"></span>e 9.2.<span class=\"_ _1c\"> </span><span class=\"_ _1\"></span><span class=\"ff4\"> </span></div><div class=\"t m0 x8 h3 y9e0 ff1 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 h45 y79c ff2 fs7 fc2 sc0 ls8 ws0\">9.1.<span class=\"ffb ls0\"> <span class=\"ff3\">KATEGORIE I KLASY IN<span class=\"_ _0\"></span>STRUMENT\u00d3W FINAN<span class=\"_ _0\"></span>SOWYCH <span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x8 h54 y9e1 ff2 fs1 fc1 sc0 ls0 ws0\">AKTYWA FINANSOWE  </div></div><div class=\"c w15e h105 gsd8c\"><div class=\"t m0 x4 h17 y438 ff3 fs4 fc0 sc0 ls0 ws0\">Klasy instrume<span class=\"_ _1\"></span>nt\u00f3w finansowy<span class=\"_ _1\"></span>ch<span class=\"ff1\"> </span></div></div><div class=\"c w83 h105 gsd8d\"><div class=\"t m0 x65 h17 y438 ff2 fs4 fc2 sc0 ls0 ws0\">Nota </div></div><div class=\"c w15f h70 gsd8e\"><div class=\"t m0 x37 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">Kategor<span class=\"ff3\">ie instrum<span class=\"_ _1\"></span>ent\u00f3w finansow<span class=\"_ _1\"></span>ych<span class=\"ff2\"> </span></span></div></div><div class=\"c w160 h105 gsd8f\"><div class=\"t m0 x36 h17 y438 ff2 fs4 fc0 sc0 ls0 ws0\">Razem </div></div><div class=\"c w13 h106 gsd90\"><div class=\"t m0 x4 h17 y282 ff2 fs4 fc0 sc0 ls0 ws0\">Zamortyzowany </div><div class=\"t m0 x42 h17 y2ba ff2 fs4 fc0 sc0 ls0 ws0\">koszt </div></div><div class=\"c w161 h106 gsd91\"><div class=\"t m0 x65 h17 y640 ff3 fs4 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 godziwa<span class=\"ff2\"> </span></div><div class=\"t m0 x0 h17 y16c ff2 fs4 fc0 sc0 ls0 ws0\">rozliczana prze<span class=\"_ _1\"></span>z wynik </div><div class=\"t m0 x41 h17 y253 ff2 fs4 fc0 sc0 ls0 ws0\">finansowy </div></div><div class=\"c w108 h106 gsd92\"><div class=\"t m0 xb h17 y282 ff2 fs4 fc0 sc0 ls0 ws0\">Instrumenty </div><div class=\"t m0 x2e h17 y2ba ff3 fs4 fc0 sc0 ls0 ws0\">zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span></div></div><div class=\"c w15e hda gsd93\"><div class=\"t m0 x0 h17 y2a5 ff3 fs4 fc0 sc0 ls0 ws0\">NA DZIE\u0143 31 G<span class=\"_ _1\"></span>RUDNIA 2023<span class=\"ff2\"> </span></div></div><div class=\"c w15e hc5 gsd94\"><div class=\"t m0 x0 h16 y253 ff7 fs4 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci FIZ<span class=\"ff1\"> </span></div></div><div class=\"c w83 hc5 gsd95\"><div class=\"t m0 x12 h16 y253 ff1 fs4 fc2 sc0 ls0 ws0\">7.5 </div></div><div class=\"c w13 hc5 gsd96\"><div class=\"t m0 x36 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">0,2 </div></div><div class=\"c w161 hc5 gsd97\"><div class=\"t m0 x72 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w108 hc5 gsd98\"><div class=\"t m0 x1e h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w160 hc5 gsd99\"><div class=\"t m0 x1b h17 y253 ff2 fs4 fc0 sc0 ls0 ws0\">0,2 </div></div><div class=\"c w15e h1f gsd9a\"><div class=\"t m0 x65 h10 y12 ff5 fs4 fc0 sc0 ls0 ws0\">warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span></div></div><div class=\"c w13 h1f gsd9b\"><div class=\"t m0 x36 h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">0,2 </div></div><div class=\"c w161 h1f gsd9c\"><div class=\"t m0 x72 h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w108 h1f gsd9d\"><div class=\"t m0 x1e h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w160 h1f gsd9e\"><div class=\"t m0 x1b h73 y12 ffa fs4 fc0 sc0 ls0 ws0\">0,2 </div></div><div class=\"c w15e h22 gsd9f\"><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Listy zastawne </div></div><div class=\"c w83 h22 gsda0\"><div class=\"t m0 x12 h16 y12 ff1 fs4 fc2 sc0 ls0 ws0\">7.5 </div></div><div class=\"c w13 h22 gsda1\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w161 h22 gsda2\"><div class=\"t m0 x35 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">203,9 </div></div><div class=\"c w108 h22 gsda3\"><div class=\"t m0 x1e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w160 h22 gsda4\"><div class=\"t m0 x34 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">203,9 </div></div><div class=\"c w15e h1f gsda5\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">D\u0142u\u017cne papiery warto<span class=\"_ _1\"></span>\u015bciowe<span class=\"ff1\"> </span></div></div><div class=\"c w83 h1f gsda6\"><div class=\"t m0 x12 h16 y12 ff1 fs4 fc2 sc0 ls0 ws0\">7.5 </div></div><div class=\"c w13 h1f gsda7\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w161 h1f gsda8\"><div class=\"t m0 x3f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">7 213,3 </div></div><div class=\"c w108 h1f gsda9\"><div class=\"t m0 x1e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w160 h1f gsdaa\"><div class=\"t m0 x1 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">7 213,3 </div></div><div class=\"c w15e h1f gsdab\"><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Instrumenty pocho<span class=\"_ _1\"></span>dne FIZ </div></div><div class=\"c w83 h1f gsdac\"><div class=\"t m0 x12 h16 y12 ff1 fs4 fc2 sc0 ls0 ws0\">7.5 </div></div><div class=\"c w13 h1f gsdad\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w161 h1f gsdae\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">57,0 </div></div><div class=\"c w108 h1f gsdaf\"><div class=\"t m0 x1e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w160 h1f gsdb0\"><div class=\"t m0 x33 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">57,0 </div></div><div class=\"c w15e h1f gsdb1\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">\u015arodki pieni\u0119\u017cne i <span class=\"_ _1\"></span>ich ekwiwalenty <span class=\"_ _1\"></span>FIZ<span class=\"ff1\"> </span></div></div><div class=\"c w83 h1f gsdb2\"><div class=\"t m0 x12 h16 y12 ff1 fs4 fc2 sc0 ls0 ws0\">7.5 </div></div><div class=\"c w13 h1f gsdb3\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">1,6 </div></div><div class=\"c w161 h1f gsdb4\"><div class=\"t m0 x72 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w108 h1f gsdb5\"><div class=\"t m0 x1e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w160 h1f gsdb6\"><div class=\"t m0 x1b h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">1,6 </div></div><div class=\"c w15e hc5 gsdb7\"><div class=\"t m0 x65 h10 y253 ff5 fs4 fc0 sc0 ls0 ws0\">warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span></div></div><div class=\"c w13 hc5 gsdb8\"><div class=\"t m0 x36 h10 y253 ff4 fs4 fc0 sc0 ls0 ws0\">1,6 </div></div><div class=\"c w161 hc5 gsdb9\"><div class=\"t m0 x72 h10 y253 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w108 hc5 gsdba\"><div class=\"t m0 x1e h10 y253 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w160 hc5 gsdbb\"><div class=\"t m0 x1b h73 y253 ffa fs4 fc0 sc0 ls0 ws0\">1,6 </div></div><div class=\"c w15e h1f gsdbc\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Udzia\u0142y w innych je<span class=\"_ _1\"></span>dnostkach<span class=\"ff1\"> </span></div></div><div class=\"c w13 h1f gsdbd\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w161 h1f gsdbe\"><div class=\"t m0 x34 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,1 </div></div><div class=\"c w108 h1f gsdbf\"><div class=\"t m0 x1e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w160 h1f gsdc0\"><div class=\"t m0 x1b h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">0,1 </div></div><div class=\"c w15e h1f gsdc1\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci handlo<span class=\"_ _1\"></span>we<span class=\"ff1\"> </span></div></div><div class=\"c w83 h1f gsdc2\"><div class=\"t m0 x12 h16 y12 ff1 fs4 fc2 sc0 ls0 ws0\">7.8 </div></div><div class=\"c w13 h1f gsdc3\"><div class=\"t m0 x45 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">1 400,7 </div></div><div class=\"c w161 h1f gsdc4\"><div class=\"t m0 x72 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w108 h1f gsdc5\"><div class=\"t m0 x1e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w160 h1f gsdc6\"><div class=\"t m0 x1 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">1 400,7 </div></div><div class=\"c w15e h1f gsdc7\"><div class=\"t m0 x65 h10 y12 ff5 fs4 fc0 sc0 ls0 ws0\">warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span></div></div><div class=\"c w13 h1f gsdc8\"><div class=\"t m0 x45 h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">1 470,3 </div></div><div class=\"c w161 h1f gsdc9\"><div class=\"t m0 x72 h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w108 h1f gsdca\"><div class=\"t m0 x1e h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w160 h1f gsdcb\"><div class=\"t m0 x1 h73 y12 ffa fs4 fc0 sc0 ls0 ws0\">1 470,3 </div></div><div class=\"c w15e h1f gsdcc\"><div class=\"t m0 x65 h10 y12 ff5 fs4 fc0 sc0 ls0 ws0\">odpisy aktualizuj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff4\"> </span></div></div><div class=\"c w13 h1f gsdcd\"><div class=\"t m0 xba h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">(69,6) </div></div><div class=\"c w161 h1f gsdce\"><div class=\"t m0 x72 h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w108 h1f gsdcf\"><div class=\"t m0 x1e h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w160 h1f gsdd0\"><div class=\"t m0 x36 h73 y12 ffa fs4 fc0 sc0 ls0 ws0\">(69,6) </div></div><div class=\"c w15e h1f gsdd1\"><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Pochodne instrument<span class=\"_ _1\"></span>y finansowe </div></div><div class=\"c w83 h1f gsdd2\"><div class=\"t m0 x12 h16 y12 ff1 fs4 fc2 sc0 ls0 ws0\">9.4 </div></div><div class=\"c w13 h1f gsdd3\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w161 h1f gsdd4\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">11,7 </div></div><div class=\"c w108 h1f gsdd5\"><div class=\"t m0 x2a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">16,0 </div></div><div class=\"c w160 h1f gsdd6\"><div class=\"t m0 x33 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">27,7<span class=\"_ _1c\"> </span> </div></div>D\u0142ugoterminowe nale<span class=\"_ _1\"></span>\u017cno\u015bci finansowe<span class=\"_ _1\"></span><span class=\"ff1\"> </span>7.6 3,1 - - 3,1 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>3,1 - - 3,1 \u015arodki pieni\u0119\u017cne i <span class=\"_ _1\"></span>ich ekwiwalenty *<span class=\"ff1\"> </span>7.6, 7.9 3 120,1 - - 3 120,1 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>3 120,9 - - 3 120,9 odpisy aktualizuj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff4\"> </span>(0,8) - - (0,8) RAZEM 4 525,7 7 486,0 16,0 12<span class=\"ls0\"> 027,7<span class=\"_ _1c\"> </span></span><div class=\"c w8 h4 gsdf9\"><div class=\"t m0 x8 h9 y37a ff4 fs2 fc0 sc0 ls0 ws0\">*<span class=\"ls6\">     </span><span class=\"ff5\">Pozycj<span class=\"_ _0\"></span>a obejmuje r\u00f3wnie\u017c \u015brodki<span class=\"_ _0\"></span> zgromadzone w celu <span class=\"_ _0\"></span>finansowania<span class=\"_ _0\"></span> likwidacji zak\u0142adu g\u00f3r<span class=\"_ _0\"></span>niczego (\u015arodki pieni\u0119\u017cn<span class=\"_ _0\"></span>e i ich ekwiwalenty FLZG<span class=\"_ _0\"></span>) <span class=\"_ _0\"></span></span>- Nota 7.6.<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 h3 y9f4 ff7 fs1 fc0 sc0 ls0 ws0\">\u017baden z istotnych nieprzeterminowanych sk\u0142adnik\u00f3w aktyw\u00f3w finansow<span class=\"_ _1\"></span>ych nie by\u0142 renegocjowany w ci\u0105gu ostatniego roku. <span class=\"_ _0\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w162 h108 gsdfa\"><div class=\"t m0 x4 h17 y9ed ff3 fs4 fc0 sc0 ls0 ws0\">Klasy instrume<span class=\"_ _1\"></span>nt\u00f3w finansowy<span class=\"_ _1\"></span>ch<span class=\"ff2\"> </span></div></div><div class=\"c w163 h108 gsdfb\"><div class=\"t m0 x1a h17 y9ed ff2 fs4 fc2 sc0 ls0 ws0\">Nota<span class=\"fc0\"> </span></div></div><div class=\"c w164 h78 gsdfc\"><div class=\"t m0 x1b h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">Kateg<span class=\"ff3\">orie instrum<span class=\"_ _1\"></span>ent\u00f3w finans<span class=\"_ _1\"></span>owych<span class=\"ff2\"> </span></span></div></div><div class=\"c w165 h108 gsdfd\"><div class=\"t m0 x29 h17 y9ed ff2 fs4 fc0 sc0 ls0 ws0\">Razem </div></div><div class=\"c w166 h48 gsdfe\"><div class=\"t m0 x4 h17 y793 ff2 fs4 fc0 sc0 ls0 ws0\">Zamortyzowany </div><div class=\"t m0 x41 h17 y26a ff2 fs4 fc0 sc0 ls0 ws0\">koszt </div></div><div class=\"c w78 h48 gsdff\"><div class=\"t m0 x38 h17 y16d ff3 fs4 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 godziwa<span class=\"ff2\"> </span></div><div class=\"t m0 x4 h17 ya ff2 fs4 fc0 sc0 ls0 ws0\">rozliczana prze<span class=\"_ _1\"></span>z wynik </div><div class=\"t m0 x50 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">finansowy </div></div><div class=\"c w167 h48 gse00\"><div class=\"t m0 xb h17 y793 ff2 fs4 fc0 sc0 ls0 ws0\">Instrumenty </div><div class=\"t m0 x2e h17 y26a ff3 fs4 fc0 sc0 ls0 ws0\">zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span></div></div><div class=\"c w162 hda gse01\"><div class=\"t m0 x0 h17 yfd ff3 fs4 fc0 sc0 ls0 ws0\">NA DZIE\u0143 31 G<span class=\"_ _1\"></span>RUDNIA 2022<span class=\"ff2\"> </span></div></div><div class=\"c w162 h1f gse02\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci FIZ<span class=\"ff1\"> </span></div></div><div class=\"c w163 h1f gse03\"><div class=\"t m0 x2e h16 y12 ff1 fs4 fc2 sc0 ls0 ws0\">7.5 </div></div><div class=\"c w166 h1f gse04\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">2,7 </div></div><div class=\"c w78 h1f gse05\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w167 h1f gse06\"><div class=\"t m0 x3c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w165 h1f gse07\"><div class=\"t m0 x1b h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">2,7 </div></div><div class=\"c w162 hc5 gse08\"><div class=\"t m0 x65 h10 y253 ff5 fs4 fc0 sc0 ls0 ws0\">warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span></div></div><div class=\"c w166 hc5 gse09\"><div class=\"t m0 x29 h10 y253 ff4 fs4 fc0 sc0 ls0 ws0\">2,7 </div></div><div class=\"c w78 hc5 gse0a\"><div class=\"t m0 x1d h10 y253 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w167 hc5 gse0b\"><div class=\"t m0 x3c h10 y253 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w165 hc5 gse0c\"><div class=\"t m0 x1b h73 y253 ffa fs4 fc0 sc0 ls0 ws0\">2,7 </div></div><div class=\"c w162 h1f gse0d\"><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Listy zastawne </div></div><div class=\"c w163 h1f gse0e\"><div class=\"t m0 x2e h16 y12 ff1 fs4 fc2 sc0 ls0 ws0\">7.5 </div></div><div class=\"c w166 h1f gse0f\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w78 h1f gse10\"><div class=\"t m0 x34 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">60,0 </div></div><div class=\"c w167 h1f gse11\"><div class=\"t m0 x3c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w165 h1f gse12\"><div class=\"t m0 x33 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">60,0 </div></div><div class=\"c w162 h1f gse13\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">D\u0142u\u017cne papiery warto<span class=\"_ _1\"></span>\u015bciowe<span class=\"ff1\"> </span></div></div><div class=\"c w163 h1f gse14\"><div class=\"t m0 x2e h16 y12 ff1 fs4 fc2 sc0 ls0 ws0\">7.5 </div></div><div class=\"c w166 h1f gse15\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w78 h1f gse16\"><div class=\"t m0 xba h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">6 994,4 </div></div><div class=\"c w167 h1f gse17\"><div class=\"t m0 x3c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w165 h1f gse18\"><div class=\"t m0 x1 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">6 994,4 </div></div><div class=\"c w162 h76 gse19\"><div class=\"t m0 x0 h16 y16c ff1 fs4 fc0 sc0 ls0 ws0\">Instrumenty pocho<span class=\"_ _1\"></span>dne (niewystand<span class=\"_ _1\"></span>aryzowane </div><div class=\"t m0 x0 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">instrumenty pocho<span class=\"_ _1\"></span>dne <span class=\"ff7\">\u2013</span> swap procent<span class=\"_ _1\"></span>owy (IRS) w PLN)<span class=\"_ _1\"></span> </div></div><div class=\"c w163 h76 gse1a\"><div class=\"t m0 x2e h16 y16c ff1 fs4 fc2 sc0 ls0 ws0\">7.5 </div></div><div class=\"c w166 h76 gse1b\"><div class=\"t m0 x33 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w78 h76 gse1c\"><div class=\"t m0 x34 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">72,0 </div></div><div class=\"c w167 h76 gse1d\"><div class=\"t m0 x3c h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w165 h76 gse1e\"><div class=\"t m0 x33 h17 y2ba ff2 fs4 fc0 sc0 ls0 ws0\">72,0 </div></div><div class=\"c w162 h1f gse1f\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">\u015arodki pieni\u0119\u017cne i <span class=\"_ _1\"></span>ich ekwiwalenty <span class=\"_ _1\"></span>FIZ<span class=\"ff1\"> </span></div></div><div class=\"c w163 h1f gse20\"><div class=\"t m0 x2e h16 y12 ff1 fs4 fc2 sc0 ls0 ws0\">7.5 </div></div><div class=\"c w166 h1f gse21\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">2,1 </div></div><div class=\"c w78 h1f gse22\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w167 h1f gse23\"><div class=\"t m0 x3c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w165 h1f gse24\"><div class=\"t m0 x1b h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">2,1 </div></div><div class=\"c w162 h1f gse25\"><div class=\"t m0 x65 h10 y12 ff5 fs4 fc0 sc0 ls0 ws0\">warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span></div></div><div class=\"c w166 h1f gse26\"><div class=\"t m0 x29 h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">2,1 </div></div><div class=\"c w78 h1f gse27\"><div class=\"t m0 x1d h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w167 h1f gse28\"><div class=\"t m0 x3c h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w165 h1f gse29\"><div class=\"t m0 x1b h73 y12 ffa fs4 fc0 sc0 ls0 ws0\">2,1 </div></div><div class=\"c w162 h1f gse2a\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Udzia\u0142y w innych je<span class=\"_ _1\"></span>dnostkach<span class=\"ff1\"> </span></div></div><div class=\"c w166 h1f gse2b\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w78 h1f gse2c\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,1 </div></div><div class=\"c w167 h1f gse2d\"><div class=\"t m0 x3c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w165 h1f gse2e\"><div class=\"t m0 x1b h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">0,1 </div></div><div class=\"c w162 h22 gse2f\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">D\u0142ugoterminowe nale<span class=\"_ _1\"></span>\u017cno\u015bci finansowe<span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w166 h22 gse30\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">3,1 </div></div><div class=\"c w78 h22 gse31\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w167 h22 gse32\"><div class=\"t m0 x3c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w165 h22 gse33\"><div class=\"t m0 x1b h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">3,1 </div></div><div class=\"c w162 h1f gse34\"><div class=\"t m0 x65 h10 y12 ff5 fs4 fc0 sc0 ls0 ws0\">warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span></div></div><div class=\"c w166 h1f gse35\"><div class=\"t m0 x29 h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">3,1 </div></div><div class=\"c w78 h1f gse36\"><div class=\"t m0 x1d h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w167 h1f gse37\"><div class=\"t m0 x3c h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w165 h1f gse38\"><div class=\"t m0 x1b h73 y12 ffa fs4 fc0 sc0 ls0 ws0\">3,1 </div></div><div class=\"c w162 hc5 gse39\"><div class=\"t m0 x0 h16 y253 ff7 fs4 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci handlo<span class=\"_ _1\"></span>we<span class=\"ff1\"> </span></div></div><div class=\"c w163 hc5 gse3a\"><div class=\"t m0 x2e h16 y253 ff1 fs4 fc2 sc0 ls0 ws0\">7.8 </div></div><div class=\"c w166 hc5 gse3b\"><div class=\"t m0 x8f h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">1 715,7 </div></div><div class=\"c w78 hc5 gse3c\"><div class=\"t m0 x1d h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w167 hc5 gse3d\"><div class=\"t m0 x3c h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w165 hc5 gse3e\"><div class=\"t m0 x1 h17 y253 ff2 fs4 fc0 sc0 ls0 ws0\">1 715,7 </div></div><div class=\"c w162 h1f gse3f\"><div class=\"t m0 x65 h10 y12 ff5 fs4 fc0 sc0 ls0 ws0\">warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span></div></div><div class=\"c w166 h1f gse40\"><div class=\"t m0 x8f h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">1 768,3 </div></div><div class=\"c w78 h1f gse41\"><div class=\"t m0 x1d h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w167 h1f gse42\"><div class=\"t m0 x3c h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w165 h1f gse43\"><div class=\"t m0 x1 h73 y12 ffa fs4 fc0 sc0 ls0 ws0\">1 768,3 </div></div><div class=\"c w162 h1f gse44\"><div class=\"t m0 x65 h10 y12 ff5 fs4 fc0 sc0 ls0 ws0\">odpisy aktualizuj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff4\"> </span></div></div><div class=\"c w166 h1f gse45\"><div class=\"t m0 x24 h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">(52,6) </div></div><div class=\"c w78 h1f gse46\"><div class=\"t m0 x1d h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w167 h1f gse47\"><div class=\"t m0 x3c h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w165 h1f gse48\"><div class=\"t m0 x36 h73 y12 ffa fs4 fc0 sc0 ls0 ws0\">(52,6) </div></div><div class=\"c w162 h1f gse49\"><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Pochodne instrument<span class=\"_ _1\"></span>y finansowe </div></div><div class=\"c w163 h1f gse4a\"><div class=\"t m0 x2e h16 y12 ff1 fs4 fc2 sc0 ls0 ws0\">9.4 </div></div><div class=\"c w166 h1f gse4b\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w78 h1f gse4c\"><div class=\"t m0 x34 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">16,5 </div></div><div class=\"c w167 h1f gse4d\"><div class=\"t m0 x1c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">27,3 </div></div><div class=\"c w165 h1f gse4e\"><div class=\"t m0 x33 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">43,8 </div></div><div class=\"c w162 h1f gse4f\"><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Lokaty bankowe </div></div><div class=\"c w166 h1f gse50\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">3,1 </div></div><div class=\"c w78 h1f gse51\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w167 h1f gse52\"><div class=\"t m0 x3c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w165 h1f gse53\"><div class=\"t m0 x1b h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">3,1 </div></div><div class=\"c w162 h1f gse54\"><div class=\"t m0 x65 h10 y12 ff5 fs4 fc0 sc0 ls0 ws0\">warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span></div></div><div class=\"c w166 h1f gse55\"><div class=\"t m0 x29 h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">3,1 </div></div><div class=\"c w78 h1f gse56\"><div class=\"t m0 x1d h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w167 h1f gse57\"><div class=\"t m0 x3c h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w165 h1f gse58\"><div class=\"t m0 x1b h73 y12 ffa fs4 fc0 sc0 ls0 ws0\">3,1 </div></div><div class=\"c w162 hc5 gse59\"><div class=\"t m0 x0 h16 y253 ff7 fs4 fc0 sc0 ls0 ws0\">\u015arodki pieni\u0119\u017cne i <span class=\"_ _1\"></span>ich ekwiwalenty *<span class=\"ff1\"> </span></div></div><div class=\"c waf hc5 gse5a\"><div class=\"t m0 x1a h16 y253 ff1 fs4 fc2 sc0 ls0 ws0\">7.6, 7.9<span class=\"fc0\"> </span></div></div><div class=\"c w168 hc5 gse5b\"><div class=\"t m0 x43 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">5 243,6 </div></div><div class=\"c w78 hc5 gse5c\"><div class=\"t m0 x1d h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w167 hc5 gse5d\"><div class=\"t m0 x3c h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w165 hc5 gse5e\"><div class=\"t m0 x1 h17 y253 ff2 fs4 fc0 sc0 ls0 ws0\">5 243,6 </div></div><div class=\"c w162 h1f gse5f\"><div class=\"t m0 x65 h10 y12 ff5 fs4 fc0 sc0 ls0 ws0\">warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span></div></div><div class=\"c w166 h1f gse60\"><div class=\"t m0 x8f h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">5 245,1 </div></div><div class=\"c w78 h1f gse61\"><div class=\"t m0 x1d h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w167 h1f gse62\"><div class=\"t m0 x3c h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w165 h1f gse63\"><div class=\"t m0 x1 h73 y12 ffa fs4 fc0 sc0 ls0 ws0\">5 245,1 </div></div><div class=\"c w162 h1f gse64\"><div class=\"t m0 x65 h10 y12 ff5 fs4 fc0 sc0 ls0 ws0\">odpisy aktualizuj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff4\"> </span></div></div><div class=\"c w166 h1f gse65\"><div class=\"t m0 x35 h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">(1,5) </div></div><div class=\"c w78 h1f gse66\"><div class=\"t m0 x1d h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w167 h1f gse67\"><div class=\"t m0 x3c h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w165 h1f gse68\"><div class=\"t m0 x1c h73 y12 ffa fs4 fc0 sc0 ls0 ws0\">(1,5) </div></div><div class=\"c w162 h26 gse69\"><div class=\"t m0 x0 h17 y21e ff2 fs4 fc0 sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w166 h26 gse6a\"><div class=\"t m0 x8f h17 y21e ff2 fs4 fc0 sc0 ls0 ws0\">6 970,3 </div></div><div class=\"c w78 h26 gse6b\"><div class=\"t m0 xba h17 y21e ff2 fs4 fc0 sc0 ls0 ws0\">7 143,0 </div></div><div class=\"c w167 h26 gse6c\"><div class=\"t m0 x1c h17 y21e ff2 fs4 fc0 sc0 ls0 ws0\">27,3 </div></div><div class=\"c w165 h26 gse6d\"><div class=\"t m0 x24 h17 y21e ff2 fs4 fc0 sc0 ls5 ws0\">14<span class=\"ls0\"> 140,6</span><span class=\"ls0\"> </span></div></div><div class=\"c w8 h4 gsdf9\"><div class=\"t m0 x8 h9 y239 ff4 fs2 fc0 sc0 ls0 ws0\">*<span class=\"ls6\">   </span><span class=\"ff5\">Pozycja obejmuje<span class=\"_ _0\"></span> r\u00f3wnie\u017c \u015brodki zgroma<span class=\"_ _0\"></span>dzone w celu finansowani<span class=\"_ _0\"></span>a likwidacji zak\u0142adu g\u00f3rniczego (\u015aro<span class=\"_ _0\"></span>dki pieni\u0119\u017cne i ich ekwi<span class=\"_ _0\"></span>wal<span class=\"_ _0\"></span></span>e<span class=\"_ _0\"></span>nty FLZG) - Nota<span class=\"_ _0\"></span> 7.6.<span class=\"_ _1c\"> </span></div><div class=\"t m0 x8 h54 ya01 ff3 fs1 fc1 sc0 ls0 ws0\">ZOBOWI\u0104ZANIA FINANSOWE <span class=\"ff2\"> </span></div></div><div class=\"c w135 h109 gse6e\"><div class=\"t m0 x4 h17 y4d1 ff3 fs4 fc0 sc0 ls0 ws0\">Klasy instrume<span class=\"_ _1\"></span>nt\u00f3w <span class=\"ff2\">finansowych </span></div></div><div class=\"c wec h109 gse6f\"><div class=\"t m0 x1a h17 y4d1 ff2 fs4 fc2 sc0 ls0 ws0\">Nota </div></div><div class=\"c w169 h70 gse70\"><div class=\"t m0 x2b h17 y12 ff3 fs4 fc0 sc0 ls0 ws0\">Kategorie instrum<span class=\"_ _1\"></span>ent\u00f3w finans<span class=\"_ _1\"></span>owych<span class=\"ff2\"> </span></div></div><div class=\"c w92 h109 gse71\"><div class=\"t m0 x36 h17 y4d1 ff2 fs4 fc0 sc0 ls0 ws0\">Razem </div></div><div class=\"c w97 h10a gse72\"><div class=\"t m0 x2 h17 ya02 ff2 fs4 fc0 sc0 ls0 ws0\">Zamortyzowany<span class=\"_ _1\"></span> </div><div class=\"t m0 x50 h17 y90d ff2 fs4 fc0 sc0 ls0 ws0\">koszt </div></div><div class=\"c wa9 h10a gse73\"><div class=\"t m0 x92 h17 ya03 ff3 fs4 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 godziwa<span class=\"ff2\"> </span></div><div class=\"t m0 x4 h17 ya04 ff2 fs4 fc0 sc0 ls0 ws0\">rozliczana prze<span class=\"_ _1\"></span>z </div><div class=\"t m0 x92 h17 yfd ff2 fs4 fc0 sc0 ls0 ws0\">wynik finansowy </div></div><div class=\"c w92 h10a gse74\"><div class=\"t m0 x4c h17 ya02 ff2 fs4 fc0 sc0 ls0 ws0\">Instrumenty </div><div class=\"t m0 x1a h17 y90d ff3 fs4 fc0 sc0 ls0 ws0\">zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span></div></div><div class=\"c w4b h10a gse75\"><div class=\"t m0 x16 h17 ya02 ff2 fs4 fc0 sc0 ls0 ws0\">Poza zakresem </div><div class=\"t m0 xb h17 y90d ff2 fs4 fc0 sc0 ls0 ws0\">MSSF 9 </div></div><div class=\"c w135 hfd gse76\"><div class=\"t m0 x0 h17 y268 ff3 fs4 fc0 sc0 ls0 ws0\">NA DZIE\u0143 31 G<span class=\"_ _1\"></span>RUDNIA 2023<span class=\"ff2\"> </span></div></div><div class=\"c w135 h70 gse77\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Kredyty i po\u017cycz<span class=\"_ _1\"></span>ki<span class=\"ff1\"> </span></div></div><div class=\"c wec h70 gse78\"><div class=\"t m0 x2e h16 y12 ff1 fs4 fc2 sc0 ls0 ws0\">6.1 </div></div><div class=\"c w97 h70 gse79\"><div class=\"t m0 x42 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">1 261,7 </div></div><div class=\"c wa9 h70 gse7a\"><div class=\"t m0 x47 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w92 h70 gse7b\"><div class=\"t m0 x41 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">156,5 </div></div><div class=\"c w4b h70 gse7c\"><div class=\"t m0 xba h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w92 h70 gse7d\"><div class=\"t m0 x1 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">1 418,2 </div></div><div class=\"c w135 h70 gse7e\"><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Pochodne instrument<span class=\"_ _1\"></span>y finansowe </div></div><div class=\"c wec h70 gse7f\"><div class=\"t m0 x2e h16 y12 ff1 fs4 fc2 sc0 ls0 ws0\">9.4 </div></div><div class=\"c w97 h70 gse80\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wa9 h70 gse81\"><div class=\"t m0 x45 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">1,4 </div></div><div class=\"c w92 h70 gse82\"><div class=\"t m0 x8f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">3,8 </div></div><div class=\"c w4b h70 gse83\"><div class=\"t m0 xba h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w92 h70 gse84\"><div class=\"t m0 x1b h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">5,2 </div></div><div class=\"c w135 h70 gse85\"><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Instrumenty pocho<span class=\"_ _1\"></span>dne FIZ </div></div><div class=\"c wec h70 gse86\"><div class=\"t m0 x2e h16 y12 ff1 fs4 fc2 sc0 ls0 ws0\">7.5 </div></div><div class=\"c w97 h70 gse87\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wa9 h70 gse88\"><div class=\"t m0 x45 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">9,7 </div></div><div class=\"c w92 h70 gse89\"><div class=\"t m0 x52 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4b h70 gse8a\"><div class=\"t m0 xba h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w92 h70 gse8b\"><div class=\"t m0 x1b h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">9,7<span class=\"_ _1c\"> </span> </div></div><div class=\"c w135 h106 gse8d\"><div class=\"t m0 x0 h16 y640 ff7 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u transakcji prz<span class=\"_ _1\"></span>y </div><div class=\"t m0 x0 h16 y16c ff7 fs4 fc0 sc0 ls0 ws0\">zobowi\u0105zaniu si<span class=\"_ _1\"></span>\u0119 Funduszu do odk<span class=\"_ _1\"></span>upu </div><div class=\"t m0 x0 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">(transakcje Sell Bu<span class=\"_ _1\"></span>y Back) </div></div><div class=\"c wec h106 gse8e\"><div class=\"t m0 x2e h16 y16c ff1 fs4 fc2 sc0 ls0 ws0\">7.5 </div></div><div class=\"c w97 h106 gse8f\"><div class=\"t m0 x42 h16 y16c ff1 fs4 fc0 sc0 ls0 ws0\">1 796,6 </div></div><div class=\"c wa9 h106 gse90\"><div class=\"t m0 x47 h16 y16c ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w92 h106 gse91\"><div class=\"t m0 x52 h16 y16c ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4b h106 gse92\"><div class=\"t m0 xba h16 y16c ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w92 h106 gse93\"><div class=\"t m0 x1 h17 y16c ff2 fs4 fc0 sc0 ls0 ws0\">1 796,6 </div></div><div class=\"c w135 h70 gse94\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Pozosta\u0142e zobowi\u0105<span class=\"_ _1\"></span>zania FIZ<span class=\"ff1\"> </span></div></div><div class=\"c wec h70 gse95\"><div class=\"t m0 x2e h16 y12 ff1 fs4 fc2 sc0 ls0 ws0\">7.5 </div></div><div class=\"c w97 h70 gse96\"><div class=\"t m0 x8f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">103,7 </div></div><div class=\"c wa9 h70 gse97\"><div class=\"t m0 x47 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w92 h70 gse98\"><div class=\"t m0 x52 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4b h70 gse99\"><div class=\"t m0 xba h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w92 h70 gse9a\"><div class=\"t m0 x34 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">103,7 </div></div><div class=\"c w135 h70 gse9b\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u leasingu <span class=\"ff1\"> </span></div></div><div class=\"c wec h70 gse9c\"><div class=\"t m0 x2e h16 y12 ff1 fs4 fc2 sc0 ls0 ws0\">6.2 </div></div><div class=\"c w97 h70 gse9d\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wa9 h70 gse9e\"><div class=\"t m0 x47 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w92 h70 gse9f\"><div class=\"t m0 x52 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4b h70 gsea0\"><div class=\"t m0 x43 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">640,3 </div></div><div class=\"c w92 h70 gsea1\"><div class=\"t m0 x34 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">640,3 </div></div><div class=\"c w135 h66 gsea2\"><div class=\"t m0 x0 h16 y16c ff7 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zania han<span class=\"_ _1\"></span>dlowe oraz po<span class=\"_ _1\"></span>zosta\u0142e </div><div class=\"t m0 x0 h16 y253 ff7 fs4 fc0 sc0 ls0 ws0\">zobowi\u0105zania o<span class=\"ff1\"> chara<span class=\"_ _1\"></span>kterze finansow<span class=\"_ _1\"></span>ym </span></div></div><div class=\"c wec h66 gsea3\"><div class=\"t m0 x28 h16 y2ba ff1 fs4 fc2 sc0 ls0 ws0\">7.13 </div></div><div class=\"c w97 h66 gsea4\"><div class=\"t m0 x42 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">2 248,6 </div></div><div class=\"c wa9 h66 gsea5\"><div class=\"t m0 x47 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w92 h66 gsea6\"><div class=\"t m0 x52 h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4b h66 gsea7\"><div class=\"t m0 xba h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w92 h66 gsea8\"><div class=\"t m0 x1 h17 y2ba ff2 fs4 fc0 sc0 ls0 ws0\">2 248,6 </div></div><div class=\"c w135 h40 gsea9\"><div class=\"t m0 x0 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w97 h40 gseaa\"><div class=\"t m0 x42 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">5 410,6 </div></div><div class=\"c wa9 h40 gseab\"><div class=\"t m0 x17 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">11,1 </div></div><div class=\"c w92 h40 gseac\"><div class=\"t m0 x41 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">160,3 </div></div><div class=\"c w4b h40 gsead\"><div class=\"t m0 x43 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">640,3 </div></div><div class=\"c w92 h40 gseae\"><div class=\"t m0 x1 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">6 222,3<span class=\"_ _1c\"> </span> </div></div>Klasy instrume<span class=\"_ _1\"></span>nt\u00f3w finansowy<span class=\"_ _1\"></span>ch<span class=\"ff2\"> </span>Nota Kategorie instrum<span class=\"_ _1\"></span>ent\u00f3w finans<span class=\"_ _1\"></span>owych<span class=\"ff2\"> </span>Razem Zamortyzowany<span class=\"_ _1\"></span> koszt Warto\u015b\u0107 godziwa<span class=\"ff2\"> </span>rozliczana prze<span class=\"_ _1\"></span>z wynik finansowy Instrumenty zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span>Poza zakresem MSSF 9 NA DZIE\u0143 31 G<span class=\"_ _1\"></span>RUDNIA 2022<span class=\"ff2\"> </span>Kredyty i po\u017cycz<span class=\"_ _1\"></span>ki<span class=\"ff1\"> </span>6.1 1 075,9 - 218,1 - 1 294,0 Pochodne instrument<span class=\"_ _1\"></span>y finansowe 9.4 - 0,6 - - 0,6 Instrumenty pochodn<span class=\"_ _1\"></span>e FIZ - 1,3 - - 1,3 Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u transakcji prz<span class=\"_ _1\"></span>y zobowi\u0105zaniu si<span class=\"_ _1\"></span>\u0119 Funduszu do odk<span class=\"_ _1\"></span>upu (transakcje Sell Bu<span class=\"_ _1\"></span>y Back) 7.5 2 078,6 - - - 2 078,6 Zobowi\u0105zania FIZ <span class=\"_ _1\"></span>z tytu\u0142u nabyt<span class=\"_ _1\"></span>ych aktyw\u00f3w<span class=\"ff1\"> </span>7.5 78,7 - - - 78,7 Pozosta\u0142e zobowi\u0105<span class=\"_ _1\"></span>zania FIZ<span class=\"ff1\"> </span>7.5 79,0 - - - 79,0 Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u leasingu <span class=\"ff1\"> </span>6.2 - - - 581,8 581,8 Zobowi\u0105zania han<span class=\"_ _1\"></span>dlowe oraz po<span class=\"_ _1\"></span>zosta\u0142e zobowi\u0105zania o<span class=\"ff1\"> chara<span class=\"_ _1\"></span>kterze finansow<span class=\"_ _1\"></span>ym </span>7.13 1 855,1 - - - 1 855,1 RAZEM<span class=\"fs1\"> </span>5 167,3 1,9 218,1 581,8 5 969,1 Na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>grudnia <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>az <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>dzie\u0144 31 <span class=\"_ _0\"></span>grudnia <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>022 <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>warto\u015b\u0107 <span class=\"_ _9\"></span>godziwa aktyw\u00f3w <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>zobowi\u0105za\u0144 <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>nansowych <span class=\"_ _0\"></span>wycenianych <span class=\"_ _0\"></span>wed\u0142ug zamortyzowanego <span class=\"_ _8\"> </span>kosztu  (za <span class=\"_ _8\"> </span>wyj\u0105t<span class=\"_ _0\"></span>kiem  kredyt\u00f3w<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>i  po\u017cyczek) <span class=\"_ _8\"> </span>nie  odb<span class=\"_ _1\"></span>iega <span class=\"_ _e\"> </span>istotnie <span class=\"_ _e\"> </span>od<span class=\"_ _0\"></span><span class=\"ff1\"> </span>ich  w<span class=\"_ _1\"></span>arto\u015bci  ksi\u0119gowej. <span class=\"_ _8\"> </span>Warto\u015b\u0107  godziwa <span class=\"_ _8\"> </span>kredyt\u00f3w i <span class=\"ff7\">po\u017cyczek zosta\u0142a ujawniona w</span> Nocie 9.2.<span class=\"_ _1c\"> </span>9.2.<span class=\"ffb ls0\"> <span class=\"ff3\">HIERARCHIA WARTO\u015aCI GO<span class=\"_ _0\"></span>DZIWEJ<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>HIERARCHIA W<span class=\"_ _1\"></span>ARTO\u015aCI GODZIW<span class=\"_ _1\"></span>EJ<span class=\"ffa\"> </span>Instrumenty <span class=\"_ _9\"></span>finansowe <span class=\"_ _9\"></span>wyceniane <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>skonsolidowanym <span class=\"_ _9\"></span>sprawo<span class=\"_ _1\"></span>zdaniu <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>sytuacji <span class=\"_ _9\"></span>fin<span class=\"_ _0\"></span>ansowej <span class=\"_ _9\"></span>wed\u0142ug <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>godziwej <span class=\"_ _9\"></span>s\u0105<span class=\"_ _0\"></span><span class=\"ff4\"> </span>analizowane <span class=\"_ _9\"></span>pod <span class=\"_ _9\"></span>wzgl\u0119dem <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>rocedu<span class=\"_ _1\"></span>r wyceny.  W <span class=\"_ _b\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>tosowa<span class=\"_ _1\"></span>ne <span class=\"_ _b\"></span>metody <span class=\"_ _b\"></span>ustalania <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _b\"></span>godziwej, <span class=\"_ _9\"></span>poszczeg\u00f3lne <span class=\"_ _b\"></span>sk\u0142adniki <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _b\"> </span>i <span class=\"_ _b\"></span>zobowi\u0105za<span class=\"_ _0\"></span>\u0144 <span class=\"_ _b\"></span>finansowy<span class=\"_ _1\"></span>ch <span class=\"_ _b\"></span>Grupa <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>lasyfikuje <span class=\"_ _9\"></span>do<span class=\"_ _0\"></span><span class=\"ff4\"> </span>nast\u0119puj\u0105cyc<span class=\"_ _1\"></span>h poziom\u00f3w (tzw. hier<span class=\"_ _1\"></span>archia warto\u015bci <span class=\"_ _1\"></span>godziwej): <span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Poziom 1: Ceny n<span class=\"_ _1\"></span>otowane (nieskor<span class=\"_ _1\"></span>ygowane) z aktyw<span class=\"_ _1\"></span>nych rynk\u00f3w dla i<span class=\"_ _1\"></span>dentycznych akt<span class=\"_ _1\"></span>yw\u00f3w b\u0105d\u017a zobowi<span class=\"_ _1\"></span>\u0105za\u0144.<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Poziom <span class=\"_ _b\"> </span>2: <span class=\"_ _8\"> </span>Dane <span class=\"_ _b\"> </span>wej\u015bciowe <span class=\"_ _8\"> </span>inn<span class=\"_ _1\"></span>e <span class=\"_ _8\"> </span>ni\u017c <span class=\"_ _b\"></span>notowania <span class=\"_ _b\"> </span>obj\u0119te <span class=\"_ _8\"> </span>zakresem <span class=\"_ _8\"> </span>ww. <span class=\"_ _b\"> </span>poziomu <span class=\"_ _b\"> </span>mo\u017cliwe <span class=\"_ _8\"> </span>do <span class=\"_ _b\"> </span>stwierdzenia <span class=\"_ _8\"> </span>lub <span class=\"_ _b\"> </span>zaobserwowania <span class=\"_ _b\"> </span>dla<span class=\"_ _0\"></span><span class=\"ff4\"> </span>sk\u0142adnika <span class=\"_ _b\"> </span>aktyw\u00f3w <span class=\"_ _8\"> </span>b\u0105d<span class=\"_ _1\"></span>\u017a </span></span>zobowi\u0105za\u0144, bezpo<span class=\"_ _1\"></span>\u015brednio (tzn. w po<span class=\"_ _1\"></span>staci cen) lub<span class=\"ff4\"> </span>po\u015bred<span class=\"_ _1\"></span>nio (tzn. na podsta<span class=\"_ _1\"></span>wie wylicze\u0144 oparty<span class=\"_ _1\"></span>ch na<span class=\"ff4\"> cenach). </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Poziom 3: <span class=\"_ _1\"></span>Dane <span class=\"_ _1\"></span>wej\u015bciowe <span class=\"_ _1\"></span>dla wyc<span class=\"_ _1\"></span>eny sk\u0142ad<span class=\"_ _1\"></span>nika aktyw\u00f3w <span class=\"_ _1\"></span>b\u0105d\u017a <span class=\"_ _1\"></span>zobowi\u0105za\u0144, kt\u00f3re <span class=\"_ _1\"></span>nie s\u0105 <span class=\"_ _1\"></span>oparte <span class=\"_ _1\"></span>na mo\u017cliw<span class=\"_ _1\"></span>ych do<span class=\"ff4\"> zaobserwo<span class=\"_ _1\"></span>wania dan<span class=\"_ _1\"></span>ych rynkow<span class=\"_ _1\"></span>ych (tzn. <span class=\"_ _1\"></span>dane </span></span></span>niemo\u017cliwe do<span class=\"ff4\"> zaobserw<span class=\"_ _1\"></span>owania).<span class=\"ffa\"> </span></span>Warto\u015b\u0107 <span class=\"_ _1\"></span>godziw\u0105 <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>\u0142u\u017cnych <span class=\"_ _5\"></span>papier\u00f3w warto\u015bciow<span class=\"_ _1\"></span>ych <span class=\"_ _1\"></span>notowanych <span class=\"_ _5\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>aktywnym <span class=\"_ _5\"></span>rynku<span class=\"_ _0\"></span><span class=\"ff4\"> </span>okre\u015bl<span class=\"_ _1\"></span>a si<span class=\"_ _1\"></span>\u0119 na <span class=\"_ _5\"></span>podstawie d<span class=\"_ _1\"></span>ost\u0119pnych <span class=\"_ _1\"></span>cen <span class=\"_ _5\"></span>z rynku <span class=\"_ _1\"></span>aktywnego <span class=\"_ _5\"></span>(w szczeg\u00f3lno\u015bci<span class=\"_ _1\"></span> w przypadku pol<span class=\"_ _1\"></span>skich obligacji skar<span class=\"_ _1\"></span>bowych - <span class=\"ff5\">Treasury Bond <span class=\"_ _1\"></span>Spot Poland) i pr<span class=\"_ _1\"></span>ezentuje si\u0119 w ram<span class=\"_ _1\"></span>ach Poziomu 1.<span class=\"ff4\"> </span></span>Warto\u015b\u0107 godziw\u0105 in<span class=\"_ _1\"></span>strument\u00f3w fina<span class=\"_ _1\"></span>nsowych niestanowi\u0105<span class=\"_ _1\"></span>cych przedmiotu <span class=\"_ _1\"></span>obrotu na akt<span class=\"_ _1\"></span>ywnym rynku<span class=\"ff4\"> </span>okre\u015bla si\u0119 pr<span class=\"_ _1\"></span>zy zastosowaniu <span class=\"_ _1\"></span>odpowiednic<span class=\"ff4\">h technik wy<span class=\"_ _1\"></span>ceny. </span>Takie <span class=\"_ _0\"></span>techniki w<span class=\"_ _0\"></span>yceny optymalizuj\u0105 <span class=\"_ _0\"></span>wykorzystanie <span class=\"_ _0\"></span>mo\u017cliw<span class=\"_ _1\"></span>ych <span class=\"_ _0\"></span>do<span class=\"_ _0\"></span><span class=\"ff4\"> </span>zaobserwowa<span class=\"_ _1\"></span>nia <span class=\"_ _0\"></span>danych <span class=\"_ _0\"></span>rynkowych tam, <span class=\"_ _0\"></span>gdzie <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>one <span class=\"_ _0\"></span>dos<span class=\"_ _0\"></span>t\u0119pne i <span class=\"_ _9\"></span>pole<span class=\"_ _1\"></span>gaj\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>jak <span class=\"_ _0\"></span>najmniejszym stopniu <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>zacunkach <span class=\"_ _0\"></span>poczynionych, <span class=\"_ _0\"></span>specyficznych <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>danej <span class=\"_ _9\"></span>jednostki. <span class=\"_ _0\"></span>W sytuacji, <span class=\"_ _0\"></span>gdy<span class=\"_ _0\"></span> <span class=\"ff5\">wszystki<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>totne <span class=\"_ _0\"></span>dane <span class=\"_ _0\"></span>wykorzystywane <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzy <span class=\"_ _0\"></span>wycenie <span class=\"_ _0\"></span>wed\u0142ug <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>rto\u015bci<span class=\"_ _1\"></span> </span>godziwej s\u0105 mo\u017cliw<span class=\"_ _1\"></span>e do zaobserwo<span class=\"_ _1\"></span>wania, instrument <span class=\"_ _1\"></span>finansowy prezento<span class=\"_ _1\"></span>wany jest w ram<span class=\"_ _1\"></span>ach Poziomu 2.<span class=\"_ _1c\"> </span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>Warto\u015b\u0107 <span class=\"_ _9\"></span>godzi<span class=\"_ _1\"></span>w\u0105 <span class=\"_ _9\"></span>okre\u015bla <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>t<span class=\"_ _1\"></span>ym <span class=\"_ _9\"></span>przypadku <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>podstawie <span class=\"_ _9\"></span>dost\u0119pn<span class=\"_ _1\"></span>ych <span class=\"_ _9\"></span>publiczn<span class=\"_ _1\"></span>ie <span class=\"_ _9\"></span>kwotowa<span class=\"_ _1\"></span>\u0144 <span class=\"_ _9\"></span>pochodz\u0105cych <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>rynku, <span class=\"_ _9\"></span>kt\u00f3ry <span class=\"_ _9\"></span>nie <span class=\"_ _0\"></span>jest <span class=\"_ _b\"> </span><span class=\"ff4\">ak<span class=\"_ _0\"></span>tywn<span class=\"_ _1\"></span>y <span class=\"_ _9\"></span>lub <span class=\"_ _9\"></span>(w <span class=\"_ _9\"></span>pr<span class=\"_ _1\"></span>zypadku </span>d\u0142u\u017cnych <span class=\"_ _9\"></span>instrum<span class=\"_ _1\"></span>ent\u00f3w <span class=\"_ _0\"></span>finansowych) <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>odstawie <span class=\"_ _0\"></span>cen <span class=\"_ _9\"></span>ustalonych <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>publikowanych <span class=\"_ _0\"></span>przez <span class=\"_ _9\"></span>niezale\u017cny <span class=\"_ _0\"></span>serwis <span class=\"_ _9\"></span>inf<span class=\"_ _0\"></span>ormacyjny <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _0\"></span>kwotowania <span class=\"_ _9\"></span>pochodz\u0105<span class=\"_ _1\"></span>ce od<span class=\"ls0\"> <span class=\"ff5\">uczest<span class=\"_ _1\"></span>nik\u00f3w rynku (np. Bl<span class=\"_ _1\"></span>oomberg Generi<span class=\"_ _1\"></span>c Price), a w przypad<span class=\"_ _1\"></span>ku ich braku \u2013<span class=\"ff4\"> przy wykorz<span class=\"_ _1\"></span>ystaniu innych mod<span class=\"_ _1\"></span>eli wyceny. </span></span></span>Warto\u015b\u0107 <span class=\"_ _9\"></span>godziw\u0105 <span class=\"_ _9\"></span>instru<span class=\"_ _1\"></span>ment\u00f3w <span class=\"_ _9\"></span>d\u0142u\u017cnych, <span class=\"_ _0\"></span>kt\u00f3re<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>nie <span class=\"_ _9\"></span>by\u0142y <span class=\"_ _9\"></span>notowane <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>ak<span class=\"_ _0\"></span>tywnym <span class=\"_ _0\"></span>rynku<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>(d\u0142u\u017cn<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>papiery <span class=\"_ _9\"></span>warto\u015bciowe, <span class=\"_ _9\"></span>listy <span class=\"_ _0\"></span>zastawne) <span class=\"_ _9\"></span>ustala <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>wed\u0142ug <span class=\"_ _9\"></span>metod<span class=\"_ _1\"></span>y zdyskontowanych <span class=\"_ _0\"></span>przep\u0142yw\u00f3w <span class=\"_ _9\"></span>pieni\u0119\u017cnych, <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>ieraj\u0105cej <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>harmonogr<span class=\"_ _1\"></span>amie <span class=\"_ _9\"></span>przep\u0142yw\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>okre\u015blonym <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>podstawie <span class=\"_ _0\"></span>warun<span class=\"_ _9\"></span>k\u00f3w <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>misji <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>stopi<span class=\"_ _1\"></span>e dyskontowej okr<span class=\"_ _1\"></span>e\u015blonej na<span class=\"ff4\"> podstawie: </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">referencyjnej <span class=\"ff5\">krz<span class=\"_ _1\"></span>ywej rentowno\u015bci dla <span class=\"_ _1\"></span>waluty instrume<span class=\"_ _1\"></span>ntu,<span class=\"ff4\"> </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">implikowanego <span class=\"_ _1\"></span>z ostatniej ceny tra<span class=\"_ _1\"></span>nsakcyjnej sprea<span class=\"_ _1\"></span>du kredytowego,  </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">w <span class=\"_ _9\"></span>przypadku <span class=\"_ _9\"></span>instrument\u00f3w <span class=\"_ _9\"></span>korpor<span class=\"_ _1\"></span>acyjnych <span class=\"_ _9\"></span>(z <span class=\"_ _9\"></span>wy\u0142\u0105czeniem <span class=\"_ _9\"></span>instrument\u00f3w <span class=\"_ _9\"></span>emito<span class=\"_ _1\"></span>wanych <span class=\"_ _9\"></span>przez <span class=\"_ _9\"></span>agendy <span class=\"_ _9\"></span>rz\u0105dowe), <span class=\"_ _9\"></span>szacunku <span class=\"_ _9\"></span>zmiany <span class=\"_ _9\"></span>ww. <span class=\"_ _9\"></span>sp<span class=\"_ _0\"></span><span class=\"ff4\">readu <span class=\"_ _9\"></span>kredytowego </span></span></span>od <span class=\"ff5\">daty ostatniej <span class=\"_ _1\"></span>kwalifikowaln<span class=\"_ _1\"></span>ej transakcji <span class=\"_ _1\"></span>do dnia w<span class=\"_ _1\"></span>yceny w w<span class=\"_ _1\"></span>yniku zmiany <span class=\"_ _1\"></span>obserwowanych <span class=\"_ _1\"></span>na rynku s<span class=\"_ _1\"></span>pread\u00f3w kred<span class=\"_ _1\"></span>ytowych oraz <span class=\"_ _1\"></span>ewe<span class=\"ff4\">n<span class=\"_ _0\"></span>tualn<span class=\"_ _1\"></span>ej zmiany po<span class=\"_ _1\"></span>ziomu </span></span>ryzyka przypisaneg<span class=\"_ _1\"></span>o wewn\u0119trzni<span class=\"_ _1\"></span>e lub przez agencj<span class=\"_ _1\"></span>\u0119 ratingow\u0105 (o ile ratin<span class=\"_ _1\"></span>g jest nadawany) d<span class=\"_ _1\"></span>o danego emite<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span><span class=\"ff4\">ta, </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">dane wej\u015bciowe d<span class=\"_ _1\"></span>o wyceny, taki<span class=\"_ _1\"></span>ej jak krzywe rento<span class=\"_ _1\"></span>wno\u015bci, kursy <span class=\"_ _1\"></span>walutowe i spready<span class=\"_ _1\"></span> sektorowe s\u0105 p<span class=\"_ _1\"></span>obierane z system\u00f3w i<span class=\"_ _1\"></span>nformacy<span class=\"_ _0\"></span><span class=\"ff4\">jnych.  </span></span></span>Zastosowane modele baz<span class=\"_ _1\"></span>uj\u0105 na za\u0142o\u017ceniu, <span class=\"_ _1\"></span>\u017ce transakcja obserwowana na<span class=\"ff4\"> rynku, aktywnym lub nieaktywnym, st<span class=\"_ _1\"></span>anowi odzwierci<span class=\"ff5\">edlenie warto\u015bci god<span class=\"_ _1\"></span>ziwej i model </span></span>powinien si\u0119 do <span class=\"_ _1\"></span>niej kalibrowa\u0107.<span class=\"ff4\"> </span>Uproszczenia zaw<span class=\"_ _1\"></span>arte w modelach <span class=\"_ _1\"></span>wyceny: \u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">pomija si\u0119 odr\u0119<span class=\"_ _1\"></span>bn\u0105 analiz\u0119 warto\u015b<span class=\"_ _1\"></span>ci zabezpiecze\u0144 \u2013<span class=\"ff4\"> </span>przyjmuje <span class=\"_ _1\"></span>si\u0119, \u017ce jest ona <span class=\"_ _1\"></span>uwzgl\u0119dniona w im<span class=\"_ _1\"></span>plikowanym z <span class=\"_ _1\"></span>cen transakcyjnych s<span class=\"_ _1\"></span>preadzie kredyto<span class=\"_ _1\"></span>wym,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">spready kred<span class=\"_ _1\"></span>ytowe s\u0105 kalkulow<span class=\"_ _1\"></span>ane jako spready p\u0142<span class=\"_ _1\"></span>askie, bez ich r\u00f3<span class=\"_ _1\"></span>\u017cnicowania w za<span class=\"_ _1\"></span>le\u017cno\u015bci od termin<span class=\"_ _1\"></span>u zapadalno\u015bci,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">\u017ar\u00f3d\u0142em informa<span class=\"_ _1\"></span>cji o spreadach kre<span class=\"_ _1\"></span>dytowych dla ws<span class=\"_ _1\"></span>p\u00f3lnie obserwowa<span class=\"_ _1\"></span>nych przedzia\u0142<span class=\"_ _1\"></span>\u00f3w ryzyka s\u0105 rynki <span class=\"_ _1\"></span>zagraniczne,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">terminy realiz<span class=\"_ _1\"></span>acji <span class=\"ff5\">uprawnie\u0144 do wyk<span class=\"_ _1\"></span>onania opcji s\u0105 pomij<span class=\"_ _1\"></span>ane, a warto\u015b<span class=\"_ _1\"></span>\u0107 opcji kalkulowana n<span class=\"_ _1\"></span>a bazie termin\u00f3w pr<span class=\"_ _1\"></span>zep\u0142yw\u00f3w <span class=\"_ _1\"></span>w danym okresie o<span class=\"_ _1\"></span>dse<span class=\"_ _0\"></span><span class=\"ff4\">tkowym. </span></span></span></span>Warto\u015b\u0107 godziwa instrument<span class=\"_ _1\"></span>\u00f3w pochodnych nienotowany<span class=\"_ _1\"></span>ch na aktywnym rynku <span class=\"ff4\">(kontrakty terminowe oraz kontrakty zamia<span class=\"_ _1\"></span>ny oprocentowania typu IRS lub CIRS)<span class=\"_ _1\"></span> </span>okre\u015blana <span class=\"_ _9\"></span>jest <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>etod\u0105 <span class=\"_ _9\"></span>zdysk<span class=\"_ _1\"></span>ontowanych <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzysz\u0142ych <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzep\u0142yw\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych. <span class=\"_ _9\"></span>Do <span class=\"_ _9\"></span>dyskontowa<span class=\"_ _1\"></span>nia <span class=\"_ _9\"></span>przep\u0142yw\u00f3w <span class=\"_ _9\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>u\u017cywane <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _9\"></span> <span class=\"_ _9\"></span>stawki <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>krzywy<span class=\"_ _1\"></span>ch <span class=\"_ _9\"></span>OIS<span class=\"_ _1\"></span> (overnight <span class=\"_ _0\"></span>indexed s<span class=\"_ _0\"></span>waps) <span class=\"_ _0\"></span>uwzgl\u0119dniaj\u0105c<span class=\"_ _1\"></span>ych <span class=\"_ _0\"></span>walut\u0119, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>kt\u00f3rej <span class=\"_ _0\"></span>denominowany <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>depozyt <span class=\"_ _0\"></span>zabezpieczaj\u0105cy <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>danego <span class=\"_ _0\"></span>instrumentu.<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _0\"></span></span>\u0179r\u00f3d\u0142em <span class=\"_ _0\"></span>danych <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>ynkowych wykorzystywany<span class=\"_ _1\"></span>ch do wyceny ni<span class=\"_ _1\"></span>ewystandaryzowan<span class=\"_ _1\"></span>ych instrum<span class=\"ff5\">ent\u00f3w pochodnyc<span class=\"_ _1\"></span>h jest serwis Refinitiv. <span class=\"_ _1\"></span><span class=\"ff4\"> </span></span>Warto\u015b\u0107 godziwa <span class=\"_ _0\"></span>transakcji typu <span class=\"_ _0\"></span>forward w<span class=\"_ _0\"></span>alutowy<span class=\"ff4\"> <span class=\"_ _0\"></span></span>ustalana jest <span class=\"_ _0\"></span>poprzez z<span class=\"_ _0\"></span>dyskontowani<span class=\"_ _1\"></span>e p<span class=\"_ _0\"></span>rzysz\u0142ych przep\u0142yw\u00f3w pieni\u0119\u017cnych, <span class=\"_ _0\"></span>kt\u00f3rych wielko\u015b\u0107 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>dzie\u0144 wyceny stanowi <span class=\"_ _b\"></span>r\u00f3\u017cnica <span class=\"_ _9\"></span>pomi\u0119dzy <span class=\"_ _b\"></span>terminowym<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>kursem <span class=\"_ _9\"></span>wa<span class=\"_ _0\"></span>lutow<span class=\"_ _1\"></span>ym <span class=\"_ _b\"></span>a <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>ursem<span class=\"ff4\"> <span class=\"_ _b\"> </span></span>transakcyjnym <span class=\"_ _9\"></span>przemno\u017cona <span class=\"_ _b\"></span>przez <span class=\"_ _9\"></span>nomina\u0142 <span class=\"_ _b\"></span>kontraktu <span class=\"_ _9\"></span>forward <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>walucie <span class=\"_ _9\"></span>obcej <span class=\"_ _b\"> </span>(waluci<span class=\"_ _1\"></span>e bazowej). Dane wej<span class=\"_ _1\"></span>\u015bciowe do wyce<span class=\"_ _1\"></span>ny obejmuj\u0105:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">kwotowania kur<span class=\"_ _1\"></span>s\u00f3w terminowych p<span class=\"_ _1\"></span>ublikowane dla <span class=\"_ _1\"></span>odpowiedniej walut<span class=\"_ _1\"></span>y przez serwis R<span class=\"_ _1\"></span>efinitiv,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">kurs <span class=\"_ _9\"></span>fixing <span class=\"_ _b\"></span><span class=\"ff5\">NBP, <span class=\"_ _9\"></span>stanowi\u0105cy <span class=\"_ _9\"></span>kurs <span class=\"_ _9\"></span>spot, <span class=\"_ _9\"></span>przy <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>t\u00f3rym <span class=\"_ _9\"></span>skalkulowane <span class=\"_ _9\"></span>zostan\u0105 <span class=\"_ _9\"></span>(poprzez <span class=\"_ _9\"></span>uwzgl\u0119dnienie <span class=\"_ _9\"></span>struktury <span class=\"_ _9\"></span>terminowej <span class=\"_ _9\"></span>kurs\u00f3w <span class=\"_ _9\"></span>publikowanych <span class=\"_ _b\"> </span></span>przez <span class=\"_ _b\"></span>serwis </span></span>Refinitiv) kursy termin<span class=\"_ _1\"></span>owe do wycen<span class=\"_ _1\"></span>y, \u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">czynniki dyskonto<span class=\"_ _1\"></span>we dla waluty fu<span class=\"_ _1\"></span>nkcjonalnej pu<span class=\"_ _1\"></span>blikowane przez serwi<span class=\"_ _1\"></span>s Refinitiv. </span></span>Warto\u015b\u0107 <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>odziwa <span class=\"_ _0\"></span>transakcji <span class=\"_ _9\"></span>typu <span class=\"_ _0\"></span>swap <span class=\"_ _9\"></span>towarowy<span class=\"ff4\"> <span class=\"_ _9\"></span></span>ustalana <span class=\"_ _0\"></span>jest <span class=\"_ _9\"></span>poprzez <span class=\"_ _0\"></span>zdyskontowanie <span class=\"_ _9\"></span>przysz\u0142y<span class=\"_ _1\"></span>ch <span class=\"_ _9\"></span>przep\u0142yw\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych, <span class=\"_ _0\"></span>kt\u00f3<span class=\"_ _0\"></span>rych <span class=\"_ _0\"></span>wielko\u015b\u0107 <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _0\"></span>wyceny stanowi r\u00f3\u017cnica pomi\u0119dzy cen\u0105 terminow\u0105 imp<span class=\"_ _0\"></span>likowan\u0105 z krzywej terminowej a cen\u0105 <span class=\"_ _0\"></span>wykonania kontraktu (kt<span class=\"_ _0\"></span>\u00f3ra przyjmuje znak <span class=\"_ _0\"></span>ujemny lub dodatni w z<span class=\"_ _0\"></span>ale\u017cno\u015bci<span class=\"_ _1\"></span> od strony zawartej tra<span class=\"_ _1\"></span>nsakcji), przemn<span class=\"_ _1\"></span>o\u017cona przez nomin<span class=\"_ _1\"></span>a\u0142. Dane wej\u015b<span class=\"_ _1\"></span>ciowe do wyceny ob<span class=\"_ _1\"></span>ejmuj\u0105: <span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">kwotowania cen t<span class=\"_ _1\"></span>erminowych dl<span class=\"_ _1\"></span>a TSI publikowane <span class=\"_ _1\"></span>przez serwis Refi<span class=\"_ _1\"></span>nitiv, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">czynniki dyskonto<span class=\"_ _1\"></span>we dla waluty <span class=\"_ _1\"></span>kontraktu publikowane pr<span class=\"_ _1\"></span>zez serwis Refinitiv, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fs4 fc0\">kurs fixing NBP.<span class=\"ff1 fs1\"> <span class=\"_ _1\"></span> </span></span></span>Warto\u015b\u0107 <span class=\"_ _9\"></span>godziwa <span class=\"_ _9\"></span>otrzymany<span class=\"_ _1\"></span>ch <span class=\"_ _9\"></span>kredyt\u00f3w <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>po\u017cyczek<span class=\"ff4\"> <span class=\"_ _9\"></span></span>szacowana <span class=\"_ _9\"></span>jest <span class=\"_ _9\"></span>przy <span class=\"_ _9\"></span>zastosowaniu <span class=\"_ _9\"></span>metody <span class=\"_ _9\"></span>zdyskonto<span class=\"_ _1\"></span>wanych <span class=\"_ _9\"></span>przep\u0142yw\u00f3w <span class=\"_ _9\"></span>pieni<span class=\"_ _1\"></span>\u0119\u017cnych. <span class=\"_ _9\"></span>Stopy <span class=\"_ _9\"></span>dyskontow<span class=\"_ _1\"></span>e ustalane s\u0105 na po<span class=\"_ _1\"></span>dstawie rynkowy<span class=\"_ _1\"></span>ch st\u00f3p procento<span class=\"_ _1\"></span>wych powi\u0119kszonych o mar\u017c<span class=\"_ _1\"></span>e w\u0142a\u015bciwe dla p<span class=\"_ _1\"></span>oszczeg\u00f3lnych i<span class=\"_ _1\"></span>nstrument\u00f3w f<span class=\"_ _1\"></span>inansowych.<span class=\"_ _1c\"> </span>Na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>gr<span class=\"_ _0\"></span>udnia <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>oraz <span class=\"_ _b\"></span>na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _b\"></span>grudnia <span class=\"_ _9\"></span>2022 <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>Gr<span class=\"_ _0\"></span>upa <span class=\"_ _9\"></span>posiada\u0142a <span class=\"_ _9\"></span>aktywa <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>zobowi\u0105zania <span class=\"_ _9\"></span>finansowe, <span class=\"_ _9\"></span>kt\u00f3re <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _b\"></span>wy<span class=\"_ _0\"></span><span class=\"ff1\">ceniane </span>w <span class=\"ff7\">warto\u015bci <span class=\"_ _b\"></span>godziwej. <span class=\"_ _b\"></span>Pozycje <span class=\"_ _8\"> </span>te <span class=\"_ _b\"></span>obejmuj\u0105 <span class=\"_ _b\"></span>po<span class=\"_ _0\"></span>chodne <span class=\"_ _b\"></span>instrumenty <span class=\"_ _b\"> </span>finanso<span class=\"_ _0\"></span>we, <span class=\"_ _b\"></span>kt\u00f3rych <span class=\"_ _b\"> </span>data <span class=\"_ _8\"> </span>zapadalno\u015bci <span class=\"_ _b\"></span>przypada <span class=\"_ _b\"></span>po <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>niu <span class=\"_ _b\"></span>ko\u0144cz\u0105cym <span class=\"_ _b\"> </span>okr<span class=\"_ _0\"></span>es </span>sprawozdawczy, inwestycje w <span class=\"_ _0\"></span>portfel aktyw\u00f3w F<span class=\"_ _0\"></span>IZ (d\u0142u\u017cne papiery<span class=\"_ _0\"></span> warto\u015bciowe, l<span class=\"_ _0\"></span>isty zastawne) oraz <span class=\"_ _0\"></span>udzia\u0142y i <span class=\"_ _0\"></span>akcje <span class=\"_ _0\"></span>w pozosta\u0142y<span class=\"_ _9\"></span><span class=\"ff1\">ch jednostkach. </span>Pod wzgl\u0119dem za\u0142o\u017ce\u0144 przyj\u0119tych do wyceny kwalifikuj\u0105 si\u0119 one do<span class=\"ff1\"> Poziomu 1 i  2 w </span>powy\u017cszej hierarchii. <span class=\"ff1\"> </span>Warto\u015b\u0107 godziwa instrument\u00f3w finansowych:<span class=\"ff1\"> </span>31.12.2023 31.12.2022 Poziom 1 Poziom 2 Poziom 1 Poziom 2 Warto\u015b\u0107 ksi\u0119gowa<span class=\"ff2\"> </span>Warto\u015b\u0107 godziwa Warto\u015b\u0107 ksi\u0119gowa<span class=\"ff2\"> </span>Warto\u015b\u0107 godziwa Warto\u015b\u0107 ksi\u0119gowa<span class=\"ff2\"> </span>Warto\u015b\u0107 godziwa Warto\u015b\u0107 ksi\u0119gowa<span class=\"ff2\"> </span>Warto\u015b\u0107 godziwa AKTYWA FINAN<span class=\"_ _1\"></span>SOWE:<span class=\"fs1\"> </span>Inwestycje w portfel a<span class=\"_ _1\"></span>ktyw\u00f3w FIZ, w t<span class=\"_ _1\"></span>ym:<span class=\"ff1\"> </span>\u2012<span class=\"ffc\"> <span class=\"ff7\">d\u0142u\u017cne papiery <span class=\"_ _1\"></span>warto\u015bciowe<span class=\"ff1\"> </span></span></span>5 254,2 5 254,2 1 959,1 1 959,1 6 688,6 6 688,6 305,8 305,8 \u2012<span class=\"ffc\"> <span class=\"ff1\">listy zastawn<span class=\"_ _1\"></span>e </span></span>- - 203,9 203,9 - - 60,0 60,0<span class=\"_ _1c\"> </span>\u2012<span class=\"ffc\"> <span class=\"ff1\">instrumenty po<span class=\"_ _1\"></span>chodne </span></span>- - 57,0 57,0 - - 72,0 72,0 Pochodne instrument<span class=\"_ _1\"></span>y finansowe, w t<span class=\"_ _1\"></span>ym: - - 27,7 27,7 - - 43,8 43,8 \u2012<span class=\"ffc\"> <span class=\"ff1\">aktywa finan<span class=\"_ _1\"></span>sowe <span class=\"ff7\">\u2013</span> pochodne instr<span class=\"_ _1\"></span>umenty </span></span>zabezpieczaj\u0105ce w<span class=\"_ _1\"></span>alutowe<span class=\"ff1\"> </span>- - 16,0 16,0 - - 27,3 27,3 ZOBOWI\u0104ZANIA FI<span class=\"_ _1\"></span>NANSOW<span class=\"_ _1\"></span>E<span class=\"ff2 fs1\"> </span>Zobowi\u0105zania FIZ, <span class=\"_ _1\"></span>w tym:<span class=\"ff1\"> </span>\u2012<span class=\"ffc\"> <span class=\"ff1\">instrumenty po<span class=\"_ _1\"></span>chodne - swap pr<span class=\"_ _1\"></span>ocentowy (IRS) </span></span>- - 9,7 9,7 - - 1,3 1,3 Pochodne instrument<span class=\"_ _1\"></span>y finansowe, w t<span class=\"_ _1\"></span>ym: - - 5,2 5,2 - - 0,6 0,6 \u2012<span class=\"ffc\"> <span class=\"ff7\">zobowi\u0105zani<span class=\"_ _1\"></span>a finansowe \u2013<span class=\"ff1\"> pochod<span class=\"_ _1\"></span>ne </span></span></span>instrumenty <span class=\"ff7\">zabezpie<span class=\"_ _1\"></span>czaj\u0105ce walutow<span class=\"_ _1\"></span>e<span class=\"ff1\"> </span></span>- - 4,6 4,6 - - - - Kredyty i po\u017cycz<span class=\"_ _1\"></span>ki<span class=\"ff1\"> </span>- - 1 418,2 1 456,0 - - 1 294,0 1 323,9<span class=\"_ _1c\"> </span><div class=\"c w8 h4 gsf1a\"><div class=\"t m0 x8 h3 y543 ff7 fs1 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _d\"> </span>nie <span class=\"_ _f\"> </span>ujawnia <span class=\"_ _f\"> </span>warto\u015bci <span class=\"_ _d\"> </span>godziwej <span class=\"_ _f\"> </span>instrument\u00f3w <span class=\"_ _d\"> </span>finansowych <span class=\"_ _f\"> </span>wycenianych <span class=\"_ _d\"> </span>w <span class=\"_ _f\"> </span>skonsolidowanym <span class=\"_ _f\"> </span>sprawozdaniu  z<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>sytuacji <span class=\"_ _d\"> </span>finansowej<span class=\"_ _9\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 ya3e ff1 fs1 fc0 sc0 ls0 ws0\">w <span class=\"ff7\">zamortyzowanym <span class=\"_ _9\"></span>koszc<span class=\"_ _0\"></span>ie <span class=\"_ _b\"></span>(za <span class=\"_ _b\"></span>wyj\u0105tkiem <span class=\"_ _b\"></span>otrzymanych <span class=\"_ _b\"></span>kredyt\u00f3w <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span></span> <span class=\"ff7\">po\u017cyczek), <span class=\"_ _b\"></span>poniewa\u017c <span class=\"_ _b\"></span>korzysta <span class=\"_ _b\"></span>ze <span class=\"_ _b\"></span>zwolnienia <span class=\"_ _b\"></span>wynikaj\u0105cego <span class=\"_ _b\"></span>z <span class=\"_ _b\"></span>MSSF <span class=\"_ _b\"> </span>7<span class=\"_ _0\"></span>.29 </span></div><div class=\"t m0 x8 h3 ya3f ff7 fs1 fc0 sc0 ls0 ws0\">(ujawnianie informacji o warto\u015bci godziwej nie jest wymagane, gdy\u017c warto\u015b\u0107 ksi\u0119gowa jest zasadniczo zbli\u017cona do warto\u015bci god<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span><span class=\"ff1\">iwej). </span></div><div class=\"t m0 x8 h3 y91d ff7 fs1 fc0 sc0 ls0 ws0\">Przeniesienia <span class=\"_ _8\"> </span>aktyw\u00f3w <span class=\"_ _8\"> </span>pomi\u0119dzy <span class=\"_ _8\"> </span>Poziomem <span class=\"_ _8\"> </span>1 <span class=\"_ _8\"> </span>i <span class=\"_ _8\"> </span>Pozi<span class=\"_ _0\"></span>omem <span class=\"_ _8\"> </span>2 <span class=\"_ _8\"> </span>hierarchii <span class=\"_ _8\"> </span>warto\u015bci <span class=\"_ _8\"> </span>godziwej <span class=\"_ _8\"> </span>dokonuje <span class=\"_ _8\"> </span>si\u0119 <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>pr<span class=\"_ _0\"></span>zypadku <span class=\"_ _8\"> </span>utraty <span class=\"_ _8\"> </span>lub <span class=\"_ _8\"> </span>uzysk<span class=\"_ _9\"></span><span class=\"ff1\">ania </span></div><div class=\"t m0 x8 h3 y12d ff7 fs1 fc0 sc0 ls0 ws0\">dost\u0119pno\u015bci <span class=\"_ _0\"></span>notowa\u0144 <span class=\"_ _9\"></span>obserwowanych <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>aktyw<span class=\"_ _0\"></span>nym <span class=\"_ _0\"></span>rynku. <span class=\"_ _9\"></span>Warto\u015b\u0107 <span class=\"_ _0\"></span>przeniesienia <span class=\"_ _9\"></span>ustalana <span class=\"_ _0\"></span>jest <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>trakcie <span class=\"_ _9\"></span>roku, <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>pocz\u0105tek <span class=\"_ _9\"></span>ka\u017c<span class=\"_ _0\"></span>dego <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>esi\u0105ca </div><div class=\"t m0 x8 h3 ya40 ff7 fs1 fc0 sc0 ls0 ws0\">je\u015bli zaistnieje okoliczno\u015b\u0107 w poprzednim miesi\u0105cu, uzasadniaj\u0105ca takie przeniesienie.<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y28 ff7 fs1 fc0 sc0 ls0 ws0\">W 2023 roku dokonano nast\u0119puj\u0105cych przeniesie\u0144 aktyw\u00f3w pomi\u0119dzy poziomami hierarchii warto\u015bci godziwej:<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 ya41 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">z Poziomu 1 <span class=\"_ _0\"></span>do Poziomu 2<span class=\"_ _0\"></span> przeniesiono d\u0142u\u017cne<span class=\"_ _0\"></span> papier<span class=\"_ _0\"></span>y w<span class=\"_ _0\"></span>arto\u015bciowe (obligacje) <span class=\"_ _0\"></span>o warto\u015bci 2<span class=\"_ _0\"></span><span class=\"ff1\"> </span>271,5 <span class=\"_ _0\"></span>mln PLN, d<span class=\"_ _0\"></span>la kt\u00f3rych <span class=\"_ _0\"></span>zaprzestano wyceny </span></div><div class=\"t m0 x53 h3 y490 ff1 fs1 fc0 sc0 ls3 ws0\">na<span class=\"ls0\"> <span class=\"ff7\">podstawie <span class=\"_ _0\"></span>cen <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>rynku <span class=\"_ _9\"></span>ze wzgl\u0119du <span class=\"_ _9\"></span>na spadek <span class=\"_ _0\"></span>jego <span class=\"_ _9\"></span>aktywno\u015bci i <span class=\"_ _9\"></span>dokonano wyceny <span class=\"_ _0\"></span>prz<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>wykorzystaniu <span class=\"_ _0\"></span>wiarygodnej <span class=\"_ _0\"></span>ceny <span class=\"_ _0\"></span>rynkowej <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span></span>ynku </span></div><div class=\"t m0 x53 h3 y2b ff1 fs1 fc0 sc0 ls0 ws0\">nieaktywnego dla danego aktywa lub por<span class=\"ff7\">\u00f3wnywalnych aktyw\u00f3w,</span> </div><div class=\"t m0 x8 h3 ya42 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">z Poziomu 2 do Poziomu 1 przeniesiono d\u0142u\u017cne pa<span class=\"_ _0\"></span>piery warto\u015bciowe (obligacje) o warto\u015bci 110,8 mln PLN, kt\u00f3r<span class=\"_ _0\"></span>e wyceniono na pod<span class=\"_ _0\"></span><span class=\"ff1\">stawie cen<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 x53 h3 ya43 ff1 fs1 fc0 sc0 ls0 ws0\">z aktywnego rynku.<span class=\"_ _1c\"> </span></div><div class=\"t m0 x8 h45 ya44 ff2 fs7 fc2 sc0 ls8 ws0\">9.3.<span class=\"ffb ls0\"> <span class=\"ff3\">POZYCJE PRZYCHOD\u00d3W, K<span class=\"_ _0\"></span>OSZT\u00d3W, ZYSK\u00d3<span class=\"_ _0\"></span>W I STRAT UJ\u0118TE W <span class=\"_ _0\"></span><span class=\"ff2\">SPRAWOZD<span class=\"_ _0\"></span>ANIU Z WYNI<span class=\"_ _0\"></span>KU FINANSOWEGO </span></span></span></div><div class=\"t m0 x8 h45 y73b ff2 fs7 fc2 sc0 ls0 ws0\">I <span class=\"ff3\">INNYCH CA\u0141KOWIT<span class=\"_ _0\"></span>YCH DOCHOD\u00d3W W <span class=\"_ _0\"></span>PODZIALE NA KAT<span class=\"_ _0\"></span>EGORIE INSTRUMENT\u00d3W FIN<span class=\"_ _0\"></span>ANSOWYCH<span class=\"_ _0\"></span></span> </div></div><div class=\"c w177 h110 gsf1b\"><div class=\"t m0 x92 h17 y16d ff2 fs4 fc2 sc0 ls0 ws0\">Nota </div></div><div class=\"c w178 h110 gsf1c\"><div class=\"t m0 x92 h17 y27e ff3 fs4 fc0 sc0 ls0 ws0\">Aktywa/zobowi<span class=\"_ _1\"></span>\u0105zania<span class=\"ff2\"> </span></div><div class=\"t m0 x92 h17 y4e2 ff2 fs4 fc0 sc0 ls0 ws0\">finansowe wyceni<span class=\"_ _1\"></span>ane </div><div class=\"t m0 x2 h17 y16d ff2 fs4 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">warto\u015bci godziw<span class=\"_ _1\"></span>ej<span class=\"ff2\"> </span></span></div><div class=\"t m0 x24 h17 ya ff2 fs4 fc0 sc0 ls0 ws0\">przez wynik </div><div class=\"t m0 x1 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">finansowy </div></div><div class=\"c w179 h110 gsf1d\"><div class=\"t m0 x4 h17 y280 ff3 fs4 fc0 sc0 ls0 ws0\">Aktywa/zobowi<span class=\"_ _1\"></span>\u0105zania<span class=\"ff2\"> </span></div><div class=\"t m0 x4 h17 y281 ff2 fs4 fc0 sc0 ls0 ws0\">finansowe wyceni<span class=\"_ _1\"></span>ane </div><div class=\"t m0 x92 h17 y282 ff2 fs4 fc0 sc0 ls0 ws0\">wg zamortyzow<span class=\"_ _1\"></span>anego </div><div class=\"t m0 x1b h17 y26a ff2 fs4 fc0 sc0 ls0 ws0\">kosztu </div></div><div class=\"c w17a h110 gsf1e\"><div class=\"t m0 x41 h17 y281 ff2 fs4 fc0 sc0 ls0 ws0\">Instrumenty </div><div class=\"t m0 x2 h17 y282 ff3 fs4 fc0 sc0 ls0 ws0\">zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span></div></div><div class=\"c w17b h110 gsf1f\"><div class=\"t m0 x38 h17 y281 ff2 fs4 fc0 sc0 ls0 ws0\">Poza zakresem </div><div class=\"t m0 x47 h17 y282 ff2 fs4 fc0 sc0 ls0 ws0\">MSSF 9 </div></div><div class=\"c w17c h110 gsf20\"><div class=\"t m0 x49 h17 y16d ff2 fs4 fc0 sc0 ls0 ws0\">Razem </div></div><div class=\"c w17d h70 gsf21\"><div class=\"t m0 x4 h17 y12 ff3 fs4 fc0 sc0 ls0 ws0\">ZA OKRES ZAKO<span class=\"_ _1\"></span>\u0143CZONY 31<span class=\"ff2\"> GRU<span class=\"_ _1\"></span>DNIA 2023<span class=\"fc2\"> </span></span></div></div><div class=\"c w176 h6d gsf22\"><div class=\"t m0 x0 h17 ya ff3 fs4 fc2 sc0 ls0 ws0\">Przychody/(kos<span class=\"_ _1\"></span>zty) z tytu\u0142u odset<span class=\"_ _1\"></span>ek </div><div class=\"t m0 x0 h54 y12 ff3 fs4 fc2 sc0 ls0 ws0\">uj\u0119te<span class=\"ff2\"> <span class=\"ls27\">w:</span><span class=\"fs1\"> </span></span></div></div><div class=\"c w178 h6d gsf23\"><div class=\"t m0 x72 h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">377,5 </div></div><div class=\"c w179 h6d gsf24\"><div class=\"t m0 x78 h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">205,8 </div></div><div class=\"c w17a h6d gsf25\"><div class=\"t m0 x3e h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w17b h6d gsf26\"><div class=\"t m0 x24 h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">(40,0) </div></div><div class=\"c w17c h6d gsf27\"><div class=\"t m0 xba h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">543,3 </div></div><div class=\"c w176 h70 gsf28\"><div class=\"t m0 x4c h16 yad ff7 fs4 fc0 sc0 ls0 ws0\">pozosta\u0142ych przych<span class=\"_ _1\"></span>odach<span class=\"ff1\"> </span></div></div><div class=\"c w178 h70 gsf29\"><div class=\"t m0 x7a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w179 h70 gsf2a\"><div class=\"t m0 x3c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">41,7 </div></div><div class=\"c w17a h70 gsf2b\"><div class=\"t m0 x3e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17b h70 gsf2c\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h70 gsf2d\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">41,7 </div></div><div class=\"c w176 h78 gsf2e\"><div class=\"t m0 x4c h16 ya48 ff7 fs4 fc0 sc0 ls0 ws0\">pozosta\u0142ych kos<span class=\"_ _1\"></span>ztach<span class=\"ff1\"> </span></div></div><div class=\"c w178 h78 gsf2f\"><div class=\"t m0 x7a h16 y88f ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w179 h78 gsf30\"><div class=\"t m0 x72 h16 y88f ff1 fs4 fc0 sc0 ls0 ws0\">(51,0) </div></div><div class=\"c w17a h78 gsf31\"><div class=\"t m0 x3e h16 y88f ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17b h78 gsf32\"><div class=\"t m0 x33 h16 y88f ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h78 gsf33\"><div class=\"t m0 x24 h16 y88f ff1 fs4 fc0 sc0 ls0 ws0\">(51,0) </div></div><div class=\"c w176 h70 gsf34\"><div class=\"t m0 x4c h16 y21e ff1 fs4 fc0 sc0 ls0 ws0\">przychodach finanso<span class=\"_ _1\"></span>wych </div></div><div class=\"c w177 h70 gsf35\"><div class=\"t m0 x2 h16 y12 ff1 fs4 fc2 sc0 ls0 ws0\">4.6 </div></div><div class=\"c w178 h70 gsf36\"><div class=\"t m0 x7a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w179 h70 gsf37\"><div class=\"t m0 x78 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">271,8 </div></div><div class=\"c w17a h70 gsf38\"><div class=\"t m0 x3e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17b h70 gsf39\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h70 gsf3a\"><div class=\"t m0 xba h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">271,8 </div></div><div class=\"c w176 h70 gsf3b\"><div class=\"t m0 x4c h16 y21e ff1 fs4 fc0 sc0 ls0 ws0\">kosztach finansow<span class=\"_ _1\"></span>ych </div></div><div class=\"c w178 h70 gsf3c\"><div class=\"t m0 x7a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w179 h70 gsf3d\"><div class=\"t m0 x72 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(56,7) </div></div><div class=\"c w17a h70 gsf3e\"><div class=\"t m0 x3e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17b h70 gsf3f\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(40,0) </div></div><div class=\"c w17c h70 gsf40\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(96,7) </div></div><div class=\"c w176 h70 gsf41\"><div class=\"t m0 x4c h16 y21e ff7 fs4 fc0 sc0 ls0 ws0\">pozosta\u0142ych zys<span class=\"_ _1\"></span>kach/(stratach)<span class=\"ff1\">- netto </span></div></div><div class=\"c w177 h70 gsf42\"><div class=\"t m0 x2 h16 y12 ff1 fs4 fc2 sc0 ls0 ws0\">4.5 </div></div><div class=\"c w178 h70 gsf43\"><div class=\"t m0 x72 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">377,5 </div></div><div class=\"c w179 h70 gsf44\"><div class=\"t m0 x20 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17a h70 gsf45\"><div class=\"t m0 x3e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17b h70 gsf46\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h70 gsf47\"><div class=\"t m0 xba h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">377,5 </div></div><div class=\"c w176 hf6 gsf48\"><div class=\"t m0 x0 h17 ya ff3 fs4 fc2 sc0 ls0 ws0\">Zyski/(straty) z tyt<span class=\"_ _1\"></span>u\u0142u r\u00f3\u017cnic kurs<span class=\"_ _1\"></span>owych </div><div class=\"t m0 x0 h17 y12 ff3 fs4 fc2 sc0 ls0 ws0\">uj\u0119te<span class=\"ff2\"> <span class=\"ls27\">w:</span> </span></div></div><div class=\"c w178 hf6 gsf49\"><div class=\"t m0 x7b h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">0,6 </div></div><div class=\"c w179 hf6 gsf4a\"><div class=\"t m0 x72 h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">(64,5) </div></div><div class=\"c w17a hf6 gsf4b\"><div class=\"t m0 x36 h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">20,4 </div></div><div class=\"c w17b hf6 gsf4c\"><div class=\"t m0 x33 h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w17c hf6 gsf4d\"><div class=\"t m0 x24 h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">(43,5) </div></div><div class=\"c w176 h70 gsf4e\"><div class=\"t m0 x4c h16 yad ff7 fs4 fc0 sc0 ls0 ws0\">przychodach ze spr<span class=\"_ _1\"></span>zeda\u017cy<span class=\"ff1\"> </span></div></div><div class=\"c w178 h70 gsf4f\"><div class=\"t m0 x7a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w179 h70 gsf50\"><div class=\"t m0 x20 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17a h70 gsf51\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(5,0) </div></div><div class=\"c w17b h70 gsf52\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h70 gsf53\"><div class=\"t m0 x35 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(5,0) </div></div><div class=\"c w176 h70 gsf54\"><div class=\"t m0 x4c h16 y21e ff7 fs4 fc0 sc0 ls0 ws0\">pozosta\u0142ych zys<span class=\"_ _1\"></span>kach/(stratach) <span class=\"ff1\">- netto </span></div></div><div class=\"c w177 h70 gsf55\"><div class=\"t m0 x2 h16 y12 ff1 fs4 fc2 sc0 ls0 ws0\">4.5 </div></div><div class=\"c w178 h70 gsf56\"><div class=\"t m0 x7b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,6 </div></div><div class=\"c w179 h70 gsf57\"><div class=\"t m0 x72 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(53,2) </div></div><div class=\"c w17a h70 gsf58\"><div class=\"t m0 x3e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17b h70 gsf59\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h70 gsf5a\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(52,6) </div></div><div class=\"c w176 h70 gsf5b\"><div class=\"t m0 x4c h16 ya4c ff1 fs4 fc0 sc0 ls0 ws0\">przychodach finanso<span class=\"_ _1\"></span>wych </div></div><div class=\"c w177 h70 gsf5c\"><div class=\"t m0 x2 h16 y374 ff1 fs4 fc2 sc0 ls0 ws0\">4.6 </div></div><div class=\"c w178 h70 gsf5d\"><div class=\"t m0 x7a h16 y374 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w179 h70 gsf5e\"><div class=\"t m0 x1f h16 y374 ff1 fs4 fc0 sc0 ls0 ws0\">0,7 </div></div><div class=\"c w17a h70 gsf5f\"><div class=\"t m0 x3e h16 y374 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17b h70 gsf60\"><div class=\"t m0 x33 h16 y374 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h70 gsf61\"><div class=\"t m0 x36 h16 y374 ff1 fs4 fc0 sc0 ls0 ws0\">0,7 </div></div><div class=\"c w176 h70 gsf62\"><div class=\"t m0 x4c h16 y21e ff1 fs4 fc0 sc0 ls0 ws0\">kosztach finansow<span class=\"_ _1\"></span>ych </div></div><div class=\"c w177 h70 gsf63\"><div class=\"t m0 x2 h16 y12 ff1 fs4 fc2 sc0 ls0 ws0\">4.6 </div></div><div class=\"c w178 h70 gsf64\"><div class=\"t m0 x7a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w179 h70 gsf65\"><div class=\"t m0 x72 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(12,0) </div></div><div class=\"c w17a h70 gsf66\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(0,5) </div></div><div class=\"c w17b h70 gsf67\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h70 gsf68\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(12,5)<span class=\"_ _1c\"> </span> </div></div><div class=\"c w176 h70 gsf6a\"><div class=\"t m0 x4c h16 y21e ff7 fs4 fc0 sc0 ls0 ws0\">innych ca\u0142kowity<span class=\"_ _1\"></span>ch <span class=\"ff1\">dochodach </span></div></div><div class=\"c w178 h70 gsf6b\"><div class=\"t m0 x7a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w179 h70 gsf6c\"><div class=\"t m0 x20 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17a h70 gsf6d\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">25,9 </div></div><div class=\"c w17b h70 gsf6e\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h70 gsf6f\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">25,9 </div></div><div class=\"c w176 hf5 gsf70\"><div class=\"t m0 x0 h17 y27b ff3 fs4 fc2 sc0 ls0 ws0\">Przychody/(kos<span class=\"_ _1\"></span>zty) z tytu\u0142u wyce<span class=\"_ _1\"></span>ny </div><div class=\"t m0 x0 h17 ya ff2 fs4 fc2 sc0 ls0 ws0\">i <span class=\"ff3\">realizacji instrume<span class=\"_ _1\"></span>nt\u00f3w pochodn<span class=\"_ _1\"></span>ych </span></div><div class=\"t m0 x0 h17 y12 ff3 fs4 fc2 sc0 ls0 ws0\">uj\u0119te<span class=\"ff2\"> <span class=\"ls27\">w:</span> </span></div></div><div class=\"c w178 hf5 gsf71\"><div class=\"t m0 x1e h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">76,1 </div></div><div class=\"c w179 hf5 gsf72\"><div class=\"t m0 x20 h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w17a hf5 gsf73\"><div class=\"t m0 x36 h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">28,9 </div></div><div class=\"c w17b hf5 gsf74\"><div class=\"t m0 x33 h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w17c hf5 gsf75\"><div class=\"t m0 xba h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">105,0 </div></div><div class=\"c w176 h70 gsf76\"><div class=\"t m0 x4c h16 yad ff7 fs4 fc0 sc0 ls0 ws0\">przychodach ze spr<span class=\"_ _1\"></span>zeda\u017cy<span class=\"ff1\"> </span></div></div><div class=\"c w178 h70 gsf77\"><div class=\"t m0 x7a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w179 h70 gsf78\"><div class=\"t m0 x20 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17a h70 gsf79\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">45,0 </div></div><div class=\"c w17b h70 gsf7a\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h70 gsf7b\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">45,0 </div></div><div class=\"c w176 h70 gsf7c\"><div class=\"t m0 x4c h16 y21e ff7 fs4 fc0 sc0 ls0 ws0\">pozosta\u0142ych zys<span class=\"_ _1\"></span>kach/(stratach) <span class=\"ff1\">- netto </span></div></div><div class=\"c w177 h70 gsf7d\"><div class=\"t m0 x2 h16 y12 ff1 fs4 fc2 sc0 ls0 ws0\">4.5 </div></div><div class=\"c w178 h70 gsf7e\"><div class=\"t m0 x1e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">76,1 </div></div><div class=\"c w179 h70 gsf7f\"><div class=\"t m0 x20 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17a h70 gsf80\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(2,3) </div></div><div class=\"c w17b h70 gsf81\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h70 gsf82\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">73,8 </div></div><div class=\"c w176 h70 gsf83\"><div class=\"t m0 x4c h16 y21e ff1 fs4 fc0 sc0 ls0 ws0\">innych <span class=\"ff7\">ca\u0142kowity<span class=\"_ _1\"></span>ch dochodach<span class=\"ff1\"> </span></span></div></div><div class=\"c w178 h70 gsf84\"><div class=\"t m0 x7a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w179 h70 gsf85\"><div class=\"t m0 x20 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17a h70 gsf86\"><div class=\"t m0 x1 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(13,8) </div></div><div class=\"c w17b h70 gsf87\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h70 gsf88\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(13,8) </div></div><div class=\"c w176 h111 gsf89\"><div class=\"t m0 x0 h17 y69c ff3 fs4 fc2 sc0 ls0 ws0\">Odwr\u00f3cenie/(utworz<span class=\"_ _1\"></span>enie) odpis\u00f3<span class=\"_ _1\"></span>w </div><div class=\"t m0 x0 h17 y62d ff3 fs4 fc2 sc0 ls0 ws0\">aktualizuj\u0105cych n<span class=\"_ _1\"></span>ale\u017cno\u015bci handl<span class=\"_ _1\"></span>owe </div><div class=\"t m0 x0 h17 y4b1 ff3 fs4 fc2 sc0 ls0 ws0\">uj\u0119te<span class=\"ff2\"> <span class=\"ls27\">w:</span> </span></div></div><div class=\"c w178 h111 gsf8a\"><div class=\"t m0 x7a h17 y4b1 ff2 fs4 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w179 h111 gsf8b\"><div class=\"t m0 x72 h17 y4b1 ff2 fs4 fc2 sc0 ls0 ws0\">(12,4) </div></div><div class=\"c w17a h111 gsf8c\"><div class=\"t m0 x3e h17 y4b1 ff2 fs4 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w17b h111 gsf8d\"><div class=\"t m0 x33 h17 y4b1 ff2 fs4 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h111 gsf8e\"><div class=\"t m0 x24 h17 y4b1 ff2 fs4 fc2 sc0 ls0 ws0\">(12,4) </div></div><div class=\"c w176 h70 gsf8f\"><div class=\"t m0 x4c h16 y21e ff1 fs4 fc0 sc0 ls0 ws0\">kosztach admini<span class=\"_ _1\"></span>stracyjnych </div></div><div class=\"c w178 h70 gsf90\"><div class=\"t m0 x7a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w179 h70 gsf91\"><div class=\"t m0 x1e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(2,7) </div></div><div class=\"c w17a h70 gsf92\"><div class=\"t m0 x3e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17b h70 gsf93\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h70 gsf94\"><div class=\"t m0 x35 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(2,7) </div></div><div class=\"c w176 h70 gsf95\"><div class=\"t m0 x4c h16 y21e ff7 fs4 fc0 sc0 ls0 ws0\">pozosta\u0142ych przych<span class=\"_ _1\"></span>odach<span class=\"ff1\"> </span></div></div><div class=\"c w178 h70 gsf96\"><div class=\"t m0 x7a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w179 h70 gsf97\"><div class=\"t m0 x1f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">9,7 </div></div><div class=\"c w17a h70 gsf98\"><div class=\"t m0 x3e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17b h70 gsf99\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h70 gsf9a\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">9,7 </div></div><div class=\"c w176 h70 gsf9b\"><div class=\"t m0 x4c h16 y21e ff7 fs4 fc0 sc0 ls0 ws0\">pozosta\u0142ych <span class=\"ff1\">koszta<span class=\"_ _1\"></span>ch </span></div></div><div class=\"c w178 h70 gsf9c\"><div class=\"t m0 x7a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w179 h70 gsf9d\"><div class=\"t m0 x72 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(19,4) </div></div><div class=\"c w17a h70 gsf9e\"><div class=\"t m0 x3e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17b h70 gsf9f\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h70 gsfa0\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(19,4) </div></div><div class=\"c w176 hf6 gsfa1\"><div class=\"t m0 x0 h17 ya ff3 fs4 fc2 sc0 ls0 ws0\">Zyski/(straty) z wy<span class=\"_ _1\"></span>ceny zobowi\u0105z<span class=\"_ _1\"></span>a\u0144 </div><div class=\"t m0 x0 h17 y12 ff3 fs4 fc2 sc0 ls0 ws0\">d\u0142ugoterminow<span class=\"_ _1\"></span>ych (dyskonto) <span class=\"_ _1\"></span>uj\u0119te w:<span class=\"ff2\"> </span></div></div><div class=\"c w178 hf6 gsfa2\"><div class=\"t m0 x7a h17 y2ba ff2 fs4 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w179 hf6 gsfa3\"><div class=\"t m0 x1e h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">(1,7) </div></div><div class=\"c w17a hf6 gsfa4\"><div class=\"t m0 x3e h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w17b hf6 gsfa5\"><div class=\"t m0 x47 h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">(0,2) </div></div><div class=\"c w17c hf6 gsfa6\"><div class=\"t m0 x35 h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">(1,9) </div></div><div class=\"c w176 h6f gsfa7\"><div class=\"t m0 x4c h16 yad ff1 fs4 fc0 sc0 ls0 ws0\">kosztach finansow<span class=\"_ _1\"></span>ych </div></div><div class=\"c w178 h6f gsfa8\"><div class=\"t m0 x7a h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w179 h6f gsfa9\"><div class=\"t m0 x1e h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">(1,7) </div></div><div class=\"c w17a h6f gsfaa\"><div class=\"t m0 x3e h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17b h6f gsfab\"><div class=\"t m0 x47 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">(0,2) </div></div><div class=\"c w17c h6f gsfac\"><div class=\"t m0 x35 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">(1,9) </div></div><div class=\"c w176 hf5 gsfad\"><div class=\"t m0 x0 h17 y16d ff3 fs4 fc2 sc0 ls0 ws0\">Zyski/(straty) z tyt<span class=\"_ _1\"></span>u\u0142u wyceny do <span class=\"_ _1\"></span>warto\u015bci </div><div class=\"t m0 x0 h17 y16c ff2 fs4 fc2 sc0 ls0 ws0\">godziwej i reali<span class=\"_ _1\"></span>zacji portfela <span class=\"ff3\">aktyw\u00f3w <span class=\"_ _1\"></span>FIZ </span></div><div class=\"t m0 x0 h17 y12 ff3 fs4 fc2 sc0 ls0 ws0\">uj\u0119te<span class=\"ff2\"> <span class=\"ls27\">w:</span> </span></div></div><div class=\"c w178 hf5 gsfae\"><div class=\"t m0 x72 h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">294,3 </div></div><div class=\"c w179 hf5 gsfaf\"><div class=\"t m0 x20 h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w17a hf5 gsfb0\"><div class=\"t m0 x3e h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w17b hf5 gsfb1\"><div class=\"t m0 x33 h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">- </div></div><div class=\"c w17c hf5 gsfb2\"><div class=\"t m0 xba h17 y12 ff2 fs4 fc2 sc0 ls0 ws0\">294,3 </div></div><div class=\"c w176 h70 gsfb3\"><div class=\"t m0 x4c h16 y21e ff7 fs4 fc0 sc0 ls0 ws0\">pozosta\u0142ych zys<span class=\"_ _1\"></span>kach/(stratach) <span class=\"ff1\">- netto </span></div></div><div class=\"c w177 h70 gsfb4\"><div class=\"t m0 x2 h16 y12 ff1 fs4 fc2 sc0 ls0 ws0\">4.5 </div></div><div class=\"c w178 h70 gsfb5\"><div class=\"t m0 x72 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">294,3 </div></div><div class=\"c w179 h70 gsfb6\"><div class=\"t m0 x20 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17a h70 gsfb7\"><div class=\"t m0 x3e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17b h70 gsfb8\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h70 gsfb9\"><div class=\"t m0 xba h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">294,3 </div></div><div class=\"c w176 h8f gsfba\"><div class=\"t m0 x0 h17 y253 ff2 fs4 fcb sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w178 h8f gsfbb\"><div class=\"t m0 x72 h17 y253 ff2 fs4 fcb sc0 ls0 ws0\">748,5 </div></div><div class=\"c w179 h8f gsfbc\"><div class=\"t m0 x78 h17 y253 ff2 fs4 fcb sc0 ls0 ws0\">127,2 </div></div><div class=\"c w17a h8f gsfbd\"><div class=\"t m0 x36 h17 y253 ff2 fs4 fcb sc0 ls0 ws0\">49,3 </div></div><div class=\"c w17b h8f gsfbe\"><div class=\"t m0 x24 h17 y253 ff2 fs4 fcb sc0 ls0 ws0\">(40,2) </div></div><div class=\"c w17c h8f gsfbf\"><div class=\"t m0 xba h17 y253 ff2 fs4 fcb sc0 ls0 ws0\">884,8<span class=\"_ _1c\"> </span> </div></div><div class=\"c w17f h112 gsfc1\"><div class=\"t m0 x4 h17 y281 ff2 fs4 fc2 sc0 ls0 ws0\">Nota </div></div><div class=\"c w178 h112 gsfc2\"><div class=\"t m0 x0 h17 ya55 ff3 fs4 fc0 sc0 ls0 ws0\">Aktywa/zobowi<span class=\"_ _1\"></span>\u0105zania<span class=\"ff2\"> </span></div><div class=\"t m0 x52 h17 y27e ff2 fs4 fc0 sc0 ls0 ws0\"> finansowe </div><div class=\"t m0 x47 h17 y27c ff2 fs4 fc0 sc0 ls0 ws0\">wyceniane </div><div class=\"t m0 x16 h17 y16d ff2 fs4 fc0 sc0 ls0 ws0\">w <span class=\"ff3\">warto\u015bci godziw<span class=\"_ _1\"></span>ej<span class=\"ff2\"> </span></span></div><div class=\"t m0 x5e h17 y16c ff2 fs4 fc0 sc0 ls0 ws0\">przez wynik </div><div class=\"t m0 x35 h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">finansowy </div></div><div class=\"c w180 h112 gsfc3\"><div class=\"t m0 x4 h17 y27e ff3 fs4 fc0 sc0 ls0 ws0\">Aktywa/zobowi<span class=\"_ _1\"></span>\u0105zania<span class=\"ff2\"> </span></div><div class=\"t m0 x4 h17 y27c ff2 fs4 fc0 sc0 ls0 ws0\">finansowe wyceni<span class=\"_ _1\"></span>ane </div><div class=\"t m0 x4 h17 y16d ff2 fs4 fc0 sc0 ls0 ws0\">wg zamortyzow<span class=\"_ _1\"></span>anego </div><div class=\"t m0 x72 h17 y16c ff2 fs4 fc0 sc0 ls0 ws0\">kosztu </div></div><div class=\"c wcf h112 gsfc4\"><div class=\"t m0 xb h17 y27c ff2 fs4 fc0 sc0 ls0 ws0\">Instrumenty </div><div class=\"t m0 x4 h17 y16d ff3 fs4 fc0 sc0 ls0 ws0\">zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span></div></div><div class=\"c w17b h112 gsfc5\"><div class=\"t m0 x92 h17 y27c ff2 fs4 fc0 sc0 ls0 ws0\">Poza zakresem </div><div class=\"t m0 x17 h17 y16d ff2 fs4 fc0 sc0 ls0 ws0\">MSSF 9 </div></div><div class=\"c w181 h112 gsfc6\"><div class=\"t m0 x8f h17 y281 ff2 fs4 fc0 sc0 ls0 ws0\">Razem </div></div><div class=\"c w182 h70 gsfc7\"><div class=\"t m0 x4 h17 y12 ff3 fs4 fc0 sc0 ls0 ws0\">ZA OKRES ZAKO<span class=\"_ _1\"></span>\u0143CZONY 31<span class=\"ff2\"> GRU<span class=\"_ _1\"></span>DNIA 2022 </span></div></div><div class=\"c w17e hf6 gsfc8\"><div class=\"t m0 x0 h17 ya ff3 fs4 fc2 sc0 ls0 ws0\">Przychody/(kos<span class=\"_ _1\"></span>zty) z tytu\u0142u odset<span class=\"_ _1\"></span>ek </div><div class=\"t m0 x0 h54 y12 ff3 fs4 fc2 sc0 ls0 ws0\">uj\u0119te<span class=\"ff2\"> <span class=\"ls27\">w:</span><span class=\"fs1\"> </span></span></div></div><div class=\"c w178 hf6 gsfc9\"><div class=\"t m0 x72 h54 y12 ff2 fs4 fc2 sc0 ls0 ws0\">130,6<span class=\"fs1\"> </span></div></div><div class=\"c w180 hf6 gsfca\"><div class=\"t m0 x1d h54 y12 ff2 fs4 fc2 sc0 ls0 ws0\">101,8<span class=\"fs1\"> </span></div></div><div class=\"c wcf hf6 gsfcb\"><div class=\"t m0 x72 h54 y12 ff2 fs4 fc2 sc0 ls0 ws0\">-<span class=\"fs1\"> </span></div></div><div class=\"c w17b hf6 gsfcc\"><div class=\"t m0 x24 h54 y12 ff2 fs4 fc2 sc0 ls0 ws0\">(31,4)<span class=\"fs1\"> </span></div></div><div class=\"c w181 hf6 gsfcd\"><div class=\"t m0 x24 h54 y12 ff2 fs4 fc2 sc0 ls0 ws0\">201,0<span class=\"fs1\"> </span></div></div><div class=\"c w17e h70 gsfce\"><div class=\"t m0 x4c h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">pozosta\u0142ych przych<span class=\"_ _1\"></span>odach<span class=\"ff1\"> </span></div></div><div class=\"c w178 h70 gsfcf\"><div class=\"t m0 x7a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w180 h70 gsfd0\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">26,1 </div></div><div class=\"c wcf h70 gsfd1\"><div class=\"t m0 x72 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17b h70 gsfd2\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w181 h70 gsfd3\"><div class=\"t m0 x35 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">26,1 </div></div><div class=\"c w17e h70 gsfd4\"><div class=\"t m0 x4c h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">pozosta\u0142ych kos<span class=\"_ _1\"></span>ztach<span class=\"ff1\"> </span></div></div><div class=\"c w178 h70 gsfd5\"><div class=\"t m0 x7a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w180 h70 gsfd6\"><div class=\"t m0 x3e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(39,0) </div></div><div class=\"c wcf h70 gsfd7\"><div class=\"t m0 x72 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17b h70 gsfd8\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w181 h70 gsfd9\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(39,0) </div></div><div class=\"c w17e h70 gsfda\"><div class=\"t m0 x4c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">przychodach finanso<span class=\"_ _1\"></span>wych </div></div><div class=\"c w17f h70 gsfdb\"><div class=\"t m0 x2 h16 y12 ff1 fs4 fc2 sc0 ls0 ws0\">4.6 </div></div><div class=\"c w178 h70 gsfdc\"><div class=\"t m0 x7a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w180 h70 gsfdd\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">183,9 </div></div><div class=\"c wcf h70 gsfde\"><div class=\"t m0 x72 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17b h70 gsfdf\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w181 h70 gsfe0\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">183,9 </div></div><div class=\"c w17e h70 gsfe1\"><div class=\"t m0 x4c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">kosztach finansow<span class=\"_ _1\"></span>ych </div></div><div class=\"c w178 h70 gsfe2\"><div class=\"t m0 x7a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w180 h70 gsfe3\"><div class=\"t m0 x3e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(69,2) </div></div><div class=\"c wcf h70 gsfe4\"><div class=\"t m0 x72 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17b h70 gsfe5\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(31,4) </div></div><div class=\"c w181 h70 gsfe6\"><div class=\"t m0 x45 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(100,6) </div></div><div class=\"c w17e h70 gsfe7\"><div class=\"t m0 x4c h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">pozosta\u0142ych zys<span class=\"_ _1\"></span>kach/(stratach) <span class=\"ff1\">- netto </span></div></div><div class=\"c w17f h70 gsfe8\"><div class=\"t m0 x2 h16 y12 ff1 fs4 fc2 sc0 ls0 ws0\">4.5 </div></div><div class=\"c w178 h70 gsfe9\"><div class=\"t m0 x72 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">130,6 </div></div><div class=\"c w180 h70 gsfea\"><div class=\"t m0 x61 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wcf h70 gsfeb\"><div class=\"t m0 x72 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17b h70 gsfec\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w181 h70 gsfed\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">130,6 </div></div><div class=\"c w17e hf6 gsfee\"><div class=\"t m0 x0 h17 ya ff3 fs4 fc2 sc0 ls0 ws0\">Zyski/(straty) z tyt<span class=\"_ _1\"></span>u\u0142u r\u00f3\u017cnic kurs<span class=\"_ _1\"></span>owych </div><div class=\"t m0 x0 h54 y12 ff3 fs4 fc2 sc0 ls0 ws0\">uj\u0119te<span class=\"ff2\"> <span class=\"ls27\">w:</span><span class=\"fs1\"> </span></span></div></div><div class=\"c w178 hf6 gsfef\"><div class=\"t m0 x7a h54 y12 ff2 fs4 fc2 sc0 ls0 ws0\">-<span class=\"fs1\"> </span></div></div><div class=\"c w180 hf6 gsff0\"><div class=\"t m0 x2c h54 y12 ff2 fs4 fc2 sc0 ls0 ws0\">60,6<span class=\"fs1\"> </span></div></div><div class=\"c wcf hf6 gsff1\"><div class=\"t m0 x47 h54 y12 ff2 fs4 fc2 sc0 ls0 ws0\">(23,3)<span class=\"fs1\"> </span></div></div><div class=\"c w17b hf6 gsff2\"><div class=\"t m0 x33 h54 y12 ff2 fs4 fc2 sc0 ls0 ws0\">-<span class=\"fs1\"> </span></div></div><div class=\"c w181 hf6 gsff3\"><div class=\"t m0 x35 h54 y12 ff2 fs4 fc2 sc0 ls0 ws0\">37,3<span class=\"fs1\"> </span></div></div><div class=\"c w17e h70 gsff4\"><div class=\"t m0 x4c h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">przychodach ze spr<span class=\"_ _1\"></span>zeda\u017cy<span class=\"ff1\"> </span></div></div><div class=\"c w178 h70 gsff5\"><div class=\"t m0 x7a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w180 h70 gsff6\"><div class=\"t m0 x61 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wcf h70 gsff7\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(9,7) </div></div><div class=\"c w17b h70 gsff8\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w181 h70 gsff9\"><div class=\"t m0 x47 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(9,7) </div></div><div class=\"c w17e h70 gsffa\"><div class=\"t m0 x4c h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">pozosta\u0142ych zys<span class=\"_ _1\"></span>kach/(stratach) <span class=\"ff1\">- netto </span></div></div><div class=\"c w178 h70 gsffb\"><div class=\"t m0 x7a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w180 h70 gsffc\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">51,9 </div></div><div class=\"c wcf h70 gsffd\"><div class=\"t m0 x72 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17b h70 gsffe\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w181 h70 gsfff\"><div class=\"t m0 x35 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">51,9 </div></div><div class=\"c w17e h70 gs1000\"><div class=\"t m0 x4c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">przychodach finanso<span class=\"_ _1\"></span>wych </div></div><div class=\"c w17f h70 gs1001\"><div class=\"t m0 x2 h16 y12 ff1 fs4 fc2 sc0 ls0 ws0\">4.6 </div></div><div class=\"c w178 h70 gs1002\"><div class=\"t m0 x7a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w180 h70 gs1003\"><div class=\"t m0 x7c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">8,9 </div></div><div class=\"c wcf h70 gs1004\"><div class=\"t m0 x72 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17b h70 gs1005\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w181 h70 gs1006\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">8,9 </div></div><div class=\"c w17e h70 gs1007\"><div class=\"t m0 x4c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">kosztach finansow<span class=\"_ _1\"></span>ych </div></div><div class=\"c w178 h70 gs1008\"><div class=\"t m0 x7a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w180 h70 gs1009\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(0,2) </div></div><div class=\"c wcf h70 gs100a\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(0,8) </div></div><div class=\"c w17b h70 gs100b\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w181 h70 gs100c\"><div class=\"t m0 x47 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(1,0) </div></div><div class=\"c w17e h70 gs100d\"><div class=\"t m0 x4c h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">innych ca\u0142kowity<span class=\"_ _1\"></span>ch dochodach<span class=\"ff1\"> </span></div></div><div class=\"c w178 h70 gs100e\"><div class=\"t m0 x7a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w180 h70 gs100f\"><div class=\"t m0 x61 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wcf h70 gs1010\"><div class=\"t m0 x47 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(12,8) </div></div><div class=\"c w17b h70 gs1011\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w181 h70 gs1012\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(12,8) </div></div><div class=\"c w17e h113 gs1013\"><div class=\"t m0 x0 h17 y16d ff3 fs4 fc2 sc0 ls0 ws0\">Przychody/(kos<span class=\"_ _1\"></span>zty) z tytu\u0142u wyce<span class=\"_ _1\"></span>ny </div><div class=\"t m0 x0 h17 y16c ff2 fs4 fc2 sc0 ls0 ws0\">i <span class=\"ff3\">realizacji instrume<span class=\"_ _1\"></span>nt\u00f3w pochodn<span class=\"_ _1\"></span>ych </span></div><div class=\"t m0 x0 h54 y12 ff3 fs4 fc2 sc0 ls0 ws0\">uj\u0119te<span class=\"ff2\"> <span class=\"ls27\">w:</span><span class=\"fs1\"> </span></span></div></div><div class=\"c w178 h113 gs1014\"><div class=\"t m0 x33 h54 y253 ff2 fs4 fc2 sc0 ls0 ws0\">(115,5)<span class=\"fs1\"> </span></div></div><div class=\"c w180 h113 gs1015\"><div class=\"t m0 x61 h54 y253 ff2 fs4 fc2 sc0 ls0 ws0\">-<span class=\"fs1\"> </span></div></div><div class=\"c wcf h113 gs1016\"><div class=\"t m0 x2a h54 y253 ff2 fs4 fc2 sc0 ls0 ws0\">6,0<span class=\"fs1\"> </span></div></div><div class=\"c w17b h113 gs1017\"><div class=\"t m0 x33 h54 y253 ff2 fs4 fc2 sc0 ls0 ws0\">-<span class=\"fs1\"> </span></div></div><div class=\"c w181 h113 gs1018\"><div class=\"t m0 x45 h54 y253 ff2 fs4 fc2 sc0 ls0 ws0\">(109,5)<span class=\"fs1\"> </span></div></div><div class=\"c w17e h70 gs1019\"><div class=\"t m0 x4c h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">przychodach ze spr<span class=\"_ _1\"></span>zeda\u017cy<span class=\"ff1\"> </span></div></div><div class=\"c w178 h70 gs101a\"><div class=\"t m0 x7a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w180 h70 gs101b\"><div class=\"t m0 x61 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wcf h70 gs101c\"><div class=\"t m0 x47 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(26,1) </div></div><div class=\"c w17b h70 gs101d\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w181 h70 gs101e\"><div class=\"t m0 x24 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(26,1) </div></div><div class=\"c w17e h70 gs101f\"><div class=\"t m0 x4c h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">pozosta\u0142ych <span class=\"ff1\">zyskach/(<span class=\"_ _1\"></span>stratach) - netto </span></div></div><div class=\"c w17f h70 gs1020\"><div class=\"t m0 x2 h16 y12 ff1 fs4 fc2 sc0 ls0 ws0\">4.5 </div></div><div class=\"c w178 h70 gs1021\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(115,5) </div></div><div class=\"c w180 h70 gs1022\"><div class=\"t m0 x61 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wcf h70 gs1023\"><div class=\"t m0 x2a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,7 </div></div><div class=\"c w17b h70 gs1024\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w181 h70 gs1025\"><div class=\"t m0 x45 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(114,8)<span class=\"_ _1c\"> </span> </div></div><div class=\"c w17e h70 gs1027\"><div class=\"t m0 x4c h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">innych ca\u0142kowity<span class=\"_ _1\"></span>ch dochodach<span class=\"ff1\"> </span></div></div><div class=\"c w178 h70 gs1028\"><div class=\"t m0 x7a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w180 h70 gs1029\"><div class=\"t m0 x61 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wcf h70 gs102a\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">31,4 </div></div><div class=\"c w17b h70 gs102b\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w181 h70 gs102c\"><div class=\"t m0 x35 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">31,4 </div></div><div class=\"c w17e h113 gs102d\"><div class=\"t m0 x0 h17 y16d ff3 fs4 fc2 sc0 ls0 ws0\">Odwr\u00f3cenie/(utworz<span class=\"_ _1\"></span>enie) odpis\u00f3<span class=\"_ _1\"></span>w </div><div class=\"t m0 x0 h17 y16c ff3 fs4 fc2 sc0 ls0 ws0\">aktualizuj\u0105cych n<span class=\"_ _1\"></span>ale\u017cno\u015bci handl<span class=\"_ _1\"></span>owe </div><div class=\"t m0 x0 h54 y12 ff3 fs4 fc2 sc0 ls0 ws0\">uj\u0119te<span class=\"ff2\"> <span class=\"ls27\">w:</span><span class=\"fs1\"> </span></span></div></div><div class=\"c w178 h113 gs102e\"><div class=\"t m0 x7a h54 y253 ff2 fs4 fc2 sc0 ls0 ws0\">-<span class=\"fs1\"> </span></div></div><div class=\"c w180 h113 gs102f\"><div class=\"t m0 x2c h54 y253 ff2 fs4 fc2 sc0 ls0 ws0\">(5,4)<span class=\"fs1\"> </span></div></div><div class=\"c wcf h113 gs1030\"><div class=\"t m0 x72 h54 y253 ff2 fs4 fc2 sc0 ls0 ws0\">-<span class=\"fs1\"> </span></div></div><div class=\"c w17b h113 gs1031\"><div class=\"t m0 x33 h54 y253 ff2 fs4 fc2 sc0 ls0 ws0\">-<span class=\"fs1\"> </span></div></div><div class=\"c w181 h113 gs1032\"><div class=\"t m0 x47 h54 y253 ff2 fs4 fc2 sc0 ls0 ws0\">(5,4)<span class=\"fs1\"> </span></div></div><div class=\"c w17e h70 gs1033\"><div class=\"t m0 x4c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">kosztach admini<span class=\"_ _1\"></span>stracyjnych </div></div><div class=\"c w178 h70 gs1034\"><div class=\"t m0 x7a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w180 h70 gs1035\"><div class=\"t m0 x7c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">3,4 </div></div><div class=\"c wcf h70 gs1036\"><div class=\"t m0 x72 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17b h70 gs1037\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w181 h70 gs1038\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">3,4 </div></div><div class=\"c w17e h70 gs1039\"><div class=\"t m0 x4c h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">pozosta\u0142ych przych<span class=\"_ _1\"></span>odach<span class=\"ff1\"> </span></div></div><div class=\"c w178 h70 gs103a\"><div class=\"t m0 x7a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w180 h70 gs103b\"><div class=\"t m0 x7c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">1,9 </div></div><div class=\"c wcf h70 gs103c\"><div class=\"t m0 x72 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17b h70 gs103d\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w181 h70 gs103e\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">1,9 </div></div><div class=\"c w17e h6f gs103f\"><div class=\"t m0 x4c h16 y253 ff7 fs4 fc0 sc0 ls0 ws0\">pozosta\u0142ych kos<span class=\"_ _1\"></span>ztach<span class=\"ff1\"> </span></div></div><div class=\"c w178 h6f gs1040\"><div class=\"t m0 x7a h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w180 h6f gs1041\"><div class=\"t m0 x3e h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">(10,7) </div></div><div class=\"c wcf h6f gs1042\"><div class=\"t m0 x72 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17b h6f gs1043\"><div class=\"t m0 x33 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w181 h6f gs1044\"><div class=\"t m0 x24 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">(10,7) </div></div><div class=\"c w17e h115 gs1045\"><div class=\"t m0 x0 h17 y62d ff3 fs4 fc2 sc0 ls0 ws0\">Zyski/(straty) z wy<span class=\"_ _1\"></span>ceny zobowi\u0105z<span class=\"_ _1\"></span>a\u0144 </div><div class=\"t m0 x0 h54 y4b1 ff3 fs4 fc2 sc0 ls0 ws0\">d\u0142ugoterminow<span class=\"_ _1\"></span>ych (dyskonto) <span class=\"_ _1\"></span>uj\u0119te w:<span class=\"ff2 fs1\"> </span></div></div><div class=\"c w178 h115 gs1046\"><div class=\"t m0 x7a h54 y854 ff2 fs4 fc2 sc0 ls0 ws0\">-<span class=\"fs1\"> </span></div></div><div class=\"c w180 h115 gs1047\"><div class=\"t m0 x2c h54 y4b1 ff2 fs4 fc2 sc0 ls0 ws0\">(0,3)<span class=\"fs1\"> </span></div></div><div class=\"c wcf h115 gs1048\"><div class=\"t m0 x72 h54 y4b1 ff2 fs4 fc2 sc0 ls0 ws0\">-<span class=\"fs1\"> </span></div></div><div class=\"c w17b h115 gs1049\"><div class=\"t m0 x33 h54 y4b1 ff2 fs4 fc2 sc0 ls0 ws0\">-<span class=\"fs1\"> </span></div></div><div class=\"c w181 h115 gs104a\"><div class=\"t m0 x47 h54 y4b1 ff2 fs4 fc2 sc0 ls0 ws0\">(0,3)<span class=\"fs1\"> </span></div></div><div class=\"c w17e h70 gs104b\"><div class=\"t m0 x4c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">kosztach finansow<span class=\"_ _1\"></span>ych </div></div><div class=\"c w178 h70 gs104c\"><div class=\"t m0 x7a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w180 h70 gs104d\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(0,3) </div></div><div class=\"c wcf h70 gs104e\"><div class=\"t m0 x72 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17b h70 gs104f\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w181 h70 gs1050\"><div class=\"t m0 x47 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(0,3) </div></div><div class=\"c w17e hf5 gs1051\"><div class=\"t m0 x0 h17 y27b ff3 fs4 fc2 sc0 ls0 ws0\">Zyski/(straty) z tyt<span class=\"_ _1\"></span>u\u0142u wyceny do warto<span class=\"_ _1\"></span>\u015bci </div><div class=\"t m0 x0 h17 ya ff3 fs4 fc2 sc0 ls0 ws0\">godziwej i reali<span class=\"_ _1\"></span>zacji portfela akty<span class=\"_ _1\"></span>w\u00f3w FIZ </div><div class=\"t m0 x0 h54 y12 ff3 fs4 fc2 sc0 ls0 ws0\">uj\u0119te<span class=\"ff2\"> <span class=\"ls27\">w:</span><span class=\"fs1\"> </span></span></div></div><div class=\"c w178 hf5 gs1052\"><div class=\"t m0 x1e h54 y12 ff2 fs4 fc2 sc0 ls0 ws0\">55,3<span class=\"fs1\"> </span></div></div><div class=\"c w180 hf5 gs1053\"><div class=\"t m0 x61 h54 y12 ff2 fs4 fc2 sc0 ls0 ws0\">-<span class=\"fs1\"> </span></div></div><div class=\"c wcf hf5 gs1054\"><div class=\"t m0 x72 h54 y12 ff2 fs4 fc2 sc0 ls0 ws0\">-<span class=\"fs1\"> </span></div></div><div class=\"c w17b hf5 gs1055\"><div class=\"t m0 x33 h54 y12 ff2 fs4 fc2 sc0 ls0 ws0\">-<span class=\"fs1\"> </span></div></div><div class=\"c w181 hf5 gs1056\"><div class=\"t m0 x35 h54 y12 ff2 fs4 fc2 sc0 ls0 ws0\">55,3<span class=\"fs1\"> </span></div></div><div class=\"c w17e h70 gs1057\"><div class=\"t m0 x4c h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">pozosta\u0142ych zys<span class=\"_ _1\"></span>kach/(stratach) <span class=\"ff1\">- netto </span></div></div><div class=\"c w17f h70 gs1058\"><div class=\"t m0 x2 h16 y12 ff1 fs4 fc2 sc0 ls0 ws0\">4.5 </div></div><div class=\"c w178 h70 gs1059\"><div class=\"t m0 x1e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">55,3 </div></div><div class=\"c w180 h70 gs105a\"><div class=\"t m0 x61 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wcf h70 gs105b\"><div class=\"t m0 x72 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17b h70 gs105c\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w181 h70 gs105d\"><div class=\"t m0 x35 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">55,3 </div></div><div class=\"c w17e hc7 gs105e\"><div class=\"t m0 x0 h54 y268 ff2 fs1 fc0 sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w178 hc7 gs105f\"><div class=\"t m0 x1e h17 y21e ff2 fs4 fc0 sc0 ls0 ws0\">70,4 </div></div><div class=\"c w180 hc7 gs1060\"><div class=\"t m0 x1d h17 y21e ff2 fs4 fc0 sc0 ls0 ws0\">156,7 </div></div><div class=\"c wcf hc7 gs1061\"><div class=\"t m0 x47 h17 y21e ff2 fs4 fc0 sc0 ls0 ws0\">(17,3) </div></div><div class=\"c w17b hc7 gs1062\"><div class=\"t m0 x24 h17 yc1 ff2 fs4 fc0 sc0 ls0 ws0\">(31,4) </div></div><div class=\"c w181 hc7 gs1063\"><div class=\"t m0 x24 h17 y21e ff2 fs4 fc0 sc0 ls0 ws0\">178,4 </div></div>9.4.<span class=\"ffb ls0\"> <span class=\"ff2\">POCHODNE INSTRUM<span class=\"_ _0\"></span>ENTY FINANSOWE <span class=\"_ _0\"></span> </span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>POCHODNE INST<span class=\"_ _1\"></span>RUMENTY <span class=\"_ _1\"></span>FINANSOWE Instrumenty po<span class=\"_ _1\"></span>chodne, <span class=\"_ _1\"></span>z kt\u00f3rych <span class=\"_ _1\"></span>korzysta Grupa <span class=\"_ _1\"></span>w c<span class=\"_ _1\"></span>elu zabezpiecz<span class=\"_ _1\"></span>enia si\u0119 pr<span class=\"_ _1\"></span>zed ry<span class=\"_ _1\"></span>zykiem zwi\u0105<span class=\"_ _1\"></span>zanym ze <span class=\"_ _1\"></span>zmianami k<span class=\"_ _1\"></span>urs\u00f3w walut, <span class=\"_ _1\"></span>t<span class=\"_ _0\"></span><span class=\"ff4\">o przede <span class=\"_ _1\"></span>wszystkim t<span class=\"_ _1\"></span>ransakcje </span>typu forward wal<span class=\"_ _1\"></span>utowy. Natomiast w c<span class=\"_ _1\"></span>elu zabezpiecze<span class=\"_ _1\"></span>nia si\u0119 przed ryz<span class=\"_ _1\"></span>yk<span class=\"_ _0\"></span>iem zwi<span class=\"_ _1\"></span>\u0105zanym ze zmianami <span class=\"_ _1\"></span>cen w\u0119gla Grup<span class=\"_ _1\"></span>a zawiera transakcj<span class=\"_ _1\"></span>e typu swap tow<span class=\"_ _1\"></span>arowy.<span class=\"ff4\"> </span>Fundusz <span class=\"_ _0\"></span>Inwestycyjny Zamkni\u0119ty <span class=\"_ _0\"></span>FIZ <span class=\"_ _0\"></span>wykorzystuje <span class=\"_ _0\"></span>instrumenty pochodne <span class=\"_ _0\"></span>zabezpieczaj\u0105ce <span class=\"_ _0\"></span>ryzyko <span class=\"_ _0\"></span>zmian <span class=\"_ _0\"></span>kurs\u00f3w <span class=\"_ _0\"></span>walutowych<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>zabe<span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>pieczaj\u0105ce zmiany <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>t\u00f3p procentowych. Instr<span class=\"_ _1\"></span>umenty te <span class=\"ff5\">zosta\u0142y <span class=\"_ _1\"></span>przedstawione w <span class=\"_ _1\"></span>Nocie 7.5.<span class=\"ff4\"> </span></span>Pochodne <span class=\"_ _9\"></span>instrumenty <span class=\"_ _9\"></span>finansowe <span class=\"_ _9\"></span>zalicza <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _b\"></span>do <span class=\"_ _9\"></span>aktyw\u00f3w/zobowi\u0105za\u0144<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>finansowych <span class=\"_ _b\"></span>wycenia<span class=\"_ _1\"></span>nych <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>warto\u015bci <span class=\"_ _9\"></span>godziwej <span class=\"_ _9\"></span>przez <span class=\"_ _9\"></span>wynik <span class=\"_ _b\"></span>fina<span class=\"_ _0\"></span>nsowy, <span class=\"_ _9\"></span>o <span class=\"_ _b\"></span>ile <span class=\"_ _9\"></span>nie <span class=\"_ _9\"></span>zosta\u0142y wyznaczone <span class=\"_ _b\"> </span>jako <span class=\"_ _8\"> </span>instru<span class=\"_ _1\"></span>menty <span class=\"_ _b\"> </span>zabezpieczaj\u0105ce. <span class=\"_ _b\"> </span>Pochodne <span class=\"_ _8\"> </span>i<span class=\"_ _1\"></span>nstrumenty <span class=\"_ _8\"> </span>finan<span class=\"_ _1\"></span>sowe <span class=\"_ _b\"> </span>u<span class=\"_ _0\"></span>jmuje <span class=\"_ _b\"></span>si\u0119 <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>warto\u015bci <span class=\"_ _8\"> </span>godziw<span class=\"_ _1\"></span>ej <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>dzie\u0144 <span class=\"_ _b\"> </span>zawarcia <span class=\"_ _b\"> </span>kontraktu, <span class=\"_ _8\"> </span>a <span class=\"_ _b\"> </span>nast\u0119pnie przeszacowuje d<span class=\"_ _1\"></span>o warto\u015bci god<span class=\"_ _1\"></span>ziwej na ka\u017cdy d<span class=\"_ _1\"></span>zie\u0144 ko\u0144cz\u0105cy o<span class=\"_ _1\"></span>kres sprawo<span class=\"_ _1\"></span>zdawczy. Pocho<span class=\"_ _1\"></span>dne instrumenty fi<span class=\"_ _1\"></span>nansowe wy<span class=\"_ _1\"></span>kazuje si\u0119 jako aktywa, gdy ic<span class=\"_ _1\"></span>h warto\u015b\u0107<span class=\"_ _1\"></span> jest dodat<span class=\"_ _1\"></span>n<span class=\"ff5\">ia, i <span class=\"_ _1\"></span>jako <span class=\"_ _1\"></span>zobowi\u0105zani<span class=\"_ _1\"></span>a \u2013<span class=\"ff4\"> <span class=\"_ _1\"></span><span class=\"ff5\">gdy i<span class=\"_ _1\"></span>ch wart<span class=\"_ _1\"></span>o\u015b\u0107 je<span class=\"_ _1\"></span>st ujemna, <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span><span class=\"ff4\"> </span>zysk lu<span class=\"_ _1\"></span>b strat\u0119 <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wyceny in<span class=\"_ _1\"></span>strument\u00f3w <span class=\"_ _1\"></span>ujmuje <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _1\"></span>niezw\u0142ocznie <span class=\"_ _1\"></span>w<span class=\"ff4\"> </span>wyniku fina<span class=\"_ _1\"></span>nsowym (<span class=\"_ _1\"></span>pozosta\u0142e<span class=\"_ _1\"></span> </span></span></span>zyski/(straty)-netto).<span class=\"_ _1c\"> </span>RACHUNKOWO<span class=\"_ _1\"></span>\u015a\u0106 ZABEZPI<span class=\"_ _1\"></span>ECZE\u0143<span class=\"ffa\"> </span>Grupa <span class=\"_ _1\"></span>stosuje <span class=\"_ _5\"></span>rachunkowo\u015b\u0107 <span class=\"_ _1\"></span>zabezpiecze\u0144 <span class=\"_ _5\"></span>dla zabe<span class=\"_ _1\"></span>zpieczenia pr<span class=\"_ _1\"></span>zep\u0142yw\u00f3w <span class=\"_ _5\"></span>pieni\u0119\u017cnych. C<span class=\"_ _1\"></span>elem <span class=\"_ _1\"></span>stosowania <span class=\"_ _5\"></span>rachunkowo\u015bci <span class=\"_ _1\"></span>zabezpie<span class=\"_ _1\"></span>cze\u0144 <span class=\"_ _1\"></span>przep\u0142yw\u00f3w <span class=\"_ _5\"></span>pieni\u0119\u017cnych jest <span class=\"_ _8\"> </span>zabezpieczenie <span class=\"_ _b\"> </span>przed <span class=\"_ _8\"> </span>zagro\u017ceniem <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>mienno\u015bci\u0105 <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rzep\u0142yw\u00f3w <span class=\"_ _b\"> </span>pieni\u0119\u017cnych, <span class=\"_ _8\"> </span>kt\u00f3re <span class=\"_ _8\"> </span>przypis<span class=\"_ _1\"></span>a\u0107 <span class=\"_ _8\"> </span>mo\u017cna <span class=\"_ _8\"> </span>konkret<span class=\"_ _1\"></span>nemu <span class=\"_ _8\"> </span>rodzajowi <span class=\"_ _b\"> </span>ryzyka  zwi\u0105zanemu <span class=\"_ _8\"> </span>z<span class=\"ff4\"> </span>uj\u0119tym<span class=\"_ _1\"></span> sk\u0142adnikiem <span class=\"_ _b\"> </span>aktyw\u00f3w <span class=\"_ _8\"> </span>lu<span class=\"_ _1\"></span>b <span class=\"_ _8\"> </span>zobo<span class=\"_ _1\"></span>wi\u0105zaniem <span class=\"_ _b\"></span>lub <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>wysoce <span class=\"_ _8\"> </span>prawdopo<span class=\"_ _1\"></span>dobn\u0105 <span class=\"_ _b\"> </span>planowan\u0105 <span class=\"_ _8\"> </span>tran<span class=\"_ _1\"></span>sakcj\u0105 <span class=\"_ _8\"> </span>i <span class=\"_ _b\"></span>kt\u00f3re <span class=\"_ _b\"> </span>mog\u0142oby <span class=\"_ _8\"> </span>wp\u0142y<span class=\"_ _1\"></span>wa\u0107 <span class=\"_ _b\"> </span>na<span class=\"_ _9\"></span><span class=\"ff4\"> wy<span class=\"_ _1\"></span>nik <span class=\"_ _8\"> </span>fina<span class=\"_ _1\"></span>nsowy. <span class=\"_ _b\"> </span>Grupa <span class=\"_ _8\"> </span>stosuj<span class=\"_ _1\"></span>e </span>rachunkowo\u015b\u0107 <span class=\"_ _9\"></span>zabezpiecze\u0144 <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>rzep\u0142yw\u00f3w<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>zakresie <span class=\"_ _b\"></span>ryzyka <span class=\"_ _9\"></span>walutowego <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>ryzyka <span class=\"_ _9\"></span>zmian <span class=\"_ _b\"></span>cen <span class=\"_ _b\"></span>w\u0119gla. <span class=\"_ _b\"></span>Instr<span class=\"_ _1\"></span>umentami <span class=\"_ _9\"></span>zabezpi<span class=\"_ _0\"></span><span class=\"ff4 ls5\">ec</span>zaj\u0105cymi <span class=\"_ _b\"></span>mog\u0105 <span class=\"_ _9\"></span>by\u0107 instrumenty <span class=\"_ _d\"> </span>pochodne  o<span class=\"_ _0\"></span>raz <span class=\"_ _d\"> </span>kredyty <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>po\u017cyczki <span class=\"_ _d\"> </span>w <span class=\"_ _d\"> </span>wal<span class=\"_ _1\"></span>ucie <span class=\"_ _d\"> </span>obcej. <span class=\"_ _d\"> </span>Szczeg\u00f3\u0142y  dotycz\u0105cej <span class=\"_ _d\"> </span>stosowanej <span class=\"_ _d\"> </span>rachunkowo\u015bci  zabezpiecze\u0144 <span class=\"_ _d\"> </span>zost<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>\u0142y <span class=\"_ _d\"> </span>przedsta<span class=\"_ _1\"></span>wione w Nocie 9.5.1.<span class=\"_ _1\"></span> Zyski <span class=\"_ _9\"></span>lub <span class=\"_ _b\"> </span>straty <span class=\"_ _b\"></span>wynikaj\u0105ce <span class=\"_ _9\"></span>ze <span class=\"_ _b\"></span>zmiany <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _b\"></span>godziwej <span class=\"_ _9\"></span>instrumentu <span class=\"_ _b\"></span>zabezpiecz<span class=\"_ _1\"></span>aj<span class=\"_ _0\"></span>\u0105cego <span class=\"_ _b\"></span>przep\u0142yw<span class=\"_ _1\"></span>y <span class=\"_ _b\"></span>pieni\u0119\u017cne <span class=\"_ _9\"></span>ujmowane <span class=\"_ _b\"></span>s\u0105 <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>innych <span class=\"_ _b\"></span>ca\u0142kowityc<span class=\"_ _1\"></span>h <span class=\"_ _b\"></span>dochodach<span class=\"_ _1\"></span> w <span class=\"ff5\">cz\u0119\u015bci stanowi\u0105cej efektywne zabezpieczenie, natomi<span class=\"_ _1\"></span>ast nieefektywna cz\u0119\u015b\u0107 zabezpieczenia odnoszona jest do wyniku finansowego<span class=\"_ _9\"></span><span class=\"ff4\"> </span>bie\u017c\u0105ceg<span class=\"_ _1\"></span>o okresu. Cz\u0119\u015b\u0107 </span>efektywna uj\u0119t<span class=\"_ _1\"></span>a w in<span class=\"_ _1\"></span>nych ca\u0142<span class=\"_ _1\"></span>kowitych docho<span class=\"_ _1\"></span>dach jest <span class=\"_ _1\"></span>odnoszona n<span class=\"_ _1\"></span>a wyni<span class=\"_ _1\"></span>k finansow<span class=\"_ _1\"></span>y w t<span class=\"_ _1\"></span>akich sam<span class=\"_ _1\"></span>ych okresac<span class=\"_ _1\"></span>h, w <span class=\"_ _1\"></span>jakich po<span class=\"_ _1\"></span>zycja zabezpi<span class=\"_ _1\"></span>eczana <span class=\"_ _1\"></span>wp\u0142ywa na<span class=\"ff4\"> wynik </span>finansowy. Podstaw\u0105 <span class=\"_ _12\"> </span>oceny, <span class=\"_ _12\"> </span>czy <span class=\"_ _12\"> </span>z<span class=\"_ _0\"></span>abezpieczenie<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>jest <span class=\"_ _10\"> </span>efektyw<span class=\"_ _1\"></span>ne, <span class=\"_ _12\"> </span>jest <span class=\"_ _12\"> </span>is<span class=\"_ _0\"></span>tnienie <span class=\"_ _12\"> </span>powi\u0105zania <span class=\"_ _12\"> </span>ekonomicznego <span class=\"_ _11\"> </span>p<span class=\"_ _0\"></span>omi\u0119dzy <span class=\"_ _12\"> </span>pozycj\u0105 <span class=\"_ _12\"> </span>zabezpieczan\u0105 <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>i<span class=\"_ _9\"></span><span class=\"ff4\">nstrumentem<span class=\"_ _1\"></span> </span>zabezpieczaj\u0105cym. <span class=\"_ _0\"></span>Wym\u00f3g <span class=\"_ _9\"></span>istni<span class=\"_ _1\"></span>enia <span class=\"_ _9\"></span>powi<span class=\"_ _1\"></span>\u0105zania <span class=\"_ _9\"></span>ekon<span class=\"_ _1\"></span>omicznego <span class=\"_ _0\"></span>oznacza, <span class=\"_ _9\"></span>\u017ce <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _9\"></span>instrumentu <span class=\"_ _0\"></span>zabezpieczaj\u0105ceg<span class=\"_ _1\"></span>o <span class=\"_ _9\"></span>oraz <span class=\"_ _0\"></span>pozycji <span class=\"_ _9\"></span>za<span class=\"_ _0\"></span><span class=\"ff4\">bezpieczanej <span class=\"_ _0\"></span>zasadniczo </span>zmieniaj\u0105  si\u0119  przeciwstawnie  ze  wzg<span class=\"_ _0\"></span>l\u0119du  na  takie  samo <span class=\"_ _d\"> </span>ryz<span class=\"_ _1\"></span>yko.  Grupa  wyznacza  powi\u0105zanie  zabezpie<span class=\"_ _0\"></span>czaj\u0105ce,  je\u017celi  p<span class=\"_ _0\"></span>omi\u0119dzy  pozycj\u0105  zabezpieczan\u0105<span class=\"_ _1\"></span> a <span class=\"ff5\">instrumentem <span class=\"_ _5\"></span>zabezpieczaj\u0105cym <span class=\"_ _5\"></span>wyst\u0119puje <span class=\"_ _5\"></span>powi\u0105zanie <span class=\"_ _1\"></span>ekonomic<span class=\"_ _1\"></span>zne. Ws<span class=\"_ _1\"></span>ka\u017anik <span class=\"_ _5\"></span>zabezpieczenia <span class=\"_ _5\"></span>us<span class=\"_ _0\"></span>tanowi<span class=\"_ _1\"></span>onego <span class=\"_ _5\"></span>powi\u0105zania <span class=\"_ _1\"></span>zabezpieczaj\u0105ce<span class=\"_ _1\"></span>go <span class=\"_ _1\"></span>jest <span class=\"_ _5\"></span>ustanowiony </span>w wysoko\u015bci zapew<span class=\"_ _1\"></span>niaj\u0105cej efektyw<span class=\"_ _1\"></span>no\u015b\u0107 powi\u0105zania ora<span class=\"_ _1\"></span>z jest sp\u00f3jny z rzeczywi<span class=\"_ _1\"></span>stym wolumenem z<span class=\"_ _1\"></span>abezpieczanej poz<span class=\"_ _1\"></span>ycji i instrumentu z<span class=\"_ _1\"></span>abezpieczaj\u0105ceg<span class=\"_ _1\"></span>o.<span class=\"ff4\"> </span>Efektywno\u015b\u0107 <span class=\"_ _b\"></span>zabezpiecze\u0144 <span class=\"_ _b\"></span>ustala <span class=\"_ _b\"> </span>si\u0119 <span class=\"_ _8\"> </span>z <span class=\"_ _b\"></span>chwil\u0105 <span class=\"_ _b\"> </span>powstania <span class=\"_ _8\"> </span>r<span class=\"_ _1\"></span>elacji <span class=\"_ _b\"> </span>zabezpieczaj\u0105cej,<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>n<span class=\"_ _0\"></span>a <span class=\"_ _b\"> </span>koniec <span class=\"_ _8\"> </span>ka\u017cd<span class=\"_ _1\"></span>ego <span class=\"_ _b\"> </span>kwarta\u0142u <span class=\"_ _8\"> </span>i <span class=\"_ _b\"></span>w <span class=\"_ _b\"> </span>przypadku <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>tw<span class=\"_ _0\"></span><span class=\"ff4\">ierdzenia <span class=\"_ _b\"> </span>istotnych <span class=\"_ _b\"> </span>zmian </span>w <span class=\"ff5\">parametrach tran<span class=\"_ _1\"></span>sakcji lub strategii <span class=\"_ _1\"></span>zabezpieczenia. Gr<span class=\"_ _1\"></span>upa dokonuje ja<span class=\"_ _1\"></span>ko\u015bciowej lub ilo<span class=\"_ _1\"></span>\u015bciowej oceny efektywno\u015bci z<span class=\"_ _1\"></span>abezpieczenia.<span class=\"_ _1c\"> </span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>Kwota  nies<span class=\"_ _1\"></span>kuteczno\u015bci <span class=\"_ _8\"> </span>powi\u0105zania  za<span class=\"_ _1\"></span>bezpieczaj\u0105cego <span class=\"_ _8\"> </span>jest  kalkul<span class=\"_ _1\"></span>owana,  je<span class=\"_ _1\"></span>\u017celi  zmia<span class=\"_ _1\"></span>ny  warto<span class=\"_ _1\"></span>\u015bci  (w <span class=\"_ _8\"> </span>warto\u015bci  bezwz<span class=\"_ _1\"></span>gl\u0119dnej) <span class=\"_ _8\"> </span>instrum<span class=\"_ _0\"></span>entu  zabezpieczaj\u0105ce<span class=\"_ _1\"></span>go w <span class=\"ff5\">okresie <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>omiaru <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rzekroc<span class=\"_ _1\"></span>z\u0105 <span class=\"_ _1\"></span>zmiany <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span>arto\u015bci <span class=\"_ _5\"></span>godzi<span class=\"_ _0\"></span>wej <span class=\"_ _1\"></span>(w <span class=\"_ _5\"></span>warto\u015bci bezw<span class=\"_ _1\"></span>zgl\u0119dnej) <span class=\"_ _5\"></span>pozycji <span class=\"_ _1\"></span>zabezpieczanej. <span class=\"_ _5\"></span>Kwota nie<span class=\"_ _1\"></span>skuteczno\u015bci <span class=\"_ _5\"></span>zostaje <span class=\"_ _1\"></span>odniesiona <span class=\"_ _1\"></span>do<span class=\"ff4\"> rachunku </span></span>wynik\u00f3w okresu, d<span class=\"_ _1\"></span>o kt\u00f3rego odn<span class=\"_ _1\"></span>osi si\u0119 pomiar skut<span class=\"_ _1\"></span>eczno\u015bci.<span class=\"ff4\"> </span>\u0179r\u00f3d\u0142ami <span class=\"_ _9\"></span>nieskuteczno\u015bci <span class=\"_ _9\"></span>dla <span class=\"_ _9\"></span>ryzyka <span class=\"_ _b\"></span>walutowego <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>ryzy<span class=\"_ _1\"></span>ka <span class=\"_ _9\"></span>zmian <span class=\"_ _b\"></span>cen <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _b\"></span>mo\u017c<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>by\u0107 <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>szczeg\u00f3<span class=\"_ _0\"></span>lno\u015bci <span class=\"_ _b\"></span>r\u00f3\u017cnica <span class=\"_ _9\"></span>pomi\u0119dzy <span class=\"_ _9\"></span>terminem <span class=\"_ _9\"></span>zapadalno\u015bci <span class=\"_ _9\"></span>instrumentu zabezpieczaj\u0105cego przypadaj\u0105cego <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>ostatni <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _9\"></span>roboc<span class=\"_ _1\"></span>zy <span class=\"_ _0\"></span>miesi\u0105ca, <span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>termina<span class=\"_ _1\"></span>mi <span class=\"_ _0\"></span>zapadalno\u015bci <span class=\"_ _0\"></span>pozycji <span class=\"_ _0\"></span>zabezpieczanej, <span class=\"_ _0\"></span>kt\u00f3ra <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>alizuje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _9\"></span>w k<span class=\"_ _0\"></span>olejnych d<span class=\"_ _0\"></span>niac<span class=\"_ _1\"></span>h miesi\u0105ca.<span class=\"ff4\"> </span>Grupa <span class=\"_ _9\"></span>zaprzestaje <span class=\"_ _9\"></span>stosowania <span class=\"_ _9\"></span>zas<span class=\"ff5\">ad <span class=\"_ _9\"></span>rachunkowo\u015bci <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>abezpiecze\u0144 <span class=\"_ _9\"></span>przep\u0142yw<span class=\"_ _1\"></span>\u00f3w <span class=\"_ _9\"></span>pieni\u0119\u017cnych, <span class=\"_ _9\"></span>je\u017celi <span class=\"_ _9\"></span>instrument <span class=\"_ _9\"></span>zabezpieczaj\u0105cy <span class=\"_ _9\"></span>wyga\u015bni<span class=\"_ _1\"></span>e, <span class=\"_ _9\"></span>zostanie <span class=\"_ _9\"></span>sprzedany, </span>rozwi\u0105zany <span class=\"_ _5\"></span>lub <span class=\"_ _1\"></span>zrealizowany <span class=\"_ _5\"></span>lub <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span>mianie <span class=\"_ _5\"></span>uleg\u0142 <span class=\"_ _1\"></span>cel <span class=\"_ _5\"></span>zarz\u0105dzania <span class=\"_ _1\"></span>ryzyki<span class=\"_ _1\"></span>em <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>la <span class=\"_ _5\"></span>danego <span class=\"_ _1\"></span>powi\u0105zania <span class=\"_ _5\"></span>albo, <span class=\"_ _1\"></span>je\u015bli <span class=\"_ _5\"></span>zabezpieczenie <span class=\"_ _5\"></span>przes<span class=\"_ _0\"></span>taje <span class=\"_ _1\"></span>spe\u0142nia\u0107<span class=\"ff4\"> <span class=\"_ _5\"></span><span class=\"ff5\">kryteria <span class=\"_ _1\"></span>rachunkow<span class=\"_ _1\"></span>o\u015bci<span class=\"_ _1\"></span> </span></span>zabezpiecze\u0144 doty<span class=\"_ _1\"></span>cz\u0105cych efektyw<span class=\"_ _1\"></span>no\u015bci oraz zaprzesta<span class=\"_ _1\"></span>no oczekiwa\u0107 realiz<span class=\"_ _1\"></span>acji planowanej <span class=\"_ _1\"></span>transakcji.<span class=\"_ _1c\"> </span>Aktywa finansowe po przeliczeniu na PLN: 31.12.2023 31.12.2022 Instrumenty pochodne zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span>Instrumenty pochodne wyceniane w <span class=\"ff3\">warto\u015bci</span> godziwej przez wynik finansowy Razem Instrumenty pochodne zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span>Instrumenty pochodne wyceniane w <span class=\"ff3\">warto\u015bci</span> godziwej przez wynik finansowy Razem Forwardy waluto<span class=\"_ _1\"></span>we: \u2013<span class=\"ff1\"> EUR </span>2,9 6,0 8,9 8,6 4,7 13,3 \u2013<span class=\"ff1\"> USD </span>13,0 5,7 18,7 18,7 11,8 30,5 Swapy towarowe U<span class=\"_ _1\"></span>SD 0,1 - 0,1 - - - RAZEM, W TYM 16,0 11,7 27,7 27,3 16,5 43,8 - <span class=\"ff7\">cz\u0119\u015b\u0107 kr\u00f3tkotermi<span class=\"_ _1\"></span>nowa<span class=\"ff1\"> </span></span>16,0 11,7 27,7 27,3 16,5 43,8 Zobowi\u0105zania finansowe po przeliczeniu na PLN:<span class=\"ff1\"> </span>31.12.2023 31.12.2022 Instrumenty pochodne zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span>Instrumenty pochodne wyceniane w <span class=\"ff3\">warto\u015bci</span> godziwej przez wynik finansowy Razem Instrumenty pochodne zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span>Instrumenty pochodne wyceniane w <span class=\"ff3\">warto\u015bci</span> godziwej przez wynik finansowy Razem Forwardy waluto<span class=\"_ _1\"></span>we: \u2013<span class=\"ff1\"> EUR </span>- 0,6 0,6 - 0,2 0,2 \u2013<span class=\"ff1\"> USD </span>- - - - 0,4 0,4 Swapy towarowe U<span class=\"_ _1\"></span>SD 4,6 - 4,6 - - - RAZEM, W TYM 4,6 0,6 5,2 - 0,6 0,6 - <span class=\"ff7\">cz\u0119\u015b\u0107 kr\u00f3tkotermi<span class=\"_ _1\"></span>nowa<span class=\"ff1\"> </span></span>4,6 0,6 5,2 - 0,6 0,6 Warto\u015bci nominalne kontrakt\u00f3w wyra\u017cone w mln EUR i USD przedstawia poni\u017csza tabela:<span class=\"ff1\"> </span>Kontrakt Waluta 31.12.2023 31.12.2022 Instrumenty pochodne zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span>Instrumenty pochodne wyceni<span class=\"_ _1\"></span>ane w <span class=\"ff3\">warto\u015bci godziw<span class=\"_ _1\"></span>ej </span>przez wynik finansowy Instrumenty pochodne zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span>Instrumenty po<span class=\"_ _1\"></span>chodne wyceniane w <span class=\"ff3\">wart<span class=\"_ _1\"></span>o\u015bci </span>godziwej przez w<span class=\"_ _1\"></span>ynik finansowy FORWARD WAL<span class=\"_ _1\"></span>UTOWY EUR 9,0 73,7 41,0 68,5 sprzeda\u017c<span class=\"ff1\"> </span>9,0 73,7 41,0 68,5 FORWARD WAL<span class=\"_ _1\"></span>UTOWY USD 30,0 14,0 62,0 50,4 sprzeda\u017c<span class=\"ff1\"> </span>30,0 14,0 62,0 50,4<span class=\"_ _1c\"> </span>Warto\u015bci nominalne kontrakt\u00f3w towarowych zabezpieczaj\u0105cych ryzyko cenowe wyra\u017cone w tys. ton przedstawia poni\u017csza tabela:<span class=\"ff1\"> </span>Kontrakt 31.12.2023 31.12.2022 Instrumenty pochodne zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span>Instrumenty pochodne wyceni<span class=\"_ _1\"></span>ane w <span class=\"ff3\">warto\u015bci godziw<span class=\"_ _1\"></span>ej<span class=\"ff2\"> </span></span>przez wynik finansowy Instrumenty pochodne zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span>Instrumenty pochodne wyceni<span class=\"_ _1\"></span>ane w <span class=\"ff3\">warto\u015bci godziw<span class=\"_ _1\"></span>ej<span class=\"ff2\"> </span></span>przez wynik finansowy SWAP TOWAROW<span class=\"_ _1\"></span>Y 71,0 - - - sprzeda\u017c<span class=\"ff1\"> </span>71,0 - - - Skutki rachunkowo\u015bci zabezpiecze\u0144 dla sytuacji finansowej i wynik\u00f3w przedstawiaj\u0105 poni\u017csze tabe<span class=\"_ _1\"></span>le:<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Warto\u015b\u0107 bilansowa<span class=\"_ _0\"></span><span class=\"ff2\"> </span>Typ instrumentu zabezpiecza-<span class=\"_ _1c\"> </span>j\u0105cego<span class=\"ff1 fs4\"> </span>Warto\u015b\u0107 nominalna Aktywa Zobowi\u0105<span class=\"ff2\">-<span class=\"_ _1c\"> </span></span>zania Nazwa pozycji w bilansie, kt\u00f3ra zawiera instrument zabezpie-<span class=\"_ _1c\"> </span>czaj\u0105cy<span class=\"ff2 fs4\"> </span>Zmiana warto\u015bci godziwej instrumentu zabezpiecza-<span class=\"_ _1c\"> </span>j\u0105cego<span class=\"ff2\"> jako </span>podstawa uj\u0119cia nieefektywno-<span class=\"_ _1c\"> </span>\u015bci zabezpieczenia w danym okresie<span class=\"fs4\"> </span>Zyski/(straty) z <span class=\"ff3\">tytu\u0142u </span>zabezpie-<span class=\"_ _1c\"> </span>czenia dla okresu sprawozda-<span class=\"_ _1c\"> </span>wczego, kt\u00f3re zosta\u0142y uj\u0119te w innych ca\u0142kowitych dochodach<span class=\"fs4\"> </span>Kwota nieefekty-<span class=\"_ _1c\"> </span>wno\u015bci zabezpie-<span class=\"_ _1c\"> </span>czenia uj\u0119ta<span class=\"ff2\"> </span>w wyniku finansowym<span class=\"fs4\"> </span>Pozycja sprawozdania z wyniku finansowego i innych ca\u0142kowitych dochod\u00f3w w <span class=\"ff3\">kt\u00f3rej uj\u0119to </span>kwot\u0119 nieefekty-<span class=\"_ _1c\"> </span>wno\u015bci<span class=\"ff2 fs4\"> </span>Kwota przeklasyfiko-<span class=\"_ _1c\"> </span>wana z <span class=\"ff3\">kapita\u0142u </span>z <span class=\"ff3\">tytu\u0142u </span>zabezpiecze-<span class=\"_ _1c\"> </span>nia przep\u0142yw\u00f3w pieni\u0119\u017cnych do<span class=\"ls0\"> wyniku </span>finansowego jako korekta z <span class=\"ff3\">tytu\u0142u </span>przeklasyfiko-<span class=\"_ _1c\"> </span>wania<span class=\"fs4\"> </span>Pozycja w sprawozda-<span class=\"_ _1c\"> </span>niu z wyniku finansowego i innych ca\u0142kowitych dochod\u00f3w, kt\u00f3ra zawiera korekt\u0119 z <span class=\"ff3\">tytu\u0142u </span>przeklasyfiko-<span class=\"_ _1c\"> </span>wania<span class=\"fs4\"> </span>ZABEZPIECZE<span class=\"_ _1\"></span>NIA PRZEP\u0141YW<span class=\"_ _1\"></span>\u00d3W PIENI\u0118\u017bN<span class=\"_ _1\"></span>YCH W 2023 R<span class=\"_ _1\"></span>OKU<span class=\"ff2\"> </span>RYZYKO WALU<span class=\"_ _1\"></span>TOWE Kontrakt forward na sprzeda\u017c waluty (EUR/PLN) 9,0 2,9 - Pochodne instrumenty finansowe 7,1 6,9 0,2 Pozosta\u0142e zyski/(straty)- netto 12,8 Przychody ze<span class=\"ls0\"> <span class=\"ff7\">sprzeda\u017cy</span> </span>Kontrakt forward na sprzeda\u017c waluty (USD/PLN) 30,0 13,0 - Pochodne instrumenty finansowe 22,1 22,3 (0,2) Pozosta\u0142e zyski/(straty)- netto 26,1 Przychody ze<span class=\"ls0\"> <span class=\"ff7\">sprzeda\u017cy</span> </span>Kredyty denominowane w USD 44,3 8,3 - Kredyty i <span class=\"ff7\">po\u017cyczki</span> 20,5 20,9 (0,5) Pozosta\u0142e zyski/(straty) -<span class=\"_ _1c\"> </span>netto (5,0) Przychody ze<span class=\"ls0\"> <span class=\"ff7\">sprzeda\u017cy</span> </span>RYZYKO CENOW<span class=\"_ _1\"></span>E Kontrakt swap towarowy 71,0 tys. ton 0,1 4,6 Pochodne instrumenty finansowe 2,2 2,0 0,2 Pozosta\u0142e zyski/(straty) -<span class=\"_ _1c\"> </span>netto 6,1 Przychody ze<span class=\"ls0\"> <span class=\"ff7\">sprzeda\u017cy</span> </span>RAZEM 24,3 4,6 51,9 52,1 (0,3) 40,0<span class=\"_ _1c\"> </span>Warto\u015b\u0107 bilansowa<span class=\"_ _0\"></span><span class=\"ff2\"> </span>Typ instrumentu zabezpiecza-<span class=\"_ _1c\"> </span>j\u0105cego<span class=\"ff1 fs4\"> </span>Warto\u015b\u0107 nominalna Aktywa Zobowi\u0105<span class=\"ff2\">-<span class=\"_ _1c\"> </span></span>zania Nazwa pozycji w bilansie, kt\u00f3ra zawiera instrument zabezpie-<span class=\"_ _1c\"> </span>czaj\u0105cy<span class=\"ff2 fs4\"> </span>Zmiana warto\u015bci godziwej instrumentu zabezpiecza-<span class=\"_ _1c\"> </span>j\u0105cego jako podstawa uj\u0119cia nieefektywno-<span class=\"_ _1c\"> </span>\u015bci zabezpieczenia w danym okresie<span class=\"fs4\"> </span>Zyski/(straty) z <span class=\"ff3\">tytu\u0142u </span>zabezpie-<span class=\"_ _1c\"> </span>czenia dla okresu sprawozda-<span class=\"_ _1c\"> </span>wczego, kt\u00f3re zosta\u0142y uj\u0119te w innych ca\u0142kowitych dochodach<span class=\"fs4\"> </span>Kwota nieefekty-<span class=\"_ _1c\"> </span>wno\u015bci zabezpie-<span class=\"_ _1c\"> </span>czenia uj\u0119ta<span class=\"ff2\"> </span>w wyniku finansowym<span class=\"fs4\"> </span>Pozycja sprawozdania z wyniku finansowego i innych ca\u0142kowitych dochod\u00f3w<span class=\"ff2\"> </span>w <span class=\"ff3\">kt\u00f3rej uj\u0119to </span>kwot\u0119 nieefekty-<span class=\"_ _1c\"> </span>wno\u015bci<span class=\"ff2 fs4\"> </span>Kwota przeklasyfiko-<span class=\"_ _1c\"> </span>wana z <span class=\"ff3\">kapita\u0142u </span>z <span class=\"ff3\">tytu\u0142u </span>zabezpiecze-<span class=\"_ _1c\"> </span>nia przep\u0142yw\u00f3w pieni\u0119\u017cnych do<span class=\"ls0\"> wyniku </span>finansowego jako korekta z <span class=\"ff3\">tytu\u0142u </span>przeklasyfiko-<span class=\"_ _1c\"> </span>wania<span class=\"fs4\"> </span>Pozycja w sprawozda-<span class=\"_ _1c\"> </span>niu z wyniku finansowego i innych ca\u0142kowitych doc<span class=\"ff3 ls0\">hod\u00f3w, </span>kt\u00f3ra zawiera korekt\u0119 z <span class=\"ff3\">tytu\u0142u </span>przeklasyfiko-<span class=\"_ _1c\"> </span>wania<span class=\"fs4\"> </span>ZABEZPIECZE<span class=\"_ _1\"></span>NIA PRZEP\u0141YW<span class=\"_ _1\"></span>\u00d3W PIENI\u0118\u017bN<span class=\"_ _1\"></span>YCH W 2022 R<span class=\"_ _1\"></span>OKU<span class=\"ff2\"> </span>RYZYKO WALU<span class=\"_ _1\"></span>TOWE Kontrakt forward na sprzeda\u017c waluty (EUR/PLN)<span class=\"_ _0\"></span> 41,0 8,6 - Pochodne instrumenty finansowe 12,1 11,6 0,4 Pozosta\u0142e zyski/(straty)- netto 3,3 Przychody ze<span class=\"ls0\"> <span class=\"ff7\">sprzeda\u017cy</span> </span>Kontrakt forward na sprzeda\u017c waluty (USD/PLN)<span class=\"_ _0\"></span> 62,0 18,7 - Pochodne instrumenty finansowe (6,1) (6,3) 0,2 Pozosta\u0142e zyski/(straty)- netto (29,4) Przychody ze<span class=\"ls0\"> <span class=\"ff7\">sprzeda\u017cy</span> </span>Kredyty denominowane w USD 78,4 - 40,7 Kredyty i <span class=\"ff7\">po\u017cyczki</span> (23,4) (22,5) (0,6) Pozosta\u0142e zyski/(straty) -<span class=\"_ _1c\"> </span>netto (9,7) Przychody ze<span class=\"ls0\"> <span class=\"ff7\">sprzeda\u017cy</span> </span>RAZEM 181,4 27,3 40,7 (17,4) (17,2) - (35,8) Wp\u0142yw zabezpieczenia przep\u0142yw\u00f3w pieni\u0119\u017cnych przedstawia poni\u017csza tabela:<span class=\"ff1\"> </span>Pozycja zabezpieczana 2023 2022 Zmiana warto\u015bci godziwej pozycji zabezpieczanej stosowanej jako podstawa uj\u0119cia nieefektywno\u015bci zabezpieczenia w danym okresie<span class=\"_ _0\"></span> Saldo kapita\u0142u z<span class=\"ff2\"> </span>tyt<span class=\"_ _0\"></span>u\u0142u zabezpieczenia przep\u0142yw\u00f3w pieni\u0119\u017cnych dla kontynuowanych<span class=\"_ _0\"></span> zabezpiecze\u0144<span class=\"ff2\"> </span>Saldo poz<span class=\"ff3\">ostaj\u0105ce </span>w <span class=\"ff3\">kapitale z tytu\u0142u </span>zabezpieczenia przep\u0142yw\u00f3w pieni\u0119\u017cnych z tytu\u0142u wszelkich powi\u0105za\u0144 zabezpieczaj\u0105cych, dla <span class=\"ff3\">kt\u00f3rych nie </span>stosuje si\u0119 ju\u017c rachunkowo\u015bci zabezpiecze\u0144<span class=\"_ _0\"></span><span class=\"ff2\"> </span>Zmiana warto\u015bci godziwej pozycji zabezpieczanej stosowanej jako podstawa uj\u0119cia nie<span class=\"ff3\">efektywno\u015bci </span>zabezpieczenia w danym okresie<span class=\"_ _0\"></span><span class=\"fs4\"> </span>Saldo kapita\u0142u z<span class=\"ff2\"> </span>tyt<span class=\"_ _0\"></span>u\u0142u zabezpieczenia przep\u0142yw\u00f3w pieni\u0119\u017cnych dla kontynuowanych<span class=\"_ _0\"></span> zabezpiecze\u0144<span class=\"_ _0\"></span><span class=\"ff2 fs4\"> </span>Saldo pozostaj\u0105ce w <span class=\"ff3\">kapitale z tytu\u0142u </span>zabezpieczenia przep\u0142yw\u00f3w pieni\u0119\u017cnych z tytu\u0142u wszelkich powi\u0105za\u0144 zabezpieczaj\u0105c<span class=\"ff2\">ych, </span>dla <span class=\"ff3\">kt\u00f3rych nie </span>stosuje si\u0119 ju\u017c rachunkowo\u015bci zabezpiecze\u0144<span class=\"ff2 fs4\"> </span>ZABEZPIECZE<span class=\"_ _1\"></span>NIA PRZEP\u0141YW<span class=\"_ _1\"></span>\u00d3W PIENI\u0118\u017bN<span class=\"_ _1\"></span>YCH<span class=\"ff1\"> </span>RYZYKO WALU<span class=\"_ _1\"></span>TOWE<span class=\"ff1\"> </span>Planowana sprzeda\u017c w\u0119gla i koksu (EUR/PLN) (6,9) 2,7 - (12,4) 8,6 - Planowana sprzeda\u017c w\u0119gla i koksu (USD/PLN)* (43,3) 10,6 (10,7) 29,2 (10,1) (1,3) RYZYKO CENOW<span class=\"_ _1\"></span>E<span class=\"ff1\"> </span>- - - Planowana sprzeda\u017c w\u0119gla koksowego<span class=\"_ _0\"></span><span class=\"ff1\"> </span>(2,1) (4,1) (2,9) - - - RAZEM (52,3) 9,2 (13,6) 16,8 (1,5) (1,3) *<span class=\"ls6\">   </span><span class=\"ff5\">Planowana sprze<span class=\"_ _0\"></span>da\u017c dotyczy sprzed<span class=\"_ _0\"></span>a\u017cy w USD zabezpieczonej tr<span class=\"_ _0\"></span>ansakcjami FX Forwar<span class=\"_ _0\"></span>d i kredytami denomin<span class=\"_ _0\"></span>owanymi.<span class=\"_ _1c\"> </span></span>Zmiana stanu kapita\u0142u z tytu\u0142u wyceny instrument\u00f3w finansow<span class=\"_ _1\"></span>ych:<span class=\"_ _0\"></span><span class=\"ff1\"> </span>2023 2022 STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA (2,3) (17,4) Zmiana wyceny <span class=\"ff7\">instru<span class=\"_ _1\"></span>ment\u00f3w zabezpi<span class=\"_ _1\"></span>eczaj\u0105cych, w tym:<span class=\"ff1\"> </span></span>52,1 (17,2) dodatnia wycena w<span class=\"_ _1\"></span>ynikaj\u0105ca ze <span class=\"_ _1\"></span>zmiany warto\u015bci go<span class=\"_ _1\"></span>dziwej instrument\u00f3<span class=\"_ _1\"></span>w zabezpieczaj\u0105<span class=\"_ _1\"></span>cych w cz\u0119\u015bci skutecznej, 37,0 33,9 ujemna wycena wy<span class=\"_ _1\"></span>nikaj\u0105ca ze zmia<span class=\"_ _1\"></span>ny warto\u015bci godziw<span class=\"_ _1\"></span>ej instrument\u00f3w zabezpie<span class=\"_ _1\"></span>czaj\u0105cych w cz\u0119\u015bci skutecznej (5,8) (28,6) dodatnia/(ujemn<span class=\"_ _1\"></span>a) wycena wynikaj\u0105<span class=\"_ _1\"></span>ca ze zmiany w<span class=\"_ _1\"></span>arto\u015bci godziwej instr<span class=\"_ _1\"></span>ument\u00f3w zabezpie<span class=\"_ _1\"></span>czaj\u0105cych w <span class=\"ff5\">cz\u0119\u015bci skutecznej (<span class=\"_ _1\"></span>kredyt)<span class=\"ff4\"> </span></span>20,9 (22,5) Zmiana wyceny instru<span class=\"_ _1\"></span>ment\u00f3w zabe<span class=\"_ _1\"></span>zpieczaj\u0105cych odni<span class=\"_ _1\"></span>esiona do wynik<span class=\"_ _1\"></span>u finansowego o<span class=\"_ _1\"></span>kresu wynikaj\u0105ca z <span class=\"ff7\">realizacji pozycji <span class=\"_ _1\"></span>zabezpieczanej (<span class=\"_ _1\"></span>kredyt\u00f3w, Fx Forward <span class=\"_ _1\"></span>oraz swap to<span class=\"_ _1\"></span>warowy)<span class=\"ff1\"> </span></span>(40,0) 35,8 Podatek odrocz<span class=\"_ _1\"></span>ony  (2,3) (3,5) STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 7,5 (2,3)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-518": {
   "value": "ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>INSTRUMENTY <span class=\"_ _1\"></span>FINANSOWE Grupa posiada nast\u0119<span class=\"_ _1\"></span>puj\u0105ce kategorie in<span class=\"_ _1\"></span>strument\u00f3w fin<span class=\"_ _1\"></span>ansowych:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">instrumenty wyc<span class=\"_ _1\"></span>eniane w zamort<span class=\"_ _1\"></span>yzowanym koszcie </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">instrumenty wyc<span class=\"_ _1\"></span>eniane w warto\u015b<span class=\"_ _1\"></span>ci godziwej prze<span class=\"_ _1\"></span>z wynik finansowy<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">instrumenty zab<span class=\"_ _1\"></span>ezpieczaj\u0105ce (opis <span class=\"_ _1\"></span>zasad rachunko<span class=\"_ _1\"></span>wo\u015bci dotycz\u0105cy<span class=\"_ _1\"></span>ch zabezpiecze\u0144 prz<span class=\"_ _1\"></span>edstawiono w <span class=\"_ _1\"></span>Nocie 9.4).<span class=\"ff4\"> </span></span></span>Klasyfikacj\u0119 <span class=\"_ _0\"></span>instrum<span class=\"_ _1\"></span>ent\u00f3w <span class=\"_ _0\"></span>finansowych okre\u015bla <span class=\"_ _0\"></span>Zarz\u0105d J<span class=\"_ _0\"></span>SW. K<span class=\"_ _0\"></span>lasyfikacj<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>aktyw\u00f3w fina<span class=\"_ _0\"></span>nsowych uzale\u017cniona <span class=\"_ _0\"></span>jest od<span class=\"_ _0\"></span> modelu <span class=\"_ _0\"></span>biznesowego za<span class=\"_ _0\"></span>rz\u0105dzania aktywami finansowymi or<span class=\"_ _1\"></span>az chara<span class=\"_ _1\"></span>kterystyki umo<span class=\"_ _1\"></span>wnych przep\u0142y<span class=\"_ _1\"></span>w\u00f3w pieni<span class=\"_ _1\"></span>\u0119\u017cnych (t<span class=\"_ _1\"></span>est SPPI) <span class=\"_ _1\"></span>sk\u0142adnika a<span class=\"_ _1\"></span>ktyw\u00f3w finans<span class=\"_ _1\"></span>owych. Kl<span class=\"_ _1\"></span>asyfikacja <span class=\"_ _1\"></span>akty<span class=\"_ _0\"></span>w\u00f3w fi<span class=\"ff4\">nansowyc<span class=\"_ _1\"></span>h dokonywan<span class=\"_ _1\"></span>a </span>jest w <span class=\"ff5\">momencie poc<span class=\"_ _1\"></span>z\u0105tkowego uj\u0119<span class=\"_ _1\"></span>cia i mo\u017ce by\u0107 zmieni<span class=\"_ _1\"></span>ona jedynie w<span class=\"_ _1\"></span>\u00f3wczas, gdy zmi<span class=\"_ _1\"></span>eni si\u0119 biznesowy <span class=\"_ _1\"></span>model zarz\u0105dzania <span class=\"_ _1\"></span>aktywami finans<span class=\"ff4\">owymi. </span></span>Klasyfikacja aktyw<span class=\"_ _1\"></span>\u00f3w i zobowi\u0105z<span class=\"_ _1\"></span>a\u0144 finansowych do po<span class=\"_ _1\"></span>szczeg\u00f3lnych kate<span class=\"_ _1\"></span>gorii:<span class=\"ff4\"> </span>(a) Instrumenty wy<span class=\"_ _1\"></span>ceniane w zam<span class=\"_ _1\"></span>ortyzowanym koszcie \u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Grupa <span class=\"_ _9\"></span>jako <span class=\"_ _0\"></span><span class=\"ffa\">aktywa</span> <span class=\"_ _9\"></span><span class=\"ff5\">wyce<span class=\"_ _1\"></span>niane <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>zamortyzowanym <span class=\"_ _0\"></span>koszcie <span class=\"_ _9\"></span>klasyfikuje <span class=\"_ _0\"></span>g\u0142\u00f3wnie: <span class=\"_ _9\"></span>nale<span class=\"_ _1\"></span>\u017cno\u015bci <span class=\"_ _9\"></span>handl<span class=\"_ _1\"></span>owe <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>nale\u017cno\u015bci <span class=\"_ _9\"></span>FIZ, <span class=\"_ _0\"></span>lokaty <span class=\"_ _9\"></span>bankowe, <span class=\"_ _0\"></span>\u015brodki <span class=\"_ _9\"></span>pieni\u0119\u017cn<span class=\"ff4\">e<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>ich </span></span></span></span>ekwiwalenty.<span class=\"_ _1c\"> </span> \u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Grupa  jako  <span class=\"ff9\">zobowi\u0105z<span class=\"_ _1\"></span>ania<span class=\"ff4\">  finansowe  wyceniane  w <span class=\"_ _8\"> </span>zamortyzo<span class=\"ff5\">wanym  koszcie  klasyfikuje  g\u0142\u00f3w<span class=\"_ _1\"></span>nie:  zobowi\u0105zani<span class=\"_ _1\"></span>e  handlowe  oraz  poz<span class=\"_ _1\"></span>osta\u0142e  zobowi\u0105zani<span class=\"_ _1\"></span>a </span></span></span></span></span>o <span class=\"ff5\">charakterze finan<span class=\"_ _1\"></span>sowym, zobowi\u0105<span class=\"_ _1\"></span>zania FIZ, kredyty i p<span class=\"_ _1\"></span>o\u017cyczki.<span class=\"_ _1c\"> </span></span>(b) <span class=\"ff5\">Instrumenty wy<span class=\"_ _1\"></span>ceniane w warto\u015b<span class=\"_ _1\"></span>ci godziwej prze<span class=\"_ _1\"></span>z wynik finansowy<span class=\"ff4\"> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Grupa <span class=\"_ _b\"> </span>klasyfikuje <span class=\"_ _b\"> </span>do  <span class=\"ff9\">a<span class=\"_ _1\"></span>ktyw\u00f3w <span class=\"_ _b\"> </span><span class=\"ff4\">wycenian<span class=\"ff5\">ych <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>warto\u015bci <span class=\"_ _b\"> </span>g<span class=\"_ _0\"></span>odziwej <span class=\"_ _b\"> </span>przez <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span>ynik <span class=\"_ _8\"> </span>fi<span class=\"_ _1\"></span>nansowy: <span class=\"_ _b\"> </span>instrumenty <span class=\"_ _b\"> </span>pochodne <span class=\"_ _8\"> </span>niew<span class=\"_ _1\"></span>yznaczone <span class=\"_ _b\"></span>dla <span class=\"_ _b\"> </span>c<span class=\"_ _0\"></span>el\u00f3w <span class=\"_ _b\"> </span>rachunkowo\u015bci </span></span></span></span></span>zabezpiecze\u0144, u<span class=\"_ _1\"></span>dzia\u0142y i akcje w je<span class=\"_ _1\"></span>dnostkach <span class=\"_ _1\"></span>pozosta\u0142ych, inw<span class=\"_ _1\"></span>estycje w port<span class=\"_ _1\"></span>fel aktyw\u00f3w <span class=\"_ _1\"></span>FIZ (listy zastaw<span class=\"_ _1\"></span>ne, d\u0142u\u017cne papier<span class=\"_ _1\"></span>y warto\u015bciowe, instrumenty poc<span class=\"ff4\">hodn<span class=\"_ _1\"></span>e).<span class=\"_ _1c\"> </span></span><span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0 ls9\">Do<span class=\"ff1 ls0\"> <span class=\"ff9\">zobowi\u0105za\u0144<span class=\"ff2\"> <span class=\"ff5\">wycenianych <span class=\"_ _0\"></span>w warto\u015bci <span class=\"_ _0\"></span>godziwej przez <span class=\"_ _0\"></span>wynik finansowy <span class=\"_ _0\"></span>Grupa klasyfikuje <span class=\"_ _0\"></span>zobowi\u0105zani<span class=\"_ _1\"></span>a z<span class=\"_ _0\"></span> tytu\u0142u <span class=\"_ _0\"></span>instrument\u00f3w pochodnych niewyzn<span class=\"_ _9\"></span><span class=\"ff4\">aczo<span class=\"_ _1\"></span>nych </span></span></span></span></span></span></span>dla <span class=\"ff5\">cel\u00f3w rachunko<span class=\"_ _1\"></span>wo\u015bci zabezpiec<span class=\"_ _1\"></span>ze\u0144.<span class=\"_ _1c\"> </span></span>ISTOTNE SZAC<span class=\"_ _1\"></span>UNKI I OS\u0104DY<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Warto\u015b\u0107 godziwa i<span class=\"_ _1\"></span>nstrument\u00f3w fina<span class=\"_ _1\"></span>nsowych<span class=\"ffa\"> </span>Warto<span class=\"_ _1\"></span>\u015b\u0107 <span class=\"_ _5\"></span>godziw<span class=\"_ _1\"></span>\u0105 <span class=\"_ _1\"></span>instr<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>\u00f3w <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nans<span class=\"_ _1\"></span>owyc<span class=\"_ _1\"></span>h, <span class=\"_ _5\"></span>dla <span class=\"_ _1\"></span>kt\u00f3r<span class=\"_ _1\"></span>ych <span class=\"_ _5\"></span>nie <span class=\"_ _5\"></span>istnieje<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>akt<span class=\"_ _1\"></span>ywny<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ryn<span class=\"_ _1\"></span>ek <span class=\"_ _5\"></span>ustala <span class=\"_ _5\"></span>si\u0119 <span class=\"_ _5\"></span>wykorzyst<span class=\"_ _1\"></span>uj<span class=\"_ _1\"></span>\u0105c <span class=\"_ _1\"></span>odp<span class=\"_ _1\"></span>owie<span class=\"_ _1\"></span>dni<span class=\"_ _1\"></span>e t<span class=\"_ _1\"></span>ech<span class=\"_ _1\"></span>nik<span class=\"ff4\">i <span class=\"_ _5\"></span>wyceny.<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>Przy <span class=\"_ _5\"></span>doborze <span class=\"_ _5\"></span>odpowi<span class=\"_ _1\"></span>edni<span class=\"_ _1\"></span>ch </span>meto<span class=\"_ _1\"></span>d i <span class=\"_ _5\"></span>za\u0142o\u017c<span class=\"_ _1\"></span>e\u0144 <span class=\"_ _1\"></span>do <span class=\"_ _5\"></span>wyceny <span class=\"_ _5\"></span>Grupa <span class=\"_ _5\"></span>kieruj<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _5\"></span>profesj<span class=\"_ _1\"></span>onal<span class=\"_ _1\"></span>nym <span class=\"_ _5\"></span>os\u0105dem. <span class=\"_ _5\"></span>Dane <span class=\"_ _1\"></span>wej<span class=\"_ _1\"></span>\u015bciow<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>do <span class=\"_ _5\"></span>stosowa<span class=\"_ _1\"></span>nych <span class=\"_ _5\"></span>metod <span class=\"_ _5\"></span>wyceny <span class=\"_ _5\"></span>stanowi\u0105 <span class=\"_ _5\"></span>obszar <span class=\"_ _5\"></span>istot<span class=\"_ _1\"></span>nych <span class=\"_ _5\"></span>szacunk<span class=\"_ _1\"></span>\u00f3w. <span class=\"_ _5\"></span>Metody<span class=\"_ _1\"></span> ustal<span class=\"_ _1\"></span>ani<span class=\"_ _1\"></span>a war<span class=\"_ _1\"></span>to\u015b<span class=\"_ _1\"></span>ci god<span class=\"_ _1\"></span>ziwe<span class=\"_ _1\"></span>j s\u0105 <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>zedst<span class=\"_ _1\"></span>awion<span class=\"_ _1\"></span>e w N<span class=\"_ _1\"></span>oci<span class=\"_ _1\"></span>e 9.2.<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Grupa  jako  <span class=\"ff9\">zobowi\u0105z<span class=\"_ _1\"></span>ania<span class=\"ff4\">  finansowe  wyceniane  w <span class=\"_ _8\"> </span>zamortyzo<span class=\"ff5\">wanym  koszcie  klasyfikuje  g\u0142\u00f3w<span class=\"_ _1\"></span>nie:  zobowi\u0105zani<span class=\"_ _1\"></span>e  handlowe  oraz  poz<span class=\"_ _1\"></span>osta\u0142e  zobowi\u0105zani<span class=\"_ _1\"></span>a </span></span></span></span></span>o <span class=\"ff5\">charakterze finan<span class=\"_ _1\"></span>sowym, zobowi\u0105<span class=\"_ _1\"></span>zania FIZ, kredyty i p<span class=\"_ _1\"></span>o\u017cyczki.<span class=\"_ _1c\"> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0 ls9\">Do<span class=\"ff1 ls0\"> <span class=\"ff9\">zobowi\u0105za\u0144<span class=\"ff2\"> <span class=\"ff5\">wycenianych <span class=\"_ _0\"></span>w warto\u015bci <span class=\"_ _0\"></span>godziwej przez <span class=\"_ _0\"></span>wynik finansowy <span class=\"_ _0\"></span>Grupa klasyfikuje <span class=\"_ _0\"></span>zobowi\u0105zani<span class=\"_ _1\"></span>a z<span class=\"_ _0\"></span> tytu\u0142u <span class=\"_ _0\"></span>instrument\u00f3w pochodnych niewyzn<span class=\"_ _9\"></span><span class=\"ff4\">aczo<span class=\"_ _1\"></span>nych </span></span></span></span></span></span></span>dla <span class=\"ff5\">cel\u00f3w rachunko<span class=\"_ _1\"></span>wo\u015bci zabezpiec<span class=\"_ _1\"></span>ze\u0144.<span class=\"_ _1c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-471": {
   "value": "(b) <span class=\"ff5\">Instrumenty wy<span class=\"_ _1\"></span>ceniane w warto\u015b<span class=\"_ _1\"></span>ci godziwej prze<span class=\"_ _1\"></span>z wynik finansowy<span class=\"ff4\"> </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">Grupa <span class=\"_ _b\"> </span>klasyfikuje <span class=\"_ _b\"> </span>do  <span class=\"ff9\">a<span class=\"_ _1\"></span>ktyw\u00f3w <span class=\"_ _b\"> </span><span class=\"ff4\">wycenian<span class=\"ff5\">ych <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>warto\u015bci <span class=\"_ _b\"> </span>g<span class=\"_ _0\"></span>odziwej <span class=\"_ _b\"> </span>przez <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span>ynik <span class=\"_ _8\"> </span>fi<span class=\"_ _1\"></span>nansowy: <span class=\"_ _b\"> </span>instrumenty <span class=\"_ _b\"> </span>pochodne <span class=\"_ _8\"> </span>niew<span class=\"_ _1\"></span>yznaczone <span class=\"_ _b\"></span>dla <span class=\"_ _b\"> </span>c<span class=\"_ _0\"></span>el\u00f3w <span class=\"_ _b\"> </span>rachunkowo\u015bci </span></span></span></span></span>zabezpiecze\u0144, u<span class=\"_ _1\"></span>dzia\u0142y i akcje w je<span class=\"_ _1\"></span>dnostkach <span class=\"_ _1\"></span>pozosta\u0142ych, inw<span class=\"_ _1\"></span>estycje w port<span class=\"_ _1\"></span>fel aktyw\u00f3w <span class=\"_ _1\"></span>FIZ (listy zastaw<span class=\"_ _1\"></span>ne, d\u0142u\u017cne papier<span class=\"_ _1\"></span>y warto\u015bciowe, instrumenty poc<span class=\"ff4\">hodn<span class=\"_ _1\"></span>e).<span class=\"_ _1c\"> </span></span><span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0 ls9\">Do<span class=\"ff1 ls0\"> <span class=\"ff9\">zobowi\u0105za\u0144<span class=\"ff2\"> <span class=\"ff5\">wycenianych <span class=\"_ _0\"></span>w warto\u015bci <span class=\"_ _0\"></span>godziwej przez <span class=\"_ _0\"></span>wynik finansowy <span class=\"_ _0\"></span>Grupa klasyfikuje <span class=\"_ _0\"></span>zobowi\u0105zani<span class=\"_ _1\"></span>a z<span class=\"_ _0\"></span> tytu\u0142u <span class=\"_ _0\"></span>instrument\u00f3w pochodnych niewyzn<span class=\"_ _9\"></span><span class=\"ff4\">aczo<span class=\"_ _1\"></span>nych </span></span></span></span></span></span></span>dla <span class=\"ff5\">cel\u00f3w rachunko<span class=\"_ _1\"></span>wo\u015bci zabezpiec<span class=\"_ _1\"></span>ze\u0144.<span class=\"_ _1c\"> </span></span><div class=\"c wbd h68 gseb0\"><div class=\"t m0 x2 h17 y14 ff3 fs4 fce sc0 ls0 ws0\">ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span></div></div><div class=\"c w8 h4 gseb1\"><div class=\"t m0 x8 h73 y783 ff9 fs4 fc0 sc0 ls0 ws0\">HIERARCHIA W<span class=\"_ _1\"></span>ARTO\u015aCI GODZIW<span class=\"_ _1\"></span>EJ<span class=\"ffa\"> </span></div><div class=\"t m0 x8 h10 y25f ff5 fs4 fc0 sc0 ls0 ws0\">Instrumenty <span class=\"_ _9\"></span>finansowe <span class=\"_ _9\"></span>wyceniane <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>skonsolidowanym <span class=\"_ _9\"></span>sprawo<span class=\"_ _1\"></span>zdaniu <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>sytuacji <span class=\"_ _9\"></span>fin<span class=\"_ _0\"></span>ansowej <span class=\"_ _9\"></span>wed\u0142ug <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>godziwej <span class=\"_ _9\"></span>s\u0105<span class=\"_ _0\"></span><span class=\"ff4\"> </span>analizowane <span class=\"_ _9\"></span>pod <span class=\"_ _9\"></span>wzgl\u0119dem <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>rocedu<span class=\"_ _1\"></span>r </div><div class=\"t m0 x8 h10 ya18 ff4 fs4 fc0 sc0 ls0 ws0\">wyceny.  </div><div class=\"t m0 x8 h10 y403 ff5 fs4 fc0 sc0 ls0 ws0\">W <span class=\"_ _b\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>tosowa<span class=\"_ _1\"></span>ne <span class=\"_ _b\"></span>metody <span class=\"_ _b\"></span>ustalania <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _b\"></span>godziwej, <span class=\"_ _9\"></span>poszczeg\u00f3lne <span class=\"_ _b\"></span>sk\u0142adniki <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _b\"> </span>i <span class=\"_ _b\"></span>zobowi\u0105za<span class=\"_ _0\"></span>\u0144 <span class=\"_ _b\"></span>finansowy<span class=\"_ _1\"></span>ch <span class=\"_ _b\"></span>Grupa <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>lasyfikuje <span class=\"_ _9\"></span>do<span class=\"_ _0\"></span><span class=\"ff4\"> </span>nast\u0119puj\u0105cyc<span class=\"_ _1\"></span>h </div><div class=\"t m0 x8 h10 y853 ff5 fs4 fc0 sc0 ls0 ws0\">poziom\u00f3w (tzw. hier<span class=\"_ _1\"></span>archia warto\u015bci <span class=\"_ _1\"></span>godziwej): <span class=\"ff4\"> </span></div><div class=\"t m0 x8 h16 ya19 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Poziom 1: Ceny n<span class=\"_ _1\"></span>otowane (nieskor<span class=\"_ _1\"></span>ygowane) z aktyw<span class=\"_ _1\"></span>nych rynk\u00f3w dla i<span class=\"_ _1\"></span>dentycznych akt<span class=\"_ _1\"></span>yw\u00f3w b\u0105d\u017a zobowi<span class=\"_ _1\"></span>\u0105za\u0144.<span class=\"ff4\"> </span></span></span></div><div class=\"t m0 x8 h16 y928 ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Poziom <span class=\"_ _b\"> </span>2: <span class=\"_ _8\"> </span>Dane <span class=\"_ _b\"> </span>wej\u015bciowe <span class=\"_ _8\"> </span>inn<span class=\"_ _1\"></span>e <span class=\"_ _8\"> </span>ni\u017c <span class=\"_ _b\"></span>notowania <span class=\"_ _b\"> </span>obj\u0119te <span class=\"_ _8\"> </span>zakresem <span class=\"_ _8\"> </span>ww. <span class=\"_ _b\"> </span>poziomu <span class=\"_ _b\"> </span>mo\u017cliwe <span class=\"_ _8\"> </span>do <span class=\"_ _b\"> </span>stwierdzenia <span class=\"_ _8\"> </span>lub <span class=\"_ _b\"> </span>zaobserwowania <span class=\"_ _b\"> </span>dla<span class=\"_ _0\"></span><span class=\"ff4\"> </span>sk\u0142adnika <span class=\"_ _b\"> </span>aktyw\u00f3w <span class=\"_ _8\"> </span>b\u0105d<span class=\"_ _1\"></span>\u017a </span></span></div><div class=\"t m0 x53 h10 y264 ff5 fs4 fc0 sc0 ls0 ws0\">zobowi\u0105za\u0144, bezpo<span class=\"_ _1\"></span>\u015brednio (tzn. w po<span class=\"_ _1\"></span>staci cen) lub<span class=\"ff4\"> </span>po\u015bred<span class=\"_ _1\"></span>nio (tzn. na podsta<span class=\"_ _1\"></span>wie wylicze\u0144 oparty<span class=\"_ _1\"></span>ch na<span class=\"ff4\"> cenach). </span></div><div class=\"t m0 x8 h16 ya1a ff7 fs4 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Poziom 3: <span class=\"_ _1\"></span>Dane <span class=\"_ _1\"></span>wej\u015bciowe <span class=\"_ _1\"></span>dla wyc<span class=\"_ _1\"></span>eny sk\u0142ad<span class=\"_ _1\"></span>nika aktyw\u00f3w <span class=\"_ _1\"></span>b\u0105d\u017a <span class=\"_ _1\"></span>zobowi\u0105za\u0144, kt\u00f3re <span class=\"_ _1\"></span>nie s\u0105 <span class=\"_ _1\"></span>oparte <span class=\"_ _1\"></span>na mo\u017cliw<span class=\"_ _1\"></span>ych do<span class=\"ff4\"> zaobserwo<span class=\"_ _1\"></span>wania dan<span class=\"_ _1\"></span>ych rynkow<span class=\"_ _1\"></span>ych (tzn. <span class=\"_ _1\"></span>dane </span></span></span></div><div class=\"t m0 x53 h73 y4aa ff5 fs4 fc0 sc0 ls0 ws0\">niemo\u017cliwe do<span class=\"ff4\"> zaobserw<span class=\"_ _1\"></span>owania).<span class=\"ffa\"> </span></span></div><div class=\"t m0 x8 h10 ya1b ff5 fs4 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 <span class=\"_ _1\"></span>godziw\u0105 <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>\u0142u\u017cnych <span class=\"_ _5\"></span>papier\u00f3w warto\u015bciow<span class=\"_ _1\"></span>ych <span class=\"_ _1\"></span>notowanych <span class=\"_ _5\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>aktywnym <span class=\"_ _5\"></span>rynku<span class=\"_ _0\"></span><span class=\"ff4\"> </span>okre\u015bl<span class=\"_ _1\"></span>a si<span class=\"_ _1\"></span>\u0119 na <span class=\"_ _5\"></span>podstawie d<span class=\"_ _1\"></span>ost\u0119pnych <span class=\"_ _1\"></span>cen <span class=\"_ _5\"></span>z rynku <span class=\"_ _1\"></span>aktywnego <span class=\"_ _5\"></span>(w szczeg\u00f3lno\u015bci<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h10 y744 ff4 fs4 fc0 sc0 ls0 ws0\">w przypadku pol<span class=\"_ _1\"></span>skich obligacji skar<span class=\"_ _1\"></span>bowych - <span class=\"ff5\">Treasury Bond <span class=\"_ _1\"></span>Spot Poland) i pr<span class=\"_ _1\"></span>ezentuje si\u0119 w ram<span class=\"_ _1\"></span>ach Poziomu 1.<span class=\"ff4\"> </span></span></div><div class=\"t m0 x8 h10 y5c4 ff5 fs4 fc0 sc0 ls0 ws0\">Warto\u015b\u0107 godziw\u0105 in<span class=\"_ _1\"></span>strument\u00f3w fina<span class=\"_ _1\"></span>nsowych niestanowi\u0105<span class=\"_ _1\"></span>cych przedmiotu <span class=\"_ _1\"></span>obrotu na akt<span class=\"_ _1\"></span>ywnym rynku<span class=\"ff4\"> </span>okre\u015bla si\u0119 pr<span class=\"_ _1\"></span>zy zastosowaniu <span class=\"_ _1\"></span>odpowiednic<span class=\"ff4\">h technik wy<span class=\"_ _1\"></span>ceny. </span></div><div class=\"t m0 x8 h10 y727 ff5 fs4 fc0 sc0 ls0 ws0\">Takie <span class=\"_ _0\"></span>techniki w<span class=\"_ _0\"></span>yceny optymalizuj\u0105 <span class=\"_ _0\"></span>wykorzystanie <span class=\"_ _0\"></span>mo\u017cliw<span class=\"_ _1\"></span>ych <span class=\"_ _0\"></span>do<span class=\"_ _0\"></span><span class=\"ff4\"> </span>zaobserwowa<span class=\"_ _1\"></span>nia <span class=\"_ _0\"></span>danych <span class=\"_ _0\"></span>rynkowych tam, <span class=\"_ _0\"></span>gdzie <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>one <span class=\"_ _0\"></span>dos<span class=\"_ _0\"></span>t\u0119pne i <span class=\"_ _9\"></span>pole<span class=\"_ _1\"></span>gaj\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>jak <span class=\"_ _0\"></span>najmniejszym </div><div class=\"t m0 x8 h10 y78f ff4 fs4 fc0 sc0 ls0 ws0\">stopniu <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>zacunkach <span class=\"_ _0\"></span>poczynionych, <span class=\"_ _0\"></span>specyficznych <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>danej <span class=\"_ _9\"></span>jednostki. <span class=\"_ _0\"></span>W sytuacji, <span class=\"_ _0\"></span>gdy<span class=\"_ _0\"></span> <span class=\"ff5\">wszystki<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>totne <span class=\"_ _0\"></span>dane <span class=\"_ _0\"></span>wykorzystywane <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzy <span class=\"_ _0\"></span>wycenie <span class=\"_ _0\"></span>wed\u0142ug <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>rto\u015bci<span class=\"_ _1\"></span> </span></div><div class=\"t m0 x8 h10 y30c ff5 fs4 fc0 sc0 ls0 ws0\">godziwej s\u0105 mo\u017cliw<span class=\"_ _1\"></span>e do zaobserwo<span class=\"_ _1\"></span>wania, instrument <span class=\"_ _1\"></span>finansowy prezento<span class=\"_ _1\"></span>wany jest w ram<span class=\"_ _1\"></span>ach Poziomu 2.<span class=\"_ _1c\"> </span><span class=\"ff4\"> </span></div></div>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>Warto\u015b\u0107 <span class=\"_ _9\"></span>godzi<span class=\"_ _1\"></span>w\u0105 <span class=\"_ _9\"></span>okre\u015bla <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>t<span class=\"_ _1\"></span>ym <span class=\"_ _9\"></span>przypadku <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>podstawie <span class=\"_ _9\"></span>dost\u0119pn<span class=\"_ _1\"></span>ych <span class=\"_ _9\"></span>publiczn<span class=\"_ _1\"></span>ie <span class=\"_ _9\"></span>kwotowa<span class=\"_ _1\"></span>\u0144 <span class=\"_ _9\"></span>pochodz\u0105cych <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>rynku, <span class=\"_ _9\"></span>kt\u00f3ry <span class=\"_ _9\"></span>nie <span class=\"_ _0\"></span>jest <span class=\"_ _b\"> </span><span class=\"ff4\">ak<span class=\"_ _0\"></span>tywn<span class=\"_ _1\"></span>y <span class=\"_ _9\"></span>lub <span class=\"_ _9\"></span>(w <span class=\"_ _9\"></span>pr<span class=\"_ _1\"></span>zypadku </span>d\u0142u\u017cnych <span class=\"_ _9\"></span>instrum<span class=\"_ _1\"></span>ent\u00f3w <span class=\"_ _0\"></span>finansowych) <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>odstawie <span class=\"_ _0\"></span>cen <span class=\"_ _9\"></span>ustalonych <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>publikowanych <span class=\"_ _0\"></span>przez <span class=\"_ _9\"></span>niezale\u017cny <span class=\"_ _0\"></span>serwis <span class=\"_ _9\"></span>inf<span class=\"_ _0\"></span>ormacyjny <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _0\"></span>kwotowania <span class=\"_ _9\"></span>pochodz\u0105<span class=\"_ _1\"></span>ce od<span class=\"ls0\"> <span class=\"ff5\">uczest<span class=\"_ _1\"></span>nik\u00f3w rynku (np. Bl<span class=\"_ _1\"></span>oomberg Generi<span class=\"_ _1\"></span>c Price), a w przypad<span class=\"_ _1\"></span>ku ich braku \u2013<span class=\"ff4\"> przy wykorz<span class=\"_ _1\"></span>ystaniu innych mod<span class=\"_ _1\"></span>eli wyceny. </span></span></span>Warto\u015b\u0107 <span class=\"_ _9\"></span>godziw\u0105 <span class=\"_ _9\"></span>instru<span class=\"_ _1\"></span>ment\u00f3w <span class=\"_ _9\"></span>d\u0142u\u017cnych, <span class=\"_ _0\"></span>kt\u00f3re<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>nie <span class=\"_ _9\"></span>by\u0142y <span class=\"_ _9\"></span>notowane <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>ak<span class=\"_ _0\"></span>tywnym <span class=\"_ _0\"></span>rynku<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>(d\u0142u\u017cn<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>papiery <span class=\"_ _9\"></span>warto\u015bciowe, <span class=\"_ _9\"></span>listy <span class=\"_ _0\"></span>zastawne) <span class=\"_ _9\"></span>ustala <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>wed\u0142ug <span class=\"_ _9\"></span>metod<span class=\"_ _1\"></span>y zdyskontowanych <span class=\"_ _0\"></span>przep\u0142yw\u00f3w <span class=\"_ _9\"></span>pieni\u0119\u017cnych, <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>ieraj\u0105cej <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>harmonogr<span class=\"_ _1\"></span>amie <span class=\"_ _9\"></span>przep\u0142yw\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>okre\u015blonym <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>podstawie <span class=\"_ _0\"></span>warun<span class=\"_ _9\"></span>k\u00f3w <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>misji <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>stopi<span class=\"_ _1\"></span>e dyskontowej okr<span class=\"_ _1\"></span>e\u015blonej na<span class=\"ff4\"> podstawie: </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">referencyjnej <span class=\"ff5\">krz<span class=\"_ _1\"></span>ywej rentowno\u015bci dla <span class=\"_ _1\"></span>waluty instrume<span class=\"_ _1\"></span>ntu,<span class=\"ff4\"> </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">implikowanego <span class=\"_ _1\"></span>z ostatniej ceny tra<span class=\"_ _1\"></span>nsakcyjnej sprea<span class=\"_ _1\"></span>du kredytowego,  </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">w <span class=\"_ _9\"></span>przypadku <span class=\"_ _9\"></span>instrument\u00f3w <span class=\"_ _9\"></span>korpor<span class=\"_ _1\"></span>acyjnych <span class=\"_ _9\"></span>(z <span class=\"_ _9\"></span>wy\u0142\u0105czeniem <span class=\"_ _9\"></span>instrument\u00f3w <span class=\"_ _9\"></span>emito<span class=\"_ _1\"></span>wanych <span class=\"_ _9\"></span>przez <span class=\"_ _9\"></span>agendy <span class=\"_ _9\"></span>rz\u0105dowe), <span class=\"_ _9\"></span>szacunku <span class=\"_ _9\"></span>zmiany <span class=\"_ _9\"></span>ww. <span class=\"_ _9\"></span>sp<span class=\"_ _0\"></span><span class=\"ff4\">readu <span class=\"_ _9\"></span>kredytowego </span></span></span>od <span class=\"ff5\">daty ostatniej <span class=\"_ _1\"></span>kwalifikowaln<span class=\"_ _1\"></span>ej transakcji <span class=\"_ _1\"></span>do dnia w<span class=\"_ _1\"></span>yceny w w<span class=\"_ _1\"></span>yniku zmiany <span class=\"_ _1\"></span>obserwowanych <span class=\"_ _1\"></span>na rynku s<span class=\"_ _1\"></span>pread\u00f3w kred<span class=\"_ _1\"></span>ytowych oraz <span class=\"_ _1\"></span>ewe<span class=\"ff4\">n<span class=\"_ _0\"></span>tualn<span class=\"_ _1\"></span>ej zmiany po<span class=\"_ _1\"></span>ziomu </span></span>ryzyka przypisaneg<span class=\"_ _1\"></span>o wewn\u0119trzni<span class=\"_ _1\"></span>e lub przez agencj<span class=\"_ _1\"></span>\u0119 ratingow\u0105 (o ile ratin<span class=\"_ _1\"></span>g jest nadawany) d<span class=\"_ _1\"></span>o danego emite<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span><span class=\"ff4\">ta, </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">dane wej\u015bciowe d<span class=\"_ _1\"></span>o wyceny, taki<span class=\"_ _1\"></span>ej jak krzywe rento<span class=\"_ _1\"></span>wno\u015bci, kursy <span class=\"_ _1\"></span>walutowe i spready<span class=\"_ _1\"></span> sektorowe s\u0105 p<span class=\"_ _1\"></span>obierane z system\u00f3w i<span class=\"_ _1\"></span>nformacy<span class=\"_ _0\"></span><span class=\"ff4\">jnych.  </span></span></span>Zastosowane modele baz<span class=\"_ _1\"></span>uj\u0105 na za\u0142o\u017ceniu, <span class=\"_ _1\"></span>\u017ce transakcja obserwowana na<span class=\"ff4\"> rynku, aktywnym lub nieaktywnym, st<span class=\"_ _1\"></span>anowi odzwierci<span class=\"ff5\">edlenie warto\u015bci god<span class=\"_ _1\"></span>ziwej i model </span></span>powinien si\u0119 do <span class=\"_ _1\"></span>niej kalibrowa\u0107.<span class=\"ff4\"> </span>Uproszczenia zaw<span class=\"_ _1\"></span>arte w modelach <span class=\"_ _1\"></span>wyceny: \u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">pomija si\u0119 odr\u0119<span class=\"_ _1\"></span>bn\u0105 analiz\u0119 warto\u015b<span class=\"_ _1\"></span>ci zabezpiecze\u0144 \u2013<span class=\"ff4\"> </span>przyjmuje <span class=\"_ _1\"></span>si\u0119, \u017ce jest ona <span class=\"_ _1\"></span>uwzgl\u0119dniona w im<span class=\"_ _1\"></span>plikowanym z <span class=\"_ _1\"></span>cen transakcyjnych s<span class=\"_ _1\"></span>preadzie kredyto<span class=\"_ _1\"></span>wym,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">spready kred<span class=\"_ _1\"></span>ytowe s\u0105 kalkulow<span class=\"_ _1\"></span>ane jako spready p\u0142<span class=\"_ _1\"></span>askie, bez ich r\u00f3<span class=\"_ _1\"></span>\u017cnicowania w za<span class=\"_ _1\"></span>le\u017cno\u015bci od termin<span class=\"_ _1\"></span>u zapadalno\u015bci,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">\u017ar\u00f3d\u0142em informa<span class=\"_ _1\"></span>cji o spreadach kre<span class=\"_ _1\"></span>dytowych dla ws<span class=\"_ _1\"></span>p\u00f3lnie obserwowa<span class=\"_ _1\"></span>nych przedzia\u0142<span class=\"_ _1\"></span>\u00f3w ryzyka s\u0105 rynki <span class=\"_ _1\"></span>zagraniczne,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">terminy realiz<span class=\"_ _1\"></span>acji <span class=\"ff5\">uprawnie\u0144 do wyk<span class=\"_ _1\"></span>onania opcji s\u0105 pomij<span class=\"_ _1\"></span>ane, a warto\u015b<span class=\"_ _1\"></span>\u0107 opcji kalkulowana n<span class=\"_ _1\"></span>a bazie termin\u00f3w pr<span class=\"_ _1\"></span>zep\u0142yw\u00f3w <span class=\"_ _1\"></span>w danym okresie o<span class=\"_ _1\"></span>dse<span class=\"_ _0\"></span><span class=\"ff4\">tkowym. </span></span></span></span>Warto\u015b\u0107 godziwa instrument<span class=\"_ _1\"></span>\u00f3w pochodnych nienotowany<span class=\"_ _1\"></span>ch na aktywnym rynku <span class=\"ff4\">(kontrakty terminowe oraz kontrakty zamia<span class=\"_ _1\"></span>ny oprocentowania typu IRS lub CIRS)<span class=\"_ _1\"></span> </span>okre\u015blana <span class=\"_ _9\"></span>jest <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>etod\u0105 <span class=\"_ _9\"></span>zdysk<span class=\"_ _1\"></span>ontowanych <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzysz\u0142ych <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzep\u0142yw\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych. <span class=\"_ _9\"></span>Do <span class=\"_ _9\"></span>dyskontowa<span class=\"_ _1\"></span>nia <span class=\"_ _9\"></span>przep\u0142yw\u00f3w <span class=\"_ _9\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>u\u017cywane <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _9\"></span> <span class=\"_ _9\"></span>stawki <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>krzywy<span class=\"_ _1\"></span>ch <span class=\"_ _9\"></span>OIS<span class=\"_ _1\"></span> (overnight <span class=\"_ _0\"></span>indexed s<span class=\"_ _0\"></span>waps) <span class=\"_ _0\"></span>uwzgl\u0119dniaj\u0105c<span class=\"_ _1\"></span>ych <span class=\"_ _0\"></span>walut\u0119, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>kt\u00f3rej <span class=\"_ _0\"></span>denominowany <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>depozyt <span class=\"_ _0\"></span>zabezpieczaj\u0105cy <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>danego <span class=\"_ _0\"></span>instrumentu.<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _0\"></span></span>\u0179r\u00f3d\u0142em <span class=\"_ _0\"></span>danych <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>ynkowych wykorzystywany<span class=\"_ _1\"></span>ch do wyceny ni<span class=\"_ _1\"></span>ewystandaryzowan<span class=\"_ _1\"></span>ych instrum<span class=\"ff5\">ent\u00f3w pochodnyc<span class=\"_ _1\"></span>h jest serwis Refinitiv. <span class=\"_ _1\"></span><span class=\"ff4\"> </span></span>Warto\u015b\u0107 godziwa <span class=\"_ _0\"></span>transakcji typu <span class=\"_ _0\"></span>forward w<span class=\"_ _0\"></span>alutowy<span class=\"ff4\"> <span class=\"_ _0\"></span></span>ustalana jest <span class=\"_ _0\"></span>poprzez z<span class=\"_ _0\"></span>dyskontowani<span class=\"_ _1\"></span>e p<span class=\"_ _0\"></span>rzysz\u0142ych przep\u0142yw\u00f3w pieni\u0119\u017cnych, <span class=\"_ _0\"></span>kt\u00f3rych wielko\u015b\u0107 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>dzie\u0144 wyceny stanowi <span class=\"_ _b\"></span>r\u00f3\u017cnica <span class=\"_ _9\"></span>pomi\u0119dzy <span class=\"_ _b\"></span>terminowym<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>kursem <span class=\"_ _9\"></span>wa<span class=\"_ _0\"></span>lutow<span class=\"_ _1\"></span>ym <span class=\"_ _b\"></span>a <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>ursem<span class=\"ff4\"> <span class=\"_ _b\"> </span></span>transakcyjnym <span class=\"_ _9\"></span>przemno\u017cona <span class=\"_ _b\"></span>przez <span class=\"_ _9\"></span>nomina\u0142 <span class=\"_ _b\"></span>kontraktu <span class=\"_ _9\"></span>forward <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>walucie <span class=\"_ _9\"></span>obcej <span class=\"_ _b\"> </span>(waluci<span class=\"_ _1\"></span>e bazowej). Dane wej<span class=\"_ _1\"></span>\u015bciowe do wyce<span class=\"_ _1\"></span>ny obejmuj\u0105:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">kwotowania kur<span class=\"_ _1\"></span>s\u00f3w terminowych p<span class=\"_ _1\"></span>ublikowane dla <span class=\"_ _1\"></span>odpowiedniej walut<span class=\"_ _1\"></span>y przez serwis R<span class=\"_ _1\"></span>efinitiv,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">kurs <span class=\"_ _9\"></span>fixing <span class=\"_ _b\"></span><span class=\"ff5\">NBP, <span class=\"_ _9\"></span>stanowi\u0105cy <span class=\"_ _9\"></span>kurs <span class=\"_ _9\"></span>spot, <span class=\"_ _9\"></span>przy <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>t\u00f3rym <span class=\"_ _9\"></span>skalkulowane <span class=\"_ _9\"></span>zostan\u0105 <span class=\"_ _9\"></span>(poprzez <span class=\"_ _9\"></span>uwzgl\u0119dnienie <span class=\"_ _9\"></span>struktury <span class=\"_ _9\"></span>terminowej <span class=\"_ _9\"></span>kurs\u00f3w <span class=\"_ _9\"></span>publikowanych <span class=\"_ _b\"> </span></span>przez <span class=\"_ _b\"></span>serwis </span></span>Refinitiv) kursy termin<span class=\"_ _1\"></span>owe do wycen<span class=\"_ _1\"></span>y, \u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">czynniki dyskonto<span class=\"_ _1\"></span>we dla waluty fu<span class=\"_ _1\"></span>nkcjonalnej pu<span class=\"_ _1\"></span>blikowane przez serwi<span class=\"_ _1\"></span>s Refinitiv. </span></span>Warto\u015b\u0107 <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>odziwa <span class=\"_ _0\"></span>transakcji <span class=\"_ _9\"></span>typu <span class=\"_ _0\"></span>swap <span class=\"_ _9\"></span>towarowy<span class=\"ff4\"> <span class=\"_ _9\"></span></span>ustalana <span class=\"_ _0\"></span>jest <span class=\"_ _9\"></span>poprzez <span class=\"_ _0\"></span>zdyskontowanie <span class=\"_ _9\"></span>przysz\u0142y<span class=\"_ _1\"></span>ch <span class=\"_ _9\"></span>przep\u0142yw\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych, <span class=\"_ _0\"></span>kt\u00f3<span class=\"_ _0\"></span>rych <span class=\"_ _0\"></span>wielko\u015b\u0107 <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _0\"></span>wyceny stanowi r\u00f3\u017cnica pomi\u0119dzy cen\u0105 terminow\u0105 imp<span class=\"_ _0\"></span>likowan\u0105 z krzywej terminowej a cen\u0105 <span class=\"_ _0\"></span>wykonania kontraktu (kt<span class=\"_ _0\"></span>\u00f3ra przyjmuje znak <span class=\"_ _0\"></span>ujemny lub dodatni w z<span class=\"_ _0\"></span>ale\u017cno\u015bci<span class=\"_ _1\"></span> od strony zawartej tra<span class=\"_ _1\"></span>nsakcji), przemn<span class=\"_ _1\"></span>o\u017cona przez nomin<span class=\"_ _1\"></span>a\u0142. Dane wej\u015b<span class=\"_ _1\"></span>ciowe do wyceny ob<span class=\"_ _1\"></span>ejmuj\u0105: <span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">kwotowania cen t<span class=\"_ _1\"></span>erminowych dl<span class=\"_ _1\"></span>a TSI publikowane <span class=\"_ _1\"></span>przez serwis Refi<span class=\"_ _1\"></span>nitiv, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">czynniki dyskonto<span class=\"_ _1\"></span>we dla waluty <span class=\"_ _1\"></span>kontraktu publikowane pr<span class=\"_ _1\"></span>zez serwis Refinitiv, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fs4 fc0\">kurs fixing NBP.<span class=\"ff1 fs1\"> <span class=\"_ _1\"></span> </span></span></span>Warto\u015b\u0107 <span class=\"_ _9\"></span>godziwa <span class=\"_ _9\"></span>otrzymany<span class=\"_ _1\"></span>ch <span class=\"_ _9\"></span>kredyt\u00f3w <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>po\u017cyczek<span class=\"ff4\"> <span class=\"_ _9\"></span></span>szacowana <span class=\"_ _9\"></span>jest <span class=\"_ _9\"></span>przy <span class=\"_ _9\"></span>zastosowaniu <span class=\"_ _9\"></span>metody <span class=\"_ _9\"></span>zdyskonto<span class=\"_ _1\"></span>wanych <span class=\"_ _9\"></span>przep\u0142yw\u00f3w <span class=\"_ _9\"></span>pieni<span class=\"_ _1\"></span>\u0119\u017cnych. <span class=\"_ _9\"></span>Stopy <span class=\"_ _9\"></span>dyskontow<span class=\"_ _1\"></span>e ustalane s\u0105 na po<span class=\"_ _1\"></span>dstawie rynkowy<span class=\"_ _1\"></span>ch st\u00f3p procento<span class=\"_ _1\"></span>wych powi\u0119kszonych o mar\u017c<span class=\"_ _1\"></span>e w\u0142a\u015bciwe dla p<span class=\"_ _1\"></span>oszczeg\u00f3lnych i<span class=\"_ _1\"></span>nstrument\u00f3w f<span class=\"_ _1\"></span>inansowych.<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-493": {
   "value": "9.1.<span class=\"ffb ls0\"> <span class=\"ff3\">KATEGORIE I KLASY IN<span class=\"_ _0\"></span>STRUMENT\u00d3W FINAN<span class=\"_ _0\"></span>SOWYCH <span class=\"ff2\"> </span></span></span>AKTYWA FINANSOWE  Klasy instrume<span class=\"_ _1\"></span>nt\u00f3w finansowy<span class=\"_ _1\"></span>ch<span class=\"ff1\"> </span>Nota Kategor<span class=\"ff3\">ie instrum<span class=\"_ _1\"></span>ent\u00f3w finansow<span class=\"_ _1\"></span>ych<span class=\"ff2\"> </span></span>Razem Zamortyzowany koszt Warto\u015b\u0107 godziwa<span class=\"ff2\"> </span>rozliczana prze<span class=\"_ _1\"></span>z wynik finansowy Instrumenty zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span>NA DZIE\u0143 31 G<span class=\"_ _1\"></span>RUDNIA 2023<span class=\"ff2\"> </span>Nale\u017cno\u015bci FIZ<span class=\"ff1\"> </span>7.5 0,2 - - 0,2 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>0,2 - - 0,2 Listy zastawne 7.5 - 203,9 - 203,9 D\u0142u\u017cne papiery warto<span class=\"_ _1\"></span>\u015bciowe<span class=\"ff1\"> </span>7.5 - 7 213,3 - 7 213,3 Instrumenty pocho<span class=\"_ _1\"></span>dne FIZ 7.5 - 57,0 - 57,0 \u015arodki pieni\u0119\u017cne i <span class=\"_ _1\"></span>ich ekwiwalenty <span class=\"_ _1\"></span>FIZ<span class=\"ff1\"> </span>7.5 1,6 - - 1,6 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>1,6 - - 1,6 Udzia\u0142y w innych je<span class=\"_ _1\"></span>dnostkach<span class=\"ff1\"> </span>- 0,1 - 0,1 Nale\u017cno\u015bci handlo<span class=\"_ _1\"></span>we<span class=\"ff1\"> </span>7.8 1 400,7 - - 1 400,7 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>1 470,3 - - 1 470,3 odpisy aktualizuj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff4\"> </span>(69,6) - - (69,6) Pochodne instrument<span class=\"_ _1\"></span>y finansowe 9.4 - 11,7 16,0 27,7<span class=\"_ _1c\"> </span>D\u0142ugoterminowe nale<span class=\"_ _1\"></span>\u017cno\u015bci finansowe<span class=\"_ _1\"></span><span class=\"ff1\"> </span>7.6 3,1 - - 3,1 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>3,1 - - 3,1 \u015arodki pieni\u0119\u017cne i <span class=\"_ _1\"></span>ich ekwiwalenty *<span class=\"ff1\"> </span>7.6, 7.9 3 120,1 - - 3 120,1 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>3 120,9 - - 3 120,9 odpisy aktualizuj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff4\"> </span>(0,8) - - (0,8) RAZEM 4 525,7 7 486,0 16,0 12<span class=\"ls0\"> 027,7<span class=\"_ _1c\"> </span></span>*<span class=\"ls6\">     </span><span class=\"ff5\">Pozycj<span class=\"_ _0\"></span>a obejmuje r\u00f3wnie\u017c \u015brodki<span class=\"_ _0\"></span> zgromadzone w celu <span class=\"_ _0\"></span>finansowania<span class=\"_ _0\"></span> likwidacji zak\u0142adu g\u00f3r<span class=\"_ _0\"></span>niczego (\u015arodki pieni\u0119\u017cn<span class=\"_ _0\"></span>e i ich ekwiwalenty FLZG<span class=\"_ _0\"></span>) <span class=\"_ _0\"></span></span>- Nota 7.6.<span class=\"_ _0\"></span> \u017baden z istotnych nieprzeterminowanych sk\u0142adnik\u00f3w aktyw\u00f3w finansow<span class=\"_ _1\"></span>ych nie by\u0142 renegocjowany w ci\u0105gu ostatniego roku. <span class=\"_ _0\"></span><span class=\"ff1\"> </span>Klasy instrume<span class=\"_ _1\"></span>nt\u00f3w finansowy<span class=\"_ _1\"></span>ch<span class=\"ff2\"> </span>Nota<span class=\"fc0\"> </span>Kateg<span class=\"ff3\">orie instrum<span class=\"_ _1\"></span>ent\u00f3w finans<span class=\"_ _1\"></span>owych<span class=\"ff2\"> </span></span>Razem Zamortyzowany koszt Warto\u015b\u0107 godziwa<span class=\"ff2\"> </span>rozliczana prze<span class=\"_ _1\"></span>z wynik finansowy Instrumenty zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span>NA DZIE\u0143 31 G<span class=\"_ _1\"></span>RUDNIA 2022<span class=\"ff2\"> </span>Nale\u017cno\u015bci FIZ<span class=\"ff1\"> </span>7.5 2,7 - - 2,7 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>2,7 - - 2,7 Listy zastawne 7.5 - 60,0 - 60,0 D\u0142u\u017cne papiery warto<span class=\"_ _1\"></span>\u015bciowe<span class=\"ff1\"> </span>7.5 - 6 994,4 - 6 994,4 Instrumenty pocho<span class=\"_ _1\"></span>dne (niewystand<span class=\"_ _1\"></span>aryzowane instrumenty pocho<span class=\"_ _1\"></span>dne <span class=\"ff7\">\u2013</span> swap procent<span class=\"_ _1\"></span>owy (IRS) w PLN)<span class=\"_ _1\"></span> 7.5 - 72,0 - 72,0 \u015arodki pieni\u0119\u017cne i <span class=\"_ _1\"></span>ich ekwiwalenty <span class=\"_ _1\"></span>FIZ<span class=\"ff1\"> </span>7.5 2,1 - - 2,1 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>2,1 - - 2,1 Udzia\u0142y w innych je<span class=\"_ _1\"></span>dnostkach<span class=\"ff1\"> </span>- 0,1 - 0,1 D\u0142ugoterminowe nale<span class=\"_ _1\"></span>\u017cno\u015bci finansowe<span class=\"_ _1\"></span><span class=\"ff1\"> </span>3,1 - - 3,1 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>3,1 - - 3,1 Nale\u017cno\u015bci handlo<span class=\"_ _1\"></span>we<span class=\"ff1\"> </span>7.8 1 715,7 - - 1 715,7 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>1 768,3 - - 1 768,3 odpisy aktualizuj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff4\"> </span>(52,6) - - (52,6) Pochodne instrument<span class=\"_ _1\"></span>y finansowe 9.4 - 16,5 27,3 43,8 Lokaty bankowe 3,1 - - 3,1 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>3,1 - - 3,1 \u015arodki pieni\u0119\u017cne i <span class=\"_ _1\"></span>ich ekwiwalenty *<span class=\"ff1\"> </span>7.6, 7.9<span class=\"fc0\"> </span>5 243,6 - - 5 243,6 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>5 245,1 - - 5 245,1 odpisy aktualizuj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff4\"> </span>(1,5) - - (1,5) RAZEM 6 970,3 7 143,0 27,3 14<span class=\"ls0\"> 140,6</span><span class=\"ls0\"> </span>*<span class=\"ls6\">   </span><span class=\"ff5\">Pozycja obejmuje<span class=\"_ _0\"></span> r\u00f3wnie\u017c \u015brodki zgroma<span class=\"_ _0\"></span>dzone w celu finansowani<span class=\"_ _0\"></span>a likwidacji zak\u0142adu g\u00f3rniczego (\u015aro<span class=\"_ _0\"></span>dki pieni\u0119\u017cne i ich ekwi<span class=\"_ _0\"></span>wal<span class=\"_ _0\"></span></span>e<span class=\"_ _0\"></span>nty FLZG) - Nota<span class=\"_ _0\"></span> 7.6.<span class=\"_ _1c\"> </span>ZOBOWI\u0104ZANIA FINANSOWE <span class=\"ff2\"> </span>Klasy instrume<span class=\"_ _1\"></span>nt\u00f3w <span class=\"ff2\">finansowych </span>Nota Kategorie instrum<span class=\"_ _1\"></span>ent\u00f3w finans<span class=\"_ _1\"></span>owych<span class=\"ff2\"> </span>Razem Zamortyzowany<span class=\"_ _1\"></span> koszt Warto\u015b\u0107 godziwa<span class=\"ff2\"> </span>rozliczana prze<span class=\"_ _1\"></span>z wynik finansowy Instrumenty zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span>Poza zakresem MSSF 9 NA DZIE\u0143 31 G<span class=\"_ _1\"></span>RUDNIA 2023<span class=\"ff2\"> </span>Kredyty i po\u017cycz<span class=\"_ _1\"></span>ki<span class=\"ff1\"> </span>6.1 1 261,7 - 156,5 - 1 418,2 Pochodne instrument<span class=\"_ _1\"></span>y finansowe 9.4 - 1,4 3,8 - 5,2 Instrumenty pocho<span class=\"_ _1\"></span>dne FIZ 7.5 - 9,7 - - 9,7<span class=\"_ _1c\"> </span>Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u transakcji prz<span class=\"_ _1\"></span>y zobowi\u0105zaniu si<span class=\"_ _1\"></span>\u0119 Funduszu do odk<span class=\"_ _1\"></span>upu (transakcje Sell Bu<span class=\"_ _1\"></span>y Back) 7.5 1 796,6 - - - 1 796,6 Pozosta\u0142e zobowi\u0105<span class=\"_ _1\"></span>zania FIZ<span class=\"ff1\"> </span>7.5 103,7 - - - 103,7 Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u leasingu <span class=\"ff1\"> </span>6.2 - - - 640,3 640,3 Zobowi\u0105zania han<span class=\"_ _1\"></span>dlowe oraz po<span class=\"_ _1\"></span>zosta\u0142e zobowi\u0105zania o<span class=\"ff1\"> chara<span class=\"_ _1\"></span>kterze finansow<span class=\"_ _1\"></span>ym </span>7.13 2 248,6 - - - 2 248,6 RAZEM 5 410,6 11,1 160,3 640,3 6 222,3<span class=\"_ _1c\"> </span>Klasy instrume<span class=\"_ _1\"></span>nt\u00f3w finansowy<span class=\"_ _1\"></span>ch<span class=\"ff2\"> </span>Nota Kategorie instrum<span class=\"_ _1\"></span>ent\u00f3w finans<span class=\"_ _1\"></span>owych<span class=\"ff2\"> </span>Razem Zamortyzowany<span class=\"_ _1\"></span> koszt Warto\u015b\u0107 godziwa<span class=\"ff2\"> </span>rozliczana prze<span class=\"_ _1\"></span>z wynik finansowy Instrumenty zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span>Poza zakresem MSSF 9 NA DZIE\u0143 31 G<span class=\"_ _1\"></span>RUDNIA 2022<span class=\"ff2\"> </span>Kredyty i po\u017cycz<span class=\"_ _1\"></span>ki<span class=\"ff1\"> </span>6.1 1 075,9 - 218,1 - 1 294,0 Pochodne instrument<span class=\"_ _1\"></span>y finansowe 9.4 - 0,6 - - 0,6 Instrumenty pochodn<span class=\"_ _1\"></span>e FIZ - 1,3 - - 1,3 Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u transakcji prz<span class=\"_ _1\"></span>y zobowi\u0105zaniu si<span class=\"_ _1\"></span>\u0119 Funduszu do odk<span class=\"_ _1\"></span>upu (transakcje Sell Bu<span class=\"_ _1\"></span>y Back) 7.5 2 078,6 - - - 2 078,6 Zobowi\u0105zania FIZ <span class=\"_ _1\"></span>z tytu\u0142u nabyt<span class=\"_ _1\"></span>ych aktyw\u00f3w<span class=\"ff1\"> </span>7.5 78,7 - - - 78,7 Pozosta\u0142e zobowi\u0105<span class=\"_ _1\"></span>zania FIZ<span class=\"ff1\"> </span>7.5 79,0 - - - 79,0 Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u leasingu <span class=\"ff1\"> </span>6.2 - - - 581,8 581,8 Zobowi\u0105zania han<span class=\"_ _1\"></span>dlowe oraz po<span class=\"_ _1\"></span>zosta\u0142e zobowi\u0105zania o<span class=\"ff1\"> chara<span class=\"_ _1\"></span>kterze finansow<span class=\"_ _1\"></span>ym </span>7.13 1 855,1 - - - 1 855,1 RAZEM<span class=\"fs1\"> </span>5 167,3 1,9 218,1 581,8 5 969,1 Na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>grudnia <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>az <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>dzie\u0144 31 <span class=\"_ _0\"></span>grudnia <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>022 <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>warto\u015b\u0107 <span class=\"_ _9\"></span>godziwa aktyw\u00f3w <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>zobowi\u0105za\u0144 <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>nansowych <span class=\"_ _0\"></span>wycenianych <span class=\"_ _0\"></span>wed\u0142ug zamortyzowanego <span class=\"_ _8\"> </span>kosztu  (za <span class=\"_ _8\"> </span>wyj\u0105t<span class=\"_ _0\"></span>kiem  kredyt\u00f3w<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>i  po\u017cyczek) <span class=\"_ _8\"> </span>nie  odb<span class=\"_ _1\"></span>iega <span class=\"_ _e\"> </span>istotnie <span class=\"_ _e\"> </span>od<span class=\"_ _0\"></span><span class=\"ff1\"> </span>ich  w<span class=\"_ _1\"></span>arto\u015bci  ksi\u0119gowej. <span class=\"_ _8\"> </span>Warto\u015b\u0107  godziwa <span class=\"_ _8\"> </span>kredyt\u00f3w i <span class=\"ff7\">po\u017cyczek zosta\u0142a ujawniona w</span> Nocie 9.2.<span class=\"_ _1c\"> </span>9.2.<span class=\"ffb ls0\"> <span class=\"ff3\">HIERARCHIA WARTO\u015aCI GO<span class=\"_ _0\"></span>DZIWEJ<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>HIERARCHIA W<span class=\"_ _1\"></span>ARTO\u015aCI GODZIW<span class=\"_ _1\"></span>EJ<span class=\"ffa\"> </span>Instrumenty <span class=\"_ _9\"></span>finansowe <span class=\"_ _9\"></span>wyceniane <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>skonsolidowanym <span class=\"_ _9\"></span>sprawo<span class=\"_ _1\"></span>zdaniu <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>sytuacji <span class=\"_ _9\"></span>fin<span class=\"_ _0\"></span>ansowej <span class=\"_ _9\"></span>wed\u0142ug <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>godziwej <span class=\"_ _9\"></span>s\u0105<span class=\"_ _0\"></span><span class=\"ff4\"> </span>analizowane <span class=\"_ _9\"></span>pod <span class=\"_ _9\"></span>wzgl\u0119dem <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>rocedu<span class=\"_ _1\"></span>r wyceny.  W <span class=\"_ _b\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>tosowa<span class=\"_ _1\"></span>ne <span class=\"_ _b\"></span>metody <span class=\"_ _b\"></span>ustalania <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _b\"></span>godziwej, <span class=\"_ _9\"></span>poszczeg\u00f3lne <span class=\"_ _b\"></span>sk\u0142adniki <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _b\"> </span>i <span class=\"_ _b\"></span>zobowi\u0105za<span class=\"_ _0\"></span>\u0144 <span class=\"_ _b\"></span>finansowy<span class=\"_ _1\"></span>ch <span class=\"_ _b\"></span>Grupa <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>lasyfikuje <span class=\"_ _9\"></span>do<span class=\"_ _0\"></span><span class=\"ff4\"> </span>nast\u0119puj\u0105cyc<span class=\"_ _1\"></span>h poziom\u00f3w (tzw. hier<span class=\"_ _1\"></span>archia warto\u015bci <span class=\"_ _1\"></span>godziwej): <span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Poziom 1: Ceny n<span class=\"_ _1\"></span>otowane (nieskor<span class=\"_ _1\"></span>ygowane) z aktyw<span class=\"_ _1\"></span>nych rynk\u00f3w dla i<span class=\"_ _1\"></span>dentycznych akt<span class=\"_ _1\"></span>yw\u00f3w b\u0105d\u017a zobowi<span class=\"_ _1\"></span>\u0105za\u0144.<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Poziom <span class=\"_ _b\"> </span>2: <span class=\"_ _8\"> </span>Dane <span class=\"_ _b\"> </span>wej\u015bciowe <span class=\"_ _8\"> </span>inn<span class=\"_ _1\"></span>e <span class=\"_ _8\"> </span>ni\u017c <span class=\"_ _b\"></span>notowania <span class=\"_ _b\"> </span>obj\u0119te <span class=\"_ _8\"> </span>zakresem <span class=\"_ _8\"> </span>ww. <span class=\"_ _b\"> </span>poziomu <span class=\"_ _b\"> </span>mo\u017cliwe <span class=\"_ _8\"> </span>do <span class=\"_ _b\"> </span>stwierdzenia <span class=\"_ _8\"> </span>lub <span class=\"_ _b\"> </span>zaobserwowania <span class=\"_ _b\"> </span>dla<span class=\"_ _0\"></span><span class=\"ff4\"> </span>sk\u0142adnika <span class=\"_ _b\"> </span>aktyw\u00f3w <span class=\"_ _8\"> </span>b\u0105d<span class=\"_ _1\"></span>\u017a </span></span>zobowi\u0105za\u0144, bezpo<span class=\"_ _1\"></span>\u015brednio (tzn. w po<span class=\"_ _1\"></span>staci cen) lub<span class=\"ff4\"> </span>po\u015bred<span class=\"_ _1\"></span>nio (tzn. na podsta<span class=\"_ _1\"></span>wie wylicze\u0144 oparty<span class=\"_ _1\"></span>ch na<span class=\"ff4\"> cenach). </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Poziom 3: <span class=\"_ _1\"></span>Dane <span class=\"_ _1\"></span>wej\u015bciowe <span class=\"_ _1\"></span>dla wyc<span class=\"_ _1\"></span>eny sk\u0142ad<span class=\"_ _1\"></span>nika aktyw\u00f3w <span class=\"_ _1\"></span>b\u0105d\u017a <span class=\"_ _1\"></span>zobowi\u0105za\u0144, kt\u00f3re <span class=\"_ _1\"></span>nie s\u0105 <span class=\"_ _1\"></span>oparte <span class=\"_ _1\"></span>na mo\u017cliw<span class=\"_ _1\"></span>ych do<span class=\"ff4\"> zaobserwo<span class=\"_ _1\"></span>wania dan<span class=\"_ _1\"></span>ych rynkow<span class=\"_ _1\"></span>ych (tzn. <span class=\"_ _1\"></span>dane </span></span></span>niemo\u017cliwe do<span class=\"ff4\"> zaobserw<span class=\"_ _1\"></span>owania).<span class=\"ffa\"> </span></span>Warto\u015b\u0107 <span class=\"_ _1\"></span>godziw\u0105 <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>\u0142u\u017cnych <span class=\"_ _5\"></span>papier\u00f3w warto\u015bciow<span class=\"_ _1\"></span>ych <span class=\"_ _1\"></span>notowanych <span class=\"_ _5\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>aktywnym <span class=\"_ _5\"></span>rynku<span class=\"_ _0\"></span><span class=\"ff4\"> </span>okre\u015bl<span class=\"_ _1\"></span>a si<span class=\"_ _1\"></span>\u0119 na <span class=\"_ _5\"></span>podstawie d<span class=\"_ _1\"></span>ost\u0119pnych <span class=\"_ _1\"></span>cen <span class=\"_ _5\"></span>z rynku <span class=\"_ _1\"></span>aktywnego <span class=\"_ _5\"></span>(w szczeg\u00f3lno\u015bci<span class=\"_ _1\"></span> w przypadku pol<span class=\"_ _1\"></span>skich obligacji skar<span class=\"_ _1\"></span>bowych - <span class=\"ff5\">Treasury Bond <span class=\"_ _1\"></span>Spot Poland) i pr<span class=\"_ _1\"></span>ezentuje si\u0119 w ram<span class=\"_ _1\"></span>ach Poziomu 1.<span class=\"ff4\"> </span></span>Warto\u015b\u0107 godziw\u0105 in<span class=\"_ _1\"></span>strument\u00f3w fina<span class=\"_ _1\"></span>nsowych niestanowi\u0105<span class=\"_ _1\"></span>cych przedmiotu <span class=\"_ _1\"></span>obrotu na akt<span class=\"_ _1\"></span>ywnym rynku<span class=\"ff4\"> </span>okre\u015bla si\u0119 pr<span class=\"_ _1\"></span>zy zastosowaniu <span class=\"_ _1\"></span>odpowiednic<span class=\"ff4\">h technik wy<span class=\"_ _1\"></span>ceny. </span>Takie <span class=\"_ _0\"></span>techniki w<span class=\"_ _0\"></span>yceny optymalizuj\u0105 <span class=\"_ _0\"></span>wykorzystanie <span class=\"_ _0\"></span>mo\u017cliw<span class=\"_ _1\"></span>ych <span class=\"_ _0\"></span>do<span class=\"_ _0\"></span><span class=\"ff4\"> </span>zaobserwowa<span class=\"_ _1\"></span>nia <span class=\"_ _0\"></span>danych <span class=\"_ _0\"></span>rynkowych tam, <span class=\"_ _0\"></span>gdzie <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>one <span class=\"_ _0\"></span>dos<span class=\"_ _0\"></span>t\u0119pne i <span class=\"_ _9\"></span>pole<span class=\"_ _1\"></span>gaj\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>jak <span class=\"_ _0\"></span>najmniejszym stopniu <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>zacunkach <span class=\"_ _0\"></span>poczynionych, <span class=\"_ _0\"></span>specyficznych <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>danej <span class=\"_ _9\"></span>jednostki. <span class=\"_ _0\"></span>W sytuacji, <span class=\"_ _0\"></span>gdy<span class=\"_ _0\"></span> <span class=\"ff5\">wszystki<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>totne <span class=\"_ _0\"></span>dane <span class=\"_ _0\"></span>wykorzystywane <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzy <span class=\"_ _0\"></span>wycenie <span class=\"_ _0\"></span>wed\u0142ug <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>rto\u015bci<span class=\"_ _1\"></span> </span>godziwej s\u0105 mo\u017cliw<span class=\"_ _1\"></span>e do zaobserwo<span class=\"_ _1\"></span>wania, instrument <span class=\"_ _1\"></span>finansowy prezento<span class=\"_ _1\"></span>wany jest w ram<span class=\"_ _1\"></span>ach Poziomu 2.<span class=\"_ _1c\"> </span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>Warto\u015b\u0107 <span class=\"_ _9\"></span>godzi<span class=\"_ _1\"></span>w\u0105 <span class=\"_ _9\"></span>okre\u015bla <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>t<span class=\"_ _1\"></span>ym <span class=\"_ _9\"></span>przypadku <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>podstawie <span class=\"_ _9\"></span>dost\u0119pn<span class=\"_ _1\"></span>ych <span class=\"_ _9\"></span>publiczn<span class=\"_ _1\"></span>ie <span class=\"_ _9\"></span>kwotowa<span class=\"_ _1\"></span>\u0144 <span class=\"_ _9\"></span>pochodz\u0105cych <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>rynku, <span class=\"_ _9\"></span>kt\u00f3ry <span class=\"_ _9\"></span>nie <span class=\"_ _0\"></span>jest <span class=\"_ _b\"> </span><span class=\"ff4\">ak<span class=\"_ _0\"></span>tywn<span class=\"_ _1\"></span>y <span class=\"_ _9\"></span>lub <span class=\"_ _9\"></span>(w <span class=\"_ _9\"></span>pr<span class=\"_ _1\"></span>zypadku </span>d\u0142u\u017cnych <span class=\"_ _9\"></span>instrum<span class=\"_ _1\"></span>ent\u00f3w <span class=\"_ _0\"></span>finansowych) <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>odstawie <span class=\"_ _0\"></span>cen <span class=\"_ _9\"></span>ustalonych <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>publikowanych <span class=\"_ _0\"></span>przez <span class=\"_ _9\"></span>niezale\u017cny <span class=\"_ _0\"></span>serwis <span class=\"_ _9\"></span>inf<span class=\"_ _0\"></span>ormacyjny <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _0\"></span>kwotowania <span class=\"_ _9\"></span>pochodz\u0105<span class=\"_ _1\"></span>ce od<span class=\"ls0\"> <span class=\"ff5\">uczest<span class=\"_ _1\"></span>nik\u00f3w rynku (np. Bl<span class=\"_ _1\"></span>oomberg Generi<span class=\"_ _1\"></span>c Price), a w przypad<span class=\"_ _1\"></span>ku ich braku \u2013<span class=\"ff4\"> przy wykorz<span class=\"_ _1\"></span>ystaniu innych mod<span class=\"_ _1\"></span>eli wyceny. </span></span></span>Warto\u015b\u0107 <span class=\"_ _9\"></span>godziw\u0105 <span class=\"_ _9\"></span>instru<span class=\"_ _1\"></span>ment\u00f3w <span class=\"_ _9\"></span>d\u0142u\u017cnych, <span class=\"_ _0\"></span>kt\u00f3re<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>nie <span class=\"_ _9\"></span>by\u0142y <span class=\"_ _9\"></span>notowane <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>ak<span class=\"_ _0\"></span>tywnym <span class=\"_ _0\"></span>rynku<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>(d\u0142u\u017cn<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>papiery <span class=\"_ _9\"></span>warto\u015bciowe, <span class=\"_ _9\"></span>listy <span class=\"_ _0\"></span>zastawne) <span class=\"_ _9\"></span>ustala <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>wed\u0142ug <span class=\"_ _9\"></span>metod<span class=\"_ _1\"></span>y zdyskontowanych <span class=\"_ _0\"></span>przep\u0142yw\u00f3w <span class=\"_ _9\"></span>pieni\u0119\u017cnych, <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>ieraj\u0105cej <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>harmonogr<span class=\"_ _1\"></span>amie <span class=\"_ _9\"></span>przep\u0142yw\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>okre\u015blonym <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>podstawie <span class=\"_ _0\"></span>warun<span class=\"_ _9\"></span>k\u00f3w <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>misji <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>stopi<span class=\"_ _1\"></span>e dyskontowej okr<span class=\"_ _1\"></span>e\u015blonej na<span class=\"ff4\"> podstawie: </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">referencyjnej <span class=\"ff5\">krz<span class=\"_ _1\"></span>ywej rentowno\u015bci dla <span class=\"_ _1\"></span>waluty instrume<span class=\"_ _1\"></span>ntu,<span class=\"ff4\"> </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">implikowanego <span class=\"_ _1\"></span>z ostatniej ceny tra<span class=\"_ _1\"></span>nsakcyjnej sprea<span class=\"_ _1\"></span>du kredytowego,  </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">w <span class=\"_ _9\"></span>przypadku <span class=\"_ _9\"></span>instrument\u00f3w <span class=\"_ _9\"></span>korpor<span class=\"_ _1\"></span>acyjnych <span class=\"_ _9\"></span>(z <span class=\"_ _9\"></span>wy\u0142\u0105czeniem <span class=\"_ _9\"></span>instrument\u00f3w <span class=\"_ _9\"></span>emito<span class=\"_ _1\"></span>wanych <span class=\"_ _9\"></span>przez <span class=\"_ _9\"></span>agendy <span class=\"_ _9\"></span>rz\u0105dowe), <span class=\"_ _9\"></span>szacunku <span class=\"_ _9\"></span>zmiany <span class=\"_ _9\"></span>ww. <span class=\"_ _9\"></span>sp<span class=\"_ _0\"></span><span class=\"ff4\">readu <span class=\"_ _9\"></span>kredytowego </span></span></span>od <span class=\"ff5\">daty ostatniej <span class=\"_ _1\"></span>kwalifikowaln<span class=\"_ _1\"></span>ej transakcji <span class=\"_ _1\"></span>do dnia w<span class=\"_ _1\"></span>yceny w w<span class=\"_ _1\"></span>yniku zmiany <span class=\"_ _1\"></span>obserwowanych <span class=\"_ _1\"></span>na rynku s<span class=\"_ _1\"></span>pread\u00f3w kred<span class=\"_ _1\"></span>ytowych oraz <span class=\"_ _1\"></span>ewe<span class=\"ff4\">n<span class=\"_ _0\"></span>tualn<span class=\"_ _1\"></span>ej zmiany po<span class=\"_ _1\"></span>ziomu </span></span>ryzyka przypisaneg<span class=\"_ _1\"></span>o wewn\u0119trzni<span class=\"_ _1\"></span>e lub przez agencj<span class=\"_ _1\"></span>\u0119 ratingow\u0105 (o ile ratin<span class=\"_ _1\"></span>g jest nadawany) d<span class=\"_ _1\"></span>o danego emite<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span><span class=\"ff4\">ta, </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">dane wej\u015bciowe d<span class=\"_ _1\"></span>o wyceny, taki<span class=\"_ _1\"></span>ej jak krzywe rento<span class=\"_ _1\"></span>wno\u015bci, kursy <span class=\"_ _1\"></span>walutowe i spready<span class=\"_ _1\"></span> sektorowe s\u0105 p<span class=\"_ _1\"></span>obierane z system\u00f3w i<span class=\"_ _1\"></span>nformacy<span class=\"_ _0\"></span><span class=\"ff4\">jnych.  </span></span></span>Zastosowane modele baz<span class=\"_ _1\"></span>uj\u0105 na za\u0142o\u017ceniu, <span class=\"_ _1\"></span>\u017ce transakcja obserwowana na<span class=\"ff4\"> rynku, aktywnym lub nieaktywnym, st<span class=\"_ _1\"></span>anowi odzwierci<span class=\"ff5\">edlenie warto\u015bci god<span class=\"_ _1\"></span>ziwej i model </span></span>powinien si\u0119 do <span class=\"_ _1\"></span>niej kalibrowa\u0107.<span class=\"ff4\"> </span>Uproszczenia zaw<span class=\"_ _1\"></span>arte w modelach <span class=\"_ _1\"></span>wyceny: \u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">pomija si\u0119 odr\u0119<span class=\"_ _1\"></span>bn\u0105 analiz\u0119 warto\u015b<span class=\"_ _1\"></span>ci zabezpiecze\u0144 \u2013<span class=\"ff4\"> </span>przyjmuje <span class=\"_ _1\"></span>si\u0119, \u017ce jest ona <span class=\"_ _1\"></span>uwzgl\u0119dniona w im<span class=\"_ _1\"></span>plikowanym z <span class=\"_ _1\"></span>cen transakcyjnych s<span class=\"_ _1\"></span>preadzie kredyto<span class=\"_ _1\"></span>wym,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">spready kred<span class=\"_ _1\"></span>ytowe s\u0105 kalkulow<span class=\"_ _1\"></span>ane jako spready p\u0142<span class=\"_ _1\"></span>askie, bez ich r\u00f3<span class=\"_ _1\"></span>\u017cnicowania w za<span class=\"_ _1\"></span>le\u017cno\u015bci od termin<span class=\"_ _1\"></span>u zapadalno\u015bci,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">\u017ar\u00f3d\u0142em informa<span class=\"_ _1\"></span>cji o spreadach kre<span class=\"_ _1\"></span>dytowych dla ws<span class=\"_ _1\"></span>p\u00f3lnie obserwowa<span class=\"_ _1\"></span>nych przedzia\u0142<span class=\"_ _1\"></span>\u00f3w ryzyka s\u0105 rynki <span class=\"_ _1\"></span>zagraniczne,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">terminy realiz<span class=\"_ _1\"></span>acji <span class=\"ff5\">uprawnie\u0144 do wyk<span class=\"_ _1\"></span>onania opcji s\u0105 pomij<span class=\"_ _1\"></span>ane, a warto\u015b<span class=\"_ _1\"></span>\u0107 opcji kalkulowana n<span class=\"_ _1\"></span>a bazie termin\u00f3w pr<span class=\"_ _1\"></span>zep\u0142yw\u00f3w <span class=\"_ _1\"></span>w danym okresie o<span class=\"_ _1\"></span>dse<span class=\"_ _0\"></span><span class=\"ff4\">tkowym. </span></span></span></span>Warto\u015b\u0107 godziwa instrument<span class=\"_ _1\"></span>\u00f3w pochodnych nienotowany<span class=\"_ _1\"></span>ch na aktywnym rynku <span class=\"ff4\">(kontrakty terminowe oraz kontrakty zamia<span class=\"_ _1\"></span>ny oprocentowania typu IRS lub CIRS)<span class=\"_ _1\"></span> </span>okre\u015blana <span class=\"_ _9\"></span>jest <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>etod\u0105 <span class=\"_ _9\"></span>zdysk<span class=\"_ _1\"></span>ontowanych <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzysz\u0142ych <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzep\u0142yw\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych. <span class=\"_ _9\"></span>Do <span class=\"_ _9\"></span>dyskontowa<span class=\"_ _1\"></span>nia <span class=\"_ _9\"></span>przep\u0142yw\u00f3w <span class=\"_ _9\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>u\u017cywane <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _9\"></span> <span class=\"_ _9\"></span>stawki <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>krzywy<span class=\"_ _1\"></span>ch <span class=\"_ _9\"></span>OIS<span class=\"_ _1\"></span> (overnight <span class=\"_ _0\"></span>indexed s<span class=\"_ _0\"></span>waps) <span class=\"_ _0\"></span>uwzgl\u0119dniaj\u0105c<span class=\"_ _1\"></span>ych <span class=\"_ _0\"></span>walut\u0119, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>kt\u00f3rej <span class=\"_ _0\"></span>denominowany <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>depozyt <span class=\"_ _0\"></span>zabezpieczaj\u0105cy <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>danego <span class=\"_ _0\"></span>instrumentu.<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _0\"></span></span>\u0179r\u00f3d\u0142em <span class=\"_ _0\"></span>danych <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>ynkowych wykorzystywany<span class=\"_ _1\"></span>ch do wyceny ni<span class=\"_ _1\"></span>ewystandaryzowan<span class=\"_ _1\"></span>ych instrum<span class=\"ff5\">ent\u00f3w pochodnyc<span class=\"_ _1\"></span>h jest serwis Refinitiv. <span class=\"_ _1\"></span><span class=\"ff4\"> </span></span>Warto\u015b\u0107 godziwa <span class=\"_ _0\"></span>transakcji typu <span class=\"_ _0\"></span>forward w<span class=\"_ _0\"></span>alutowy<span class=\"ff4\"> <span class=\"_ _0\"></span></span>ustalana jest <span class=\"_ _0\"></span>poprzez z<span class=\"_ _0\"></span>dyskontowani<span class=\"_ _1\"></span>e p<span class=\"_ _0\"></span>rzysz\u0142ych przep\u0142yw\u00f3w pieni\u0119\u017cnych, <span class=\"_ _0\"></span>kt\u00f3rych wielko\u015b\u0107 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>dzie\u0144 wyceny stanowi <span class=\"_ _b\"></span>r\u00f3\u017cnica <span class=\"_ _9\"></span>pomi\u0119dzy <span class=\"_ _b\"></span>terminowym<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>kursem <span class=\"_ _9\"></span>wa<span class=\"_ _0\"></span>lutow<span class=\"_ _1\"></span>ym <span class=\"_ _b\"></span>a <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>ursem<span class=\"ff4\"> <span class=\"_ _b\"> </span></span>transakcyjnym <span class=\"_ _9\"></span>przemno\u017cona <span class=\"_ _b\"></span>przez <span class=\"_ _9\"></span>nomina\u0142 <span class=\"_ _b\"></span>kontraktu <span class=\"_ _9\"></span>forward <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>walucie <span class=\"_ _9\"></span>obcej <span class=\"_ _b\"> </span>(waluci<span class=\"_ _1\"></span>e bazowej). Dane wej<span class=\"_ _1\"></span>\u015bciowe do wyce<span class=\"_ _1\"></span>ny obejmuj\u0105:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">kwotowania kur<span class=\"_ _1\"></span>s\u00f3w terminowych p<span class=\"_ _1\"></span>ublikowane dla <span class=\"_ _1\"></span>odpowiedniej walut<span class=\"_ _1\"></span>y przez serwis R<span class=\"_ _1\"></span>efinitiv,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">kurs <span class=\"_ _9\"></span>fixing <span class=\"_ _b\"></span><span class=\"ff5\">NBP, <span class=\"_ _9\"></span>stanowi\u0105cy <span class=\"_ _9\"></span>kurs <span class=\"_ _9\"></span>spot, <span class=\"_ _9\"></span>przy <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>t\u00f3rym <span class=\"_ _9\"></span>skalkulowane <span class=\"_ _9\"></span>zostan\u0105 <span class=\"_ _9\"></span>(poprzez <span class=\"_ _9\"></span>uwzgl\u0119dnienie <span class=\"_ _9\"></span>struktury <span class=\"_ _9\"></span>terminowej <span class=\"_ _9\"></span>kurs\u00f3w <span class=\"_ _9\"></span>publikowanych <span class=\"_ _b\"> </span></span>przez <span class=\"_ _b\"></span>serwis </span></span>Refinitiv) kursy termin<span class=\"_ _1\"></span>owe do wycen<span class=\"_ _1\"></span>y, \u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">czynniki dyskonto<span class=\"_ _1\"></span>we dla waluty fu<span class=\"_ _1\"></span>nkcjonalnej pu<span class=\"_ _1\"></span>blikowane przez serwi<span class=\"_ _1\"></span>s Refinitiv. </span></span>Warto\u015b\u0107 <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>odziwa <span class=\"_ _0\"></span>transakcji <span class=\"_ _9\"></span>typu <span class=\"_ _0\"></span>swap <span class=\"_ _9\"></span>towarowy<span class=\"ff4\"> <span class=\"_ _9\"></span></span>ustalana <span class=\"_ _0\"></span>jest <span class=\"_ _9\"></span>poprzez <span class=\"_ _0\"></span>zdyskontowanie <span class=\"_ _9\"></span>przysz\u0142y<span class=\"_ _1\"></span>ch <span class=\"_ _9\"></span>przep\u0142yw\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych, <span class=\"_ _0\"></span>kt\u00f3<span class=\"_ _0\"></span>rych <span class=\"_ _0\"></span>wielko\u015b\u0107 <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _0\"></span>wyceny stanowi r\u00f3\u017cnica pomi\u0119dzy cen\u0105 terminow\u0105 imp<span class=\"_ _0\"></span>likowan\u0105 z krzywej terminowej a cen\u0105 <span class=\"_ _0\"></span>wykonania kontraktu (kt<span class=\"_ _0\"></span>\u00f3ra przyjmuje znak <span class=\"_ _0\"></span>ujemny lub dodatni w z<span class=\"_ _0\"></span>ale\u017cno\u015bci<span class=\"_ _1\"></span> od strony zawartej tra<span class=\"_ _1\"></span>nsakcji), przemn<span class=\"_ _1\"></span>o\u017cona przez nomin<span class=\"_ _1\"></span>a\u0142. Dane wej\u015b<span class=\"_ _1\"></span>ciowe do wyceny ob<span class=\"_ _1\"></span>ejmuj\u0105: <span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">kwotowania cen t<span class=\"_ _1\"></span>erminowych dl<span class=\"_ _1\"></span>a TSI publikowane <span class=\"_ _1\"></span>przez serwis Refi<span class=\"_ _1\"></span>nitiv, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">czynniki dyskonto<span class=\"_ _1\"></span>we dla waluty <span class=\"_ _1\"></span>kontraktu publikowane pr<span class=\"_ _1\"></span>zez serwis Refinitiv, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fs4 fc0\">kurs fixing NBP.<span class=\"ff1 fs1\"> <span class=\"_ _1\"></span> </span></span></span>Warto\u015b\u0107 <span class=\"_ _9\"></span>godziwa <span class=\"_ _9\"></span>otrzymany<span class=\"_ _1\"></span>ch <span class=\"_ _9\"></span>kredyt\u00f3w <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>po\u017cyczek<span class=\"ff4\"> <span class=\"_ _9\"></span></span>szacowana <span class=\"_ _9\"></span>jest <span class=\"_ _9\"></span>przy <span class=\"_ _9\"></span>zastosowaniu <span class=\"_ _9\"></span>metody <span class=\"_ _9\"></span>zdyskonto<span class=\"_ _1\"></span>wanych <span class=\"_ _9\"></span>przep\u0142yw\u00f3w <span class=\"_ _9\"></span>pieni<span class=\"_ _1\"></span>\u0119\u017cnych. <span class=\"_ _9\"></span>Stopy <span class=\"_ _9\"></span>dyskontow<span class=\"_ _1\"></span>e ustalane s\u0105 na po<span class=\"_ _1\"></span>dstawie rynkowy<span class=\"_ _1\"></span>ch st\u00f3p procento<span class=\"_ _1\"></span>wych powi\u0119kszonych o mar\u017c<span class=\"_ _1\"></span>e w\u0142a\u015bciwe dla p<span class=\"_ _1\"></span>oszczeg\u00f3lnych i<span class=\"_ _1\"></span>nstrument\u00f3w f<span class=\"_ _1\"></span>inansowych.<span class=\"_ _1c\"> </span>Na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>gr<span class=\"_ _0\"></span>udnia <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>oraz <span class=\"_ _b\"></span>na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _b\"></span>grudnia <span class=\"_ _9\"></span>2022 <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>Gr<span class=\"_ _0\"></span>upa <span class=\"_ _9\"></span>posiada\u0142a <span class=\"_ _9\"></span>aktywa <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>zobowi\u0105zania <span class=\"_ _9\"></span>finansowe, <span class=\"_ _9\"></span>kt\u00f3re <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _b\"></span>wy<span class=\"_ _0\"></span><span class=\"ff1\">ceniane </span>w <span class=\"ff7\">warto\u015bci <span class=\"_ _b\"></span>godziwej. <span class=\"_ _b\"></span>Pozycje <span class=\"_ _8\"> </span>te <span class=\"_ _b\"></span>obejmuj\u0105 <span class=\"_ _b\"></span>po<span class=\"_ _0\"></span>chodne <span class=\"_ _b\"></span>instrumenty <span class=\"_ _b\"> </span>finanso<span class=\"_ _0\"></span>we, <span class=\"_ _b\"></span>kt\u00f3rych <span class=\"_ _b\"> </span>data <span class=\"_ _8\"> </span>zapadalno\u015bci <span class=\"_ _b\"></span>przypada <span class=\"_ _b\"></span>po <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>niu <span class=\"_ _b\"></span>ko\u0144cz\u0105cym <span class=\"_ _b\"> </span>okr<span class=\"_ _0\"></span>es </span>sprawozdawczy, inwestycje w <span class=\"_ _0\"></span>portfel aktyw\u00f3w F<span class=\"_ _0\"></span>IZ (d\u0142u\u017cne papiery<span class=\"_ _0\"></span> warto\u015bciowe, l<span class=\"_ _0\"></span>isty zastawne) oraz <span class=\"_ _0\"></span>udzia\u0142y i <span class=\"_ _0\"></span>akcje <span class=\"_ _0\"></span>w pozosta\u0142y<span class=\"_ _9\"></span><span class=\"ff1\">ch jednostkach. </span>Pod wzgl\u0119dem za\u0142o\u017ce\u0144 przyj\u0119tych do wyceny kwalifikuj\u0105 si\u0119 one do<span class=\"ff1\"> Poziomu 1 i  2 w </span>powy\u017cszej hierarchii. <span class=\"ff1\"> </span>Warto\u015b\u0107 godziwa instrument\u00f3w finansowych:<span class=\"ff1\"> </span>31.12.2023 31.12.2022 Poziom 1 Poziom 2 Poziom 1 Poziom 2 Warto\u015b\u0107 ksi\u0119gowa<span class=\"ff2\"> </span>Warto\u015b\u0107 godziwa Warto\u015b\u0107 ksi\u0119gowa<span class=\"ff2\"> </span>Warto\u015b\u0107 godziwa Warto\u015b\u0107 ksi\u0119gowa<span class=\"ff2\"> </span>Warto\u015b\u0107 godziwa Warto\u015b\u0107 ksi\u0119gowa<span class=\"ff2\"> </span>Warto\u015b\u0107 godziwa AKTYWA FINAN<span class=\"_ _1\"></span>SOWE:<span class=\"fs1\"> </span>Inwestycje w portfel a<span class=\"_ _1\"></span>ktyw\u00f3w FIZ, w t<span class=\"_ _1\"></span>ym:<span class=\"ff1\"> </span>\u2012<span class=\"ffc\"> <span class=\"ff7\">d\u0142u\u017cne papiery <span class=\"_ _1\"></span>warto\u015bciowe<span class=\"ff1\"> </span></span></span>5 254,2 5 254,2 1 959,1 1 959,1 6 688,6 6 688,6 305,8 305,8 \u2012<span class=\"ffc\"> <span class=\"ff1\">listy zastawn<span class=\"_ _1\"></span>e </span></span>- - 203,9 203,9 - - 60,0 60,0<span class=\"_ _1c\"> </span>\u2012<span class=\"ffc\"> <span class=\"ff1\">instrumenty po<span class=\"_ _1\"></span>chodne </span></span>- - 57,0 57,0 - - 72,0 72,0 Pochodne instrument<span class=\"_ _1\"></span>y finansowe, w t<span class=\"_ _1\"></span>ym: - - 27,7 27,7 - - 43,8 43,8 \u2012<span class=\"ffc\"> <span class=\"ff1\">aktywa finan<span class=\"_ _1\"></span>sowe <span class=\"ff7\">\u2013</span> pochodne instr<span class=\"_ _1\"></span>umenty </span></span>zabezpieczaj\u0105ce w<span class=\"_ _1\"></span>alutowe<span class=\"ff1\"> </span>- - 16,0 16,0 - - 27,3 27,3 ZOBOWI\u0104ZANIA FI<span class=\"_ _1\"></span>NANSOW<span class=\"_ _1\"></span>E<span class=\"ff2 fs1\"> </span>Zobowi\u0105zania FIZ, <span class=\"_ _1\"></span>w tym:<span class=\"ff1\"> </span>\u2012<span class=\"ffc\"> <span class=\"ff1\">instrumenty po<span class=\"_ _1\"></span>chodne - swap pr<span class=\"_ _1\"></span>ocentowy (IRS) </span></span>- - 9,7 9,7 - - 1,3 1,3 Pochodne instrument<span class=\"_ _1\"></span>y finansowe, w t<span class=\"_ _1\"></span>ym: - - 5,2 5,2 - - 0,6 0,6 \u2012<span class=\"ffc\"> <span class=\"ff7\">zobowi\u0105zani<span class=\"_ _1\"></span>a finansowe \u2013<span class=\"ff1\"> pochod<span class=\"_ _1\"></span>ne </span></span></span>instrumenty <span class=\"ff7\">zabezpie<span class=\"_ _1\"></span>czaj\u0105ce walutow<span class=\"_ _1\"></span>e<span class=\"ff1\"> </span></span>- - 4,6 4,6 - - - - Kredyty i po\u017cycz<span class=\"_ _1\"></span>ki<span class=\"ff1\"> </span>- - 1 418,2 1 456,0 - - 1 294,0 1 323,9<span class=\"_ _1c\"> </span>Grupa <span class=\"_ _d\"> </span>nie <span class=\"_ _f\"> </span>ujawnia <span class=\"_ _f\"> </span>warto\u015bci <span class=\"_ _d\"> </span>godziwej <span class=\"_ _f\"> </span>instrument\u00f3w <span class=\"_ _d\"> </span>finansowych <span class=\"_ _f\"> </span>wycenianych <span class=\"_ _d\"> </span>w <span class=\"_ _f\"> </span>skonsolidowanym <span class=\"_ _f\"> </span>sprawozdaniu  z<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>sytuacji <span class=\"_ _d\"> </span>finansowej<span class=\"_ _9\"></span><span class=\"ff1\"> </span>w <span class=\"ff7\">zamortyzowanym <span class=\"_ _9\"></span>koszc<span class=\"_ _0\"></span>ie <span class=\"_ _b\"></span>(za <span class=\"_ _b\"></span>wyj\u0105tkiem <span class=\"_ _b\"></span>otrzymanych <span class=\"_ _b\"></span>kredyt\u00f3w <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span></span> <span class=\"ff7\">po\u017cyczek), <span class=\"_ _b\"></span>poniewa\u017c <span class=\"_ _b\"></span>korzysta <span class=\"_ _b\"></span>ze <span class=\"_ _b\"></span>zwolnienia <span class=\"_ _b\"></span>wynikaj\u0105cego <span class=\"_ _b\"></span>z <span class=\"_ _b\"></span>MSSF <span class=\"_ _b\"> </span>7<span class=\"_ _0\"></span>.29 </span>(ujawnianie informacji o warto\u015bci godziwej nie jest wymagane, gdy\u017c warto\u015b\u0107 ksi\u0119gowa jest zasadniczo zbli\u017cona do warto\u015bci god<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span><span class=\"ff1\">iwej). </span>Przeniesienia <span class=\"_ _8\"> </span>aktyw\u00f3w <span class=\"_ _8\"> </span>pomi\u0119dzy <span class=\"_ _8\"> </span>Poziomem <span class=\"_ _8\"> </span>1 <span class=\"_ _8\"> </span>i <span class=\"_ _8\"> </span>Pozi<span class=\"_ _0\"></span>omem <span class=\"_ _8\"> </span>2 <span class=\"_ _8\"> </span>hierarchii <span class=\"_ _8\"> </span>warto\u015bci <span class=\"_ _8\"> </span>godziwej <span class=\"_ _8\"> </span>dokonuje <span class=\"_ _8\"> </span>si\u0119 <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>pr<span class=\"_ _0\"></span>zypadku <span class=\"_ _8\"> </span>utraty <span class=\"_ _8\"> </span>lub <span class=\"_ _8\"> </span>uzysk<span class=\"_ _9\"></span><span class=\"ff1\">ania </span>dost\u0119pno\u015bci <span class=\"_ _0\"></span>notowa\u0144 <span class=\"_ _9\"></span>obserwowanych <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>aktyw<span class=\"_ _0\"></span>nym <span class=\"_ _0\"></span>rynku. <span class=\"_ _9\"></span>Warto\u015b\u0107 <span class=\"_ _0\"></span>przeniesienia <span class=\"_ _9\"></span>ustalana <span class=\"_ _0\"></span>jest <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>trakcie <span class=\"_ _9\"></span>roku, <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>pocz\u0105tek <span class=\"_ _9\"></span>ka\u017c<span class=\"_ _0\"></span>dego <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>esi\u0105ca je\u015bli zaistnieje okoliczno\u015b\u0107 w poprzednim miesi\u0105cu, uzasadniaj\u0105ca takie przeniesienie.<span class=\"ff1\"> </span>W 2023 roku dokonano nast\u0119puj\u0105cych przeniesie\u0144 aktyw\u00f3w pomi\u0119dzy poziomami hierarchii warto\u015bci godziwej:<span class=\"ff1\"> </span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">z Poziomu 1 <span class=\"_ _0\"></span>do Poziomu 2<span class=\"_ _0\"></span> przeniesiono d\u0142u\u017cne<span class=\"_ _0\"></span> papier<span class=\"_ _0\"></span>y w<span class=\"_ _0\"></span>arto\u015bciowe (obligacje) <span class=\"_ _0\"></span>o warto\u015bci 2<span class=\"_ _0\"></span><span class=\"ff1\"> </span>271,5 <span class=\"_ _0\"></span>mln PLN, d<span class=\"_ _0\"></span>la kt\u00f3rych <span class=\"_ _0\"></span>zaprzestano wyceny </span>na<span class=\"ls0\"> <span class=\"ff7\">podstawie <span class=\"_ _0\"></span>cen <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>rynku <span class=\"_ _9\"></span>ze wzgl\u0119du <span class=\"_ _9\"></span>na spadek <span class=\"_ _0\"></span>jego <span class=\"_ _9\"></span>aktywno\u015bci i <span class=\"_ _9\"></span>dokonano wyceny <span class=\"_ _0\"></span>prz<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>wykorzystaniu <span class=\"_ _0\"></span>wiarygodnej <span class=\"_ _0\"></span>ceny <span class=\"_ _0\"></span>rynkowej <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span></span>ynku </span>nieaktywnego dla danego aktywa lub por<span class=\"ff7\">\u00f3wnywalnych aktyw\u00f3w,</span> \u25aa<span class=\"ffc\"> </span><span class=\"fc0\">z Poziomu 2 do Poziomu 1 przeniesiono d\u0142u\u017cne pa<span class=\"_ _0\"></span>piery warto\u015bciowe (obligacje) o warto\u015bci 110,8 mln PLN, kt\u00f3r<span class=\"_ _0\"></span>e wyceniono na pod<span class=\"_ _0\"></span><span class=\"ff1\">stawie cen<span class=\"_ _0\"></span> </span></span>z aktywnego rynku.<span class=\"_ _1c\"> </span>9.3.<span class=\"ffb ls0\"> <span class=\"ff3\">POZYCJE PRZYCHOD\u00d3W, K<span class=\"_ _0\"></span>OSZT\u00d3W, ZYSK\u00d3<span class=\"_ _0\"></span>W I STRAT UJ\u0118TE W <span class=\"_ _0\"></span><span class=\"ff2\">SPRAWOZD<span class=\"_ _0\"></span>ANIU Z WYNI<span class=\"_ _0\"></span>KU FINANSOWEGO </span></span></span>I <span class=\"ff3\">INNYCH CA\u0141KOWIT<span class=\"_ _0\"></span>YCH DOCHOD\u00d3W W <span class=\"_ _0\"></span>PODZIALE NA KAT<span class=\"_ _0\"></span>EGORIE INSTRUMENT\u00d3W FIN<span class=\"_ _0\"></span>ANSOWYCH<span class=\"_ _0\"></span></span> Nota Aktywa/zobowi<span class=\"_ _1\"></span>\u0105zania<span class=\"ff2\"> </span>finansowe wyceni<span class=\"_ _1\"></span>ane w <span class=\"ff3\">warto\u015bci godziw<span class=\"_ _1\"></span>ej<span class=\"ff2\"> </span></span>przez wynik finansowy Aktywa/zobowi<span class=\"_ _1\"></span>\u0105zania<span class=\"ff2\"> </span>finansowe wyceni<span class=\"_ _1\"></span>ane wg zamortyzow<span class=\"_ _1\"></span>anego kosztu Instrumenty zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span>Poza zakresem MSSF 9 Razem ZA OKRES ZAKO<span class=\"_ _1\"></span>\u0143CZONY 31<span class=\"ff2\"> GRU<span class=\"_ _1\"></span>DNIA 2023<span class=\"fc2\"> </span></span>Przychody/(kos<span class=\"_ _1\"></span>zty) z tytu\u0142u odset<span class=\"_ _1\"></span>ek uj\u0119te<span class=\"ff2\"> <span class=\"ls27\">w:</span><span class=\"fs1\"> </span></span>377,5 205,8 - (40,0) 543,3 pozosta\u0142ych przych<span class=\"_ _1\"></span>odach<span class=\"ff1\"> </span>- 41,7 - - 41,7 pozosta\u0142ych kos<span class=\"_ _1\"></span>ztach<span class=\"ff1\"> </span>- (51,0) - - (51,0) przychodach finanso<span class=\"_ _1\"></span>wych 4.6 - 271,8 - - 271,8 kosztach finansow<span class=\"_ _1\"></span>ych - (56,7) - (40,0) (96,7) pozosta\u0142ych zys<span class=\"_ _1\"></span>kach/(stratach)<span class=\"ff1\">- netto </span>4.5 377,5 - - - 377,5 Zyski/(straty) z tyt<span class=\"_ _1\"></span>u\u0142u r\u00f3\u017cnic kurs<span class=\"_ _1\"></span>owych uj\u0119te<span class=\"ff2\"> <span class=\"ls27\">w:</span> </span>0,6 (64,5) 20,4 - (43,5) przychodach ze spr<span class=\"_ _1\"></span>zeda\u017cy<span class=\"ff1\"> </span>- - (5,0) - (5,0) pozosta\u0142ych zys<span class=\"_ _1\"></span>kach/(stratach) <span class=\"ff1\">- netto </span>4.5 0,6 (53,2) - - (52,6) przychodach finanso<span class=\"_ _1\"></span>wych 4.6 - 0,7 - - 0,7 kosztach finansow<span class=\"_ _1\"></span>ych 4.6 - (12,0) (0,5) - (12,5)<span class=\"_ _1c\"> </span>innych ca\u0142kowity<span class=\"_ _1\"></span>ch <span class=\"ff1\">dochodach </span>- - 25,9 - 25,9 Przychody/(kos<span class=\"_ _1\"></span>zty) z tytu\u0142u wyce<span class=\"_ _1\"></span>ny i <span class=\"ff3\">realizacji instrume<span class=\"_ _1\"></span>nt\u00f3w pochodn<span class=\"_ _1\"></span>ych </span>uj\u0119te<span class=\"ff2\"> <span class=\"ls27\">w:</span> </span>76,1 - 28,9 - 105,0 przychodach ze spr<span class=\"_ _1\"></span>zeda\u017cy<span class=\"ff1\"> </span>- - 45,0 - 45,0 pozosta\u0142ych zys<span class=\"_ _1\"></span>kach/(stratach) <span class=\"ff1\">- netto </span>4.5 76,1 - (2,3) - 73,8 innych <span class=\"ff7\">ca\u0142kowity<span class=\"_ _1\"></span>ch dochodach<span class=\"ff1\"> </span></span>- - (13,8) - (13,8) Odwr\u00f3cenie/(utworz<span class=\"_ _1\"></span>enie) odpis\u00f3<span class=\"_ _1\"></span>w aktualizuj\u0105cych n<span class=\"_ _1\"></span>ale\u017cno\u015bci handl<span class=\"_ _1\"></span>owe uj\u0119te<span class=\"ff2\"> <span class=\"ls27\">w:</span> </span>- (12,4) - - (12,4) kosztach admini<span class=\"_ _1\"></span>stracyjnych - (2,7) - - (2,7) pozosta\u0142ych przych<span class=\"_ _1\"></span>odach<span class=\"ff1\"> </span>- 9,7 - - 9,7 pozosta\u0142ych <span class=\"ff1\">koszta<span class=\"_ _1\"></span>ch </span>- (19,4) - - (19,4) Zyski/(straty) z wy<span class=\"_ _1\"></span>ceny zobowi\u0105z<span class=\"_ _1\"></span>a\u0144 d\u0142ugoterminow<span class=\"_ _1\"></span>ych (dyskonto) <span class=\"_ _1\"></span>uj\u0119te w:<span class=\"ff2\"> </span>- (1,7) - (0,2) (1,9) kosztach finansow<span class=\"_ _1\"></span>ych - (1,7) - (0,2) (1,9) Zyski/(straty) z tyt<span class=\"_ _1\"></span>u\u0142u wyceny do <span class=\"_ _1\"></span>warto\u015bci godziwej i reali<span class=\"_ _1\"></span>zacji portfela <span class=\"ff3\">aktyw\u00f3w <span class=\"_ _1\"></span>FIZ </span>uj\u0119te<span class=\"ff2\"> <span class=\"ls27\">w:</span> </span>294,3 - - - 294,3 pozosta\u0142ych zys<span class=\"_ _1\"></span>kach/(stratach) <span class=\"ff1\">- netto </span>4.5 294,3 - - - 294,3 RAZEM 748,5 127,2 49,3 (40,2) 884,8<span class=\"_ _1c\"> </span>Nota Aktywa/zobowi<span class=\"_ _1\"></span>\u0105zania<span class=\"ff2\"> </span> finansowe wyceniane w <span class=\"ff3\">warto\u015bci godziw<span class=\"_ _1\"></span>ej<span class=\"ff2\"> </span></span>przez wynik finansowy Aktywa/zobowi<span class=\"_ _1\"></span>\u0105zania<span class=\"ff2\"> </span>finansowe wyceni<span class=\"_ _1\"></span>ane wg zamortyzow<span class=\"_ _1\"></span>anego kosztu Instrumenty zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span>Poza zakresem MSSF 9 Razem ZA OKRES ZAKO<span class=\"_ _1\"></span>\u0143CZONY 31<span class=\"ff2\"> GRU<span class=\"_ _1\"></span>DNIA 2022 </span>Przychody/(kos<span class=\"_ _1\"></span>zty) z tytu\u0142u odset<span class=\"_ _1\"></span>ek uj\u0119te<span class=\"ff2\"> <span class=\"ls27\">w:</span><span class=\"fs1\"> </span></span>130,6<span class=\"fs1\"> </span>101,8<span class=\"fs1\"> </span>-<span class=\"fs1\"> </span>(31,4)<span class=\"fs1\"> </span>201,0<span class=\"fs1\"> </span>pozosta\u0142ych przych<span class=\"_ _1\"></span>odach<span class=\"ff1\"> </span>- 26,1 - - 26,1 pozosta\u0142ych kos<span class=\"_ _1\"></span>ztach<span class=\"ff1\"> </span>- (39,0) - - (39,0) przychodach finanso<span class=\"_ _1\"></span>wych 4.6 - 183,9 - - 183,9 kosztach finansow<span class=\"_ _1\"></span>ych - (69,2) - (31,4) (100,6) pozosta\u0142ych zys<span class=\"_ _1\"></span>kach/(stratach) <span class=\"ff1\">- netto </span>4.5 130,6 - - - 130,6 Zyski/(straty) z tyt<span class=\"_ _1\"></span>u\u0142u r\u00f3\u017cnic kurs<span class=\"_ _1\"></span>owych uj\u0119te<span class=\"ff2\"> <span class=\"ls27\">w:</span><span class=\"fs1\"> </span></span>-<span class=\"fs1\"> </span>60,6<span class=\"fs1\"> </span>(23,3)<span class=\"fs1\"> </span>-<span class=\"fs1\"> </span>37,3<span class=\"fs1\"> </span>przychodach ze spr<span class=\"_ _1\"></span>zeda\u017cy<span class=\"ff1\"> </span>- - (9,7) - (9,7) pozosta\u0142ych zys<span class=\"_ _1\"></span>kach/(stratach) <span class=\"ff1\">- netto </span>- 51,9 - - 51,9 przychodach finanso<span class=\"_ _1\"></span>wych 4.6 - 8,9 - - 8,9 kosztach finansow<span class=\"_ _1\"></span>ych - (0,2) (0,8) - (1,0) innych ca\u0142kowity<span class=\"_ _1\"></span>ch dochodach<span class=\"ff1\"> </span>- - (12,8) - (12,8) Przychody/(kos<span class=\"_ _1\"></span>zty) z tytu\u0142u wyce<span class=\"_ _1\"></span>ny i <span class=\"ff3\">realizacji instrume<span class=\"_ _1\"></span>nt\u00f3w pochodn<span class=\"_ _1\"></span>ych </span>uj\u0119te<span class=\"ff2\"> <span class=\"ls27\">w:</span><span class=\"fs1\"> </span></span>(115,5)<span class=\"fs1\"> </span>-<span class=\"fs1\"> </span>6,0<span class=\"fs1\"> </span>-<span class=\"fs1\"> </span>(109,5)<span class=\"fs1\"> </span>przychodach ze spr<span class=\"_ _1\"></span>zeda\u017cy<span class=\"ff1\"> </span>- - (26,1) - (26,1) pozosta\u0142ych <span class=\"ff1\">zyskach/(<span class=\"_ _1\"></span>stratach) - netto </span>4.5 (115,5) - 0,7 - (114,8)<span class=\"_ _1c\"> </span>innych ca\u0142kowity<span class=\"_ _1\"></span>ch dochodach<span class=\"ff1\"> </span>- - 31,4 - 31,4 Odwr\u00f3cenie/(utworz<span class=\"_ _1\"></span>enie) odpis\u00f3<span class=\"_ _1\"></span>w aktualizuj\u0105cych n<span class=\"_ _1\"></span>ale\u017cno\u015bci handl<span class=\"_ _1\"></span>owe uj\u0119te<span class=\"ff2\"> <span class=\"ls27\">w:</span><span class=\"fs1\"> </span></span>-<span class=\"fs1\"> </span>(5,4)<span class=\"fs1\"> </span>-<span class=\"fs1\"> </span>-<span class=\"fs1\"> </span>(5,4)<span class=\"fs1\"> </span>kosztach admini<span class=\"_ _1\"></span>stracyjnych - 3,4 - - 3,4 pozosta\u0142ych przych<span class=\"_ _1\"></span>odach<span class=\"ff1\"> </span>- 1,9 - - 1,9 pozosta\u0142ych kos<span class=\"_ _1\"></span>ztach<span class=\"ff1\"> </span>- (10,7) - - (10,7) Zyski/(straty) z wy<span class=\"_ _1\"></span>ceny zobowi\u0105z<span class=\"_ _1\"></span>a\u0144 d\u0142ugoterminow<span class=\"_ _1\"></span>ych (dyskonto) <span class=\"_ _1\"></span>uj\u0119te w:<span class=\"ff2 fs1\"> </span>-<span class=\"fs1\"> </span>(0,3)<span class=\"fs1\"> </span>-<span class=\"fs1\"> </span>-<span class=\"fs1\"> </span>(0,3)<span class=\"fs1\"> </span>kosztach finansow<span class=\"_ _1\"></span>ych - (0,3) - - (0,3) Zyski/(straty) z tyt<span class=\"_ _1\"></span>u\u0142u wyceny do warto<span class=\"_ _1\"></span>\u015bci godziwej i reali<span class=\"_ _1\"></span>zacji portfela akty<span class=\"_ _1\"></span>w\u00f3w FIZ uj\u0119te<span class=\"ff2\"> <span class=\"ls27\">w:</span><span class=\"fs1\"> </span></span>55,3<span class=\"fs1\"> </span>-<span class=\"fs1\"> </span>-<span class=\"fs1\"> </span>-<span class=\"fs1\"> </span>55,3<span class=\"fs1\"> </span>pozosta\u0142ych zys<span class=\"_ _1\"></span>kach/(stratach) <span class=\"ff1\">- netto </span>4.5 55,3 - - - 55,3 RAZEM 70,4 156,7 (17,3) (31,4) 178,4",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "AKTYWA FINANSOWE  Klasy instrume<span class=\"_ _1\"></span>nt\u00f3w finansowy<span class=\"_ _1\"></span>ch<span class=\"ff1\"> </span>Nota Kategor<span class=\"ff3\">ie instrum<span class=\"_ _1\"></span>ent\u00f3w finansow<span class=\"_ _1\"></span>ych<span class=\"ff2\"> </span></span>Razem Zamortyzowany koszt Warto\u015b\u0107 godziwa<span class=\"ff2\"> </span>rozliczana prze<span class=\"_ _1\"></span>z wynik finansowy Instrumenty zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span>NA DZIE\u0143 31 G<span class=\"_ _1\"></span>RUDNIA 2023<span class=\"ff2\"> </span>Nale\u017cno\u015bci FIZ<span class=\"ff1\"> </span>7.5 0,2 - - 0,2 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>0,2 - - 0,2 Listy zastawne 7.5 - 203,9 - 203,9 D\u0142u\u017cne papiery warto<span class=\"_ _1\"></span>\u015bciowe<span class=\"ff1\"> </span>7.5 - 7 213,3 - 7 213,3 Instrumenty pocho<span class=\"_ _1\"></span>dne FIZ 7.5 - 57,0 - 57,0 \u015arodki pieni\u0119\u017cne i <span class=\"_ _1\"></span>ich ekwiwalenty <span class=\"_ _1\"></span>FIZ<span class=\"ff1\"> </span>7.5 1,6 - - 1,6 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>1,6 - - 1,6 Udzia\u0142y w innych je<span class=\"_ _1\"></span>dnostkach<span class=\"ff1\"> </span>- 0,1 - 0,1 Nale\u017cno\u015bci handlo<span class=\"_ _1\"></span>we<span class=\"ff1\"> </span>7.8 1 400,7 - - 1 400,7 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>1 470,3 - - 1 470,3 odpisy aktualizuj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff4\"> </span>(69,6) - - (69,6) Pochodne instrument<span class=\"_ _1\"></span>y finansowe 9.4 - 11,7 16,0 27,7<span class=\"_ _1c\"> </span><div class=\"c w15e h1f gsdd8\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">D\u0142ugoterminowe nale<span class=\"_ _1\"></span>\u017cno\u015bci finansowe<span class=\"_ _1\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w83 h1f gsdd9\"><div class=\"t m0 x12 h16 y12 ff1 fs4 fc2 sc0 ls0 ws0\">7.6 </div></div><div class=\"c w13 h1f gsdda\"><div class=\"t m0 x36 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">3,1 </div></div><div class=\"c w161 h1f gsddb\"><div class=\"t m0 x72 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w108 h1f gsddc\"><div class=\"t m0 x1e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w160 h1f gsddd\"><div class=\"t m0 x1b h17 y12 ff2 fs4 fc0 sc0 ls0 ws0\">3,1 </div></div><div class=\"c w15e h1f gsdde\"><div class=\"t m0 x65 h10 y12 ff5 fs4 fc0 sc0 ls0 ws0\">warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span></div></div><div class=\"c w13 h1f gsddf\"><div class=\"t m0 x36 h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">3,1 </div></div><div class=\"c w161 h1f gsde0\"><div class=\"t m0 x72 h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w108 h1f gsde1\"><div class=\"t m0 x1e h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w160 h1f gsde2\"><div class=\"t m0 x1b h73 y12 ffa fs4 fc0 sc0 ls0 ws0\">3,1 </div></div><div class=\"c w15e hc5 gsde3\"><div class=\"t m0 x0 h16 y253 ff7 fs4 fc0 sc0 ls0 ws0\">\u015arodki pieni\u0119\u017cne i <span class=\"_ _1\"></span>ich ekwiwalenty *<span class=\"ff1\"> </span></div></div><div class=\"c w83 hc5 gsde4\"><div class=\"t m0 x2 h16 y253 ff1 fs4 fc2 sc0 ls0 ws0\">7.6, 7.9 </div></div><div class=\"c w13 hc5 gsde5\"><div class=\"t m0 x45 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">3 120,1 </div></div><div class=\"c w161 hc5 gsde6\"><div class=\"t m0 x72 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w108 hc5 gsde7\"><div class=\"t m0 x1e h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w160 hc5 gsde8\"><div class=\"t m0 x1 h17 y253 ff2 fs4 fc0 sc0 ls0 ws0\">3 120,1 </div></div><div class=\"c w15e h1f gsde9\"><div class=\"t m0 x65 h10 y12 ff5 fs4 fc0 sc0 ls0 ws0\">warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span></div></div><div class=\"c w13 h1f gsdea\"><div class=\"t m0 x45 h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">3 120,9 </div></div><div class=\"c w161 h1f gsdeb\"><div class=\"t m0 x72 h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w108 h1f gsdec\"><div class=\"t m0 x1e h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w160 h1f gsded\"><div class=\"t m0 x1 h73 y12 ffa fs4 fc0 sc0 ls0 ws0\">3 120,9 </div></div><div class=\"c w15e h1f gsdee\"><div class=\"t m0 x65 h10 y12 ff5 fs4 fc0 sc0 ls0 ws0\">odpisy aktualizuj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff4\"> </span></div></div><div class=\"c w13 h1f gsdef\"><div class=\"t m0 x1 h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">(0,8) </div></div><div class=\"c w161 h1f gsdf0\"><div class=\"t m0 x72 h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w108 h1f gsdf1\"><div class=\"t m0 x1e h10 y12 ff4 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w160 h1f gsdf2\"><div class=\"t m0 x1c h73 y12 ffa fs4 fc0 sc0 ls0 ws0\">(0,8) </div></div><div class=\"c w15e h26 gsdf3\"><div class=\"t m0 x0 h17 y21e ff2 fs4 fcb sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w13 h26 gsdf4\"><div class=\"t m0 x45 h17 y21e ff2 fs4 fcb sc0 ls0 ws0\">4 525,7 </div></div><div class=\"c w161 h26 gsdf5\"><div class=\"t m0 x3f h17 y21e ff2 fs4 fcb sc0 ls0 ws0\">7 486,0 </div></div><div class=\"c w108 h26 gsdf6\"><div class=\"t m0 x2a h17 y21e ff2 fs4 fcb sc0 ls0 ws0\">16,0 </div></div><div class=\"c w160 h26 gsdf7\"><div class=\"t m0 xba h17 y21e ff2 fs4 fcb sc0 ls5 ws0\">12<span class=\"ls0\"> 027,7<span class=\"_ _1c\"> </span></span><span class=\"ls0\"> </span></div></div>*<span class=\"ls6\">     </span><span class=\"ff5\">Pozycj<span class=\"_ _0\"></span>a obejmuje r\u00f3wnie\u017c \u015brodki<span class=\"_ _0\"></span> zgromadzone w celu <span class=\"_ _0\"></span>finansowania<span class=\"_ _0\"></span> likwidacji zak\u0142adu g\u00f3r<span class=\"_ _0\"></span>niczego (\u015arodki pieni\u0119\u017cn<span class=\"_ _0\"></span>e i ich ekwiwalenty FLZG<span class=\"_ _0\"></span>) <span class=\"_ _0\"></span></span>- Nota 7.6.<span class=\"_ _0\"></span> \u017baden z istotnych nieprzeterminowanych sk\u0142adnik\u00f3w aktyw\u00f3w finansow<span class=\"_ _1\"></span>ych nie by\u0142 renegocjowany w ci\u0105gu ostatniego roku. <span class=\"_ _0\"></span><span class=\"ff1\"> </span>Klasy instrume<span class=\"_ _1\"></span>nt\u00f3w finansowy<span class=\"_ _1\"></span>ch<span class=\"ff2\"> </span>Nota<span class=\"fc0\"> </span>Kateg<span class=\"ff3\">orie instrum<span class=\"_ _1\"></span>ent\u00f3w finans<span class=\"_ _1\"></span>owych<span class=\"ff2\"> </span></span>Razem Zamortyzowany koszt Warto\u015b\u0107 godziwa<span class=\"ff2\"> </span>rozliczana prze<span class=\"_ _1\"></span>z wynik finansowy Instrumenty zabezpieczaj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff2\"> </span>NA DZIE\u0143 31 G<span class=\"_ _1\"></span>RUDNIA 2022<span class=\"ff2\"> </span>Nale\u017cno\u015bci FIZ<span class=\"ff1\"> </span>7.5 2,7 - - 2,7 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>2,7 - - 2,7 Listy zastawne 7.5 - 60,0 - 60,0 D\u0142u\u017cne papiery warto<span class=\"_ _1\"></span>\u015bciowe<span class=\"ff1\"> </span>7.5 - 6 994,4 - 6 994,4 Instrumenty pocho<span class=\"_ _1\"></span>dne (niewystand<span class=\"_ _1\"></span>aryzowane instrumenty pocho<span class=\"_ _1\"></span>dne <span class=\"ff7\">\u2013</span> swap procent<span class=\"_ _1\"></span>owy (IRS) w PLN)<span class=\"_ _1\"></span> 7.5 - 72,0 - 72,0 \u015arodki pieni\u0119\u017cne i <span class=\"_ _1\"></span>ich ekwiwalenty <span class=\"_ _1\"></span>FIZ<span class=\"ff1\"> </span>7.5 2,1 - - 2,1 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>2,1 - - 2,1 Udzia\u0142y w innych je<span class=\"_ _1\"></span>dnostkach<span class=\"ff1\"> </span>- 0,1 - 0,1 D\u0142ugoterminowe nale<span class=\"_ _1\"></span>\u017cno\u015bci finansowe<span class=\"_ _1\"></span><span class=\"ff1\"> </span>3,1 - - 3,1 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>3,1 - - 3,1 Nale\u017cno\u015bci handlo<span class=\"_ _1\"></span>we<span class=\"ff1\"> </span>7.8 1 715,7 - - 1 715,7 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>1 768,3 - - 1 768,3 odpisy aktualizuj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff4\"> </span>(52,6) - - (52,6) Pochodne instrument<span class=\"_ _1\"></span>y finansowe 9.4 - 16,5 27,3 43,8 Lokaty bankowe 3,1 - - 3,1 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>3,1 - - 3,1 \u015arodki pieni\u0119\u017cne i <span class=\"_ _1\"></span>ich ekwiwalenty *<span class=\"ff1\"> </span>7.6, 7.9<span class=\"fc0\"> </span>5 243,6 - - 5 243,6 warto\u015b\u0107 brutto<span class=\"_ _1\"></span><span class=\"ff4\"> </span>5 245,1 - - 5 245,1 odpisy aktualizuj\u0105c<span class=\"_ _1\"></span>e<span class=\"ff4\"> </span>(1,5) - - (1,5) RAZEM 6 970,3 7 143,0 27,3 14<span class=\"ls0\"> 140,6</span><span class=\"ls0\"> </span>*<span class=\"ls6\">   </span><span class=\"ff5\">Pozycja obejmuje<span class=\"_ _0\"></span> r\u00f3wnie\u017c \u015brodki zgroma<span class=\"_ _0\"></span>dzone w celu finansowani<span class=\"_ _0\"></span>a likwidacji zak\u0142adu g\u00f3rniczego (\u015aro<span class=\"_ _0\"></span>dki pieni\u0119\u017cne i ich ekwi<span class=\"_ _0\"></span>wal<span class=\"_ _0\"></span></span>e<span class=\"_ _0\"></span>nty FLZG) - Nota<span class=\"_ _0\"></span> 7.6.<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-519": {
   "value": "9.2.<span class=\"ffb ls0\"> <span class=\"ff3\">HIERARCHIA WARTO\u015aCI GO<span class=\"_ _0\"></span>DZIWEJ<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>HIERARCHIA W<span class=\"_ _1\"></span>ARTO\u015aCI GODZIW<span class=\"_ _1\"></span>EJ<span class=\"ffa\"> </span>Instrumenty <span class=\"_ _9\"></span>finansowe <span class=\"_ _9\"></span>wyceniane <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>skonsolidowanym <span class=\"_ _9\"></span>sprawo<span class=\"_ _1\"></span>zdaniu <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>sytuacji <span class=\"_ _9\"></span>fin<span class=\"_ _0\"></span>ansowej <span class=\"_ _9\"></span>wed\u0142ug <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>godziwej <span class=\"_ _9\"></span>s\u0105<span class=\"_ _0\"></span><span class=\"ff4\"> </span>analizowane <span class=\"_ _9\"></span>pod <span class=\"_ _9\"></span>wzgl\u0119dem <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>rocedu<span class=\"_ _1\"></span>r wyceny.  W <span class=\"_ _b\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>tosowa<span class=\"_ _1\"></span>ne <span class=\"_ _b\"></span>metody <span class=\"_ _b\"></span>ustalania <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _b\"></span>godziwej, <span class=\"_ _9\"></span>poszczeg\u00f3lne <span class=\"_ _b\"></span>sk\u0142adniki <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _b\"> </span>i <span class=\"_ _b\"></span>zobowi\u0105za<span class=\"_ _0\"></span>\u0144 <span class=\"_ _b\"></span>finansowy<span class=\"_ _1\"></span>ch <span class=\"_ _b\"></span>Grupa <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>lasyfikuje <span class=\"_ _9\"></span>do<span class=\"_ _0\"></span><span class=\"ff4\"> </span>nast\u0119puj\u0105cyc<span class=\"_ _1\"></span>h poziom\u00f3w (tzw. hier<span class=\"_ _1\"></span>archia warto\u015bci <span class=\"_ _1\"></span>godziwej): <span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Poziom 1: Ceny n<span class=\"_ _1\"></span>otowane (nieskor<span class=\"_ _1\"></span>ygowane) z aktyw<span class=\"_ _1\"></span>nych rynk\u00f3w dla i<span class=\"_ _1\"></span>dentycznych akt<span class=\"_ _1\"></span>yw\u00f3w b\u0105d\u017a zobowi<span class=\"_ _1\"></span>\u0105za\u0144.<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Poziom <span class=\"_ _b\"> </span>2: <span class=\"_ _8\"> </span>Dane <span class=\"_ _b\"> </span>wej\u015bciowe <span class=\"_ _8\"> </span>inn<span class=\"_ _1\"></span>e <span class=\"_ _8\"> </span>ni\u017c <span class=\"_ _b\"></span>notowania <span class=\"_ _b\"> </span>obj\u0119te <span class=\"_ _8\"> </span>zakresem <span class=\"_ _8\"> </span>ww. <span class=\"_ _b\"> </span>poziomu <span class=\"_ _b\"> </span>mo\u017cliwe <span class=\"_ _8\"> </span>do <span class=\"_ _b\"> </span>stwierdzenia <span class=\"_ _8\"> </span>lub <span class=\"_ _b\"> </span>zaobserwowania <span class=\"_ _b\"> </span>dla<span class=\"_ _0\"></span><span class=\"ff4\"> </span>sk\u0142adnika <span class=\"_ _b\"> </span>aktyw\u00f3w <span class=\"_ _8\"> </span>b\u0105d<span class=\"_ _1\"></span>\u017a </span></span>zobowi\u0105za\u0144, bezpo<span class=\"_ _1\"></span>\u015brednio (tzn. w po<span class=\"_ _1\"></span>staci cen) lub<span class=\"ff4\"> </span>po\u015bred<span class=\"_ _1\"></span>nio (tzn. na podsta<span class=\"_ _1\"></span>wie wylicze\u0144 oparty<span class=\"_ _1\"></span>ch na<span class=\"ff4\"> cenach). </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Poziom 3: <span class=\"_ _1\"></span>Dane <span class=\"_ _1\"></span>wej\u015bciowe <span class=\"_ _1\"></span>dla wyc<span class=\"_ _1\"></span>eny sk\u0142ad<span class=\"_ _1\"></span>nika aktyw\u00f3w <span class=\"_ _1\"></span>b\u0105d\u017a <span class=\"_ _1\"></span>zobowi\u0105za\u0144, kt\u00f3re <span class=\"_ _1\"></span>nie s\u0105 <span class=\"_ _1\"></span>oparte <span class=\"_ _1\"></span>na mo\u017cliw<span class=\"_ _1\"></span>ych do<span class=\"ff4\"> zaobserwo<span class=\"_ _1\"></span>wania dan<span class=\"_ _1\"></span>ych rynkow<span class=\"_ _1\"></span>ych (tzn. <span class=\"_ _1\"></span>dane </span></span></span>niemo\u017cliwe do<span class=\"ff4\"> zaobserw<span class=\"_ _1\"></span>owania).<span class=\"ffa\"> </span></span>Warto\u015b\u0107 <span class=\"_ _1\"></span>godziw\u0105 <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>\u0142u\u017cnych <span class=\"_ _5\"></span>papier\u00f3w warto\u015bciow<span class=\"_ _1\"></span>ych <span class=\"_ _1\"></span>notowanych <span class=\"_ _5\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>aktywnym <span class=\"_ _5\"></span>rynku<span class=\"_ _0\"></span><span class=\"ff4\"> </span>okre\u015bl<span class=\"_ _1\"></span>a si<span class=\"_ _1\"></span>\u0119 na <span class=\"_ _5\"></span>podstawie d<span class=\"_ _1\"></span>ost\u0119pnych <span class=\"_ _1\"></span>cen <span class=\"_ _5\"></span>z rynku <span class=\"_ _1\"></span>aktywnego <span class=\"_ _5\"></span>(w szczeg\u00f3lno\u015bci<span class=\"_ _1\"></span> w przypadku pol<span class=\"_ _1\"></span>skich obligacji skar<span class=\"_ _1\"></span>bowych - <span class=\"ff5\">Treasury Bond <span class=\"_ _1\"></span>Spot Poland) i pr<span class=\"_ _1\"></span>ezentuje si\u0119 w ram<span class=\"_ _1\"></span>ach Poziomu 1.<span class=\"ff4\"> </span></span>Warto\u015b\u0107 godziw\u0105 in<span class=\"_ _1\"></span>strument\u00f3w fina<span class=\"_ _1\"></span>nsowych niestanowi\u0105<span class=\"_ _1\"></span>cych przedmiotu <span class=\"_ _1\"></span>obrotu na akt<span class=\"_ _1\"></span>ywnym rynku<span class=\"ff4\"> </span>okre\u015bla si\u0119 pr<span class=\"_ _1\"></span>zy zastosowaniu <span class=\"_ _1\"></span>odpowiednic<span class=\"ff4\">h technik wy<span class=\"_ _1\"></span>ceny. </span>Takie <span class=\"_ _0\"></span>techniki w<span class=\"_ _0\"></span>yceny optymalizuj\u0105 <span class=\"_ _0\"></span>wykorzystanie <span class=\"_ _0\"></span>mo\u017cliw<span class=\"_ _1\"></span>ych <span class=\"_ _0\"></span>do<span class=\"_ _0\"></span><span class=\"ff4\"> </span>zaobserwowa<span class=\"_ _1\"></span>nia <span class=\"_ _0\"></span>danych <span class=\"_ _0\"></span>rynkowych tam, <span class=\"_ _0\"></span>gdzie <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>one <span class=\"_ _0\"></span>dos<span class=\"_ _0\"></span>t\u0119pne i <span class=\"_ _9\"></span>pole<span class=\"_ _1\"></span>gaj\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>jak <span class=\"_ _0\"></span>najmniejszym stopniu <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>zacunkach <span class=\"_ _0\"></span>poczynionych, <span class=\"_ _0\"></span>specyficznych <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>danej <span class=\"_ _9\"></span>jednostki. <span class=\"_ _0\"></span>W sytuacji, <span class=\"_ _0\"></span>gdy<span class=\"_ _0\"></span> <span class=\"ff5\">wszystki<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>totne <span class=\"_ _0\"></span>dane <span class=\"_ _0\"></span>wykorzystywane <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzy <span class=\"_ _0\"></span>wycenie <span class=\"_ _0\"></span>wed\u0142ug <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>rto\u015bci<span class=\"_ _1\"></span> </span>godziwej s\u0105 mo\u017cliw<span class=\"_ _1\"></span>e do zaobserwo<span class=\"_ _1\"></span>wania, instrument <span class=\"_ _1\"></span>finansowy prezento<span class=\"_ _1\"></span>wany jest w ram<span class=\"_ _1\"></span>ach Poziomu 2.<span class=\"_ _1c\"> </span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>Warto\u015b\u0107 <span class=\"_ _9\"></span>godzi<span class=\"_ _1\"></span>w\u0105 <span class=\"_ _9\"></span>okre\u015bla <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>t<span class=\"_ _1\"></span>ym <span class=\"_ _9\"></span>przypadku <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>podstawie <span class=\"_ _9\"></span>dost\u0119pn<span class=\"_ _1\"></span>ych <span class=\"_ _9\"></span>publiczn<span class=\"_ _1\"></span>ie <span class=\"_ _9\"></span>kwotowa<span class=\"_ _1\"></span>\u0144 <span class=\"_ _9\"></span>pochodz\u0105cych <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>rynku, <span class=\"_ _9\"></span>kt\u00f3ry <span class=\"_ _9\"></span>nie <span class=\"_ _0\"></span>jest <span class=\"_ _b\"> </span><span class=\"ff4\">ak<span class=\"_ _0\"></span>tywn<span class=\"_ _1\"></span>y <span class=\"_ _9\"></span>lub <span class=\"_ _9\"></span>(w <span class=\"_ _9\"></span>pr<span class=\"_ _1\"></span>zypadku </span>d\u0142u\u017cnych <span class=\"_ _9\"></span>instrum<span class=\"_ _1\"></span>ent\u00f3w <span class=\"_ _0\"></span>finansowych) <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>odstawie <span class=\"_ _0\"></span>cen <span class=\"_ _9\"></span>ustalonych <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>publikowanych <span class=\"_ _0\"></span>przez <span class=\"_ _9\"></span>niezale\u017cny <span class=\"_ _0\"></span>serwis <span class=\"_ _9\"></span>inf<span class=\"_ _0\"></span>ormacyjny <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _0\"></span>kwotowania <span class=\"_ _9\"></span>pochodz\u0105<span class=\"_ _1\"></span>ce od<span class=\"ls0\"> <span class=\"ff5\">uczest<span class=\"_ _1\"></span>nik\u00f3w rynku (np. Bl<span class=\"_ _1\"></span>oomberg Generi<span class=\"_ _1\"></span>c Price), a w przypad<span class=\"_ _1\"></span>ku ich braku \u2013<span class=\"ff4\"> przy wykorz<span class=\"_ _1\"></span>ystaniu innych mod<span class=\"_ _1\"></span>eli wyceny. </span></span></span>Warto\u015b\u0107 <span class=\"_ _9\"></span>godziw\u0105 <span class=\"_ _9\"></span>instru<span class=\"_ _1\"></span>ment\u00f3w <span class=\"_ _9\"></span>d\u0142u\u017cnych, <span class=\"_ _0\"></span>kt\u00f3re<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>nie <span class=\"_ _9\"></span>by\u0142y <span class=\"_ _9\"></span>notowane <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>ak<span class=\"_ _0\"></span>tywnym <span class=\"_ _0\"></span>rynku<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>(d\u0142u\u017cn<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>papiery <span class=\"_ _9\"></span>warto\u015bciowe, <span class=\"_ _9\"></span>listy <span class=\"_ _0\"></span>zastawne) <span class=\"_ _9\"></span>ustala <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>wed\u0142ug <span class=\"_ _9\"></span>metod<span class=\"_ _1\"></span>y zdyskontowanych <span class=\"_ _0\"></span>przep\u0142yw\u00f3w <span class=\"_ _9\"></span>pieni\u0119\u017cnych, <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>ieraj\u0105cej <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>harmonogr<span class=\"_ _1\"></span>amie <span class=\"_ _9\"></span>przep\u0142yw\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>okre\u015blonym <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>podstawie <span class=\"_ _0\"></span>warun<span class=\"_ _9\"></span>k\u00f3w <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>misji <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>stopi<span class=\"_ _1\"></span>e dyskontowej okr<span class=\"_ _1\"></span>e\u015blonej na<span class=\"ff4\"> podstawie: </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">referencyjnej <span class=\"ff5\">krz<span class=\"_ _1\"></span>ywej rentowno\u015bci dla <span class=\"_ _1\"></span>waluty instrume<span class=\"_ _1\"></span>ntu,<span class=\"ff4\"> </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">implikowanego <span class=\"_ _1\"></span>z ostatniej ceny tra<span class=\"_ _1\"></span>nsakcyjnej sprea<span class=\"_ _1\"></span>du kredytowego,  </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">w <span class=\"_ _9\"></span>przypadku <span class=\"_ _9\"></span>instrument\u00f3w <span class=\"_ _9\"></span>korpor<span class=\"_ _1\"></span>acyjnych <span class=\"_ _9\"></span>(z <span class=\"_ _9\"></span>wy\u0142\u0105czeniem <span class=\"_ _9\"></span>instrument\u00f3w <span class=\"_ _9\"></span>emito<span class=\"_ _1\"></span>wanych <span class=\"_ _9\"></span>przez <span class=\"_ _9\"></span>agendy <span class=\"_ _9\"></span>rz\u0105dowe), <span class=\"_ _9\"></span>szacunku <span class=\"_ _9\"></span>zmiany <span class=\"_ _9\"></span>ww. <span class=\"_ _9\"></span>sp<span class=\"_ _0\"></span><span class=\"ff4\">readu <span class=\"_ _9\"></span>kredytowego </span></span></span>od <span class=\"ff5\">daty ostatniej <span class=\"_ _1\"></span>kwalifikowaln<span class=\"_ _1\"></span>ej transakcji <span class=\"_ _1\"></span>do dnia w<span class=\"_ _1\"></span>yceny w w<span class=\"_ _1\"></span>yniku zmiany <span class=\"_ _1\"></span>obserwowanych <span class=\"_ _1\"></span>na rynku s<span class=\"_ _1\"></span>pread\u00f3w kred<span class=\"_ _1\"></span>ytowych oraz <span class=\"_ _1\"></span>ewe<span class=\"ff4\">n<span class=\"_ _0\"></span>tualn<span class=\"_ _1\"></span>ej zmiany po<span class=\"_ _1\"></span>ziomu </span></span>ryzyka przypisaneg<span class=\"_ _1\"></span>o wewn\u0119trzni<span class=\"_ _1\"></span>e lub przez agencj<span class=\"_ _1\"></span>\u0119 ratingow\u0105 (o ile ratin<span class=\"_ _1\"></span>g jest nadawany) d<span class=\"_ _1\"></span>o danego emite<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span><span class=\"ff4\">ta, </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">dane wej\u015bciowe d<span class=\"_ _1\"></span>o wyceny, taki<span class=\"_ _1\"></span>ej jak krzywe rento<span class=\"_ _1\"></span>wno\u015bci, kursy <span class=\"_ _1\"></span>walutowe i spready<span class=\"_ _1\"></span> sektorowe s\u0105 p<span class=\"_ _1\"></span>obierane z system\u00f3w i<span class=\"_ _1\"></span>nformacy<span class=\"_ _0\"></span><span class=\"ff4\">jnych.  </span></span></span>Zastosowane modele baz<span class=\"_ _1\"></span>uj\u0105 na za\u0142o\u017ceniu, <span class=\"_ _1\"></span>\u017ce transakcja obserwowana na<span class=\"ff4\"> rynku, aktywnym lub nieaktywnym, st<span class=\"_ _1\"></span>anowi odzwierci<span class=\"ff5\">edlenie warto\u015bci god<span class=\"_ _1\"></span>ziwej i model </span></span>powinien si\u0119 do <span class=\"_ _1\"></span>niej kalibrowa\u0107.<span class=\"ff4\"> </span>Uproszczenia zaw<span class=\"_ _1\"></span>arte w modelach <span class=\"_ _1\"></span>wyceny: \u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">pomija si\u0119 odr\u0119<span class=\"_ _1\"></span>bn\u0105 analiz\u0119 warto\u015b<span class=\"_ _1\"></span>ci zabezpiecze\u0144 \u2013<span class=\"ff4\"> </span>przyjmuje <span class=\"_ _1\"></span>si\u0119, \u017ce jest ona <span class=\"_ _1\"></span>uwzgl\u0119dniona w im<span class=\"_ _1\"></span>plikowanym z <span class=\"_ _1\"></span>cen transakcyjnych s<span class=\"_ _1\"></span>preadzie kredyto<span class=\"_ _1\"></span>wym,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">spready kred<span class=\"_ _1\"></span>ytowe s\u0105 kalkulow<span class=\"_ _1\"></span>ane jako spready p\u0142<span class=\"_ _1\"></span>askie, bez ich r\u00f3<span class=\"_ _1\"></span>\u017cnicowania w za<span class=\"_ _1\"></span>le\u017cno\u015bci od termin<span class=\"_ _1\"></span>u zapadalno\u015bci,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">\u017ar\u00f3d\u0142em informa<span class=\"_ _1\"></span>cji o spreadach kre<span class=\"_ _1\"></span>dytowych dla ws<span class=\"_ _1\"></span>p\u00f3lnie obserwowa<span class=\"_ _1\"></span>nych przedzia\u0142<span class=\"_ _1\"></span>\u00f3w ryzyka s\u0105 rynki <span class=\"_ _1\"></span>zagraniczne,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">terminy realiz<span class=\"_ _1\"></span>acji <span class=\"ff5\">uprawnie\u0144 do wyk<span class=\"_ _1\"></span>onania opcji s\u0105 pomij<span class=\"_ _1\"></span>ane, a warto\u015b<span class=\"_ _1\"></span>\u0107 opcji kalkulowana n<span class=\"_ _1\"></span>a bazie termin\u00f3w pr<span class=\"_ _1\"></span>zep\u0142yw\u00f3w <span class=\"_ _1\"></span>w danym okresie o<span class=\"_ _1\"></span>dse<span class=\"_ _0\"></span><span class=\"ff4\">tkowym. </span></span></span></span>Warto\u015b\u0107 godziwa instrument<span class=\"_ _1\"></span>\u00f3w pochodnych nienotowany<span class=\"_ _1\"></span>ch na aktywnym rynku <span class=\"ff4\">(kontrakty terminowe oraz kontrakty zamia<span class=\"_ _1\"></span>ny oprocentowania typu IRS lub CIRS)<span class=\"_ _1\"></span> </span>okre\u015blana <span class=\"_ _9\"></span>jest <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>etod\u0105 <span class=\"_ _9\"></span>zdysk<span class=\"_ _1\"></span>ontowanych <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzysz\u0142ych <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzep\u0142yw\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych. <span class=\"_ _9\"></span>Do <span class=\"_ _9\"></span>dyskontowa<span class=\"_ _1\"></span>nia <span class=\"_ _9\"></span>przep\u0142yw\u00f3w <span class=\"_ _9\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>u\u017cywane <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _9\"></span> <span class=\"_ _9\"></span>stawki <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>krzywy<span class=\"_ _1\"></span>ch <span class=\"_ _9\"></span>OIS<span class=\"_ _1\"></span> (overnight <span class=\"_ _0\"></span>indexed s<span class=\"_ _0\"></span>waps) <span class=\"_ _0\"></span>uwzgl\u0119dniaj\u0105c<span class=\"_ _1\"></span>ych <span class=\"_ _0\"></span>walut\u0119, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>kt\u00f3rej <span class=\"_ _0\"></span>denominowany <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>depozyt <span class=\"_ _0\"></span>zabezpieczaj\u0105cy <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>danego <span class=\"_ _0\"></span>instrumentu.<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _0\"></span></span>\u0179r\u00f3d\u0142em <span class=\"_ _0\"></span>danych <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>ynkowych wykorzystywany<span class=\"_ _1\"></span>ch do wyceny ni<span class=\"_ _1\"></span>ewystandaryzowan<span class=\"_ _1\"></span>ych instrum<span class=\"ff5\">ent\u00f3w pochodnyc<span class=\"_ _1\"></span>h jest serwis Refinitiv. <span class=\"_ _1\"></span><span class=\"ff4\"> </span></span>Warto\u015b\u0107 godziwa <span class=\"_ _0\"></span>transakcji typu <span class=\"_ _0\"></span>forward w<span class=\"_ _0\"></span>alutowy<span class=\"ff4\"> <span class=\"_ _0\"></span></span>ustalana jest <span class=\"_ _0\"></span>poprzez z<span class=\"_ _0\"></span>dyskontowani<span class=\"_ _1\"></span>e p<span class=\"_ _0\"></span>rzysz\u0142ych przep\u0142yw\u00f3w pieni\u0119\u017cnych, <span class=\"_ _0\"></span>kt\u00f3rych wielko\u015b\u0107 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>dzie\u0144 wyceny stanowi <span class=\"_ _b\"></span>r\u00f3\u017cnica <span class=\"_ _9\"></span>pomi\u0119dzy <span class=\"_ _b\"></span>terminowym<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>kursem <span class=\"_ _9\"></span>wa<span class=\"_ _0\"></span>lutow<span class=\"_ _1\"></span>ym <span class=\"_ _b\"></span>a <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>ursem<span class=\"ff4\"> <span class=\"_ _b\"> </span></span>transakcyjnym <span class=\"_ _9\"></span>przemno\u017cona <span class=\"_ _b\"></span>przez <span class=\"_ _9\"></span>nomina\u0142 <span class=\"_ _b\"></span>kontraktu <span class=\"_ _9\"></span>forward <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>walucie <span class=\"_ _9\"></span>obcej <span class=\"_ _b\"> </span>(waluci<span class=\"_ _1\"></span>e bazowej). Dane wej<span class=\"_ _1\"></span>\u015bciowe do wyce<span class=\"_ _1\"></span>ny obejmuj\u0105:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">kwotowania kur<span class=\"_ _1\"></span>s\u00f3w terminowych p<span class=\"_ _1\"></span>ublikowane dla <span class=\"_ _1\"></span>odpowiedniej walut<span class=\"_ _1\"></span>y przez serwis R<span class=\"_ _1\"></span>efinitiv,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">kurs <span class=\"_ _9\"></span>fixing <span class=\"_ _b\"></span><span class=\"ff5\">NBP, <span class=\"_ _9\"></span>stanowi\u0105cy <span class=\"_ _9\"></span>kurs <span class=\"_ _9\"></span>spot, <span class=\"_ _9\"></span>przy <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>t\u00f3rym <span class=\"_ _9\"></span>skalkulowane <span class=\"_ _9\"></span>zostan\u0105 <span class=\"_ _9\"></span>(poprzez <span class=\"_ _9\"></span>uwzgl\u0119dnienie <span class=\"_ _9\"></span>struktury <span class=\"_ _9\"></span>terminowej <span class=\"_ _9\"></span>kurs\u00f3w <span class=\"_ _9\"></span>publikowanych <span class=\"_ _b\"> </span></span>przez <span class=\"_ _b\"></span>serwis </span></span>Refinitiv) kursy termin<span class=\"_ _1\"></span>owe do wycen<span class=\"_ _1\"></span>y, \u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">czynniki dyskonto<span class=\"_ _1\"></span>we dla waluty fu<span class=\"_ _1\"></span>nkcjonalnej pu<span class=\"_ _1\"></span>blikowane przez serwi<span class=\"_ _1\"></span>s Refinitiv. </span></span>Warto\u015b\u0107 <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>odziwa <span class=\"_ _0\"></span>transakcji <span class=\"_ _9\"></span>typu <span class=\"_ _0\"></span>swap <span class=\"_ _9\"></span>towarowy<span class=\"ff4\"> <span class=\"_ _9\"></span></span>ustalana <span class=\"_ _0\"></span>jest <span class=\"_ _9\"></span>poprzez <span class=\"_ _0\"></span>zdyskontowanie <span class=\"_ _9\"></span>przysz\u0142y<span class=\"_ _1\"></span>ch <span class=\"_ _9\"></span>przep\u0142yw\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych, <span class=\"_ _0\"></span>kt\u00f3<span class=\"_ _0\"></span>rych <span class=\"_ _0\"></span>wielko\u015b\u0107 <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _0\"></span>wyceny stanowi r\u00f3\u017cnica pomi\u0119dzy cen\u0105 terminow\u0105 imp<span class=\"_ _0\"></span>likowan\u0105 z krzywej terminowej a cen\u0105 <span class=\"_ _0\"></span>wykonania kontraktu (kt<span class=\"_ _0\"></span>\u00f3ra przyjmuje znak <span class=\"_ _0\"></span>ujemny lub dodatni w z<span class=\"_ _0\"></span>ale\u017cno\u015bci<span class=\"_ _1\"></span> od strony zawartej tra<span class=\"_ _1\"></span>nsakcji), przemn<span class=\"_ _1\"></span>o\u017cona przez nomin<span class=\"_ _1\"></span>a\u0142. Dane wej\u015b<span class=\"_ _1\"></span>ciowe do wyceny ob<span class=\"_ _1\"></span>ejmuj\u0105: <span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">kwotowania cen t<span class=\"_ _1\"></span>erminowych dl<span class=\"_ _1\"></span>a TSI publikowane <span class=\"_ _1\"></span>przez serwis Refi<span class=\"_ _1\"></span>nitiv, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">czynniki dyskonto<span class=\"_ _1\"></span>we dla waluty <span class=\"_ _1\"></span>kontraktu publikowane pr<span class=\"_ _1\"></span>zez serwis Refinitiv, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fs4 fc0\">kurs fixing NBP.<span class=\"ff1 fs1\"> <span class=\"_ _1\"></span> </span></span></span>Warto\u015b\u0107 <span class=\"_ _9\"></span>godziwa <span class=\"_ _9\"></span>otrzymany<span class=\"_ _1\"></span>ch <span class=\"_ _9\"></span>kredyt\u00f3w <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>po\u017cyczek<span class=\"ff4\"> <span class=\"_ _9\"></span></span>szacowana <span class=\"_ _9\"></span>jest <span class=\"_ _9\"></span>przy <span class=\"_ _9\"></span>zastosowaniu <span class=\"_ _9\"></span>metody <span class=\"_ _9\"></span>zdyskonto<span class=\"_ _1\"></span>wanych <span class=\"_ _9\"></span>przep\u0142yw\u00f3w <span class=\"_ _9\"></span>pieni<span class=\"_ _1\"></span>\u0119\u017cnych. <span class=\"_ _9\"></span>Stopy <span class=\"_ _9\"></span>dyskontow<span class=\"_ _1\"></span>e ustalane s\u0105 na po<span class=\"_ _1\"></span>dstawie rynkowy<span class=\"_ _1\"></span>ch st\u00f3p procento<span class=\"_ _1\"></span>wych powi\u0119kszonych o mar\u017c<span class=\"_ _1\"></span>e w\u0142a\u015bciwe dla p<span class=\"_ _1\"></span>oszczeg\u00f3lnych i<span class=\"_ _1\"></span>nstrument\u00f3w f<span class=\"_ _1\"></span>inansowych.<span class=\"_ _1c\"> </span>Na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>gr<span class=\"_ _0\"></span>udnia <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>oraz <span class=\"_ _b\"></span>na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _b\"></span>grudnia <span class=\"_ _9\"></span>2022 <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>Gr<span class=\"_ _0\"></span>upa <span class=\"_ _9\"></span>posiada\u0142a <span class=\"_ _9\"></span>aktywa <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>zobowi\u0105zania <span class=\"_ _9\"></span>finansowe, <span class=\"_ _9\"></span>kt\u00f3re <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _b\"></span>wy<span class=\"_ _0\"></span><span class=\"ff1\">ceniane </span>w <span class=\"ff7\">warto\u015bci <span class=\"_ _b\"></span>godziwej. <span class=\"_ _b\"></span>Pozycje <span class=\"_ _8\"> </span>te <span class=\"_ _b\"></span>obejmuj\u0105 <span class=\"_ _b\"></span>po<span class=\"_ _0\"></span>chodne <span class=\"_ _b\"></span>instrumenty <span class=\"_ _b\"> </span>finanso<span class=\"_ _0\"></span>we, <span class=\"_ _b\"></span>kt\u00f3rych <span class=\"_ _b\"> </span>data <span class=\"_ _8\"> </span>zapadalno\u015bci <span class=\"_ _b\"></span>przypada <span class=\"_ _b\"></span>po <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>niu <span class=\"_ _b\"></span>ko\u0144cz\u0105cym <span class=\"_ _b\"> </span>okr<span class=\"_ _0\"></span>es </span>sprawozdawczy, inwestycje w <span class=\"_ _0\"></span>portfel aktyw\u00f3w F<span class=\"_ _0\"></span>IZ (d\u0142u\u017cne papiery<span class=\"_ _0\"></span> warto\u015bciowe, l<span class=\"_ _0\"></span>isty zastawne) oraz <span class=\"_ _0\"></span>udzia\u0142y i <span class=\"_ _0\"></span>akcje <span class=\"_ _0\"></span>w pozosta\u0142y<span class=\"_ _9\"></span><span class=\"ff1\">ch jednostkach. </span>Pod wzgl\u0119dem za\u0142o\u017ce\u0144 przyj\u0119tych do wyceny kwalifikuj\u0105 si\u0119 one do<span class=\"ff1\"> Poziomu 1 i  2 w </span>powy\u017cszej hierarchii. <span class=\"ff1\"> </span>Warto\u015b\u0107 godziwa instrument\u00f3w finansowych:<span class=\"ff1\"> </span>31.12.2023 31.12.2022 Poziom 1 Poziom 2 Poziom 1 Poziom 2 Warto\u015b\u0107 ksi\u0119gowa<span class=\"ff2\"> </span>Warto\u015b\u0107 godziwa Warto\u015b\u0107 ksi\u0119gowa<span class=\"ff2\"> </span>Warto\u015b\u0107 godziwa Warto\u015b\u0107 ksi\u0119gowa<span class=\"ff2\"> </span>Warto\u015b\u0107 godziwa Warto\u015b\u0107 ksi\u0119gowa<span class=\"ff2\"> </span>Warto\u015b\u0107 godziwa AKTYWA FINAN<span class=\"_ _1\"></span>SOWE:<span class=\"fs1\"> </span>Inwestycje w portfel a<span class=\"_ _1\"></span>ktyw\u00f3w FIZ, w t<span class=\"_ _1\"></span>ym:<span class=\"ff1\"> </span>\u2012<span class=\"ffc\"> <span class=\"ff7\">d\u0142u\u017cne papiery <span class=\"_ _1\"></span>warto\u015bciowe<span class=\"ff1\"> </span></span></span>5 254,2 5 254,2 1 959,1 1 959,1 6 688,6 6 688,6 305,8 305,8 \u2012<span class=\"ffc\"> <span class=\"ff1\">listy zastawn<span class=\"_ _1\"></span>e </span></span>- - 203,9 203,9 - - 60,0 60,0<span class=\"_ _1c\"> </span>\u2012<span class=\"ffc\"> <span class=\"ff1\">instrumenty po<span class=\"_ _1\"></span>chodne </span></span>- - 57,0 57,0 - - 72,0 72,0 Pochodne instrument<span class=\"_ _1\"></span>y finansowe, w t<span class=\"_ _1\"></span>ym: - - 27,7 27,7 - - 43,8 43,8 \u2012<span class=\"ffc\"> <span class=\"ff1\">aktywa finan<span class=\"_ _1\"></span>sowe <span class=\"ff7\">\u2013</span> pochodne instr<span class=\"_ _1\"></span>umenty </span></span>zabezpieczaj\u0105ce w<span class=\"_ _1\"></span>alutowe<span class=\"ff1\"> </span>- - 16,0 16,0 - - 27,3 27,3 ZOBOWI\u0104ZANIA FI<span class=\"_ _1\"></span>NANSOW<span class=\"_ _1\"></span>E<span class=\"ff2 fs1\"> </span>Zobowi\u0105zania FIZ, <span class=\"_ _1\"></span>w tym:<span class=\"ff1\"> </span>\u2012<span class=\"ffc\"> <span class=\"ff1\">instrumenty po<span class=\"_ _1\"></span>chodne - swap pr<span class=\"_ _1\"></span>ocentowy (IRS) </span></span>- - 9,7 9,7 - - 1,3 1,3 Pochodne instrument<span class=\"_ _1\"></span>y finansowe, w t<span class=\"_ _1\"></span>ym: - - 5,2 5,2 - - 0,6 0,6 \u2012<span class=\"ffc\"> <span class=\"ff7\">zobowi\u0105zani<span class=\"_ _1\"></span>a finansowe \u2013<span class=\"ff1\"> pochod<span class=\"_ _1\"></span>ne </span></span></span>instrumenty <span class=\"ff7\">zabezpie<span class=\"_ _1\"></span>czaj\u0105ce walutow<span class=\"_ _1\"></span>e<span class=\"ff1\"> </span></span>- - 4,6 4,6 - - - - Kredyty i po\u017cycz<span class=\"_ _1\"></span>ki<span class=\"ff1\"> </span>- - 1 418,2 1 456,0 - - 1 294,0 1 323,9<span class=\"_ _1c\"> </span>Grupa <span class=\"_ _d\"> </span>nie <span class=\"_ _f\"> </span>ujawnia <span class=\"_ _f\"> </span>warto\u015bci <span class=\"_ _d\"> </span>godziwej <span class=\"_ _f\"> </span>instrument\u00f3w <span class=\"_ _d\"> </span>finansowych <span class=\"_ _f\"> </span>wycenianych <span class=\"_ _d\"> </span>w <span class=\"_ _f\"> </span>skonsolidowanym <span class=\"_ _f\"> </span>sprawozdaniu  z<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>sytuacji <span class=\"_ _d\"> </span>finansowej<span class=\"_ _9\"></span><span class=\"ff1\"> </span>w <span class=\"ff7\">zamortyzowanym <span class=\"_ _9\"></span>koszc<span class=\"_ _0\"></span>ie <span class=\"_ _b\"></span>(za <span class=\"_ _b\"></span>wyj\u0105tkiem <span class=\"_ _b\"></span>otrzymanych <span class=\"_ _b\"></span>kredyt\u00f3w <span class=\"_ _b\"></span>i<span class=\"_ _0\"></span></span> <span class=\"ff7\">po\u017cyczek), <span class=\"_ _b\"></span>poniewa\u017c <span class=\"_ _b\"></span>korzysta <span class=\"_ _b\"></span>ze <span class=\"_ _b\"></span>zwolnienia <span class=\"_ _b\"></span>wynikaj\u0105cego <span class=\"_ _b\"></span>z <span class=\"_ _b\"></span>MSSF <span class=\"_ _b\"> </span>7<span class=\"_ _0\"></span>.29 </span>(ujawnianie informacji o warto\u015bci godziwej nie jest wymagane, gdy\u017c warto\u015b\u0107 ksi\u0119gowa jest zasadniczo zbli\u017cona do warto\u015bci god<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span><span class=\"ff1\">iwej). </span>Przeniesienia <span class=\"_ _8\"> </span>aktyw\u00f3w <span class=\"_ _8\"> </span>pomi\u0119dzy <span class=\"_ _8\"> </span>Poziomem <span class=\"_ _8\"> </span>1 <span class=\"_ _8\"> </span>i <span class=\"_ _8\"> </span>Pozi<span class=\"_ _0\"></span>omem <span class=\"_ _8\"> </span>2 <span class=\"_ _8\"> </span>hierarchii <span class=\"_ _8\"> </span>warto\u015bci <span class=\"_ _8\"> </span>godziwej <span class=\"_ _8\"> </span>dokonuje <span class=\"_ _8\"> </span>si\u0119 <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>pr<span class=\"_ _0\"></span>zypadku <span class=\"_ _8\"> </span>utraty <span class=\"_ _8\"> </span>lub <span class=\"_ _8\"> </span>uzysk<span class=\"_ _9\"></span><span class=\"ff1\">ania </span>dost\u0119pno\u015bci <span class=\"_ _0\"></span>notowa\u0144 <span class=\"_ _9\"></span>obserwowanych <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>aktyw<span class=\"_ _0\"></span>nym <span class=\"_ _0\"></span>rynku. <span class=\"_ _9\"></span>Warto\u015b\u0107 <span class=\"_ _0\"></span>przeniesienia <span class=\"_ _9\"></span>ustalana <span class=\"_ _0\"></span>jest <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>trakcie <span class=\"_ _9\"></span>roku, <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>pocz\u0105tek <span class=\"_ _9\"></span>ka\u017c<span class=\"_ _0\"></span>dego <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>esi\u0105ca je\u015bli zaistnieje okoliczno\u015b\u0107 w poprzednim miesi\u0105cu, uzasadniaj\u0105ca takie przeniesienie.<span class=\"ff1\"> </span>W 2023 roku dokonano nast\u0119puj\u0105cych przeniesie\u0144 aktyw\u00f3w pomi\u0119dzy poziomami hierarchii warto\u015bci godziwej:<span class=\"ff1\"> </span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">z Poziomu 1 <span class=\"_ _0\"></span>do Poziomu 2<span class=\"_ _0\"></span> przeniesiono d\u0142u\u017cne<span class=\"_ _0\"></span> papier<span class=\"_ _0\"></span>y w<span class=\"_ _0\"></span>arto\u015bciowe (obligacje) <span class=\"_ _0\"></span>o warto\u015bci 2<span class=\"_ _0\"></span><span class=\"ff1\"> </span>271,5 <span class=\"_ _0\"></span>mln PLN, d<span class=\"_ _0\"></span>la kt\u00f3rych <span class=\"_ _0\"></span>zaprzestano wyceny </span>na<span class=\"ls0\"> <span class=\"ff7\">podstawie <span class=\"_ _0\"></span>cen <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>rynku <span class=\"_ _9\"></span>ze wzgl\u0119du <span class=\"_ _9\"></span>na spadek <span class=\"_ _0\"></span>jego <span class=\"_ _9\"></span>aktywno\u015bci i <span class=\"_ _9\"></span>dokonano wyceny <span class=\"_ _0\"></span>prz<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>wykorzystaniu <span class=\"_ _0\"></span>wiarygodnej <span class=\"_ _0\"></span>ceny <span class=\"_ _0\"></span>rynkowej <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span></span>ynku </span>nieaktywnego dla danego aktywa lub por<span class=\"ff7\">\u00f3wnywalnych aktyw\u00f3w,</span> \u25aa<span class=\"ffc\"> </span><span class=\"fc0\">z Poziomu 2 do Poziomu 1 przeniesiono d\u0142u\u017cne pa<span class=\"_ _0\"></span>piery warto\u015bciowe (obligacje) o warto\u015bci 110,8 mln PLN, kt\u00f3r<span class=\"_ _0\"></span>e wyceniono na pod<span class=\"_ _0\"></span><span class=\"ff1\">stawie cen<span class=\"_ _0\"></span> </span></span>z aktywnego rynku.<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-528": {
   "value": "ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>HIERARCHIA W<span class=\"_ _1\"></span>ARTO\u015aCI GODZIW<span class=\"_ _1\"></span>EJ<span class=\"ffa\"> </span>Instrumenty <span class=\"_ _9\"></span>finansowe <span class=\"_ _9\"></span>wyceniane <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>skonsolidowanym <span class=\"_ _9\"></span>sprawo<span class=\"_ _1\"></span>zdaniu <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>sytuacji <span class=\"_ _9\"></span>fin<span class=\"_ _0\"></span>ansowej <span class=\"_ _9\"></span>wed\u0142ug <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>godziwej <span class=\"_ _9\"></span>s\u0105<span class=\"_ _0\"></span><span class=\"ff4\"> </span>analizowane <span class=\"_ _9\"></span>pod <span class=\"_ _9\"></span>wzgl\u0119dem <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>rocedu<span class=\"_ _1\"></span>r wyceny.  W <span class=\"_ _b\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>tosowa<span class=\"_ _1\"></span>ne <span class=\"_ _b\"></span>metody <span class=\"_ _b\"></span>ustalania <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _b\"></span>godziwej, <span class=\"_ _9\"></span>poszczeg\u00f3lne <span class=\"_ _b\"></span>sk\u0142adniki <span class=\"_ _9\"></span>aktyw\u00f3w <span class=\"_ _b\"> </span>i <span class=\"_ _b\"></span>zobowi\u0105za<span class=\"_ _0\"></span>\u0144 <span class=\"_ _b\"></span>finansowy<span class=\"_ _1\"></span>ch <span class=\"_ _b\"></span>Grupa <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>lasyfikuje <span class=\"_ _9\"></span>do<span class=\"_ _0\"></span><span class=\"ff4\"> </span>nast\u0119puj\u0105cyc<span class=\"_ _1\"></span>h poziom\u00f3w (tzw. hier<span class=\"_ _1\"></span>archia warto\u015bci <span class=\"_ _1\"></span>godziwej): <span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Poziom 1: Ceny n<span class=\"_ _1\"></span>otowane (nieskor<span class=\"_ _1\"></span>ygowane) z aktyw<span class=\"_ _1\"></span>nych rynk\u00f3w dla i<span class=\"_ _1\"></span>dentycznych akt<span class=\"_ _1\"></span>yw\u00f3w b\u0105d\u017a zobowi<span class=\"_ _1\"></span>\u0105za\u0144.<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Poziom <span class=\"_ _b\"> </span>2: <span class=\"_ _8\"> </span>Dane <span class=\"_ _b\"> </span>wej\u015bciowe <span class=\"_ _8\"> </span>inn<span class=\"_ _1\"></span>e <span class=\"_ _8\"> </span>ni\u017c <span class=\"_ _b\"></span>notowania <span class=\"_ _b\"> </span>obj\u0119te <span class=\"_ _8\"> </span>zakresem <span class=\"_ _8\"> </span>ww. <span class=\"_ _b\"> </span>poziomu <span class=\"_ _b\"> </span>mo\u017cliwe <span class=\"_ _8\"> </span>do <span class=\"_ _b\"> </span>stwierdzenia <span class=\"_ _8\"> </span>lub <span class=\"_ _b\"> </span>zaobserwowania <span class=\"_ _b\"> </span>dla<span class=\"_ _0\"></span><span class=\"ff4\"> </span>sk\u0142adnika <span class=\"_ _b\"> </span>aktyw\u00f3w <span class=\"_ _8\"> </span>b\u0105d<span class=\"_ _1\"></span>\u017a </span></span>zobowi\u0105za\u0144, bezpo<span class=\"_ _1\"></span>\u015brednio (tzn. w po<span class=\"_ _1\"></span>staci cen) lub<span class=\"ff4\"> </span>po\u015bred<span class=\"_ _1\"></span>nio (tzn. na podsta<span class=\"_ _1\"></span>wie wylicze\u0144 oparty<span class=\"_ _1\"></span>ch na<span class=\"ff4\"> cenach). </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">Poziom 3: <span class=\"_ _1\"></span>Dane <span class=\"_ _1\"></span>wej\u015bciowe <span class=\"_ _1\"></span>dla wyc<span class=\"_ _1\"></span>eny sk\u0142ad<span class=\"_ _1\"></span>nika aktyw\u00f3w <span class=\"_ _1\"></span>b\u0105d\u017a <span class=\"_ _1\"></span>zobowi\u0105za\u0144, kt\u00f3re <span class=\"_ _1\"></span>nie s\u0105 <span class=\"_ _1\"></span>oparte <span class=\"_ _1\"></span>na mo\u017cliw<span class=\"_ _1\"></span>ych do<span class=\"ff4\"> zaobserwo<span class=\"_ _1\"></span>wania dan<span class=\"_ _1\"></span>ych rynkow<span class=\"_ _1\"></span>ych (tzn. <span class=\"_ _1\"></span>dane </span></span></span>niemo\u017cliwe do<span class=\"ff4\"> zaobserw<span class=\"_ _1\"></span>owania).<span class=\"ffa\"> </span></span>Warto\u015b\u0107 <span class=\"_ _1\"></span>godziw\u0105 <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>\u0142u\u017cnych <span class=\"_ _5\"></span>papier\u00f3w warto\u015bciow<span class=\"_ _1\"></span>ych <span class=\"_ _1\"></span>notowanych <span class=\"_ _5\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>aktywnym <span class=\"_ _5\"></span>rynku<span class=\"_ _0\"></span><span class=\"ff4\"> </span>okre\u015bl<span class=\"_ _1\"></span>a si<span class=\"_ _1\"></span>\u0119 na <span class=\"_ _5\"></span>podstawie d<span class=\"_ _1\"></span>ost\u0119pnych <span class=\"_ _1\"></span>cen <span class=\"_ _5\"></span>z rynku <span class=\"_ _1\"></span>aktywnego <span class=\"_ _5\"></span>(w szczeg\u00f3lno\u015bci<span class=\"_ _1\"></span> w przypadku pol<span class=\"_ _1\"></span>skich obligacji skar<span class=\"_ _1\"></span>bowych - <span class=\"ff5\">Treasury Bond <span class=\"_ _1\"></span>Spot Poland) i pr<span class=\"_ _1\"></span>ezentuje si\u0119 w ram<span class=\"_ _1\"></span>ach Poziomu 1.<span class=\"ff4\"> </span></span>Warto\u015b\u0107 godziw\u0105 in<span class=\"_ _1\"></span>strument\u00f3w fina<span class=\"_ _1\"></span>nsowych niestanowi\u0105<span class=\"_ _1\"></span>cych przedmiotu <span class=\"_ _1\"></span>obrotu na akt<span class=\"_ _1\"></span>ywnym rynku<span class=\"ff4\"> </span>okre\u015bla si\u0119 pr<span class=\"_ _1\"></span>zy zastosowaniu <span class=\"_ _1\"></span>odpowiednic<span class=\"ff4\">h technik wy<span class=\"_ _1\"></span>ceny. </span>Takie <span class=\"_ _0\"></span>techniki w<span class=\"_ _0\"></span>yceny optymalizuj\u0105 <span class=\"_ _0\"></span>wykorzystanie <span class=\"_ _0\"></span>mo\u017cliw<span class=\"_ _1\"></span>ych <span class=\"_ _0\"></span>do<span class=\"_ _0\"></span><span class=\"ff4\"> </span>zaobserwowa<span class=\"_ _1\"></span>nia <span class=\"_ _0\"></span>danych <span class=\"_ _0\"></span>rynkowych tam, <span class=\"_ _0\"></span>gdzie <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>one <span class=\"_ _0\"></span>dos<span class=\"_ _0\"></span>t\u0119pne i <span class=\"_ _9\"></span>pole<span class=\"_ _1\"></span>gaj\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>jak <span class=\"_ _0\"></span>najmniejszym stopniu <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>zacunkach <span class=\"_ _0\"></span>poczynionych, <span class=\"_ _0\"></span>specyficznych <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>danej <span class=\"_ _9\"></span>jednostki. <span class=\"_ _0\"></span>W sytuacji, <span class=\"_ _0\"></span>gdy<span class=\"_ _0\"></span> <span class=\"ff5\">wszystki<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>totne <span class=\"_ _0\"></span>dane <span class=\"_ _0\"></span>wykorzystywane <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzy <span class=\"_ _0\"></span>wycenie <span class=\"_ _0\"></span>wed\u0142ug <span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>rto\u015bci<span class=\"_ _1\"></span> </span>godziwej s\u0105 mo\u017cliw<span class=\"_ _1\"></span>e do zaobserwo<span class=\"_ _1\"></span>wania, instrument <span class=\"_ _1\"></span>finansowy prezento<span class=\"_ _1\"></span>wany jest w ram<span class=\"_ _1\"></span>ach Poziomu 2.<span class=\"_ _1c\"> </span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>Warto\u015b\u0107 <span class=\"_ _9\"></span>godzi<span class=\"_ _1\"></span>w\u0105 <span class=\"_ _9\"></span>okre\u015bla <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>t<span class=\"_ _1\"></span>ym <span class=\"_ _9\"></span>przypadku <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>podstawie <span class=\"_ _9\"></span>dost\u0119pn<span class=\"_ _1\"></span>ych <span class=\"_ _9\"></span>publiczn<span class=\"_ _1\"></span>ie <span class=\"_ _9\"></span>kwotowa<span class=\"_ _1\"></span>\u0144 <span class=\"_ _9\"></span>pochodz\u0105cych <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>rynku, <span class=\"_ _9\"></span>kt\u00f3ry <span class=\"_ _9\"></span>nie <span class=\"_ _0\"></span>jest <span class=\"_ _b\"> </span><span class=\"ff4\">ak<span class=\"_ _0\"></span>tywn<span class=\"_ _1\"></span>y <span class=\"_ _9\"></span>lub <span class=\"_ _9\"></span>(w <span class=\"_ _9\"></span>pr<span class=\"_ _1\"></span>zypadku </span>d\u0142u\u017cnych <span class=\"_ _9\"></span>instrum<span class=\"_ _1\"></span>ent\u00f3w <span class=\"_ _0\"></span>finansowych) <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>odstawie <span class=\"_ _0\"></span>cen <span class=\"_ _9\"></span>ustalonych <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>publikowanych <span class=\"_ _0\"></span>przez <span class=\"_ _9\"></span>niezale\u017cny <span class=\"_ _0\"></span>serwis <span class=\"_ _9\"></span>inf<span class=\"_ _0\"></span>ormacyjny <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _0\"></span>kwotowania <span class=\"_ _9\"></span>pochodz\u0105<span class=\"_ _1\"></span>ce od<span class=\"ls0\"> <span class=\"ff5\">uczest<span class=\"_ _1\"></span>nik\u00f3w rynku (np. Bl<span class=\"_ _1\"></span>oomberg Generi<span class=\"_ _1\"></span>c Price), a w przypad<span class=\"_ _1\"></span>ku ich braku \u2013<span class=\"ff4\"> przy wykorz<span class=\"_ _1\"></span>ystaniu innych mod<span class=\"_ _1\"></span>eli wyceny. </span></span></span>Warto\u015b\u0107 <span class=\"_ _9\"></span>godziw\u0105 <span class=\"_ _9\"></span>instru<span class=\"_ _1\"></span>ment\u00f3w <span class=\"_ _9\"></span>d\u0142u\u017cnych, <span class=\"_ _0\"></span>kt\u00f3re<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>nie <span class=\"_ _9\"></span>by\u0142y <span class=\"_ _9\"></span>notowane <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>ak<span class=\"_ _0\"></span>tywnym <span class=\"_ _0\"></span>rynku<span class=\"_ _9\"></span><span class=\"ff4\"> <span class=\"_ _9\"></span></span>(d\u0142u\u017cn<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>papiery <span class=\"_ _9\"></span>warto\u015bciowe, <span class=\"_ _9\"></span>listy <span class=\"_ _0\"></span>zastawne) <span class=\"_ _9\"></span>ustala <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>wed\u0142ug <span class=\"_ _9\"></span>metod<span class=\"_ _1\"></span>y zdyskontowanych <span class=\"_ _0\"></span>przep\u0142yw\u00f3w <span class=\"_ _9\"></span>pieni\u0119\u017cnych, <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>ieraj\u0105cej <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i\u0119 <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>harmonogr<span class=\"_ _1\"></span>amie <span class=\"_ _9\"></span>przep\u0142yw\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>okre\u015blonym <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>podstawie <span class=\"_ _0\"></span>warun<span class=\"_ _9\"></span>k\u00f3w <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>misji <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>stopi<span class=\"_ _1\"></span>e dyskontowej okr<span class=\"_ _1\"></span>e\u015blonej na<span class=\"ff4\"> podstawie: </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">referencyjnej <span class=\"ff5\">krz<span class=\"_ _1\"></span>ywej rentowno\u015bci dla <span class=\"_ _1\"></span>waluty instrume<span class=\"_ _1\"></span>ntu,<span class=\"ff4\"> </span></span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">implikowanego <span class=\"_ _1\"></span>z ostatniej ceny tra<span class=\"_ _1\"></span>nsakcyjnej sprea<span class=\"_ _1\"></span>du kredytowego,  </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">w <span class=\"_ _9\"></span>przypadku <span class=\"_ _9\"></span>instrument\u00f3w <span class=\"_ _9\"></span>korpor<span class=\"_ _1\"></span>acyjnych <span class=\"_ _9\"></span>(z <span class=\"_ _9\"></span>wy\u0142\u0105czeniem <span class=\"_ _9\"></span>instrument\u00f3w <span class=\"_ _9\"></span>emito<span class=\"_ _1\"></span>wanych <span class=\"_ _9\"></span>przez <span class=\"_ _9\"></span>agendy <span class=\"_ _9\"></span>rz\u0105dowe), <span class=\"_ _9\"></span>szacunku <span class=\"_ _9\"></span>zmiany <span class=\"_ _9\"></span>ww. <span class=\"_ _9\"></span>sp<span class=\"_ _0\"></span><span class=\"ff4\">readu <span class=\"_ _9\"></span>kredytowego </span></span></span>od <span class=\"ff5\">daty ostatniej <span class=\"_ _1\"></span>kwalifikowaln<span class=\"_ _1\"></span>ej transakcji <span class=\"_ _1\"></span>do dnia w<span class=\"_ _1\"></span>yceny w w<span class=\"_ _1\"></span>yniku zmiany <span class=\"_ _1\"></span>obserwowanych <span class=\"_ _1\"></span>na rynku s<span class=\"_ _1\"></span>pread\u00f3w kred<span class=\"_ _1\"></span>ytowych oraz <span class=\"_ _1\"></span>ewe<span class=\"ff4\">n<span class=\"_ _0\"></span>tualn<span class=\"_ _1\"></span>ej zmiany po<span class=\"_ _1\"></span>ziomu </span></span>ryzyka przypisaneg<span class=\"_ _1\"></span>o wewn\u0119trzni<span class=\"_ _1\"></span>e lub przez agencj<span class=\"_ _1\"></span>\u0119 ratingow\u0105 (o ile ratin<span class=\"_ _1\"></span>g jest nadawany) d<span class=\"_ _1\"></span>o danego emite<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span><span class=\"ff4\">ta, </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">dane wej\u015bciowe d<span class=\"_ _1\"></span>o wyceny, taki<span class=\"_ _1\"></span>ej jak krzywe rento<span class=\"_ _1\"></span>wno\u015bci, kursy <span class=\"_ _1\"></span>walutowe i spready<span class=\"_ _1\"></span> sektorowe s\u0105 p<span class=\"_ _1\"></span>obierane z system\u00f3w i<span class=\"_ _1\"></span>nformacy<span class=\"_ _0\"></span><span class=\"ff4\">jnych.  </span></span></span>Zastosowane modele baz<span class=\"_ _1\"></span>uj\u0105 na za\u0142o\u017ceniu, <span class=\"_ _1\"></span>\u017ce transakcja obserwowana na<span class=\"ff4\"> rynku, aktywnym lub nieaktywnym, st<span class=\"_ _1\"></span>anowi odzwierci<span class=\"ff5\">edlenie warto\u015bci god<span class=\"_ _1\"></span>ziwej i model </span></span>powinien si\u0119 do <span class=\"_ _1\"></span>niej kalibrowa\u0107.<span class=\"ff4\"> </span>Uproszczenia zaw<span class=\"_ _1\"></span>arte w modelach <span class=\"_ _1\"></span>wyceny: \u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">pomija si\u0119 odr\u0119<span class=\"_ _1\"></span>bn\u0105 analiz\u0119 warto\u015b<span class=\"_ _1\"></span>ci zabezpiecze\u0144 \u2013<span class=\"ff4\"> </span>przyjmuje <span class=\"_ _1\"></span>si\u0119, \u017ce jest ona <span class=\"_ _1\"></span>uwzgl\u0119dniona w im<span class=\"_ _1\"></span>plikowanym z <span class=\"_ _1\"></span>cen transakcyjnych s<span class=\"_ _1\"></span>preadzie kredyto<span class=\"_ _1\"></span>wym,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">spready kred<span class=\"_ _1\"></span>ytowe s\u0105 kalkulow<span class=\"_ _1\"></span>ane jako spready p\u0142<span class=\"_ _1\"></span>askie, bez ich r\u00f3<span class=\"_ _1\"></span>\u017cnicowania w za<span class=\"_ _1\"></span>le\u017cno\u015bci od termin<span class=\"_ _1\"></span>u zapadalno\u015bci,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">\u017ar\u00f3d\u0142em informa<span class=\"_ _1\"></span>cji o spreadach kre<span class=\"_ _1\"></span>dytowych dla ws<span class=\"_ _1\"></span>p\u00f3lnie obserwowa<span class=\"_ _1\"></span>nych przedzia\u0142<span class=\"_ _1\"></span>\u00f3w ryzyka s\u0105 rynki <span class=\"_ _1\"></span>zagraniczne,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">terminy realiz<span class=\"_ _1\"></span>acji <span class=\"ff5\">uprawnie\u0144 do wyk<span class=\"_ _1\"></span>onania opcji s\u0105 pomij<span class=\"_ _1\"></span>ane, a warto\u015b<span class=\"_ _1\"></span>\u0107 opcji kalkulowana n<span class=\"_ _1\"></span>a bazie termin\u00f3w pr<span class=\"_ _1\"></span>zep\u0142yw\u00f3w <span class=\"_ _1\"></span>w danym okresie o<span class=\"_ _1\"></span>dse<span class=\"_ _0\"></span><span class=\"ff4\">tkowym. </span></span></span></span>Warto\u015b\u0107 godziwa instrument<span class=\"_ _1\"></span>\u00f3w pochodnych nienotowany<span class=\"_ _1\"></span>ch na aktywnym rynku <span class=\"ff4\">(kontrakty terminowe oraz kontrakty zamia<span class=\"_ _1\"></span>ny oprocentowania typu IRS lub CIRS)<span class=\"_ _1\"></span> </span>okre\u015blana <span class=\"_ _9\"></span>jest <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>etod\u0105 <span class=\"_ _9\"></span>zdysk<span class=\"_ _1\"></span>ontowanych <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzysz\u0142ych <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rzep\u0142yw\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych. <span class=\"_ _9\"></span>Do <span class=\"_ _9\"></span>dyskontowa<span class=\"_ _1\"></span>nia <span class=\"_ _9\"></span>przep\u0142yw\u00f3w <span class=\"_ _9\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>u\u017cywane <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _9\"></span> <span class=\"_ _9\"></span>stawki <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>krzywy<span class=\"_ _1\"></span>ch <span class=\"_ _9\"></span>OIS<span class=\"_ _1\"></span> (overnight <span class=\"_ _0\"></span>indexed s<span class=\"_ _0\"></span>waps) <span class=\"_ _0\"></span>uwzgl\u0119dniaj\u0105c<span class=\"_ _1\"></span>ych <span class=\"_ _0\"></span>walut\u0119, <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>kt\u00f3rej <span class=\"_ _0\"></span>denominowany <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>depozyt <span class=\"_ _0\"></span>zabezpieczaj\u0105cy <span class=\"_ _0\"></span>dla <span class=\"_ _0\"></span>danego <span class=\"_ _0\"></span>instrumentu.<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _0\"></span></span>\u0179r\u00f3d\u0142em <span class=\"_ _0\"></span>danych <span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>ynkowych wykorzystywany<span class=\"_ _1\"></span>ch do wyceny ni<span class=\"_ _1\"></span>ewystandaryzowan<span class=\"_ _1\"></span>ych instrum<span class=\"ff5\">ent\u00f3w pochodnyc<span class=\"_ _1\"></span>h jest serwis Refinitiv. <span class=\"_ _1\"></span><span class=\"ff4\"> </span></span>Warto\u015b\u0107 godziwa <span class=\"_ _0\"></span>transakcji typu <span class=\"_ _0\"></span>forward w<span class=\"_ _0\"></span>alutowy<span class=\"ff4\"> <span class=\"_ _0\"></span></span>ustalana jest <span class=\"_ _0\"></span>poprzez z<span class=\"_ _0\"></span>dyskontowani<span class=\"_ _1\"></span>e p<span class=\"_ _0\"></span>rzysz\u0142ych przep\u0142yw\u00f3w pieni\u0119\u017cnych, <span class=\"_ _0\"></span>kt\u00f3rych wielko\u015b\u0107 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>dzie\u0144 wyceny stanowi <span class=\"_ _b\"></span>r\u00f3\u017cnica <span class=\"_ _9\"></span>pomi\u0119dzy <span class=\"_ _b\"></span>terminowym<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>kursem <span class=\"_ _9\"></span>wa<span class=\"_ _0\"></span>lutow<span class=\"_ _1\"></span>ym <span class=\"_ _b\"></span>a <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>ursem<span class=\"ff4\"> <span class=\"_ _b\"> </span></span>transakcyjnym <span class=\"_ _9\"></span>przemno\u017cona <span class=\"_ _b\"></span>przez <span class=\"_ _9\"></span>nomina\u0142 <span class=\"_ _b\"></span>kontraktu <span class=\"_ _9\"></span>forward <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>walucie <span class=\"_ _9\"></span>obcej <span class=\"_ _b\"> </span>(waluci<span class=\"_ _1\"></span>e bazowej). Dane wej<span class=\"_ _1\"></span>\u015bciowe do wyce<span class=\"_ _1\"></span>ny obejmuj\u0105:<span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff5 fc0\">kwotowania kur<span class=\"_ _1\"></span>s\u00f3w terminowych p<span class=\"_ _1\"></span>ublikowane dla <span class=\"_ _1\"></span>odpowiedniej walut<span class=\"_ _1\"></span>y przez serwis R<span class=\"_ _1\"></span>efinitiv,<span class=\"ff4\"> </span></span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">kurs <span class=\"_ _9\"></span>fixing <span class=\"_ _b\"></span><span class=\"ff5\">NBP, <span class=\"_ _9\"></span>stanowi\u0105cy <span class=\"_ _9\"></span>kurs <span class=\"_ _9\"></span>spot, <span class=\"_ _9\"></span>przy <span class=\"_ _9\"></span>k<span class=\"_ _0\"></span>t\u00f3rym <span class=\"_ _9\"></span>skalkulowane <span class=\"_ _9\"></span>zostan\u0105 <span class=\"_ _9\"></span>(poprzez <span class=\"_ _9\"></span>uwzgl\u0119dnienie <span class=\"_ _9\"></span>struktury <span class=\"_ _9\"></span>terminowej <span class=\"_ _9\"></span>kurs\u00f3w <span class=\"_ _9\"></span>publikowanych <span class=\"_ _b\"> </span></span>przez <span class=\"_ _b\"></span>serwis </span></span>Refinitiv) kursy termin<span class=\"_ _1\"></span>owe do wycen<span class=\"_ _1\"></span>y, \u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">czynniki dyskonto<span class=\"_ _1\"></span>we dla waluty fu<span class=\"_ _1\"></span>nkcjonalnej pu<span class=\"_ _1\"></span>blikowane przez serwi<span class=\"_ _1\"></span>s Refinitiv. </span></span>Warto\u015b\u0107 <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>odziwa <span class=\"_ _0\"></span>transakcji <span class=\"_ _9\"></span>typu <span class=\"_ _0\"></span>swap <span class=\"_ _9\"></span>towarowy<span class=\"ff4\"> <span class=\"_ _9\"></span></span>ustalana <span class=\"_ _0\"></span>jest <span class=\"_ _9\"></span>poprzez <span class=\"_ _0\"></span>zdyskontowanie <span class=\"_ _9\"></span>przysz\u0142y<span class=\"_ _1\"></span>ch <span class=\"_ _9\"></span>przep\u0142yw\u00f3w <span class=\"_ _0\"></span>pieni\u0119\u017cnych, <span class=\"_ _0\"></span>kt\u00f3<span class=\"_ _0\"></span>rych <span class=\"_ _0\"></span>wielko\u015b\u0107 <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _0\"></span>wyceny stanowi r\u00f3\u017cnica pomi\u0119dzy cen\u0105 terminow\u0105 imp<span class=\"_ _0\"></span>likowan\u0105 z krzywej terminowej a cen\u0105 <span class=\"_ _0\"></span>wykonania kontraktu (kt<span class=\"_ _0\"></span>\u00f3ra przyjmuje znak <span class=\"_ _0\"></span>ujemny lub dodatni w z<span class=\"_ _0\"></span>ale\u017cno\u015bci<span class=\"_ _1\"></span> od strony zawartej tra<span class=\"_ _1\"></span>nsakcji), przemn<span class=\"_ _1\"></span>o\u017cona przez nomin<span class=\"_ _1\"></span>a\u0142. Dane wej\u015b<span class=\"_ _1\"></span>ciowe do wyceny ob<span class=\"_ _1\"></span>ejmuj\u0105: <span class=\"ff4\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">kwotowania cen t<span class=\"_ _1\"></span>erminowych dl<span class=\"_ _1\"></span>a TSI publikowane <span class=\"_ _1\"></span>przez serwis Refi<span class=\"_ _1\"></span>nitiv, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fc0\">czynniki dyskonto<span class=\"_ _1\"></span>we dla waluty <span class=\"_ _1\"></span>kontraktu publikowane pr<span class=\"_ _1\"></span>zez serwis Refinitiv, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff4 fs4 fc0\">kurs fixing NBP.<span class=\"ff1 fs1\"> <span class=\"_ _1\"></span> </span></span></span>Warto\u015b\u0107 <span class=\"_ _9\"></span>godziwa <span class=\"_ _9\"></span>otrzymany<span class=\"_ _1\"></span>ch <span class=\"_ _9\"></span>kredyt\u00f3w <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>po\u017cyczek<span class=\"ff4\"> <span class=\"_ _9\"></span></span>szacowana <span class=\"_ _9\"></span>jest <span class=\"_ _9\"></span>przy <span class=\"_ _9\"></span>zastosowaniu <span class=\"_ _9\"></span>metody <span class=\"_ _9\"></span>zdyskonto<span class=\"_ _1\"></span>wanych <span class=\"_ _9\"></span>przep\u0142yw\u00f3w <span class=\"_ _9\"></span>pieni<span class=\"_ _1\"></span>\u0119\u017cnych. <span class=\"_ _9\"></span>Stopy <span class=\"_ _9\"></span>dyskontow<span class=\"_ _1\"></span>e ustalane s\u0105 na po<span class=\"_ _1\"></span>dstawie rynkowy<span class=\"_ _1\"></span>ch st\u00f3p procento<span class=\"_ _1\"></span>wych powi\u0119kszonych o mar\u017c<span class=\"_ _1\"></span>e w\u0142a\u015bciwe dla p<span class=\"_ _1\"></span>oszczeg\u00f3lnych i<span class=\"_ _1\"></span>nstrument\u00f3w f<span class=\"_ _1\"></span>inansowych.<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-21": {
   "value": "Przeniesienia <span class=\"_ _8\"> </span>aktyw\u00f3w <span class=\"_ _8\"> </span>pomi\u0119dzy <span class=\"_ _8\"> </span>Poziomem <span class=\"_ _8\"> </span>1 <span class=\"_ _8\"> </span>i <span class=\"_ _8\"> </span>Pozi<span class=\"_ _0\"></span>omem <span class=\"_ _8\"> </span>2 <span class=\"_ _8\"> </span>hierarchii <span class=\"_ _8\"> </span>warto\u015bci <span class=\"_ _8\"> </span>godziwej <span class=\"_ _8\"> </span>dokonuje <span class=\"_ _8\"> </span>si\u0119 <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>pr<span class=\"_ _0\"></span>zypadku <span class=\"_ _8\"> </span>utraty <span class=\"_ _8\"> </span>lub <span class=\"_ _8\"> </span>uzysk<span class=\"_ _9\"></span><span class=\"ff1\">ania </span>dost\u0119pno\u015bci <span class=\"_ _0\"></span>notowa\u0144 <span class=\"_ _9\"></span>obserwowanych <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>aktyw<span class=\"_ _0\"></span>nym <span class=\"_ _0\"></span>rynku. <span class=\"_ _9\"></span>Warto\u015b\u0107 <span class=\"_ _0\"></span>przeniesienia <span class=\"_ _9\"></span>ustalana <span class=\"_ _0\"></span>jest <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>trakcie <span class=\"_ _9\"></span>roku, <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>pocz\u0105tek <span class=\"_ _9\"></span>ka\u017c<span class=\"_ _0\"></span>dego <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>esi\u0105ca je\u015bli zaistnieje okoliczno\u015b\u0107 w poprzednim miesi\u0105cu, uzasadniaj\u0105ca takie przeniesienie.<span class=\"ff1\"> </span>W 2023 roku dokonano nast\u0119puj\u0105cych przeniesie\u0144 aktyw\u00f3w pomi\u0119dzy poziomami hierarchii warto\u015bci godziwej:<span class=\"ff1\"> </span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">z Poziomu 1 <span class=\"_ _0\"></span>do Poziomu 2<span class=\"_ _0\"></span> przeniesiono d\u0142u\u017cne<span class=\"_ _0\"></span> papier<span class=\"_ _0\"></span>y w<span class=\"_ _0\"></span>arto\u015bciowe (obligacje) <span class=\"_ _0\"></span>o warto\u015bci 2<span class=\"_ _0\"></span><span class=\"ff1\"> </span>271,5 <span class=\"_ _0\"></span>mln PLN, d<span class=\"_ _0\"></span>la kt\u00f3rych <span class=\"_ _0\"></span>zaprzestano wyceny </span>na<span class=\"ls0\"> <span class=\"ff7\">podstawie <span class=\"_ _0\"></span>cen <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>rynku <span class=\"_ _9\"></span>ze wzgl\u0119du <span class=\"_ _9\"></span>na spadek <span class=\"_ _0\"></span>jego <span class=\"_ _9\"></span>aktywno\u015bci i <span class=\"_ _9\"></span>dokonano wyceny <span class=\"_ _0\"></span>prz<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>wykorzystaniu <span class=\"_ _0\"></span>wiarygodnej <span class=\"_ _0\"></span>ceny <span class=\"_ _0\"></span>rynkowej <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span></span>ynku </span>nieaktywnego dla danego aktywa lub por<span class=\"ff7\">\u00f3wnywalnych aktyw\u00f3w,</span> \u25aa<span class=\"ffc\"> </span><span class=\"fc0\">z Poziomu 2 do Poziomu 1 przeniesiono d\u0142u\u017cne pa<span class=\"_ _0\"></span>piery warto\u015bciowe (obligacje) o warto\u015bci 110,8 mln PLN, kt\u00f3r<span class=\"_ _0\"></span>e wyceniono na pod<span class=\"_ _0\"></span><span class=\"ff1\">stawie cen<span class=\"_ _0\"></span> </span></span>z aktywnego rynku.<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReclassificationOfFinancialInstrumentsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "<div class=\"c wbc h68 gs1065\"><div class=\"t m0 x2 h17 ya1 ff3 fs4 fce sc0 ls0 ws0\">ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span></div></div><div class=\"c w8 h4 gs1066\"><div class=\"t m0 x8 h73 y159 ffa fs4 fc0 sc0 ls0 ws0\">POCHODNE INST<span class=\"_ _1\"></span>RUMENTY <span class=\"_ _1\"></span>FINANSOWE </div><div class=\"t m0 x8 h10 y9a9 ff5 fs4 fc0 sc0 ls0 ws0\">Instrumenty po<span class=\"_ _1\"></span>chodne, <span class=\"_ _1\"></span>z kt\u00f3rych <span class=\"_ _1\"></span>korzysta Grupa <span class=\"_ _1\"></span>w c<span class=\"_ _1\"></span>elu zabezpiecz<span class=\"_ _1\"></span>enia si\u0119 pr<span class=\"_ _1\"></span>zed ry<span class=\"_ _1\"></span>zykiem zwi\u0105<span class=\"_ _1\"></span>zanym ze <span class=\"_ _1\"></span>zmianami k<span class=\"_ _1\"></span>urs\u00f3w walut, <span class=\"_ _1\"></span>t<span class=\"_ _0\"></span><span class=\"ff4\">o przede <span class=\"_ _1\"></span>wszystkim t<span class=\"_ _1\"></span>ransakcje </span></div><div class=\"t m0 x8 h10 y9aa ff5 fs4 fc0 sc0 ls0 ws0\">typu forward wal<span class=\"_ _1\"></span>utowy. Natomiast w c<span class=\"_ _1\"></span>elu zabezpiecze<span class=\"_ _1\"></span>nia si\u0119 przed ryz<span class=\"_ _1\"></span>yk<span class=\"_ _0\"></span>iem zwi<span class=\"_ _1\"></span>\u0105zanym ze zmianami <span class=\"_ _1\"></span>cen w\u0119gla Grup<span class=\"_ _1\"></span>a zawiera transakcj<span class=\"_ _1\"></span>e typu swap tow<span class=\"_ _1\"></span>arowy.<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h10 y80e ff5 fs4 fc0 sc0 ls0 ws0\">Fundusz <span class=\"_ _0\"></span>Inwestycyjny Zamkni\u0119ty <span class=\"_ _0\"></span>FIZ <span class=\"_ _0\"></span>wykorzystuje <span class=\"_ _0\"></span>instrumenty pochodne <span class=\"_ _0\"></span>zabezpieczaj\u0105ce <span class=\"_ _0\"></span>ryzyko <span class=\"_ _0\"></span>zmian <span class=\"_ _0\"></span>kurs\u00f3w <span class=\"_ _0\"></span>walutowych<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>zabe<span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>pieczaj\u0105ce zmiany <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>t\u00f3p </div><div class=\"t m0 x8 h10 y5fc ff4 fs4 fc0 sc0 ls0 ws0\">procentowych. Instr<span class=\"_ _1\"></span>umenty te <span class=\"ff5\">zosta\u0142y <span class=\"_ _1\"></span>przedstawione w <span class=\"_ _1\"></span>Nocie 7.5.<span class=\"ff4\"> </span></span></div><div class=\"t m0 x8 h10 y8bc ff5 fs4 fc0 sc0 ls0 ws0\">Pochodne <span class=\"_ _9\"></span>instrumenty <span class=\"_ _9\"></span>finansowe <span class=\"_ _9\"></span>zalicza <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _b\"></span>do <span class=\"_ _9\"></span>aktyw\u00f3w/zobowi\u0105za\u0144<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>finansowych <span class=\"_ _b\"></span>wycenia<span class=\"_ _1\"></span>nych <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>warto\u015bci <span class=\"_ _9\"></span>godziwej <span class=\"_ _9\"></span>przez <span class=\"_ _9\"></span>wynik <span class=\"_ _b\"></span>fina<span class=\"_ _0\"></span>nsowy, <span class=\"_ _9\"></span>o <span class=\"_ _b\"></span>ile <span class=\"_ _9\"></span>nie <span class=\"_ _9\"></span>zosta\u0142y </div><div class=\"t m0 x8 h10 y5bb ff5 fs4 fc0 sc0 ls0 ws0\">wyznaczone <span class=\"_ _b\"> </span>jako <span class=\"_ _8\"> </span>instru<span class=\"_ _1\"></span>menty <span class=\"_ _b\"> </span>zabezpieczaj\u0105ce. <span class=\"_ _b\"> </span>Pochodne <span class=\"_ _8\"> </span>i<span class=\"_ _1\"></span>nstrumenty <span class=\"_ _8\"> </span>finan<span class=\"_ _1\"></span>sowe <span class=\"_ _b\"> </span>u<span class=\"_ _0\"></span>jmuje <span class=\"_ _b\"></span>si\u0119 <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>warto\u015bci <span class=\"_ _8\"> </span>godziw<span class=\"_ _1\"></span>ej <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>dzie\u0144 <span class=\"_ _b\"> </span>zawarcia <span class=\"_ _b\"> </span>kontraktu, <span class=\"_ _8\"> </span>a <span class=\"_ _b\"> </span>nast\u0119pnie </div><div class=\"t m0 x8 h10 y9ab ff5 fs4 fc0 sc0 ls0 ws0\">przeszacowuje d<span class=\"_ _1\"></span>o warto\u015bci god<span class=\"_ _1\"></span>ziwej na ka\u017cdy d<span class=\"_ _1\"></span>zie\u0144 ko\u0144cz\u0105cy o<span class=\"_ _1\"></span>kres sprawo<span class=\"_ _1\"></span>zdawczy. Pocho<span class=\"_ _1\"></span>dne instrumenty fi<span class=\"_ _1\"></span>nansowe wy<span class=\"_ _1\"></span>kazuje si\u0119 jako aktywa, gdy ic<span class=\"_ _1\"></span>h warto\u015b\u0107<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h10 y9ac ff4 fs4 fc0 sc0 ls0 ws0\">jest dodat<span class=\"_ _1\"></span>n<span class=\"ff5\">ia, i <span class=\"_ _1\"></span>jako <span class=\"_ _1\"></span>zobowi\u0105zani<span class=\"_ _1\"></span>a \u2013<span class=\"ff4\"> <span class=\"_ _1\"></span><span class=\"ff5\">gdy i<span class=\"_ _1\"></span>ch wart<span class=\"_ _1\"></span>o\u015b\u0107 je<span class=\"_ _1\"></span>st ujemna, <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span><span class=\"ff4\"> </span>zysk lu<span class=\"_ _1\"></span>b strat\u0119 <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wyceny in<span class=\"_ _1\"></span>strument\u00f3w <span class=\"_ _1\"></span>ujmuje <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _1\"></span>niezw\u0142ocznie <span class=\"_ _1\"></span>w<span class=\"ff4\"> </span>wyniku fina<span class=\"_ _1\"></span>nsowym (<span class=\"_ _1\"></span>pozosta\u0142e<span class=\"_ _1\"></span> </span></span></span></div><div class=\"t m0 x8 h10 y25a ff4 fs4 fc0 sc0 ls0 ws0\">zyski/(straty)-netto).<span class=\"_ _1c\"> </span> <span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h73 ya69 ff9 fs4 fc0 sc0 ls0 ws0\">RACHUNKOWO<span class=\"_ _1\"></span>\u015a\u0106 ZABEZPI<span class=\"_ _1\"></span>ECZE\u0143<span class=\"ffa\"> </span></div><div class=\"t m0 x8 h10 ya6a ff5 fs4 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _1\"></span>stosuje <span class=\"_ _5\"></span>rachunkowo\u015b\u0107 <span class=\"_ _1\"></span>zabezpiecze\u0144 <span class=\"_ _5\"></span>dla zabe<span class=\"_ _1\"></span>zpieczenia pr<span class=\"_ _1\"></span>zep\u0142yw\u00f3w <span class=\"_ _5\"></span>pieni\u0119\u017cnych. C<span class=\"_ _1\"></span>elem <span class=\"_ _1\"></span>stosowania <span class=\"_ _5\"></span>rachunkowo\u015bci <span class=\"_ _1\"></span>zabezpie<span class=\"_ _1\"></span>cze\u0144 <span class=\"_ _1\"></span>przep\u0142yw\u00f3w <span class=\"_ _5\"></span>pieni\u0119\u017cnych </div><div class=\"t m0 x8 h10 ya6b ff5 fs4 fc0 sc0 ls0 ws0\">jest <span class=\"_ _8\"> </span>zabezpieczenie <span class=\"_ _b\"> </span>przed <span class=\"_ _8\"> </span>zagro\u017ceniem <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>mienno\u015bci\u0105 <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rzep\u0142yw\u00f3w <span class=\"_ _b\"> </span>pieni\u0119\u017cnych, <span class=\"_ _8\"> </span>kt\u00f3re <span class=\"_ _8\"> </span>przypis<span class=\"_ _1\"></span>a\u0107 <span class=\"_ _8\"> </span>mo\u017cna <span class=\"_ _8\"> </span>konkret<span class=\"_ _1\"></span>nemu <span class=\"_ _8\"> </span>rodzajowi <span class=\"_ _b\"> </span>ryzyka  zwi\u0105zanemu <span class=\"_ _8\"> </span>z<span class=\"ff4\"> </span>uj\u0119tym<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h10 y5e3 ff5 fs4 fc0 sc0 ls0 ws0\">sk\u0142adnikiem <span class=\"_ _b\"> </span>aktyw\u00f3w <span class=\"_ _8\"> </span>lu<span class=\"_ _1\"></span>b <span class=\"_ _8\"> </span>zobo<span class=\"_ _1\"></span>wi\u0105zaniem <span class=\"_ _b\"></span>lub <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>wysoce <span class=\"_ _8\"> </span>prawdopo<span class=\"_ _1\"></span>dobn\u0105 <span class=\"_ _b\"> </span>planowan\u0105 <span class=\"_ _8\"> </span>tran<span class=\"_ _1\"></span>sakcj\u0105 <span class=\"_ _8\"> </span>i <span class=\"_ _b\"></span>kt\u00f3re <span class=\"_ _b\"> </span>mog\u0142oby <span class=\"_ _8\"> </span>wp\u0142y<span class=\"_ _1\"></span>wa\u0107 <span class=\"_ _b\"> </span>na<span class=\"_ _9\"></span><span class=\"ff4\"> wy<span class=\"_ _1\"></span>nik <span class=\"_ _8\"> </span>fina<span class=\"_ _1\"></span>nsowy. <span class=\"_ _b\"> </span>Grupa <span class=\"_ _8\"> </span>stosuj<span class=\"_ _1\"></span>e </span></div><div class=\"t m0 x8 h10 y9b0 ff5 fs4 fc0 sc0 ls0 ws0\">rachunkowo\u015b\u0107 <span class=\"_ _9\"></span>zabezpiecze\u0144 <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>rzep\u0142yw\u00f3w<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>zakresie <span class=\"_ _b\"></span>ryzyka <span class=\"_ _9\"></span>walutowego <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>ryzyka <span class=\"_ _9\"></span>zmian <span class=\"_ _b\"></span>cen <span class=\"_ _b\"></span>w\u0119gla. <span class=\"_ _b\"></span>Instr<span class=\"_ _1\"></span>umentami <span class=\"_ _9\"></span>zabezpi<span class=\"_ _0\"></span><span class=\"ff4 ls5\">ec</span>zaj\u0105cymi <span class=\"_ _b\"></span>mog\u0105 <span class=\"_ _9\"></span>by\u0107 </div><div class=\"t m0 x8 h10 ya6c ff5 fs4 fc0 sc0 ls0 ws0\">instrumenty <span class=\"_ _d\"> </span>pochodne  o<span class=\"_ _0\"></span>raz <span class=\"_ _d\"> </span>kredyty <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>po\u017cyczki <span class=\"_ _d\"> </span>w <span class=\"_ _d\"> </span>wal<span class=\"_ _1\"></span>ucie <span class=\"_ _d\"> </span>obcej. <span class=\"_ _d\"> </span>Szczeg\u00f3\u0142y  dotycz\u0105cej <span class=\"_ _d\"> </span>stosowanej <span class=\"_ _d\"> </span>rachunkowo\u015bci  zabezpiecze\u0144 <span class=\"_ _d\"> </span>zost<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>\u0142y <span class=\"_ _d\"> </span>przedsta<span class=\"_ _1\"></span>wione </div><div class=\"t m0 x8 h10 y88d ff4 fs4 fc0 sc0 ls0 ws0\">w Nocie 9.5.1.<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h10 ya6d ff5 fs4 fc0 sc0 ls0 ws0\">Zyski <span class=\"_ _9\"></span>lub <span class=\"_ _b\"> </span>straty <span class=\"_ _b\"></span>wynikaj\u0105ce <span class=\"_ _9\"></span>ze <span class=\"_ _b\"></span>zmiany <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _b\"></span>godziwej <span class=\"_ _9\"></span>instrumentu <span class=\"_ _b\"></span>zabezpiecz<span class=\"_ _1\"></span>aj<span class=\"_ _0\"></span>\u0105cego <span class=\"_ _b\"></span>przep\u0142yw<span class=\"_ _1\"></span>y <span class=\"_ _b\"></span>pieni\u0119\u017cne <span class=\"_ _9\"></span>ujmowane <span class=\"_ _b\"></span>s\u0105 <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>innych <span class=\"_ _b\"></span>ca\u0142kowityc<span class=\"_ _1\"></span>h <span class=\"_ _b\"></span>dochodach<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h10 y62c ff4 fs4 fc0 sc0 ls0 ws0\">w <span class=\"ff5\">cz\u0119\u015bci stanowi\u0105cej efektywne zabezpieczenie, natomi<span class=\"_ _1\"></span>ast nieefektywna cz\u0119\u015b\u0107 zabezpieczenia odnoszona jest do wyniku finansowego<span class=\"_ _9\"></span><span class=\"ff4\"> </span>bie\u017c\u0105ceg<span class=\"_ _1\"></span>o okresu. Cz\u0119\u015b\u0107 </span></div><div class=\"t m0 x8 h10 ya6e ff5 fs4 fc0 sc0 ls0 ws0\">efektywna uj\u0119t<span class=\"_ _1\"></span>a w in<span class=\"_ _1\"></span>nych ca\u0142<span class=\"_ _1\"></span>kowitych docho<span class=\"_ _1\"></span>dach jest <span class=\"_ _1\"></span>odnoszona n<span class=\"_ _1\"></span>a wyni<span class=\"_ _1\"></span>k finansow<span class=\"_ _1\"></span>y w t<span class=\"_ _1\"></span>akich sam<span class=\"_ _1\"></span>ych okresac<span class=\"_ _1\"></span>h, w <span class=\"_ _1\"></span>jakich po<span class=\"_ _1\"></span>zycja zabezpi<span class=\"_ _1\"></span>eczana <span class=\"_ _1\"></span>wp\u0142ywa na<span class=\"ff4\"> wynik </span></div><div class=\"t m0 x8 h10 y7fc ff4 fs4 fc0 sc0 ls0 ws0\">finansowy. </div><div class=\"t m0 x8 h10 y7fd ff5 fs4 fc0 sc0 ls0 ws0\">Podstaw\u0105 <span class=\"_ _12\"> </span>oceny, <span class=\"_ _12\"> </span>czy <span class=\"_ _12\"> </span>z<span class=\"_ _0\"></span>abezpieczenie<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>jest <span class=\"_ _10\"> </span>efektyw<span class=\"_ _1\"></span>ne, <span class=\"_ _12\"> </span>jest <span class=\"_ _12\"> </span>is<span class=\"_ _0\"></span>tnienie <span class=\"_ _12\"> </span>powi\u0105zania <span class=\"_ _12\"> </span>ekonomicznego <span class=\"_ _11\"> </span>p<span class=\"_ _0\"></span>omi\u0119dzy <span class=\"_ _12\"> </span>pozycj\u0105 <span class=\"_ _12\"> </span>zabezpieczan\u0105 <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>i<span class=\"_ _9\"></span><span class=\"ff4\">nstrumentem<span class=\"_ _1\"></span> </span></div><div class=\"t m0 x8 h10 y7fe ff5 fs4 fc0 sc0 ls0 ws0\">zabezpieczaj\u0105cym. <span class=\"_ _0\"></span>Wym\u00f3g <span class=\"_ _9\"></span>istni<span class=\"_ _1\"></span>enia <span class=\"_ _9\"></span>powi<span class=\"_ _1\"></span>\u0105zania <span class=\"_ _9\"></span>ekon<span class=\"_ _1\"></span>omicznego <span class=\"_ _0\"></span>oznacza, <span class=\"_ _9\"></span>\u017ce <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _9\"></span>instrumentu <span class=\"_ _0\"></span>zabezpieczaj\u0105ceg<span class=\"_ _1\"></span>o <span class=\"_ _9\"></span>oraz <span class=\"_ _0\"></span>pozycji <span class=\"_ _9\"></span>za<span class=\"_ _0\"></span><span class=\"ff4\">bezpieczanej <span class=\"_ _0\"></span>zasadniczo </span></div><div class=\"t m0 x8 h10 y838 ff5 fs4 fc0 sc0 ls0 ws0\">zmieniaj\u0105  si\u0119  przeciwstawnie  ze  wzg<span class=\"_ _0\"></span>l\u0119du  na  takie  samo <span class=\"_ _d\"> </span>ryz<span class=\"_ _1\"></span>yko.  Grupa  wyznacza  powi\u0105zanie  zabezpie<span class=\"_ _0\"></span>czaj\u0105ce,  je\u017celi  p<span class=\"_ _0\"></span>omi\u0119dzy  pozycj\u0105  zabezpieczan\u0105<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 h10 ya6f ff4 fs4 fc0 sc0 ls0 ws0\">a <span class=\"ff5\">instrumentem <span class=\"_ _5\"></span>zabezpieczaj\u0105cym <span class=\"_ _5\"></span>wyst\u0119puje <span class=\"_ _5\"></span>powi\u0105zanie <span class=\"_ _1\"></span>ekonomic<span class=\"_ _1\"></span>zne. Ws<span class=\"_ _1\"></span>ka\u017anik <span class=\"_ _5\"></span>zabezpieczenia <span class=\"_ _5\"></span>us<span class=\"_ _0\"></span>tanowi<span class=\"_ _1\"></span>onego <span class=\"_ _5\"></span>powi\u0105zania <span class=\"_ _1\"></span>zabezpieczaj\u0105ce<span class=\"_ _1\"></span>go <span class=\"_ _1\"></span>jest <span class=\"_ _5\"></span>ustanowiony </span></div><div class=\"t m0 x8 h10 y5c3 ff5 fs4 fc0 sc0 ls0 ws0\">w wysoko\u015bci zapew<span class=\"_ _1\"></span>niaj\u0105cej efektyw<span class=\"_ _1\"></span>no\u015b\u0107 powi\u0105zania ora<span class=\"_ _1\"></span>z jest sp\u00f3jny z rzeczywi<span class=\"_ _1\"></span>stym wolumenem z<span class=\"_ _1\"></span>abezpieczanej poz<span class=\"_ _1\"></span>ycji i instrumentu z<span class=\"_ _1\"></span>abezpieczaj\u0105ceg<span class=\"_ _1\"></span>o.<span class=\"ff4\"> </span></div><div class=\"t m0 x8 h10 ya70 ff5 fs4 fc0 sc0 ls0 ws0\">Efektywno\u015b\u0107 <span class=\"_ _b\"></span>zabezpiecze\u0144 <span class=\"_ _b\"></span>ustala <span class=\"_ _b\"> </span>si\u0119 <span class=\"_ _8\"> </span>z <span class=\"_ _b\"></span>chwil\u0105 <span class=\"_ _b\"> </span>powstania <span class=\"_ _8\"> </span>r<span class=\"_ _1\"></span>elacji <span class=\"_ _b\"> </span>zabezpieczaj\u0105cej,<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>n<span class=\"_ _0\"></span>a <span class=\"_ _b\"> </span>koniec <span class=\"_ _8\"> </span>ka\u017cd<span class=\"_ _1\"></span>ego <span class=\"_ _b\"> </span>kwarta\u0142u <span class=\"_ _8\"> </span>i <span class=\"_ _b\"></span>w <span class=\"_ _b\"> </span>przypadku <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>tw<span class=\"_ _0\"></span><span class=\"ff4\">ierdzenia <span class=\"_ _b\"> </span>istotnych <span class=\"_ _b\"> </span>zmian </span></div><div class=\"t m0 x8 h10 y8f2 ff4 fs4 fc0 sc0 ls0 ws0\">w <span class=\"ff5\">parametrach tran<span class=\"_ _1\"></span>sakcji lub strategii <span class=\"_ _1\"></span>zabezpieczenia. Gr<span class=\"_ _1\"></span>upa dokonuje ja<span class=\"_ _1\"></span>ko\u015bciowej lub ilo<span class=\"_ _1\"></span>\u015bciowej oceny efektywno\u015bci z<span class=\"_ _1\"></span>abezpieczenia.<span class=\"_ _1c\"> </span></span><span class=\"ff5\"> <span class=\"ff4\"> </span></span></div></div>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>Kwota  nies<span class=\"_ _1\"></span>kuteczno\u015bci <span class=\"_ _8\"> </span>powi\u0105zania  za<span class=\"_ _1\"></span>bezpieczaj\u0105cego <span class=\"_ _8\"> </span>jest  kalkul<span class=\"_ _1\"></span>owana,  je<span class=\"_ _1\"></span>\u017celi  zmia<span class=\"_ _1\"></span>ny  warto<span class=\"_ _1\"></span>\u015bci  (w <span class=\"_ _8\"> </span>warto\u015bci  bezwz<span class=\"_ _1\"></span>gl\u0119dnej) <span class=\"_ _8\"> </span>instrum<span class=\"_ _0\"></span>entu  zabezpieczaj\u0105ce<span class=\"_ _1\"></span>go w <span class=\"ff5\">okresie <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>omiaru <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rzekroc<span class=\"_ _1\"></span>z\u0105 <span class=\"_ _1\"></span>zmiany <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span>arto\u015bci <span class=\"_ _5\"></span>godzi<span class=\"_ _0\"></span>wej <span class=\"_ _1\"></span>(w <span class=\"_ _5\"></span>warto\u015bci bezw<span class=\"_ _1\"></span>zgl\u0119dnej) <span class=\"_ _5\"></span>pozycji <span class=\"_ _1\"></span>zabezpieczanej. <span class=\"_ _5\"></span>Kwota nie<span class=\"_ _1\"></span>skuteczno\u015bci <span class=\"_ _5\"></span>zostaje <span class=\"_ _1\"></span>odniesiona <span class=\"_ _1\"></span>do<span class=\"ff4\"> rachunku </span></span>wynik\u00f3w okresu, d<span class=\"_ _1\"></span>o kt\u00f3rego odn<span class=\"_ _1\"></span>osi si\u0119 pomiar skut<span class=\"_ _1\"></span>eczno\u015bci.<span class=\"ff4\"> </span>\u0179r\u00f3d\u0142ami <span class=\"_ _9\"></span>nieskuteczno\u015bci <span class=\"_ _9\"></span>dla <span class=\"_ _9\"></span>ryzyka <span class=\"_ _b\"></span>walutowego <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>ryzy<span class=\"_ _1\"></span>ka <span class=\"_ _9\"></span>zmian <span class=\"_ _b\"></span>cen <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _b\"></span>mo\u017c<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>by\u0107 <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>szczeg\u00f3<span class=\"_ _0\"></span>lno\u015bci <span class=\"_ _b\"></span>r\u00f3\u017cnica <span class=\"_ _9\"></span>pomi\u0119dzy <span class=\"_ _9\"></span>terminem <span class=\"_ _9\"></span>zapadalno\u015bci <span class=\"_ _9\"></span>instrumentu zabezpieczaj\u0105cego przypadaj\u0105cego <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>ostatni <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _9\"></span>roboc<span class=\"_ _1\"></span>zy <span class=\"_ _0\"></span>miesi\u0105ca, <span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>termina<span class=\"_ _1\"></span>mi <span class=\"_ _0\"></span>zapadalno\u015bci <span class=\"_ _0\"></span>pozycji <span class=\"_ _0\"></span>zabezpieczanej, <span class=\"_ _0\"></span>kt\u00f3ra <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>alizuje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _9\"></span>w k<span class=\"_ _0\"></span>olejnych d<span class=\"_ _0\"></span>niac<span class=\"_ _1\"></span>h miesi\u0105ca.<span class=\"ff4\"> </span>Grupa <span class=\"_ _9\"></span>zaprzestaje <span class=\"_ _9\"></span>stosowania <span class=\"_ _9\"></span>zas<span class=\"ff5\">ad <span class=\"_ _9\"></span>rachunkowo\u015bci <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>abezpiecze\u0144 <span class=\"_ _9\"></span>przep\u0142yw<span class=\"_ _1\"></span>\u00f3w <span class=\"_ _9\"></span>pieni\u0119\u017cnych, <span class=\"_ _9\"></span>je\u017celi <span class=\"_ _9\"></span>instrument <span class=\"_ _9\"></span>zabezpieczaj\u0105cy <span class=\"_ _9\"></span>wyga\u015bni<span class=\"_ _1\"></span>e, <span class=\"_ _9\"></span>zostanie <span class=\"_ _9\"></span>sprzedany, </span>rozwi\u0105zany <span class=\"_ _5\"></span>lub <span class=\"_ _1\"></span>zrealizowany <span class=\"_ _5\"></span>lub <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span>mianie <span class=\"_ _5\"></span>uleg\u0142 <span class=\"_ _1\"></span>cel <span class=\"_ _5\"></span>zarz\u0105dzania <span class=\"_ _1\"></span>ryzyki<span class=\"_ _1\"></span>em <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>la <span class=\"_ _5\"></span>danego <span class=\"_ _1\"></span>powi\u0105zania <span class=\"_ _5\"></span>albo, <span class=\"_ _1\"></span>je\u015bli <span class=\"_ _5\"></span>zabezpieczenie <span class=\"_ _5\"></span>przes<span class=\"_ _0\"></span>taje <span class=\"_ _1\"></span>spe\u0142nia\u0107<span class=\"ff4\"> <span class=\"_ _5\"></span><span class=\"ff5\">kryteria <span class=\"_ _1\"></span>rachunkow<span class=\"_ _1\"></span>o\u015bci<span class=\"_ _1\"></span> </span></span>zabezpiecze\u0144 doty<span class=\"_ _1\"></span>cz\u0105cych efektyw<span class=\"_ _1\"></span>no\u015bci oraz zaprzesta<span class=\"_ _1\"></span>no oczekiwa\u0107 realiz<span class=\"_ _1\"></span>acji planowanej <span class=\"_ _1\"></span>transakcji.<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-472": {
   "value": "ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>POCHODNE INST<span class=\"_ _1\"></span>RUMENTY <span class=\"_ _1\"></span>FINANSOWE Instrumenty po<span class=\"_ _1\"></span>chodne, <span class=\"_ _1\"></span>z kt\u00f3rych <span class=\"_ _1\"></span>korzysta Grupa <span class=\"_ _1\"></span>w c<span class=\"_ _1\"></span>elu zabezpiecz<span class=\"_ _1\"></span>enia si\u0119 pr<span class=\"_ _1\"></span>zed ry<span class=\"_ _1\"></span>zykiem zwi\u0105<span class=\"_ _1\"></span>zanym ze <span class=\"_ _1\"></span>zmianami k<span class=\"_ _1\"></span>urs\u00f3w walut, <span class=\"_ _1\"></span>t<span class=\"_ _0\"></span><span class=\"ff4\">o przede <span class=\"_ _1\"></span>wszystkim t<span class=\"_ _1\"></span>ransakcje </span>typu forward wal<span class=\"_ _1\"></span>utowy. Natomiast w c<span class=\"_ _1\"></span>elu zabezpiecze<span class=\"_ _1\"></span>nia si\u0119 przed ryz<span class=\"_ _1\"></span>yk<span class=\"_ _0\"></span>iem zwi<span class=\"_ _1\"></span>\u0105zanym ze zmianami <span class=\"_ _1\"></span>cen w\u0119gla Grup<span class=\"_ _1\"></span>a zawiera transakcj<span class=\"_ _1\"></span>e typu swap tow<span class=\"_ _1\"></span>arowy.<span class=\"ff4\"> </span>Fundusz <span class=\"_ _0\"></span>Inwestycyjny Zamkni\u0119ty <span class=\"_ _0\"></span>FIZ <span class=\"_ _0\"></span>wykorzystuje <span class=\"_ _0\"></span>instrumenty pochodne <span class=\"_ _0\"></span>zabezpieczaj\u0105ce <span class=\"_ _0\"></span>ryzyko <span class=\"_ _0\"></span>zmian <span class=\"_ _0\"></span>kurs\u00f3w <span class=\"_ _0\"></span>walutowych<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>zabe<span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>pieczaj\u0105ce zmiany <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>t\u00f3p procentowych. Instr<span class=\"_ _1\"></span>umenty te <span class=\"ff5\">zosta\u0142y <span class=\"_ _1\"></span>przedstawione w <span class=\"_ _1\"></span>Nocie 7.5.<span class=\"ff4\"> </span></span>Pochodne <span class=\"_ _9\"></span>instrumenty <span class=\"_ _9\"></span>finansowe <span class=\"_ _9\"></span>zalicza <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _b\"></span>do <span class=\"_ _9\"></span>aktyw\u00f3w/zobowi\u0105za\u0144<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>finansowych <span class=\"_ _b\"></span>wycenia<span class=\"_ _1\"></span>nych <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>warto\u015bci <span class=\"_ _9\"></span>godziwej <span class=\"_ _9\"></span>przez <span class=\"_ _9\"></span>wynik <span class=\"_ _b\"></span>fina<span class=\"_ _0\"></span>nsowy, <span class=\"_ _9\"></span>o <span class=\"_ _b\"></span>ile <span class=\"_ _9\"></span>nie <span class=\"_ _9\"></span>zosta\u0142y wyznaczone <span class=\"_ _b\"> </span>jako <span class=\"_ _8\"> </span>instru<span class=\"_ _1\"></span>menty <span class=\"_ _b\"> </span>zabezpieczaj\u0105ce. <span class=\"_ _b\"> </span>Pochodne <span class=\"_ _8\"> </span>i<span class=\"_ _1\"></span>nstrumenty <span class=\"_ _8\"> </span>finan<span class=\"_ _1\"></span>sowe <span class=\"_ _b\"> </span>u<span class=\"_ _0\"></span>jmuje <span class=\"_ _b\"></span>si\u0119 <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>warto\u015bci <span class=\"_ _8\"> </span>godziw<span class=\"_ _1\"></span>ej <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>dzie\u0144 <span class=\"_ _b\"> </span>zawarcia <span class=\"_ _b\"> </span>kontraktu, <span class=\"_ _8\"> </span>a <span class=\"_ _b\"> </span>nast\u0119pnie przeszacowuje d<span class=\"_ _1\"></span>o warto\u015bci god<span class=\"_ _1\"></span>ziwej na ka\u017cdy d<span class=\"_ _1\"></span>zie\u0144 ko\u0144cz\u0105cy o<span class=\"_ _1\"></span>kres sprawo<span class=\"_ _1\"></span>zdawczy. Pocho<span class=\"_ _1\"></span>dne instrumenty fi<span class=\"_ _1\"></span>nansowe wy<span class=\"_ _1\"></span>kazuje si\u0119 jako aktywa, gdy ic<span class=\"_ _1\"></span>h warto\u015b\u0107<span class=\"_ _1\"></span> jest dodat<span class=\"_ _1\"></span>n<span class=\"ff5\">ia, i <span class=\"_ _1\"></span>jako <span class=\"_ _1\"></span>zobowi\u0105zani<span class=\"_ _1\"></span>a \u2013<span class=\"ff4\"> <span class=\"_ _1\"></span><span class=\"ff5\">gdy i<span class=\"_ _1\"></span>ch wart<span class=\"_ _1\"></span>o\u015b\u0107 je<span class=\"_ _1\"></span>st ujemna, <span class=\"_ _5\"></span>a<span class=\"_ _0\"></span><span class=\"ff4\"> </span>zysk lu<span class=\"_ _1\"></span>b strat\u0119 <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>wyceny in<span class=\"_ _1\"></span>strument\u00f3w <span class=\"_ _1\"></span>ujmuje <span class=\"_ _1\"></span>si\u0119 <span class=\"_ _1\"></span>niezw\u0142ocznie <span class=\"_ _1\"></span>w<span class=\"ff4\"> </span>wyniku fina<span class=\"_ _1\"></span>nsowym (<span class=\"_ _1\"></span>pozosta\u0142e<span class=\"_ _1\"></span> </span></span></span>zyski/(straty)-netto).<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-473": {
   "value": "RACHUNKOWO<span class=\"_ _1\"></span>\u015a\u0106 ZABEZPI<span class=\"_ _1\"></span>ECZE\u0143<span class=\"ffa\"> </span>Grupa <span class=\"_ _1\"></span>stosuje <span class=\"_ _5\"></span>rachunkowo\u015b\u0107 <span class=\"_ _1\"></span>zabezpiecze\u0144 <span class=\"_ _5\"></span>dla zabe<span class=\"_ _1\"></span>zpieczenia pr<span class=\"_ _1\"></span>zep\u0142yw\u00f3w <span class=\"_ _5\"></span>pieni\u0119\u017cnych. C<span class=\"_ _1\"></span>elem <span class=\"_ _1\"></span>stosowania <span class=\"_ _5\"></span>rachunkowo\u015bci <span class=\"_ _1\"></span>zabezpie<span class=\"_ _1\"></span>cze\u0144 <span class=\"_ _1\"></span>przep\u0142yw\u00f3w <span class=\"_ _5\"></span>pieni\u0119\u017cnych jest <span class=\"_ _8\"> </span>zabezpieczenie <span class=\"_ _b\"> </span>przed <span class=\"_ _8\"> </span>zagro\u017ceniem <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>mienno\u015bci\u0105 <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>rzep\u0142yw\u00f3w <span class=\"_ _b\"> </span>pieni\u0119\u017cnych, <span class=\"_ _8\"> </span>kt\u00f3re <span class=\"_ _8\"> </span>przypis<span class=\"_ _1\"></span>a\u0107 <span class=\"_ _8\"> </span>mo\u017cna <span class=\"_ _8\"> </span>konkret<span class=\"_ _1\"></span>nemu <span class=\"_ _8\"> </span>rodzajowi <span class=\"_ _b\"> </span>ryzyka  zwi\u0105zanemu <span class=\"_ _8\"> </span>z<span class=\"ff4\"> </span>uj\u0119tym<span class=\"_ _1\"></span> sk\u0142adnikiem <span class=\"_ _b\"> </span>aktyw\u00f3w <span class=\"_ _8\"> </span>lu<span class=\"_ _1\"></span>b <span class=\"_ _8\"> </span>zobo<span class=\"_ _1\"></span>wi\u0105zaniem <span class=\"_ _b\"></span>lub <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>wysoce <span class=\"_ _8\"> </span>prawdopo<span class=\"_ _1\"></span>dobn\u0105 <span class=\"_ _b\"> </span>planowan\u0105 <span class=\"_ _8\"> </span>tran<span class=\"_ _1\"></span>sakcj\u0105 <span class=\"_ _8\"> </span>i <span class=\"_ _b\"></span>kt\u00f3re <span class=\"_ _b\"> </span>mog\u0142oby <span class=\"_ _8\"> </span>wp\u0142y<span class=\"_ _1\"></span>wa\u0107 <span class=\"_ _b\"> </span>na<span class=\"_ _9\"></span><span class=\"ff4\"> wy<span class=\"_ _1\"></span>nik <span class=\"_ _8\"> </span>fina<span class=\"_ _1\"></span>nsowy. <span class=\"_ _b\"> </span>Grupa <span class=\"_ _8\"> </span>stosuj<span class=\"_ _1\"></span>e </span>rachunkowo\u015b\u0107 <span class=\"_ _9\"></span>zabezpiecze\u0144 <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>rzep\u0142yw\u00f3w<span class=\"_ _1\"></span> <span class=\"_ _b\"></span>pieni\u0119\u017cnych <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>zakresie <span class=\"_ _b\"></span>ryzyka <span class=\"_ _9\"></span>walutowego <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>ryzyka <span class=\"_ _9\"></span>zmian <span class=\"_ _b\"></span>cen <span class=\"_ _b\"></span>w\u0119gla. <span class=\"_ _b\"></span>Instr<span class=\"_ _1\"></span>umentami <span class=\"_ _9\"></span>zabezpi<span class=\"_ _0\"></span><span class=\"ff4 ls5\">ec</span>zaj\u0105cymi <span class=\"_ _b\"></span>mog\u0105 <span class=\"_ _9\"></span>by\u0107 instrumenty <span class=\"_ _d\"> </span>pochodne  o<span class=\"_ _0\"></span>raz <span class=\"_ _d\"> </span>kredyty <span class=\"_ _d\"> </span>i <span class=\"_ _d\"> </span>po\u017cyczki <span class=\"_ _d\"> </span>w <span class=\"_ _d\"> </span>wal<span class=\"_ _1\"></span>ucie <span class=\"_ _d\"> </span>obcej. <span class=\"_ _d\"> </span>Szczeg\u00f3\u0142y  dotycz\u0105cej <span class=\"_ _d\"> </span>stosowanej <span class=\"_ _d\"> </span>rachunkowo\u015bci  zabezpiecze\u0144 <span class=\"_ _d\"> </span>zost<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>\u0142y <span class=\"_ _d\"> </span>przedsta<span class=\"_ _1\"></span>wione w Nocie 9.5.1.<span class=\"_ _1\"></span> Zyski <span class=\"_ _9\"></span>lub <span class=\"_ _b\"> </span>straty <span class=\"_ _b\"></span>wynikaj\u0105ce <span class=\"_ _9\"></span>ze <span class=\"_ _b\"></span>zmiany <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _b\"></span>godziwej <span class=\"_ _9\"></span>instrumentu <span class=\"_ _b\"></span>zabezpiecz<span class=\"_ _1\"></span>aj<span class=\"_ _0\"></span>\u0105cego <span class=\"_ _b\"></span>przep\u0142yw<span class=\"_ _1\"></span>y <span class=\"_ _b\"></span>pieni\u0119\u017cne <span class=\"_ _9\"></span>ujmowane <span class=\"_ _b\"></span>s\u0105 <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span><span class=\"ff4\"> </span>innych <span class=\"_ _b\"></span>ca\u0142kowityc<span class=\"_ _1\"></span>h <span class=\"_ _b\"></span>dochodach<span class=\"_ _1\"></span> w <span class=\"ff5\">cz\u0119\u015bci stanowi\u0105cej efektywne zabezpieczenie, natomi<span class=\"_ _1\"></span>ast nieefektywna cz\u0119\u015b\u0107 zabezpieczenia odnoszona jest do wyniku finansowego<span class=\"_ _9\"></span><span class=\"ff4\"> </span>bie\u017c\u0105ceg<span class=\"_ _1\"></span>o okresu. Cz\u0119\u015b\u0107 </span>efektywna uj\u0119t<span class=\"_ _1\"></span>a w in<span class=\"_ _1\"></span>nych ca\u0142<span class=\"_ _1\"></span>kowitych docho<span class=\"_ _1\"></span>dach jest <span class=\"_ _1\"></span>odnoszona n<span class=\"_ _1\"></span>a wyni<span class=\"_ _1\"></span>k finansow<span class=\"_ _1\"></span>y w t<span class=\"_ _1\"></span>akich sam<span class=\"_ _1\"></span>ych okresac<span class=\"_ _1\"></span>h, w <span class=\"_ _1\"></span>jakich po<span class=\"_ _1\"></span>zycja zabezpi<span class=\"_ _1\"></span>eczana <span class=\"_ _1\"></span>wp\u0142ywa na<span class=\"ff4\"> wynik </span>finansowy. Podstaw\u0105 <span class=\"_ _12\"> </span>oceny, <span class=\"_ _12\"> </span>czy <span class=\"_ _12\"> </span>z<span class=\"_ _0\"></span>abezpieczenie<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>jest <span class=\"_ _10\"> </span>efektyw<span class=\"_ _1\"></span>ne, <span class=\"_ _12\"> </span>jest <span class=\"_ _12\"> </span>is<span class=\"_ _0\"></span>tnienie <span class=\"_ _12\"> </span>powi\u0105zania <span class=\"_ _12\"> </span>ekonomicznego <span class=\"_ _11\"> </span>p<span class=\"_ _0\"></span>omi\u0119dzy <span class=\"_ _12\"> </span>pozycj\u0105 <span class=\"_ _12\"> </span>zabezpieczan\u0105 <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>i<span class=\"_ _9\"></span><span class=\"ff4\">nstrumentem<span class=\"_ _1\"></span> </span>zabezpieczaj\u0105cym. <span class=\"_ _0\"></span>Wym\u00f3g <span class=\"_ _9\"></span>istni<span class=\"_ _1\"></span>enia <span class=\"_ _9\"></span>powi<span class=\"_ _1\"></span>\u0105zania <span class=\"_ _9\"></span>ekon<span class=\"_ _1\"></span>omicznego <span class=\"_ _0\"></span>oznacza, <span class=\"_ _9\"></span>\u017ce <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _9\"></span>instrumentu <span class=\"_ _0\"></span>zabezpieczaj\u0105ceg<span class=\"_ _1\"></span>o <span class=\"_ _9\"></span>oraz <span class=\"_ _0\"></span>pozycji <span class=\"_ _9\"></span>za<span class=\"_ _0\"></span><span class=\"ff4\">bezpieczanej <span class=\"_ _0\"></span>zasadniczo </span>zmieniaj\u0105  si\u0119  przeciwstawnie  ze  wzg<span class=\"_ _0\"></span>l\u0119du  na  takie  samo <span class=\"_ _d\"> </span>ryz<span class=\"_ _1\"></span>yko.  Grupa  wyznacza  powi\u0105zanie  zabezpie<span class=\"_ _0\"></span>czaj\u0105ce,  je\u017celi  p<span class=\"_ _0\"></span>omi\u0119dzy  pozycj\u0105  zabezpieczan\u0105<span class=\"_ _1\"></span> a <span class=\"ff5\">instrumentem <span class=\"_ _5\"></span>zabezpieczaj\u0105cym <span class=\"_ _5\"></span>wyst\u0119puje <span class=\"_ _5\"></span>powi\u0105zanie <span class=\"_ _1\"></span>ekonomic<span class=\"_ _1\"></span>zne. Ws<span class=\"_ _1\"></span>ka\u017anik <span class=\"_ _5\"></span>zabezpieczenia <span class=\"_ _5\"></span>us<span class=\"_ _0\"></span>tanowi<span class=\"_ _1\"></span>onego <span class=\"_ _5\"></span>powi\u0105zania <span class=\"_ _1\"></span>zabezpieczaj\u0105ce<span class=\"_ _1\"></span>go <span class=\"_ _1\"></span>jest <span class=\"_ _5\"></span>ustanowiony </span>w wysoko\u015bci zapew<span class=\"_ _1\"></span>niaj\u0105cej efektyw<span class=\"_ _1\"></span>no\u015b\u0107 powi\u0105zania ora<span class=\"_ _1\"></span>z jest sp\u00f3jny z rzeczywi<span class=\"_ _1\"></span>stym wolumenem z<span class=\"_ _1\"></span>abezpieczanej poz<span class=\"_ _1\"></span>ycji i instrumentu z<span class=\"_ _1\"></span>abezpieczaj\u0105ceg<span class=\"_ _1\"></span>o.<span class=\"ff4\"> </span>Efektywno\u015b\u0107 <span class=\"_ _b\"></span>zabezpiecze\u0144 <span class=\"_ _b\"></span>ustala <span class=\"_ _b\"> </span>si\u0119 <span class=\"_ _8\"> </span>z <span class=\"_ _b\"></span>chwil\u0105 <span class=\"_ _b\"> </span>powstania <span class=\"_ _8\"> </span>r<span class=\"_ _1\"></span>elacji <span class=\"_ _b\"> </span>zabezpieczaj\u0105cej,<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>n<span class=\"_ _0\"></span>a <span class=\"_ _b\"> </span>koniec <span class=\"_ _8\"> </span>ka\u017cd<span class=\"_ _1\"></span>ego <span class=\"_ _b\"> </span>kwarta\u0142u <span class=\"_ _8\"> </span>i <span class=\"_ _b\"></span>w <span class=\"_ _b\"> </span>przypadku <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>tw<span class=\"_ _0\"></span><span class=\"ff4\">ierdzenia <span class=\"_ _b\"> </span>istotnych <span class=\"_ _b\"> </span>zmian </span>w <span class=\"ff5\">parametrach tran<span class=\"_ _1\"></span>sakcji lub strategii <span class=\"_ _1\"></span>zabezpieczenia. Gr<span class=\"_ _1\"></span>upa dokonuje ja<span class=\"_ _1\"></span>ko\u015bciowej lub ilo<span class=\"_ _1\"></span>\u015bciowej oceny efektywno\u015bci z<span class=\"_ _1\"></span>abezpieczenia.<span class=\"_ _1c\"> </span></span>ISTOTNE ZASA<span class=\"_ _1\"></span>DY RACHUNKO<span class=\"_ _1\"></span>WO\u015aCI<span class=\"ff2\"> </span>Kwota  nies<span class=\"_ _1\"></span>kuteczno\u015bci <span class=\"_ _8\"> </span>powi\u0105zania  za<span class=\"_ _1\"></span>bezpieczaj\u0105cego <span class=\"_ _8\"> </span>jest  kalkul<span class=\"_ _1\"></span>owana,  je<span class=\"_ _1\"></span>\u017celi  zmia<span class=\"_ _1\"></span>ny  warto<span class=\"_ _1\"></span>\u015bci  (w <span class=\"_ _8\"> </span>warto\u015bci  bezwz<span class=\"_ _1\"></span>gl\u0119dnej) <span class=\"_ _8\"> </span>instrum<span class=\"_ _0\"></span>entu  zabezpieczaj\u0105ce<span class=\"_ _1\"></span>go w <span class=\"ff5\">okresie <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>omiaru <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>rzekroc<span class=\"_ _1\"></span>z\u0105 <span class=\"_ _1\"></span>zmiany <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span>arto\u015bci <span class=\"_ _5\"></span>godzi<span class=\"_ _0\"></span>wej <span class=\"_ _1\"></span>(w <span class=\"_ _5\"></span>warto\u015bci bezw<span class=\"_ _1\"></span>zgl\u0119dnej) <span class=\"_ _5\"></span>pozycji <span class=\"_ _1\"></span>zabezpieczanej. <span class=\"_ _5\"></span>Kwota nie<span class=\"_ _1\"></span>skuteczno\u015bci <span class=\"_ _5\"></span>zostaje <span class=\"_ _1\"></span>odniesiona <span class=\"_ _1\"></span>do<span class=\"ff4\"> rachunku </span></span>wynik\u00f3w okresu, d<span class=\"_ _1\"></span>o kt\u00f3rego odn<span class=\"_ _1\"></span>osi si\u0119 pomiar skut<span class=\"_ _1\"></span>eczno\u015bci.<span class=\"ff4\"> </span>\u0179r\u00f3d\u0142ami <span class=\"_ _9\"></span>nieskuteczno\u015bci <span class=\"_ _9\"></span>dla <span class=\"_ _9\"></span>ryzyka <span class=\"_ _b\"></span>walutowego <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>ryzy<span class=\"_ _1\"></span>ka <span class=\"_ _9\"></span>zmian <span class=\"_ _b\"></span>cen <span class=\"_ _9\"></span>w\u0119gla <span class=\"_ _b\"></span>mo\u017c<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>by\u0107 <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>szczeg\u00f3<span class=\"_ _0\"></span>lno\u015bci <span class=\"_ _b\"></span>r\u00f3\u017cnica <span class=\"_ _9\"></span>pomi\u0119dzy <span class=\"_ _9\"></span>terminem <span class=\"_ _9\"></span>zapadalno\u015bci <span class=\"_ _9\"></span>instrumentu zabezpieczaj\u0105cego przypadaj\u0105cego <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>ostatni <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _9\"></span>roboc<span class=\"_ _1\"></span>zy <span class=\"_ _0\"></span>miesi\u0105ca, <span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>termina<span class=\"_ _1\"></span>mi <span class=\"_ _0\"></span>zapadalno\u015bci <span class=\"_ _0\"></span>pozycji <span class=\"_ _0\"></span>zabezpieczanej, <span class=\"_ _0\"></span>kt\u00f3ra <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>alizuje <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _9\"></span>w k<span class=\"_ _0\"></span>olejnych d<span class=\"_ _0\"></span>niac<span class=\"_ _1\"></span>h miesi\u0105ca.<span class=\"ff4\"> </span>Grupa <span class=\"_ _9\"></span>zaprzestaje <span class=\"_ _9\"></span>stosowania <span class=\"_ _9\"></span>zas<span class=\"ff5\">ad <span class=\"_ _9\"></span>rachunkowo\u015bci <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>abezpiecze\u0144 <span class=\"_ _9\"></span>przep\u0142yw<span class=\"_ _1\"></span>\u00f3w <span class=\"_ _9\"></span>pieni\u0119\u017cnych, <span class=\"_ _9\"></span>je\u017celi <span class=\"_ _9\"></span>instrument <span class=\"_ _9\"></span>zabezpieczaj\u0105cy <span class=\"_ _9\"></span>wyga\u015bni<span class=\"_ _1\"></span>e, <span class=\"_ _9\"></span>zostanie <span class=\"_ _9\"></span>sprzedany, </span>rozwi\u0105zany <span class=\"_ _5\"></span>lub <span class=\"_ _1\"></span>zrealizowany <span class=\"_ _5\"></span>lub <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span>mianie <span class=\"_ _5\"></span>uleg\u0142 <span class=\"_ _1\"></span>cel <span class=\"_ _5\"></span>zarz\u0105dzania <span class=\"_ _1\"></span>ryzyki<span class=\"_ _1\"></span>em <span class=\"_ _5\"></span>d<span class=\"_ _0\"></span>la <span class=\"_ _5\"></span>danego <span class=\"_ _1\"></span>powi\u0105zania <span class=\"_ _5\"></span>albo, <span class=\"_ _1\"></span>je\u015bli <span class=\"_ _5\"></span>zabezpieczenie <span class=\"_ _5\"></span>przes<span class=\"_ _0\"></span>taje <span class=\"_ _1\"></span>spe\u0142nia\u0107<span class=\"ff4\"> <span class=\"_ _5\"></span><span class=\"ff5\">kryteria <span class=\"_ _1\"></span>rachunkow<span class=\"_ _1\"></span>o\u015bci<span class=\"_ _1\"></span> </span></span>zabezpiecze\u0144 doty<span class=\"_ _1\"></span>cz\u0105cych efektyw<span class=\"_ _1\"></span>no\u015bci oraz zaprzesta<span class=\"_ _1\"></span>no oczekiwa\u0107 realiz<span class=\"_ _1\"></span>acji planowanej <span class=\"_ _1\"></span>transakcji.<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "<div class=\"c w8 h4 gs11b6\"><div class=\"t m0 x53 h3 y968 ff1 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 h45 yad3 ff2 fs7 fc2 sc0 ls8 ws0\">9.5.<span class=\"ffb ls0\"> <span class=\"ff3\">ZARZ\u0104DZANIE RYZYKIEM FIN<span class=\"_ _0\"></span>ANSOWYM<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x8 h3 yad4 ff7 fs1 fc0 sc0 ls0 ws0\">Podstawowymi <span class=\"_ _0\"></span>celami <span class=\"_ _9\"></span>zarz\u0105dzania <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>yzykiem <span class=\"_ _0\"></span>finansowym <span class=\"_ _9\"></span>s\u0105: <span class=\"_ _0\"></span>zwi\u0119kszenie <span class=\"_ _9\"></span>prawdopodobie\u0144stwa <span class=\"_ _0\"></span>realizacji <span class=\"_ _9\"></span>cel\u00f3w <span class=\"_ _0\"></span>bud\u017cetowych <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>strateg<span class=\"_ _9\"></span><span class=\"ff1\">icznych, </span></div><div class=\"t m0 x8 h3 yad5 ff7 fs1 fc0 sc0 ls0 ws0\">maksymalizacja <span class=\"_ _b\"> </span>dodatnich <span class=\"_ _b\"> </span>pr<span class=\"_ _0\"></span>zep\u0142yw\u00f3w <span class=\"_ _9\"></span>pieni<span class=\"_ _0\"></span>\u0119\u017cnych <span class=\"_ _b\"></span>i <span class=\"_ _8\"> </span>ograniczenie <span class=\"_ _b\"></span>ich <span class=\"_ _b\"></span>zmienno\u015bci, <span class=\"_ _b\"></span>utrzymanie <span class=\"_ _8\"> </span>k<span class=\"_ _0\"></span>r\u00f3tkoterminowej <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>d\u0142ugoterminowej <span class=\"_ _b\"></span>p\u0142ynno\u015bci </div><div class=\"t m0 x8 h3 yad6 ff7 fs1 fc0 sc0 ls0 ws0\">finansowej, wspieranie proces\u00f3w operacyjnych, inwestycyjnych i finansowych oraz budowanie warto\u015bci firmy w d\u0142ugim okresie cza<span class=\"_ _0\"></span><span class=\"ff1\">su. </span></div><div class=\"t m0 x8 h3 yad7 ff7 fs1 fc0 sc0 ls0 ws0\">Poza <span class=\"_ _0\"></span>om\u00f3wionymi <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>niniejszym <span class=\"_ _9\"></span>skonsolidowanym <span class=\"_ _0\"></span>sprawozdaniu <span class=\"_ _9\"></span>finansowym <span class=\"_ _0\"></span>ryzykami <span class=\"_ _9\"></span>o<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"lsf\">ch</span>arakterze <span class=\"_ _0\"></span>finansowym, <span class=\"_ _0\"></span>Gr<span class=\"_ _0\"></span>upa <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>toku <span class=\"_ _0\"></span>prowadzonej<span class=\"_ _0\"></span> </span></div><div class=\"t m0 x8 h3 yad8 ff7 fs1 fc0 sc0 ls0 ws0\">dzia\u0142alno\u015bci <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>nara\u017cona na <span class=\"_ _0\"></span>ryzyka <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>charakterze <span class=\"_ _0\"></span>niefinansowym. <span class=\"_ _0\"></span>Czynniki <span class=\"_ _0\"></span>ryzyka <span class=\"_ _0\"></span>o charakter<span class=\"_ _0\"></span>ze niefinansowym <span class=\"_ _0\"></span>zosta\u0142y <span class=\"_ _0\"></span>szczeg\u00f3<span class=\"_ _9\"></span>\u0142owo opisane </div><div class=\"t m0 x8 h3 y646 ff1 fs1 fc0 sc0 ls0 ws0\">w <span class=\"_ _d\"> </span>Punkcie <span class=\"_ _d\"> </span>4.2. <span class=\"_ _d\"> </span><span class=\"ff5\">Spr<span class=\"_ _0\"></span>awozdania <span class=\"_ _d\"> </span>Zarz\u0105du <span class=\"_ _d\"> </span>z <span class=\"_ _d\"> </span>dzia\u0142al<span class=\"_ _0\"></span>no\u015bci <span class=\"_ _d\"> </span>Jastrz\u0119bskiej <span class=\"_ _d\"> </span>Sp\u00f3\u0142ki<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _f\"> </span></span>W\u0119glowej  S.A. <span class=\"_ _d\"> </span>oraz <span class=\"_ _f\"> </span>Grupy <span class=\"_ _d\"> </span>Kapita\u0142owej <span class=\"_ _d\"> </span>Jastrz\u0119bskiej <span class=\"_ _f\"> </span>Sp\u00f3\u0142ki<span class=\"_ _1\"></span> </span></div><div class=\"t m0 x8 h3 yad9 ff5 fs1 fc0 sc0 ls0 ws0\">W\u0119glowej<span class=\"ff4\"> </span>S.A. za rok obrotowy zako\u0144czony 31 grudnia 2023<span class=\"ff4\"> roku.<span class=\"ff1\"> </span></span></div><div class=\"t m0 x8 h54 y8a0 ff2 fs1 fc0 sc0 ls0 ws0\">9.5.1.<span class=\"ffb\"> </span>CZYNNIKI RYZYKA FINANSOWEGO </div><div class=\"t m0 x8 h54 y93b ff7 fs1 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wyniku <span class=\"_ _0\"></span>prow<span class=\"_ _0\"></span>adzenia <span class=\"_ _0\"></span>dzia\u0142alno\u015bci <span class=\"_ _0\"></span>nar<span class=\"_ _0\"></span>a\u017cona j<span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>nast\u0119puj\u0105ce r<span class=\"_ _0\"></span>yzyka <span class=\"_ _0\"></span>finansowe: <span class=\"_ _9\"></span><span class=\"ff2\">ryzyko <span class=\"_ _0\"></span>rynkowe <span class=\"_ _9\"></span>(w <span class=\"_ _0\"></span>tym:<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ryzyko <span class=\"_ _0\"></span>cenowe, <span class=\"_ _0\"></span>ryzyko </span></div><div class=\"t m0 x8 h54 yada ff3 fs1 fc0 sc0 ls0 ws0\">zmiany kurs\u00f3w walut oraz ryzyko zmiany przep\u0142yw\u00f3w pieni\u0119\u017cnych w<span class=\"ff2\"> </span>wyniku zmian st\u00f3p procentowych),<span class=\"_ _1\"></span> <span class=\"ff2\">ryzyko kredytowe oraz<span class=\"_ _0\"></span> ryzyko </span></div><div class=\"t m0 x8 h54 y552 ff3 fs1 fc0 sc0 ls0 ws0\">utraty p\u0142ynno\u015bci<span class=\"ff1\">. </span></div></div><div class=\"c wb8 h124 gs11b7\"><div class=\"t m0 xf6 h17 ya0 ff2 fs4 fc0 sc0 ls0 ws0\">Rodzaj ryzyka </div></div><div class=\"c wb9 h124 gs11b8\"><div class=\"t m0 x5e h17 ya0 ff2 fs4 fc0 sc0 ls0 ws0\">Wycena </div></div><div class=\"c w1ad h124 gs11b9\"><div class=\"t m0 x6b h17 ya0 ff3 fs4 fc0 sc0 ls0 ws0\">Zarz\u0105dzanie ryzy<span class=\"_ _1\"></span>kiem / wdro\u017cone i<span class=\"_ _1\"></span>nstrumenty<span class=\"ff2\"> </span></div></div><div class=\"c w5d hc5 gs11ba\"><div class=\"t m0 x4 h125 y28b ff2 fsc fc0 sc0 ls0 ws0\">Ryzyko cen<span class=\"_ _1\"></span>owe </div></div><div class=\"c wb8 h126 gs11bb\"><div class=\"t m0 x4 h127 yadc ff7 fsc fc0 sc0 ls0 ws0\">Kontrakty <span class=\"_ _1\"></span>handl<span class=\"_ _1\"></span>owe <span class=\"_ _1\"></span>zwi\u0105zane <span class=\"_ _1\"></span>ze <span class=\"_ _1\"></span>sprzed<span class=\"_ _1\"></span>a\u017c\u0105 <span class=\"_ _1\"></span>w\u0119gla <span class=\"_ _1\"></span>koksow<span class=\"_ _1\"></span>ego, <span class=\"_ _1\"></span>kt\u00f3rego <span class=\"_ _1\"></span>cena </div><div class=\"t m0 x4 h127 yadd ff7 fsc fc0 sc0 ls0 ws0\">pozostaje <span class=\"_ _8\"> </span>powi\u0105zana <span class=\"_ _8\"> </span>z<span class=\"ff1\"> kwotowan<span class=\"_ _1\"></span>iami  t<span class=\"_ _1\"></span>ego <span class=\"_ _8\"> </span>surowca  n<span class=\"_ _1\"></span>a  rynku <span class=\"_ _8\"> </span>globa<span class=\"_ _1\"></span>lnym </span></div><div class=\"t m0 x4 h127 yade ff7 fsc fc0 sc0 ls0 ws0\">(JSW <span class=\"_ _18\"> </span>opiera <span class=\"_ _18\"> </span>ceny <span class=\"_ _14\"> </span>na <span class=\"_ _18\"> </span>no<span class=\"_ _0\"></span>towa<span class=\"_ _1\"></span>niach <span class=\"_ _18\"> </span>w\u0119gli <span class=\"_ _18\"> </span>austr<span class=\"_ _1\"></span>alijskich, <span class=\"_ _18\"> </span>b\u0119d\u0105<span class=\"_ _1\"></span>cych </div><div class=\"t m0 x4 h127 yadf ff7 fsc fc0 sc0 ls0 ws0\">wyznacznik<span class=\"_ _1\"></span>iem <span class=\"_ _f\"> </span>cen <span class=\"_ _d\"> </span>\u015bwiatowych) <span class=\"_ _f\"> </span>oraz <span class=\"_ _d\"> </span>sprzeda\u017c\u0105 <span class=\"_ _d\"> </span>koksu <span class=\"_ _f\"> </span>(kt\u00f3<span class=\"ff1\">rego <span class=\"_ _f\"> </span>ceny </span></div><div class=\"t m0 x4 h127 yae0 ff7 fsc fc0 sc0 ls0 ws0\">wynikaj\u0105 z bi<span class=\"_ _1\"></span>e\u017c\u0105cych uwar<span class=\"_ _1\"></span>unkowa\u0144 <span class=\"_ _1\"></span>rynkowy<span class=\"_ _1\"></span>ch).<span class=\"ff1\"> </span></div><div class=\"t m0 x4 h127 ya88 ff7 fsc fc0 sc0 ls0 ws0\">Inwestycje <span class=\"_ _b\"> </span>w <span class=\"_ _b\"> </span>portfel <span class=\"_ _b\"> </span>aktyw\u00f3w <span class=\"_ _b\"> </span>F<span class=\"_ _0\"></span>IZ <span class=\"_ _b\"> </span>nara\u017cone <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>ryz<span class=\"_ _1\"></span>yko <span class=\"_ _b\"> </span>cenowe <span class=\"_ _b\"> </span>w <span class=\"_ _8\"> </span>wynik<span class=\"_ _1\"></span>u </div><div class=\"t m0 x4 h127 yae1 ff7 fsc fc0 sc0 ls0 ws0\">zmiany ratingu <span class=\"_ _0\"></span>emitenta <span class=\"_ _0\"></span>papier\u00f3w warto\u015bciowych (g\u0142ownie <span class=\"_ _0\"></span>Skarbu Pa\u0144stwa </div><div class=\"t m0 x4 h127 yf8 ff1 fsc fc0 sc0 ls0 ws0\">i Banku Gosp<span class=\"_ _1\"></span>odarstwa Kra<span class=\"_ _1\"></span>jowego) </div></div><div class=\"c wb9 h126 gs11bc\"><div class=\"t m0 x27 h127 yade ff7 fsc fc0 sc0 ls0 ws0\">Prognozy prze<span class=\"_ _1\"></span>p\u0142yw\u00f3w </div><div class=\"t m0 x4a h127 yadf ff7 fsc fc0 sc0 ls0 ws0\">pieni\u0119\u017cnych.<span class=\"ff1\"> </span></div><div class=\"t m0 x6b h127 y529 ff7 fsc fc0 sc0 ls0 ws0\">Analiza wra\u017c<span class=\"_ _1\"></span>liwo\u015bci/ </div><div class=\"t m0 x14 h127 yae2 ff1 fsc fc0 sc0 ls0 ws0\">scenariuszow<span class=\"_ _1\"></span>a </div></div><div class=\"c w1ad h126 gs11bd\"><div class=\"t m0 x4 h127 yae3 ff1 fsc fc0 sc0 ls0 ws0\">Instrumenty p<span class=\"_ _1\"></span>ochodne <span class=\"ff7\">\u2013</span> sw<span class=\"_ _1\"></span>ap towarowy <span class=\"_ _1\"></span> </div><div class=\"t m0 x4 h127 y4dd ff1 fsc fc0 sc0 ls0 ws0\">Zgodnie  z<span class=\"ff4\">  <span class=\"ff5\">Pol<span class=\"_ _0\"></span>ityk\u0105  i <span class=\"_ _e\"> </span>p<span class=\"_ _0\"></span>roced<span class=\"_ _1\"></span>ur\u0105  zarz\u0105dzania  ryzykiem  cen </span></span></div><div class=\"t m0 x4 h127 yae4 ff5 fsc fc0 sc0 ls0 ws0\">w\u0119gla koksowe<span class=\"_ _1\"></span>go JSW S<span class=\"_ _1\"></span>.A<span class=\"ff1\">. </span></div></div><div class=\"c w5d h128 gs11be\"><div class=\"t m0 x4 h125 y11c ff3 fsc fc0 sc0 ls0 ws0\">Ryzyko zmia<span class=\"_ _1\"></span>n kurs\u00f3w w<span class=\"_ _1\"></span>alut<span class=\"ff2\"> </span></div></div><div class=\"c wb8 h129 gs11bf\"><div class=\"t m0 x4 h127 yae7 ff7 fsc fc0 sc0 ls0 ws0\">Planowana, <span class=\"_ _11\"> </span>zakontraktowana <span class=\"_ _11\"> </span>sprzeda\u017c <span class=\"_ _12\"> </span>produkt\u00f3w, <span class=\"_ _11\"> </span>kt\u00f3rych <span class=\"_ _10\"> </span>c<span class=\"_ _1\"></span>ena <span class=\"_ _12\"> </span>jest </div><div class=\"t m0 x4 h127 yae8 ff7 fsc fc0 sc0 ls0 ws0\">indeksowan<span class=\"_ _1\"></span>a lub denom<span class=\"_ _1\"></span>inowana w <span class=\"_ _1\"></span>walucie i<span class=\"_ _1\"></span>nnej ni\u017c PLN. <span class=\"ff1\"> </span></div><div class=\"t m0 x4 h127 yae9 ff7 fsc fc0 sc0 ls0 ws0\">Uj\u0119te <span class=\"_ _1\"></span>aktywa <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>nsowe <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>zobow<span class=\"_ _1\"></span>i\u0105zania <span class=\"_ _5\"></span>wyra\u017cone <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>walutach <span class=\"_ _5\"></span>innych n<span class=\"_ _1\"></span>i\u017c<span class=\"_ _0\"></span><span class=\"ff1\"> PLN  <span class=\"_ _1\"></span> </span></div></div><div class=\"c wb9 h129 gs11c0\"><div class=\"t m0 x6b h127 yaea ff7 fsc fc0 sc0 ls0 ws0\">Analiza wra\u017c<span class=\"_ _1\"></span>liwo\u015bci/ </div><div class=\"t m0 x14 h127 yaeb ff1 fsc fc0 sc0 ls0 ws0\">scenariuszow<span class=\"_ _1\"></span>a </div></div><div class=\"c w1ad h129 gs11c1\"><div class=\"t m0 x4 h127 yaec ff1 fsc fc0 sc0 ls0 ws0\">Instrumenty p<span class=\"_ _1\"></span>ochodne - Fx <span class=\"_ _1\"></span>Forward </div><div class=\"t m0 x4 h127 yaed ff1 fsc fc0 sc0 ls0 ws0\">hedging nat<span class=\"_ _1\"></span>uralny </div><div class=\"t m0 x4 h127 yaee ff1 fsc fc0 sc0 ls0 ws0\">Instrumenty p<span class=\"_ _1\"></span>ochodne FI<span class=\"_ _1\"></span>Z <span class=\"ff7\">\u2013</span>Fx swap </div><div class=\"t m0 x4 h127 yaef ff1 fsc fc0 sc0 ls0 ws0\">Zgodnie <span class=\"_ _0\"></span>z<span class=\"ff4\"> <span class=\"ff5\">Polityk\u0105 <span class=\"_ _0\"></span>Zarz\u0105dzania <span class=\"_ _0\"></span>Ryzykiem <span class=\"_ _0\"></span>Walutowym <span class=\"_ _0\"></span>Grupy </span></span></div><div class=\"t m0 x4 h12a y9a ff5 fsc fc0 sc0 ls0 ws0\">Kapita\u0142owe<span class=\"_ _1\"></span>j Jastrz\u0119bski<span class=\"_ _1\"></span>ej Sp\u00f3\u0142ki W\u0119<span class=\"_ _1\"></span>glowej S<span class=\"_ _1\"></span>.A.<span class=\"ff4\"> </span></div></div><div class=\"c w5d h6f gs11c3\"><div class=\"t m0 x4 h125 y3a6 ff3 fsc fc0 sc0 ls0 ws0\">Ryzyko zmia<span class=\"_ _1\"></span>ny prze<span class=\"_ _1\"></span>p\u0142yw\u00f3w pieni\u0119<span class=\"_ _1\"></span>\u017cnych <span class=\"_ _1\"></span>w wyniku zmi<span class=\"_ _1\"></span>an st\u00f3p <span class=\"_ _1\"></span>procentowy<span class=\"_ _1\"></span>ch<span class=\"ff2\"> </span></div></div><div class=\"c wb8 h12b gs11c4\"><div class=\"t m0 x4 h127 y4fa ff7 fsc fc0 sc0 ls0 ws0\">\u015arodki <span class=\"_ _0\"></span>pieni\u0119\u017cne <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>ich <span class=\"_ _9\"></span>ekwiw<span class=\"_ _1\"></span>alenty <span class=\"_ _0\"></span>oraz <span class=\"_ _9\"></span>lok<span class=\"_ _1\"></span>aty, <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ktywa <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>zobow<span class=\"_ _1\"></span>i\u0105zania <span class=\"_ _0\"></span>FIZ, </div><div class=\"t m0 x4 h127 y4bf ff7 fsc fc0 sc0 ls0 ws0\">kredyty i <span class=\"_ _0\"></span>po\u017cyczki, zobowi\u0105zania z <span class=\"_ _9\"></span>tyt<span class=\"_ _1\"></span>u\u0142u leasingu <span class=\"_ _0\"></span>\u2013<span class=\"ff1\"> <span class=\"_ _0\"></span></span>oprocentowan<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>wed\u0142ug </div><div class=\"t m0 x4 h127 y151 ff7 fsc fc0 sc0 ls0 ws0\">zmiennych st\u00f3<span class=\"_ _1\"></span>p procentowy<span class=\"_ _1\"></span>ch<span class=\"ff1\"> </span></div></div><div class=\"c wb9 h12b gs11c5\"><div class=\"t m0 x6b h127 y16d ff7 fsc fc0 sc0 ls0 ws0\">Analiza wra\u017c<span class=\"_ _1\"></span>liwo\u015bci/ </div><div class=\"t m0 x14 h127 y225 ff1 fsc fc0 sc0 ls0 ws0\">scenariuszow<span class=\"_ _1\"></span>a </div></div><div class=\"c w1ad h12b gs11c6\"><div class=\"t m0 x4 h127 y4ea ff1 fsc fc0 sc0 ls0 ws0\">Instrumenty p<span class=\"_ _1\"></span>ochodne FI<span class=\"_ _1\"></span>Z <span class=\"ff7\">\u2013</span> swap proc<span class=\"_ _1\"></span>entowy.  </div><div class=\"t m0 x4 h127 y4d3 ff1 fsc fc0 sc0 ls0 ws0\">Zgodni<span class=\"ls2a\">e </span><span class=\"ff5\">z <span class=\"_ _0\"></span>Polityk\u0105 Zarz\u0105dzania Ryzykiem Stopy Procentowej </span></div><div class=\"t m0 x4 h127 y216 ff5 fsc fc0 sc0 ls0 ws0\">JSW S.A.<span class=\"_ _1\"></span> wraz z proced<span class=\"_ _1\"></span>ur\u0105<span class=\"ff1\"> </span></div></div><div class=\"c w5d hda gs11c7\"><div class=\"t m0 x4 h125 y3a6 ff2 fsc fc0 sc0 ls0 ws0\">Ryzyko kred<span class=\"_ _1\"></span>ytowe </div></div><div class=\"c wb8 h12c gs11c8\"><div class=\"t m0 x4 h127 yaf2 ff7 fsc fc0 sc0 ls0 ws0\">Ryzyko <span class=\"_ _9\"></span>kred<span class=\"_ _1\"></span>ytowe <span class=\"_ _0\"></span>koncentruje <span class=\"_ _9\"></span>si\u0119 <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>nast\u0119puj\u0105cych <span class=\"_ _0\"></span>obszarach: <span class=\"_ _9\"></span>nal<span class=\"_ _1\"></span>e\u017cno\u015bci </div><div class=\"t m0 x4 h127 y51f ff7 fsc fc0 sc0 ls0 ws0\">handlowe, <span class=\"_ _f\"> </span>\u015brodki <span class=\"_ _f\"> </span>pieni\u0119\u017cne <span class=\"_ _f\"> </span>i <span class=\"_ _f\"> </span>lokaty <span class=\"_ _f\"> </span>b<span class=\"_ _0\"></span>ankowe, <span class=\"_ _f\"> </span>instrum<span class=\"_ _1\"></span>enty <span class=\"_ _f\"> </span>pochodne, </div><div class=\"t m0 x4 h127 yaf3 ff7 fsc fc0 sc0 ls0 ws0\">inwestycje w<span class=\"_ _1\"></span> portfel aktyw<span class=\"_ _1\"></span>\u00f3w FIZ  <span class=\"ff1\"> </span></div></div><div class=\"c wb9 h12c gs11c9\"><div class=\"t m0 x42 h127 yaf4 ff1 fsc fc0 sc0 ls0 ws0\">Analiza wiek<span class=\"_ _1\"></span>owa </div><div class=\"t m0 x43 h127 yaf5 ff1 fsc fc0 sc0 ls0 ws0\">Ratingi kre<span class=\"_ _1\"></span>dytowe </div></div><div class=\"c w1ad h12c gs11ca\"><div class=\"t m0 x4 h127 yaf6 ff7 fsc fc0 sc0 ls0 ws0\">Dywersyfikac<span class=\"_ _1\"></span>ja <span class=\"_ _19\"> </span>odbiorc\u00f3w,<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>wymaganie <span class=\"_ _4\"> </span>zabezpieczeni<span class=\"ff1\">a, </span></div><div class=\"t m0 x4 h127 yaf7 ff7 fsc fc0 sc0 ls0 ws0\">stosowanie <span class=\"_ _1a\"> </span>przedp\u0142at <span class=\"_ _1a\"> </span>lub <span class=\"_ _1a\"> </span>ubezpieczani<span class=\"_ _1\"></span>e <span class=\"_ _1a\"> </span>nale\u017cno\u015bci, </div><div class=\"t m0 x4 h127 yaf8 ff7 fsc fc0 sc0 ls0 ws0\">monitoring ko<span class=\"_ _1\"></span>ntrahent<span class=\"_ _1\"></span>\u00f3w.<span class=\"ff1\"> </span></div><div class=\"t m0 x4 h127 y51f ff7 fsc fc0 sc0 ls0 ws0\">Wsp\u00f3\u0142praca <span class=\"_ _b\"> </span>wy\u0142\u0105cznie <span class=\"_ _8\"> </span>z<span class=\"ff1\"> bankami <span class=\"_ _b\"> </span>o<span class=\"_ _0\"></span> </span>wysoki<span class=\"_ _1\"></span>ej  w<span class=\"_ _1\"></span>iarygodno<span class=\"_ _1\"></span>\u015bci. </div><div class=\"t m0 x4 h127 yaf3 ff1 fsc fc0 sc0 ls0 ws0\">Dywersyfikac<span class=\"_ _1\"></span>ja <span class=\"_ _10\"> </span>ryzyka <span class=\"_ _10\"> </span>poprzez <span class=\"_ _10\"> </span>usta<span class=\"_ _1\"></span>lanie <span class=\"_ _10\"> </span>maksyma<span class=\"_ _1\"></span>lnego </div><div class=\"t m0 x4 h127 yaf9 ff1 fsc fc0 sc0 ls0 ws0\">stopnia konc<span class=\"_ _1\"></span>entracji tran<span class=\"_ _1\"></span>sakcji poc<span class=\"_ _1\"></span>hodnych </div><div class=\"t m0 x4 h127 y20e ff1 fsc fc0 sc0 ls0 ws0\">Monitorowa<span class=\"_ _1\"></span>nie polityk<span class=\"_ _1\"></span>i inwestycyjne<span class=\"_ _1\"></span>j FIZ </div></div><div class=\"c w5d h6f gs11cb\"><div class=\"t m0 x4 h125 y3a6 ff3 fsc fc0 sc0 ls0 ws0\">Ryzyko utrat<span class=\"_ _1\"></span>y p\u0142ynn<span class=\"_ _1\"></span>o\u015bci<span class=\"ff2\"> </span></div></div><div class=\"c wb8 h12d gs11cc\"><div class=\"t m0 x4 h127 y4c5 ff7 fsc fc0 sc0 ls0 ws0\">Ryzyko <span class=\"_ _1b\"> </span>niedobor<span class=\"_ _1\"></span>u <span class=\"_ _1b\"> </span>\u015brodk\u00f3w <span class=\"_ _1b\"> </span>pieni\u0119\u017c<span class=\"_ _1\"></span>nych <span class=\"_ _1b\"> </span>lub <span class=\"_ _1b\"> </span>braku <span class=\"_ _1b\"> </span>dost\u0119pu<span class=\"_ _1\"></span> </div><div class=\"t m0 x4 h127 yafc ff1 fsc fc0 sc0 ls2a ws0\">do<span class=\"ls0\"> <span class=\"ff7\">kr\u00f3tkoter<span class=\"_ _1\"></span>minoweg<span class=\"_ _1\"></span>o finans<span class=\"_ _1\"></span>owania, pr<span class=\"_ _1\"></span>owadz\u0105c<span class=\"_ _1\"></span>e do <span class=\"_ _1\"></span>przej\u015bciowej <span class=\"_ _1\"></span>lub trw<span class=\"_ _1\"></span>a\u0142ej </span></span></div><div class=\"t m0 x4 h127 yafd ff7 fsc fc0 sc0 ls0 ws0\">utraty <span class=\"_ _9\"></span>zdolno\u015bci <span class=\"_ _9\"></span>do <span class=\"_ _b\"> </span>regulowania <span class=\"_ _9\"></span>zobow<span class=\"_ _1\"></span>i\u0105za\u0144 <span class=\"_ _9\"></span>finansowych <span class=\"_ _9\"></span>lub <span class=\"_ _b\"></span>narzuca<span class=\"_ _1\"></span>j\u0105ce </div><div class=\"t m0 x4 h127 yafe ff7 fsc fc0 sc0 ls0 ws0\">konieczno\u015b\u0107 p<span class=\"_ _1\"></span>ozyskan<span class=\"_ _1\"></span>ia finansowa<span class=\"_ _1\"></span>nia na nie<span class=\"_ _1\"></span>korzystnych w<span class=\"_ _1\"></span>arunkach<span class=\"ff1\"> </span></div></div><div class=\"c wb9 h12d gs11cd\"><div class=\"t m0 x2 h127 yaff ff1 fsc fc0 sc0 ls0 ws0\">Strategia i ro<span class=\"_ _1\"></span>czne prog<span class=\"_ _1\"></span>nozy </div><div class=\"t m0 x47 h127 yb00 ff1 fsc fc0 sc0 ls0 ws0\">(PTE) </div><div class=\"t m0 x1a h127 y734 ff7 fsc fc0 sc0 ls0 ws0\">Monitoring p<span class=\"_ _1\"></span>\u0142ynno\u015bci JSW<span class=\"ff1\"> </span></div><div class=\"t m0 x2e h127 ya8a ff1 fsc fc0 sc0 ls0 ws0\">Dzienne m<span class=\"_ _1\"></span>onitorowan<span class=\"_ _1\"></span>ie </div><div class=\"t m0 x4c h127 yb01 ff7 fsc fc0 sc0 ls0 ws0\">dost\u0119pnych \u015bro<span class=\"_ _1\"></span>dk\u00f3w </div><div class=\"t m0 x16 h127 yb02 ff7 fsc fc0 sc0 ls0 ws0\">pieni\u0119\u017cnych w <span class=\"_ _1\"></span>perspekt<span class=\"_ _1\"></span>ywie </div><div class=\"t m0 x4a h127 y3ee ff7 fsc fc0 sc0 ls0 ws0\">miesi\u0119cznej.<span class=\"ff1\"> </span></div></div><div class=\"c w1ad h12d gs11ce\"><div class=\"t m0 x4 h127 yb03 ff7 fsc fc0 sc0 ls0 ws0\">Dywersyfikac<span class=\"_ _1\"></span>ja <span class=\"_ _15\"> </span>\u017ar\u00f3de\u0142 <span class=\"_ _15\"> </span>finansowa<span class=\"_ _1\"></span>nia <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span><span class=\"ff1\">wykorzystywania<span class=\"_ _1\"></span> </span></div><div class=\"t m0 x4 h127 yb04 ff7 fsc fc0 sc0 ls0 ws0\">dost\u0119pnych n<span class=\"_ _1\"></span>arz\u0119dzi, m.<span class=\"_ _1\"></span>in.:<span class=\"ff1\"> </span></div><div class=\"t m0 x1a h127 yb05 fff fsc fc0 sc0 ls0 ws0\">-<span class=\"ffc\"> <span class=\"_ _0\"></span><span class=\"ff7\">pozyskiwanie fina<span class=\"_ _1\"></span>nsowania zew<span class=\"_ _1\"></span>n\u0119trzne<span class=\"_ _1\"></span>go,<span class=\"ff1\"> </span></span></span></div><div class=\"t m0 x1a h127 yb06 fff fsc fc0 sc0 ls0 ws0\">-<span class=\"ffc\"> <span class=\"_ _0\"></span><span class=\"ff1\">Fundusz Stabilizacy<span class=\"_ _1\"></span>jny - <span class=\"ff7\">bufor bez<span class=\"_ _1\"></span>piecze\u0144st<span class=\"_ _1\"></span>wa,<span class=\"ff1\"> </span></span></span></span></div><div class=\"t m0 x1a h127 y17c fff fsc fc0 sc0 ls0 ws0\">-<span class=\"ffc\"> <span class=\"_ _0\"></span><span class=\"ff7\">system zarz\u0105dzania \u015br<span class=\"_ _1\"></span>odkami p<span class=\"_ _1\"></span>ieni\u0119\u017cnym<span class=\"_ _1\"></span>i CPR,<span class=\"ff1\"> </span></span></span></div><div class=\"t m0 x4 h127 y4e5 ff1 fsc fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 h127 y16d ff1 fsc fc0 sc0 ls0 ws0\">Zgodnie <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span><span class=\"ff5\">Polityk\u0105 <span class=\"_ _0\"></span>zarzadzania <span class=\"_ _0\"></span>p\u0142ynno\u015bci\u0105 <span class=\"_ _0\"></span>wraz <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>procedur\u0105 </span></div><div class=\"t m0 x4 h127 y225 ff4 fsc fc0 sc0 ls0 ws0\">w <span class=\"ff5\">Grupie Kap<span class=\"_ _1\"></span>ita\u0142owe<span class=\"_ _1\"></span>j<span class=\"ff4\"> JSW</span></span><span class=\"ff5\"><span class=\"ff4\"><span class=\"ff1\"> </span></span></span></div></div><div class=\"c w8 h4 gs11d0\"><div class=\"t m0 x8 h3 y54a ff7 fs1 fc0 sc0 ls0 ws0\">Zarz\u0105dzanie <span class=\"_ _b\"></span>ryzykiem <span class=\"_ _b\"></span>finansowym <span class=\"_ _9\"></span>j<span class=\"_ _0\"></span>est <span class=\"_ _b\"></span>wykonywane <span class=\"_ _9\"></span>na <span class=\"_ _b\"></span>szczeblu <span class=\"_ _b\"> </span>Z<span class=\"_ _0\"></span>arz\u0105du <span class=\"_ _9\"></span>JSW. <span class=\"_ _b\"></span>Monitorowaniem <span class=\"_ _b\"></span>ekspozycji <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>poszczeg\u00f3lne <span class=\"_ _b\"></span>rodzaje <span class=\"_ _b\"></span>ry<span class=\"_ _9\"></span><span class=\"ff1\">zyk </span></div><div class=\"t m0 x8 h3 y54b ff7 fs1 fc0 sc0 ls0 ws0\">finansowych <span class=\"_ _0\"></span>zajmuj\u0105 <span class=\"_ _0\"></span>si\u0119 <span class=\"_ _0\"></span>wyodr\u0119bnio<span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>kom\u00f3rki <span class=\"_ _0\"></span>organizacyjne <span class=\"_ _0\"></span>(z<span class=\"_ _0\"></span>espo\u0142y). Z<span class=\"_ _0\"></span>arz\u0105d <span class=\"_ _0\"></span>JSW <span class=\"_ _0\"></span>okre\u015bla <span class=\"_ _9\"></span>zasady og\u00f3lnego <span class=\"_ _0\"></span>zar<span class=\"_ _0\"></span>z\u0105dzania <span class=\"_ _0\"></span>ryzykiem<span class=\"_ _9\"></span>, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>tak\u017ce </div><div class=\"t m0 x8 h3 y54c ff7 fs1 fc0 sc0 ls0 ws0\">polityki obejmuj\u0105ce okre\u015blone obszary ryzyka, takie jak ryzyko walutowe,<span class=\"_ _1\"></span> ryzyko stopy procentowej, ryzyko kredytowe, ryz<span class=\"_ _0\"></span>yko utraty p\u0142ynno\u015bci.<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h54 y903 ff2 fs1 fc1 sc0 ls3 ws0\">a)<span class=\"ffb ls0\"> <span class=\"ff2\">RYZYKO CENOWE </span></span></div><div class=\"t m0 x8 h54 y387 ff3 fs1 fc2 sc0 ls0 ws0\">Ryzyko cen produkt\u00f3w<span class=\"ff2\"> </span></div><div class=\"t m0 x8 h3 yb07 ff7 fs1 fc0 sc0 ls0 ws0\">Sytuacja <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>rynku <span class=\"_ _0\"></span>w\u0119gla <span class=\"_ _0\"></span>koksowego <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>koksu <span class=\"_ _9\"></span>jest <span class=\"_ _0\"></span>powi\u0105zana <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>rynkiem <span class=\"_ _0\"></span>stali <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>wyrob\u00f3w <span class=\"_ _0\"></span>hutniczych, <span class=\"_ _9\"></span>cykle <span class=\"_ _0\"></span>koniunkturalne <span class=\"_ _0\"></span>pokazuj\u0105 <span class=\"_ _b\"></span><span class=\"ff1\">wahania <span class=\"_ _0\"></span>cen </span></div><div class=\"t m0 x8 h3 yb08 ff1 fs1 fc0 sc0 ls0 ws0\">w <span class=\"ff7\">tych <span class=\"_ _b\"></span>sektorach. <span class=\"_ _b\"> </span>C<span class=\"_ _0\"></span>eny <span class=\"_ _b\"></span>w\u0119gla <span class=\"_ _8\"> </span>koksowego <span class=\"_ _b\"></span>s\u0105 <span class=\"_ _b\"> </span>mocn<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>uzale\u017cnione <span class=\"_ _8\"> </span>od</span> <span class=\"_ _8\"> </span>popytu <span class=\"_ _b\"></span>na <span class=\"_ _8\"> </span>globalnym <span class=\"_ _b\"></span>rynku <span class=\"_ _8\"> </span>hutniczo-<span class=\"ff7\">stalowym, <span class=\"_ _b\"></span>natomiast <span class=\"_ _b\"> </span>ceny <span class=\"_ _8\"> </span>w\u0119gla </span></div><div class=\"t m0 x8 h3 yb09 ff1 fs1 fc0 sc0 ls3 ws0\">do<span class=\"ls0\"> <span class=\"ff7\">cel\u00f3w energetycznych s\u0105 dodatkowo uzale\u017cnione r<span class=\"_ _0\"></span>\u00f3wnie\u017c od innych producent\u00f3w krajowych. Brak <span class=\"_ _0\"></span>jednolitych kwartalnych benchmark<span class=\"_ _0\"></span>\u00f3w <span class=\"_ _0\"></span>dla </span></span></div><div class=\"t m0 x8 h3 yac7 ff7 fs1 fc0 sc0 ls0 ws0\">w\u0119gla <span class=\"_ _b\"></span>koksowego, <span class=\"_ _8\"> </span>oparcie <span class=\"_ _8\"> </span>negocjacji <span class=\"_ _8\"> </span>cenow<span class=\"_ _1\"></span>ych <span class=\"_ _8\"> </span>z <span class=\"_ _b\"></span>kontrah<span class=\"_ _0\"></span><span class=\"ff1\">entami <span class=\"_ _b\"></span>na <span class=\"_ _8\"> </span>cenach <span class=\"_ _8\"> </span>referencyjnych <span class=\"_ _b\"></span>wyznaczanych <span class=\"_ _8\"> </span>w <span class=\"_ _b\"></span>oparciu <span class=\"_ _8\"> </span>o <span class=\"_ _b\"> </span>dzi<span class=\"_ _0\"></span>enne <span class=\"_ _b\"></span>notowania </span></div><div class=\"t m0 x8 h3 yb0a ff7 fs1 fc0 sc0 ls0 ws0\">indeks\u00f3w <span class=\"_ _5\"></span>cenowych, du<span class=\"_ _1\"></span>\u017ca <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span>mienno\u015b\u0107 <span class=\"_ _1\"></span>rynku <span class=\"_ _1\"></span>wynikaj\u0105ca <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>silnej <span class=\"_ _5\"></span>k<span class=\"_ _0\"></span>oncentracji <span class=\"_ _5\"></span>g\u0142\u00f3wnych <span class=\"_ _1\"></span>\u015bwiatowych <span class=\"_ _5\"></span>producent\u00f3w <span class=\"_ _1\"></span>w\u0119gla <span class=\"_ _1\"></span>koksowego <span class=\"_ _5\"></span>oraz<span class=\"_ _0\"></span><span class=\"ff1\"> </span>znacz\u0105cej </div><div class=\"t m0 x8 h3 yb0b ff7 fs1 fc0 sc0 ls0 ws0\">koncentracji  odbiorc\u00f3w, <span class=\"_ _e\"> </span>a  tak\u017ce  aktualnie <span class=\"_ _e\"> </span>prowadzone  dzia\u0142ania  wojenne  mog\u0105  prowad<span class=\"_ _1\"></span>zi\u0107  do  znacznych  waha\u0144 <span class=\"_ _e\"> </span>okresowych  cen  w\u0119g<span class=\"_ _1\"></span>la </div><div class=\"t m0 x8 h3 yb0c ff1 fs1 fc0 sc0 ls0 ws0\">koksowego uzyskiwanych przez JSW. </div><div class=\"t m0 x8 h3 y555 ff7 fs1 fc0 sc0 ls0 ws0\">Grupa ogranicz<span class=\"_ _0\"></span>aj\u0105c ryzyko <span class=\"_ _0\"></span>waha\u0144 notowa\u0144 <span class=\"_ _0\"></span>dziennych indeks\u00f3w, <span class=\"_ _0\"></span>najcz\u0119\u015bci<span class=\"_ _0\"></span>ej wyznacza <span class=\"_ _0\"></span>ceny <span class=\"_ _0\"></span>referencyjne do <span class=\"_ _0\"></span>negocjacji <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>odbiorcami<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>oparciu </span></div><div class=\"t m0 x8 h3 ye7 ff1 fs1 fc0 sc0 ls0 ws0\">o <span class=\"ls3\">not</span><span class=\"ff7\">owania w\u0119gla koksowego klasy premium hard HCC FOB Australia u\u015bredniane wed\u0142ug dw\u00f3ch metod:</span> </div><div class=\"t m0 x8 h3 yb0d ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">z <span class=\"_ _0\"></span>wykorzystaniem <span class=\"_ _9\"></span>ceny <span class=\"_ _0\"></span>referencyjnej <span class=\"_ _9\"></span>okre\u015blanej <span class=\"_ _0\"></span>wed\u0142ug <span class=\"_ _9\"></span>metody <span class=\"_ _0\"></span>Nippon <span class=\"_ _9\"></span>Steel. <span class=\"_ _0\"></span>Nippon <span class=\"_ _9\"></span>Steel <span class=\"_ _9\"></span>\u2013<span class=\"ff1\"> <span class=\"_ _9\"></span></span>referencyjna <span class=\"_ _0\"></span>cena <span class=\"_ _9\"></span>kwartalna: <span class=\"_ _0\"></span>\u015brednia <span class=\"_ _9\"></span>z<span class=\"ff1\"> </span>dw\u00f3ch </span></div><div class=\"t m0 x53 h3 yb0e ff7 fs1 fc0 sc0 ls0 ws0\">pierwszych miesi\u0119cy danego kwarta\u0142u i ostatniego miesi\u0105ca kwarta\u0142u poprzedzaj\u0105cego <span class=\"ff1\">- </span>dla dw\u00f3ch indeks\u00f3w: S&amp;P Global Platts Premium Low </div><div class=\"t m0 x53 h3 yb0f ff1 fs1 fc0 sc0 ls0 ws0\">Vol FOB Australia, </div><div class=\"t m0 x8 h3 yb10 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">metoda <span class=\"_ _0\"></span>wyznaczania <span class=\"_ _9\"></span>cen <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>Q-1) <span class=\"_ _9\"></span><span class=\"ff7\">\u2013</span> <span class=\"_ _9\"></span><span class=\"ff7\">referencyjne <span class=\"_ _0\"></span>ceny <span class=\"_ _9\"></span>kwartalne <span class=\"_ _9\"></span>wyliczane <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>podstaw<span class=\"_ _1\"></span>ie <span class=\"_ _9\"></span>\u015bredniej <span class=\"_ _9\"></span>notowa\u0144 <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>poprzedniego <span class=\"_ _9\"></span>kwarta\u0142u <span class=\"_ _0\"></span>The<span class=\"_ _0\"></span><span class=\"ff1\"> Steel<span class=\"_ _0\"></span> </span></span></span></span></div><div class=\"t m0 x53 h3 yb11 ff1 fs1 fc0 sc0 ls0 ws0\">Index (TSI) <span class=\"ff7\">\u2013</span> <span class=\"ff7\">cena referencyjna w\u0119gla koksowego klasy premium hard HCC wykorzystywana przy ustalaniu kontrakt\u00f3w<span class=\"_ _1\"></span> terminowych.<span class=\"_ _0\"></span><span class=\"ff1\"> </span></span></div><div class=\"t m0 x8 h3 y2e0 ff7 fs1 fc0 sc0 ls0 ws0\">Na <span class=\"_ _5\"></span>\u015br<span class=\"_ _0\"></span>edni\u0105 <span class=\"_ _5\"></span>ce<span class=\"_ _0\"></span>n\u0119 <span class=\"_ _1\"></span>w\u0119gla <span class=\"_ _1\"></span>koksowego <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> da<span class=\"_ _1\"></span>nym <span class=\"_ _5\"></span>k<span class=\"_ _0\"></span>wartale <span class=\"_ _1\"></span>wp\u0142ywaj\u0105 <span class=\"_ _1\"></span>notowania <span class=\"_ _1\"></span>z <span class=\"_ _1\"></span>pi\u0119ciu <span class=\"_ _5\"></span>miesi<span class=\"_ _0\"></span>\u0119cy <span class=\"_ _1\"></span>(poprzedniego <span class=\"_ _5\"></span>kwar<span class=\"_ _0\"></span>ta\u0142u <span class=\"_ _5\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>dw\u00f3ch <span class=\"_ _5\"></span>pierwszy<span class=\"_ _9\"></span>ch <span class=\"_ _5\"></span>miesi\u0119cy </div><div class=\"t m0 x8 h3 y309 ff7 fs1 fc0 sc0 ls0 ws0\">kwarta\u0142u bie\u017c\u0105cego), <span class=\"_ _1\"></span>co u\u015brednia <span class=\"_ _1\"></span>gwa\u0142towne <span class=\"_ _1\"></span>wahania i <span class=\"_ _1\"></span>wp\u0142ywa na w<span class=\"_ _1\"></span>i\u0119ksz\u0105 stabilizacj\u0119 <span class=\"_ _1\"></span>cen Grupy. Wi\u0119kszo\u015b\u0107 ko<span class=\"_ _1\"></span>ntrakt\u00f3w do<span class=\"_ _1\"></span>tycz\u0105cych sprzeda\u017cy </div><div class=\"t m0 x8 h3 yb12 ff7 fs1 fc0 sc0 ls0 ws0\">w\u0119gla <span class=\"_ _b\"></span>koksowego <span class=\"_ _8\"> </span>zawiera <span class=\"_ _b\"></span>formu\u0142y <span class=\"_ _8\"> </span>cenowe <span class=\"_ _b\"></span>oparte <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>ww. <span class=\"_ _8\"> </span>cenach <span class=\"_ _b\"></span>referencyjnych, <span class=\"_ _8\"> </span>co <span class=\"_ _b\"></span>stabilizuje <span class=\"_ _8\"> </span>ceny <span class=\"_ _b\"></span>Grupy <span class=\"_ _8\"> </span>w <span class=\"_ _b\"></span>stosunku <span class=\"_ _b\"> </span>do <span class=\"_ _8\"> </span>notowa\u0144 <span class=\"_ _b\"></span>w<span class=\"_ _9\"></span>\u0119gli </div><div class=\"t m0 x8 h3 yb13 ff1 fs1 fc0 sc0 ls0 ws0\">australijskich. </div><div class=\"t m0 x8 h3 y7ab ff7 fs1 fc0 sc0 ls0 ws0\">Ceny <span class=\"_ _9\"></span>koksu <span class=\"_ _9\"></span>negocjowane <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>bie\u017c\u0105ce <span class=\"_ _9\"></span>uwarunkowania <span class=\"_ _9\"></span>ry<span class=\"_ _0\"></span>nkowe. <span class=\"_ _9\"></span>Obecno\u015b\u0107 <span class=\"_ _9\"></span>Grupy <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>rynk<span class=\"_ _0\"></span><span class=\"ff1\">ach <span class=\"_ _9\"></span>europejski<span class=\"_ _0\"></span>ch <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>zamorskich <span class=\"_ _9\"></span>pozwala </span></div><div class=\"t m0 x8 h3 y7bd ff1 fs1 fc0 sc0 ls3 ws0\">na<span class=\"ls0\"> <span class=\"ff7\">pe\u0142niejsze rozpoznanie rynku, efektywne zarz\u0105dzanie sprzeda\u017c\u0105 i polityk\u0105 cenow\u0105 w zale\u017cno\u015bci od uwarunkowa\u0144 na tych rynkach.<span class=\"_ _1c\"> </span></span></span><span class=\"ls0\"><span class=\"ff7\"><span class=\"_ _0\"></span></span> </span></div></div><div class=\"c w8 h4 gs11d2\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h3 y45 ff7 fs1 fc0 sc0 ls0 ws0\">Procesy <span class=\"_ _f\"> </span>zmian <span class=\"_ _d\"> </span>w\u0142a\u015bcicielskich <span class=\"_ _d\"> </span>w <span class=\"_ _f\"> </span>hutnictwie <span class=\"_ _d\"> </span>\u015bwiatowym, <span class=\"_ _d\"> </span>post\u0119puj\u0105ca <span class=\"_ _f\"> </span>konsolidacja <span class=\"_ _f\"> </span>przemys\u0142u <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>talowego, <span class=\"_ _f\"> </span>mog\u0105  wp\u0142ywa\u0107 <span class=\"_ _f\"> </span>na <span class=\"_ _d\"> </span>wzrost <span class=\"_ _f\"> </span>si\u0142y </div><div class=\"t m0 x8 h3 y46 ff7 fs1 fc0 sc0 ls0 ws0\">przetargowej <span class=\"_ _8\"> </span>odbiorc\u00f3w. <span class=\"_ _b\"> </span>Gr<span class=\"_ _0\"></span>upa <span class=\"_ _8\"> </span>stale <span class=\"_ _b\"> </span>monitoruje <span class=\"_ _8\"> </span>poziom <span class=\"_ _8\"> </span>ekspozycji <span class=\"_ _8\"> </span>przychod\u00f3w <span class=\"_ _8\"> </span>od <span class=\"_ _b\"> </span>n<span class=\"_ _0\"></span>ajwi\u0119kszych <span class=\"_ _8\"> </span>kontrahent\u00f3w <span class=\"_ _8\"> </span>oraz <span class=\"_ _b\"> </span>poszukuje <span class=\"_ _8\"> </span>mo\u017cli<span class=\"_ _9\"></span>wo\u015bci </div><div class=\"t m0 x8 h3 y47 ff7 fs1 fc0 sc0 ls0 ws0\">dywersyfikacji sprzeda\u017cy. <span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y561 ff1 fs1 fc0 sc0 ls0 ws0\">W przypadku <span class=\"_ _b\"></span>zmian <span class=\"_ _b\"> </span>c<span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>na <span class=\"_ _8\"> </span>rynku <span class=\"_ _b\"></span>oraz <span class=\"_ _8\"> </span>dla <span class=\"_ _b\"></span>zapewnienia <span class=\"_ _b\"></span>stabilne<span class=\"_ _0\"></span><span class=\"ff7\">j <span class=\"_ _b\"> </span>alokac<span class=\"_ _0\"></span>ji <span class=\"_ _8\"> </span>wolumen<span class=\"_ _1\"></span>\u00f3w <span class=\"_ _b\"></span>na<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>rynku, <span class=\"_ _8\"> </span>Grupa <span class=\"_ _b\"></span>minimalizuje <span class=\"_ _8\"> </span>ich <span class=\"_ _b\"></span>wp\u0142yw <span class=\"_ _b\"></span>na <span class=\"_ _8\"> </span>sytuacj\u0119 </span></div><div class=\"t m0 x8 h3 y1c9 ff7 fs1 fc0 sc0 ls0 ws0\">finansow\u0105 podejmuj\u0105c takie dzia\u0142ania jak:<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y590 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">optymalizacja <span class=\"_ _b\"></span>wolumenu <span class=\"_ _b\"></span>produkcji, <span class=\"_ _b\"></span>z <span class=\"_ _8\"> </span>uwzgl\u0119dnieniem <span class=\"_ _9\"></span>wymaga\u0144 <span class=\"_ _b\"> </span>i<span class=\"_ _0\"></span>lo\u015bciowych <span class=\"_ _b\"></span>i <span class=\"_ _8\"> </span>jako\u015bciowych <span class=\"_ _b\"></span>kontrahent\u00f3w <span class=\"_ _b\"></span>(stabilno\u015b\u0107 <span class=\"_ _b\"></span>parametr\u00f3w <span class=\"_ _b\"></span>ora<span class=\"_ _9\"></span><span class=\"ff1\">z <span class=\"_ _b\"></span>ich </span></span></div><div class=\"t m0 x53 h3 y1cb ff1 fs1 fc0 sc0 ls0 ws0\">dotrzymywan<span class=\"ff7\">ie <span class=\"_ _9\"></span>wp\u0142ywa <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>st<span class=\"_ _0\"></span>abilizacj\u0119 <span class=\"_ _9\"></span>przychod\u00f3w <span class=\"_ _9\"></span>Gr<span class=\"_ _0\"></span>upy <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>mo\u017cli<span class=\"_ _0\"></span>wo\u015b\u0107 <span class=\"_ _9\"></span>uzyskiwania <span class=\"_ _9\"></span>wy\u017cszy<span class=\"_ _0\"></span>ch <span class=\"_ _9\"></span>relacji <span class=\"_ _9\"></span>cen <span class=\"_ _9\"></span>w\u0119gli <span class=\"_ _b\"></span>JSW <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>stosunku <span class=\"_ _9\"></span>do <span class=\"_ _b\"></span>cen </span></div><div class=\"t m0 x53 h3 y1cc ff1 fs1 fc0 sc0 ls0 ws0\">referencyjnych), </div><div class=\"t m0 x8 h3 y97f ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">optymalizacja <span class=\"_ _9\"></span>struktury <span class=\"_ _9\"></span>produkcji, <span class=\"_ _9\"></span>celem <span class=\"_ _9\"></span>zwi\u0119kszenia <span class=\"_ _9\"></span>efektywno\u015bci <span class=\"_ _9\"></span>sprzeda\u017cy <span class=\"_ _9\"></span>produkt\u00f3w <span class=\"_ _9\"></span>(zwi\u0119kszenie <span class=\"_ _9\"></span>produkcji <span class=\"_ _9\"></span>produkt\u00f3w <span class=\"_ _9\"></span>o<span class=\"_ _0\"></span><span class=\"ff1\"> korzystniejszej </span></span></div><div class=\"t m0 x53 h3 y1ce ff7 fs1 fc0 sc0 ls0 ws0\">cenie i znajduj\u0105cych zbyt w danym okresie \u2013<span class=\"ff1\"> </span>optymalizacja struktury sprzeda\u017cy),<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 yb14 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">optymalizacja <span class=\"_ _f\"> </span>kierunk\u00f3w <span class=\"_ _d\"> </span>sprzeda\u017cy <span class=\"_ _f\"> </span>produkt\u00f3w <span class=\"_ _d\"> </span>(<span class=\"_ _0\"></span>m.in. <span class=\"_ _f\"> </span>wykorzystanie <span class=\"_ _d\"> </span>r<span class=\"_ _0\"></span>enty <span class=\"_ _d\"> </span>geograficznej, <span class=\"_ _f\"> </span>wsp\u00f3\u0142praca <span class=\"_ _f\"> </span>w <span class=\"_ _f\"> </span>oparciu <span class=\"_ _f\"> </span>o <span class=\"_ _d\"> </span>umowy <span class=\"_ _f\"> </span>wieloletni<span class=\"_ _9\"></span><span class=\"ff1\">e, </span></span></div><div class=\"t m0 x53 h3 y1d0 ff1 fs1 fc0 sc0 lsf ws0\">co<span class=\"ls0\"> <span class=\"ff7\">przek\u0142ada si\u0119 na stabilizacj\u0119 przychod\u00f3w).</span> </span></div><div class=\"t m0 x8 h3 y74a ff7 fs1 fc0 sc0 ls0 ws0\">Dekoniunktura <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>gospodarkach <span class=\"_ _9\"></span>globalnych, <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>szczeg\u00f3lno\u015bci <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>bran\u017cy <span class=\"_ _0\"></span>stalowej <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>energetycznej <span class=\"_ _9\"></span>lub <span class=\"_ _9\"></span>zdarzenia <span class=\"_ _9\"></span>mog\u0105ce <span class=\"_ _9\"></span>skutkowa\u0107 <span class=\"_ _9\"></span>zna<span class=\"_ _0\"></span>cz\u0105cym </div><div class=\"t m0 x8 h3 y74b ff7 fs1 fc0 sc0 ls0 ws0\">spadkiem popytu na w\u0119giel i koks mog\u0105 mie\u0107 niekorzystny wp\u0142yw na dzia\u0142alno\u015b\u0107, wyniki i sytuacj\u0119 finansow\u0105 Gru<span class=\"ff1\">py. </span></div><div class=\"t m0 x8 h3 y54 ff7 fs1 fc0 sc0 ls0 ws0\">Ograniczenie <span class=\"_ _0\"></span>dzia\u0142alno\u015bci <span class=\"_ _0\"></span>gospodarczej <span class=\"_ _0\"></span>mo\u017ce <span class=\"_ _0\"></span>przej\u015b<span class=\"_ _0\"></span>ciowo <span class=\"_ _0\"></span>prowadzi\u0107 <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>redukcji <span class=\"_ _0\"></span>zapotrzebowania <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>znacznyc<span class=\"_ _0\"></span>h <span class=\"_ _0\"></span>spadk\u00f3w <span class=\"_ _0\"></span>cen <span class=\"_ _0\"></span>surowc\u00f3<span class=\"_ _9\"></span><span class=\"ff1\">w, w <span class=\"_ _0\"></span>tym </span></div><div class=\"t m0 x8 h3 y55 ff7 fs1 fc0 sc0 ls0 ws0\">w\u0119gla <span class=\"_ _0\"></span><span class=\"ff1\">koksowego, <span class=\"_ _9\"></span>energetycznego <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>koksu. <span class=\"_ _9\"></span>Ryzyko <span class=\"_ _0\"></span>rynkowe <span class=\"_ _0\"></span>jest <span class=\"_ _9\"></span>wzmacniane <span class=\"_ _0\"></span>przez <span class=\"_ _9\"></span>konflikt <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>Ukrainie <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>embargo <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>import <span class=\"_ _0\"></span>s<span class=\"_ _9\"></span></span>urowc\u00f3w <span class=\"_ _0\"></span>z<span class=\"ff1\"> <span class=\"_ _0\"></span>Rosji </span></div><div class=\"t m0 x8 h3 y56 ff7 fs1 fc0 sc0 ls0 ws0\">mo\u017ce <span class=\"_ _8\"> </span>wp\u0142ywa\u0107 <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>rynki <span class=\"_ _8\"> </span>globalne, <span class=\"_ _8\"> </span>ceny <span class=\"_ _8\"> </span>energii <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>UE, <span class=\"_ _8\"> </span>koszty <span class=\"_ _8\"> </span>produkcji <span class=\"_ _8\"> </span>stali <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>UE <span class=\"_ _8\"> </span>itp.) <span class=\"_ _8\"> </span>Konflikty <span class=\"_ _8\"> </span>geopolityczne <span class=\"_ _8\"> </span>pozostaj\u0105 <span class=\"_ _8\"> </span>du\u017cym <span class=\"_ _e\"> </span><span class=\"ff1\">ryzykiem. </span></div><div class=\"t m0 x8 h3 y57 ff7 fs1 fc0 sc0 ls0 ws0\">Przywracana po agresji Rosji na Ukrain\u0119 r\u00f3wnowaga rynkowa mo\u017ce zosta\u0107 zachwiana skutkami wojny Izrael/Ham<span class=\"_ _0\"></span>as, kt\u00f3re mog\u0105 zak\u0142\u00f3ci\u0107 szlaki </div><div class=\"t m0 x8 h3 y58 ff7 fs1 fc0 sc0 ls0 ws0\">handlowe oraz podnie\u015b\u0107 ceny energii.<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y1d6 ff7 fs1 fc0 sc0 ls0 ws0\">Aby <span class=\"_ _0\"></span>zareagowa\u0107 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>zmian\u0119 <span class=\"_ _0\"></span>cen <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>dpowiednim m<span class=\"_ _0\"></span>omencie <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>prowadzi <span class=\"_ _9\"></span>sta\u0142y <span class=\"_ _0\"></span>monitoring <span class=\"_ _0\"></span>rynk\u00f3w, <span class=\"_ _0\"></span>ich <span class=\"_ _0\"></span>analiz\u0119 <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>\u015bledzi <span class=\"_ _9\"></span>na bie\u017c\u0105c<span class=\"_ _9\"></span><span class=\"ff1\">o <span class=\"_ _0\"></span>trendy </span></div><div class=\"t m0 x8 h3 y5a ff7 fs1 fc0 sc0 ls0 ws0\">cenowe <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>rynku <span class=\"_ _9\"></span>w\u0119gla, <span class=\"_ _b\"></span>koksu, <span class=\"_ _9\"></span>stali <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>energii <span class=\"_ _9\"></span>elektryc<span class=\"_ _0\"></span>znej <span class=\"_ _9\"></span>oraz <span class=\"_ _b\"></span>fracht\u00f3w<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>kolejowych <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>morskich. <span class=\"_ _9\"></span>Prowadzona <span class=\"_ _9\"></span>jest <span class=\"_ _b\"></span>r\u00f3wnie\u017c <span class=\"_ _9\"></span>analiza <span class=\"_ _9\"></span>mo\u017cli<span class=\"_ _0\"></span>wo\u015bci </div><div class=\"t m0 x8 h3 y5b ff1 fs1 fc0 sc0 ls0 ws0\">i <span class=\"ff7\">warunk\u00f3w <span class=\"_ _8\"> </span>alternatywnego <span class=\"_ _8\"> </span>pozyska<span class=\"_ _0\"></span>nia <span class=\"_ _8\"> </span>przez  odbiorc\u00f3w <span class=\"_ _8\"> </span>w\u0119gla <span class=\"_ _8\"> </span>lub <span class=\"_ _8\"> </span>koksu <span class=\"_ _e\"> </span>z <span class=\"_ _8\"> </span>rynku  k<span class=\"_ _1\"></span>rajowego <span class=\"_ _8\"> </span>lub <span class=\"_ _8\"> </span>z<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>rynk\u00f3w <span class=\"_ _8\"> </span>zagranic<span class=\"_ _0\"></span>znych, <span class=\"_ _8\"> </span>w <span class=\"_ _e\"> </span>tym <span class=\"_ _8\"> </span>g\u0142\u00f3wni<span class=\"_ _9\"></span><span class=\"ff1 ls1f\">e </span></span></div><div class=\"t m0 x8 h3 y5c ff7 fs1 fc0 sc0 ls0 ws0\">zamorskich. <span class=\"_ _0\"></span>Warunki<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>kontrakt\u00f3w <span class=\"_ _9\"></span>d\u0142ugoterminowych <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>mo\u017cliwiaj\u0105 <span class=\"_ _0\"></span>okr<span class=\"_ _0\"></span>esowe <span class=\"_ _0\"></span>negocjacje <span class=\"_ _0\"></span>cen.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Reali<span class=\"_ _0\"></span>zuj\u0105c <span class=\"_ _0\"></span>cele <span class=\"_ _9\"></span>zarz\u0105dzania <span class=\"_ _0\"></span>ryzykiem <span class=\"_ _9\"></span>Grupa <span class=\"_ _0\"></span>dzia\u0142a </div><div class=\"t m0 x8 h3 y5d ff1 fs1 fc0 sc0 ls0 ws0\">w ramach <span class=\"_ _9\"></span>zasad <span class=\"_ _9\"></span>opis<span class=\"_ _0\"></span>anych <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span><span class=\"ff5\">Procedurze <span class=\"_ _b\"></span>Handlowej <span class=\"_ _9\"></span>Grupy <span class=\"_ _9\"></span>Kapita\u0142o<span class=\"_ _0\"></span>wej <span class=\"_ _9\"></span>JSW<span class=\"_ _0\"></span></span> <span class=\"_ _9\"></span>oraz <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>ramach <span class=\"_ _b\"></span>decyzji <span class=\"_ _9\"></span>podejmowanych <span class=\"_ _9\"></span>przez <span class=\"_ _b\"></span>Komitet <span class=\"_ _b\"></span>Ryzyka </div><div class=\"t m0 x8 h3 y5e ff7 fs1 fc0 sc0 ls0 ws0\">Finansowego Grupy Kapita\u0142owej JSW.<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 yb15 ff1 fs1 fc0 sc0 ls0 ws0\">N<span class=\"ff7\">adrz\u0119dnym <span class=\"_ _b\"></span>celem <span class=\"_ _8\"> </span>przyj\u0119tych <span class=\"_ _8\"> </span>w <span class=\"_ _b\"></span>Grupie <span class=\"_ _b\"></span>zasad <span class=\"_ _8\"> </span>zarz\u0105dzania <span class=\"_ _b\"></span>ryzykiem <span class=\"_ _8\"> </span>cen <span class=\"_ _b\"></span>w\u0119gla <span class=\"_ _b\"> </span>koks<span class=\"_ _0\"></span>owego <span class=\"_ _b\"></span>jest <span class=\"_ _8\"> </span>zmniejszenie <span class=\"_ _b\"> </span>wp\u0142ywu <span class=\"_ _8\"> </span>fluktuacji <span class=\"_ _8\"> </span>cen <span class=\"_ _b\"></span>w\u0119<span class=\"_ _0\"></span></span>gla </div><div class=\"t m0 x8 h3 y7b5 ff7 fs1 fc0 sc0 ls0 ws0\">koksowego <span class=\"_ _8\"> </span>na <span class=\"_ _8\"> </span>generowane <span class=\"_ _b\"></span>przez <span class=\"_ _e\"> </span>Grup\u0119 <span class=\"_ _8\"> </span>przep\u0142ywy <span class=\"_ _8\"> </span>pieni\u0119\u017cne <span class=\"_ _8\"> </span>do <span class=\"_ _b\"></span>akce<span class=\"_ _0\"></span>ptowalnego <span class=\"_ _8\"> </span>poziomu. <span class=\"_ _b\"></span>Grupa<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>zak\u0142ada, <span class=\"_ _8\"> </span>\u017ce<span class=\"ff1\"> wskutek <span class=\"_ _8\"> </span>stosowania <span class=\"_ _8\"> </span>zasad </span></div><div class=\"t m0 x8 h3 y9fa ff1 fs1 fc0 sc0 ls0 ws0\">z<span class=\"ff7\">arz\u0105dzania <span class=\"_ _d\"> </span>r<span class=\"_ _0\"></span>yzykiem <span class=\"_ _d\"> </span>cen <span class=\"_ _f\"> </span>w\u0119gla  k<span class=\"_ _0\"></span>oksowego <span class=\"_ _d\"> </span>opisanych <span class=\"_ _d\"> </span>w <span class=\"_ _f\"> </span><span class=\"ff5\">Polityc<span class=\"_ _0\"></span>e <span class=\"_ _d\"> </span>Zarz\u0105dzania <span class=\"_ _f\"> </span>Ryzykiem <span class=\"_ _d\"> </span>Cen <span class=\"_ _f\"> </span>W\u0119gla <span class=\"_ _d\"> </span>Koksowego</span></span> <span class=\"_ _f\"> </span><span class=\"ff7\">zwi\u0119kszane <span class=\"_ _d\"> </span>b\u0119dzie </span></div><div class=\"t m0 x8 h3 y62 ff7 fs1 fc0 sc0 ls0 ws0\">prawdopodobie\u0144stwo realizacji zaplanowanych przep\u0142yw\u00f3w pieni\u0119\u017cnych oraz stabilno\u015b\u0107 jej planowanego wzrostu w d\u0142u\u017cszym okresie<span class=\"ff1 ls2\">. <span class=\"ls0\"> </span></span></div><div class=\"t m0 x8 h3 y202 ff1 fs1 fc0 sc0 ls0 ws0\">Proces <span class=\"_ _f\"> </span>z<span class=\"ff7\">arz\u0105dzania <span class=\"_ _d\"> </span>r<span class=\"_ _0\"></span>yzykiem <span class=\"_ _d\"> </span>cen <span class=\"_ _f\"> </span>w\u0119gla <span class=\"_ _d\"> </span>koks<span class=\"_ _0\"></span>owego <span class=\"_ _d\"> </span>realizowany <span class=\"_ _f\"> </span>jest <span class=\"_ _f\"> </span>z <span class=\"_ _f\"> </span>zachowaniem <span class=\"_ _d\"> </span>rozdzia\u0142u <span class=\"_ _f\"> </span>r\u00f3l <span class=\"_ _f\"> </span>i <span class=\"_ _f\"> </span>obo<span class=\"_ _1\"></span>wi\u0105zk\u00f3w <span class=\"_ _d\"> </span>dotycz<span class=\"_ _0\"></span>\u0105cych <span class=\"_ _f\"> </span>funkcji </span></div><div class=\"t m0 x8 h3 y56d ff7 fs1 fc0 sc0 ls0 ws0\">wykonawczych (powi\u0105zanych z zawieraniem transakcji pochodnych) od funkcji kontrolnych, nadzorczych czy z<span class=\"_ _1\"></span>arz\u0105dczych.<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 yb16 ff1 fs1 fc0 sc0 ls0 ws0\">W Grupie funkcjonuje K<span class=\"ff7\">omitet Ryzyka Finansowego, kt\u00f3ry p<span class=\"_ _0\"></span>e\u0142ni funkcje doradcze dla Zarz\u0105du JSW w zakr<span class=\"_ _0\"></span>esie zarz\u0105dzania ryzykiem cen w\u0119gla </span></div><div class=\"t m0 x8 h3 yb17 ff7 fs1 fc0 sc0 ls0 ws0\">koksowego. <span class=\"_ _0\"></span>W<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>ramach <span class=\"_ _9\"></span>przyznanego <span class=\"_ _0\"></span>prz<span class=\"_ _0\"></span>ez <span class=\"_ _9\"></span>Zarz\u0105d <span class=\"_ _0\"></span>JSW <span class=\"_ _9\"></span>limitu <span class=\"_ _9\"></span>Komitet <span class=\"_ _9\"></span>Ryzyka <span class=\"_ _9\"></span>Finansowego <span class=\"_ _0\"></span>mo\u017ce <span class=\"_ _9\"></span>podejmowa\u0107 <span class=\"_ _9\"></span>decyzj\u0119 <span class=\"_ _9\"></span>o<span class=\"_ _0\"></span><span class=\"ff1\"> </span>wdro\u017ceniu <span class=\"_ _9\"></span>strategii </div><div class=\"t m0 x8 h3 y753 ff7 fs1 fc0 sc0 ls0 ws0\">zabezpiecze\u0144 lub w przypadku, w kt\u00f3rym taki limit jest lub zosta\u0142by przekroczony, rekomendowa\u0107 ich implementacj\u0119 do<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Zarz\u0105du JSW. <span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y1e2 ff7 fs1 fc0 sc0 ls0 ws0\">W <span class=\"_ _b\"></span>ramach <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>arz\u0105dzania <span class=\"_ _b\"></span>ryzyki<span class=\"_ _0\"></span>em <span class=\"_ _b\"></span>cen <span class=\"_ _b\"></span>w\u0119gla <span class=\"_ _b\"></span>koksowego <span class=\"_ _8\"> </span>w <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>roku <span class=\"_ _8\"> </span>Grupa <span class=\"_ _b\"></span>wdro\u017cy\u0142a <span class=\"_ _8\"> </span>transakcje <span class=\"_ _b\"></span>zabezpieczaj\u0105ce <span class=\"_ _b\"></span>r<span class=\"_ _0\"></span>yzyko <span class=\"_ _b\"></span>zmian <span class=\"_ _8\"> </span>cen <span class=\"_ _b\"></span>w\u0119gl<span class=\"_ _0\"></span><span class=\"ff1 ls3\">a </span></div><div class=\"t m0 x8 h3 y1e3 ff1 fs1 fc0 sc0 ls0 ws0\">koksowego (s<span class=\"ff7\">wap towarowy) o \u0142\u0105cznym nominale 111 tys. ton i</span> <span class=\"ff7\">okresie zapadalno\u015bci do grudnia 2024 roku. </span> </div><div class=\"t m0 x8 h3 y755 ff7 fs1 fc0 sc0 ls0 ws0\">Uwzgl\u0119dniaj\u0105c <span class=\"_ _b\"></span>notowania <span class=\"_ _b\"></span>w\u0119gli <span class=\"_ _8\"> </span>koksuj\u0105cych <span class=\"_ _b\"></span>wp\u0142ywaj\u0105ce <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>ceny <span class=\"_ _b\"></span>Grupy <span class=\"_ _b\"></span>w <span class=\"_ _8\"> </span>danym <span class=\"_ _b\"></span>roku <span class=\"_ _b\"></span>(\u015brednia <span class=\"_ _8\"> </span>z <span class=\"_ _b\"></span>okresu <span class=\"_ _b\"></span>pa\u017adziernik <span class=\"_ _8\"> </span>2022 <span class=\"_ _b\"></span>roku <span class=\"_ _8\"> </span>\u2013<span class=\"ff1\"> <span class=\"_ _b\"> </span>l<span class=\"_ _0\"></span>istopad </span></div><div class=\"t m0 x8 h3 y59d ff1 fs1 fc0 sc0 ls3 ws0\">2023<span class=\"ls0\"> <span class=\"ff7\">roku), <span class=\"_ _b\"></span>spadek <span class=\"_ _b\"></span>\u015bredniej <span class=\"_ _b\"></span>ceny <span class=\"_ _b\"> </span>r<span class=\"_ _0\"></span>eferencyjnej <span class=\"_ _b\"></span>w\u0119gla <span class=\"_ _b\"></span>koksowego <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"> </span>r<span class=\"_ _0\"></span>oku <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>stosunku <span class=\"_ _b\"></span>do <span class=\"_ _b\"></span>2022 <span class=\"_ _b\"></span>roku <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span>yni\u00f3s\u0142 <span class=\"_ _b\"></span>22% <span class=\"_ _b\"></span>(TSI <span class=\"_ _b\"></span>Premium <span class=\"_ _b\"></span>hard: </span></span></div><div class=\"t m0 x8 h3 yb18 ff1 fs1 fc0 sc0 ls3 ws0\">372<span class=\"ls0\"> USD/t w 2022 r<span class=\"_ _0\"></span>oku: 290 USD/t <span class=\"_ _0\"></span>w <span class=\"ff7\">2023 roku). <span class=\"_ _0\"></span>Natomiast uwzgl\u0119dniaj\u0105c notowania koksu wp\u0142ywaj\u0105ce n<span class=\"_ _0\"></span>a ceny Gr<span class=\"_ _0\"></span>upy w danym roku <span class=\"_ _0\"></span>(\u015brednia </span></span></div><div class=\"t m0 x8 h3 yb19 ff1 fs1 fc0 sc0 ls0 ws0\">z <span class=\"ff7\">IV kwarta\u0142u 2022 <span class=\"_ _0\"></span>roku \u2013</span> <span class=\"_ _0\"></span><span class=\"ff7\">III kwarta\u0142u<span class=\"_ _0\"></span> 2023 r<span class=\"_ _0\"></span>oku), spadek \u015bredniej <span class=\"_ _0\"></span>ceny refer<span class=\"_ _0\"></span>encyjnej koksu w <span class=\"_ _0\"></span>2023 roku w <span class=\"_ _0\"></span>stosunku do <span class=\"_ _0\"></span>2022 roku <span class=\"_ _0\"></span>wyni\u00f3s\u0142 31% </span></div><div class=\"t m0 x8 h3 yb1a ff1 fs1 fc0 sc0 ls0 ws0\">(koks wielkopiecowy na rynku europejskim: 598 USD/t w 2022 roku, 413 USD/t w 2023 roku). </div><div class=\"t m0 x8 h3 y588 ff7 fs1 fc0 sc0 ls0 ws0\">Powy\u017csze <span class=\"_ _1\"></span>uwarunkowania <span class=\"_ _5\"></span>r<span class=\"_ _0\"></span>ynkowe mia\u0142y <span class=\"_ _5\"></span>prz<span class=\"_ _0\"></span>e\u0142o\u017cenie <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>zrealizowanych cenach <span class=\"_ _5\"></span>przez Grup\u0119. <span class=\"_ _1\"></span>W <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>roku <span class=\"_ _1\"></span>uzyskana <span class=\"_ _1\"></span>\u015brednia <span class=\"_ _1\"></span>cena <span class=\"_ _1\"></span>w\u0119gla <span class=\"_ _1\"></span>og\u00f3\u0142em </div><div class=\"t m0 x8 h3 y589 ff7 fs1 fc0 sc0 ls0 ws0\">wynios\u0142a <span class=\"_ _1\"></span>1<span class=\"ff1 ls2\">  </span>002,65 <span class=\"_ _1\"></span>PLN/t i <span class=\"_ _1\"></span>by\u0142a <span class=\"_ _1\"></span>ni\u017csza od<span class=\"_ _1\"></span> osi\u0105gni\u0119tej <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>roku o <span class=\"_ _1\"></span>11,3%. \u015arednia <span class=\"_ _1\"></span>cena <span class=\"_ _1\"></span>w\u0119gla koksowego <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>2023 roku <span class=\"_ _1\"></span>wynios\u0142a <span class=\"_ _1\"></span>1<span class=\"ff1\"> 124,52 PLN/t </span></div><div class=\"t m0 x8 h3 y58a ff7 fs1 fc0 sc0 ls0 ws0\">(spadek w <span class=\"_ _1\"></span>stosunku do<span class=\"_ _1\"></span> roku ub<span class=\"_ _1\"></span>ieg\u0142eg<span class=\"ff1\">o o 25<span class=\"_ _1\"></span>,6%), a <span class=\"ff7\">\u015brednia cena <span class=\"_ _5\"></span>w\u0119gla do cel\u00f3w <span class=\"_ _1\"></span>energetycznych osi\u0105gn\u0119\u0142a <span class=\"_ _1\"></span>poziom <span class=\"_ _1\"></span>698,63<span class=\"ff1\"> PLN/t <span class=\"_ _1\"></span>(wzrost do roku </span></span></span></div><div class=\"t m0 x8 h3 y58b ff7 fs1 fc0 sc0 ls0 ws0\">ubieg\u0142ego <span class=\"_ _9\"></span>o<span class=\"ff1\"> 57,5%)<span class=\"ls2\">. <span class=\"_ _9\"></span></span></span>Natomiast <span class=\"_ _9\"></span>\u015brednia <span class=\"_ _9\"></span>cena <span class=\"_ _9\"></span>koksu <span class=\"_ _9\"></span>sprzedanego <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>2023<span class=\"ff1\"> </span>roku <span class=\"_ _9\"></span>wynosi\u0142a <span class=\"_ _9\"></span>1<span class=\"_ _0\"></span><span class=\"ff1\"> </span>501,71 <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>LN/t <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>spad\u0142a <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>31,1% <span class=\"_ _9\"></span>w<span class=\"ff1\"> stosunku <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>roku </span></div><div class=\"t m0 x8 h3 yb1b ff7 fs1 fc0 sc0 ls0 ws0\">ubieg\u0142ego.<span class=\"_ _1c\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w8 h4 gs11d4\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h56 y45 ff9 fs1 fc2 sc0 ls0 ws0\">Rachunkowo\u015b\u0107 zabezpiecze\u0144<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y790 ff7 fs1 fc0 sc0 ls0 ws0\">W 2023 <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>wyznaczy\u0142a <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>rachunkowo\u015bci <span class=\"_ _0\"></span>zabezpiecze\u0144 <span class=\"_ _0\"></span>transakcje <span class=\"_ _0\"></span>swap t<span class=\"_ _0\"></span>owarowy <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>nominale <span class=\"_ _0\"></span>111,0 <span class=\"_ _0\"></span>tys. <span class=\"_ _0\"></span>ton <span class=\"_ _0\"></span>zabezpieczaj\u0105ce<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _0\"></span>ry<span class=\"_ _0\"></span>zyko </span></div><div class=\"t m0 x8 h3 y748 ff7 fs1 fc0 sc0 ls0 ws0\">zmiany <span class=\"_ _1\"></span>cen w\u0119gla <span class=\"_ _5\"></span>koksow<span class=\"_ _0\"></span>ego. <span class=\"_ _1\"></span>Wed\u0142ug stanu <span class=\"_ _1\"></span>na<span class=\"ff1\"> <span class=\"ls3\">31</span> </span>grudnia 2023 <span class=\"_ _1\"></span>roku <span class=\"_ _1\"></span>Grupa posiada\u0142a <span class=\"_ _1\"></span>czynne <span class=\"_ _1\"></span>transakcje pochodne (swap <span class=\"_ _5\"></span>to<span class=\"_ _0\"></span>warowy) o <span class=\"_ _5\"></span>\u0142<span class=\"_ _0\"></span>\u0105cznym </div><div class=\"t m0 x8 h3 y561 ff7 fs1 fc0 sc0 ls0 ws0\">nominale <span class=\"_ _5\"></span>71,0 tys. <span class=\"_ _5\"></span>ton, <span class=\"_ _1\"></span>kt\u00f3re <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>a\u0142o\u015bci <span class=\"_ _1\"></span>stanowi\u0105 <span class=\"_ _5\"></span>transakcje zabezpieczaj\u0105ce <span class=\"_ _5\"></span>w <span class=\"_ _1\"></span>rozumieniu <span class=\"_ _1\"></span>rachunkowo\u015bci <span class=\"_ _5\"></span>zabezpi<span class=\"_ _0\"></span>ecze\u0144 <span class=\"_ _1\"></span>(na <span class=\"_ _5\"></span>31 gr<span class=\"ff1\">udnia <span class=\"_ _1\"></span>2022 roku </span></div><div class=\"t m0 x8 h3 y1c9 ff7 fs1 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _1\"></span>nie po<span class=\"_ _1\"></span>siada\u0142a czynnych <span class=\"_ _1\"></span>transakcji zabezpieczaj\u0105cych <span class=\"_ _5\"></span>ry<span class=\"_ _0\"></span>zyko zm<span class=\"_ _1\"></span>iany <span class=\"_ _1\"></span>cen <span class=\"_ _1\"></span>w\u0119<span class=\"_ _0\"></span>gla). Transakcje <span class=\"_ _1\"></span>pochodne <span class=\"_ _1\"></span>stanowi\u0105 <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span>abezpieczenie wp\u0142yw\u00f3w </div><div class=\"t m0 x8 h3 y1ca ff7 fs1 fc0 sc0 ls0 ws0\">ze sprzeda\u017cy w\u0119gla, kt\u00f3re Grupa spodziewa si\u0119 otrzyma\u0107 w okresie do marca 2025 roku.<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y1cb ff7 fs1 fc0 sc0 ls0 ws0\">Cz\u0119\u015b\u0107 <span class=\"_ _0\"></span>skuteczna <span class=\"_ _0\"></span>zmiany <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>godziwej <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ansakcji <span class=\"_ _0\"></span>zabezpieczaj\u0105cych <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>kwocie <span class=\"_ _0\"></span>2,0 <span class=\"_ _9\"></span>mln PLN <span class=\"_ _9\"></span>zosta\u0142a odnie<span class=\"_ _0\"></span>siona <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nne <span class=\"_ _0\"></span>ca\u0142k<span class=\"_ _0\"></span>owite <span class=\"_ _0\"></span>dochody. </div><div class=\"t m0 x8 h3 y1cc ff7 fs1 fc0 sc0 ls0 ws0\">Cz\u0119\u015b\u0107 nieskuteczna zmiany <span class=\"_ _0\"></span>warto\u015bci godziwej transakcji <span class=\"_ _0\"></span>zabezpieczaj\u0105cych od daty wyznaczenia powi\u0105zania w wysoko\u015bc<span class=\"_ _0\"></span>i 0,1 mln P<span class=\"_ _9\"></span>LN zosta\u0142a </div><div class=\"t m0 x8 h3 y1cd ff1 fs1 fc0 sc0 ls0 ws0\">odniesiona <span class=\"_ _9\"></span>w wynik <span class=\"_ _9\"></span>finansowy <span class=\"_ _b\"></span>okresu. <span class=\"_ _9\"></span>W <span class=\"_ _b\"></span>wyniku <span class=\"_ _9\"></span>realizacji <span class=\"_ _b\"></span>pozycji <span class=\"_ _9\"></span>zabezpieczanej <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>wyn<span class=\"ff7\">ik <span class=\"_ _b\"></span>finansowy <span class=\"_ _9\"></span>zosta\u0142a <span class=\"_ _9\"></span>odniesiona <span class=\"_ _9\"></span>kwota </span></div><div class=\"t m0 x8 h3 y7ae ff1 fs1 fc0 sc0 ls0 ws0\">6,1 mln PLN <span class=\"_ _9\"></span><span class=\"ff7\">uj\u0119ta <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>przychodach <span class=\"_ _0\"></span>ze<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>sprzeda\u017cy <span class=\"_ _9\"></span>\u2013</span> <span class=\"_ _9\"></span>Nota <span class=\"_ _1\"></span>4.1. <span class=\"_ _9\"></span><span class=\"ff7\">(Grupa <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>2022 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>nie <span class=\"_ _9\"></span>wyznacza\u0142a <span class=\"_ _9\"></span>transakcji <span class=\"_ _9\"></span>s<span class=\"_ _1\"></span>wap <span class=\"_ _0\"></span>towar<span class=\"_ _0\"></span>owy <span class=\"_ _0\"></span>do <span class=\"_ _9\"></span>rachunkowo\u015bci </span></div><div class=\"t m0 x8 h3 y7af ff7 fs1 fc0 sc0 ls0 ws0\">zabezpiecze\u0144).<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h56 y1d0 ffa fs1 fc2 sc0 ls0 ws0\">Ryzyko cenowe - <span class=\"ff9\">pozosta\u0142e</span> </div><div class=\"t m0 x8 h3 y74a ff7 fs1 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _1\"></span>posiada <span class=\"_ _5\"></span>inwestycje w<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>portfel <span class=\"_ _5\"></span>aktyw\u00f3w <span class=\"_ _1\"></span>F<span class=\"ff1 ls2\">IZ<span class=\"ls0\">  </span></span>w<span class=\"_ _1\"></span>yceniane <span class=\"_ _5\"></span>w warto\u015bci <span class=\"_ _5\"></span>godziwej przez <span class=\"_ _5\"></span>wynik finansow<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>(w <span class=\"_ _5\"></span>tym g\u0142<span class=\"_ _1\"></span>\u00f3wnie <span class=\"_ _5\"></span>obligacje Skarbu <span class=\"_ _5\"></span>Pa\u0144stwa </div><div class=\"t m0 x8 h3 y74b ff1 fs1 fc0 sc0 ls0 ws0\">i <span class=\"ff7\">Banku <span class=\"_ _b\"></span>Gospodarstwa <span class=\"_ _b\"></span>Krajowe<span class=\"_ _0\"></span>go <span class=\"_ _b\"></span>notowane <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>aktywnym <span class=\"_ _b\"></span>rynku), <span class=\"_ _8\"> </span>kt\u00f3re <span class=\"_ _b\"></span>s\u0105 <span class=\"_ _b\"></span>nara\u017cone <span class=\"_ _b\"> </span>n<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>ryzyko <span class=\"_ _8\"> </span>cenowe <span class=\"_ _b\"></span>w <span class=\"_ _b\"> </span>wynik<span class=\"_ _0\"></span>u <span class=\"_ _b\"></span>zmiany <span class=\"_ _b\"> </span>r<span class=\"_ _0\"></span>atingu <span class=\"_ _b\"></span>emitenta<span class=\"_ _9\"></span></span> </div><div class=\"t m0 x8 h3 y74c ff7 fs1 fc0 sc0 ls0 ws0\">papier\u00f3w warto\u015bciowych. <span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y55 ff1 fs1 fc0 sc0 ls0 ws0\">W <span class=\"_ _9\"></span>przyp<span class=\"ff7\">adku <span class=\"_ _0\"></span>obni\u017cenia <span class=\"_ _9\"></span>ratingu <span class=\"_ _9\"></span>dla <span class=\"_ _0\"></span>Polski, <span class=\"_ _9\"></span>powoduj\u0105cego <span class=\"_ _0\"></span>wzrost <span class=\"_ _9\"></span>st\u00f3p <span class=\"_ _9\"></span>procen<span class=\"_ _1\"></span>towych <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>100 <span class=\"_ _9\"></span>pb, <span class=\"_ _0\"></span>warto\u015b\u0107 <span class=\"_ _9\"></span>godziwa <span class=\"_ _0\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>netto <span class=\"_ _9\"></span>FIZ <span class=\"_ _9\"></span>obni\u017cy <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i\u0119 </span></div><div class=\"t m0 x8 h3 y56 ff1 fs1 fc0 sc0 ls0 ws0\">o <span class=\"ff7\">34,0 mln PLN, co przedstawia si\u0119 nast\u0119puj\u0105co:</span> </div></div><div class=\"c w70 h46 gs11d5\"><div class=\"t m0 x52 h17 y24a ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w74 h46 gs11d6\"><div class=\"t m0 x52 h17 y24a ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w51 h70 gs11d7\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Zmiana warto\u015bci go<span class=\"_ _1\"></span>dziwej aktyw\u00f3w <span class=\"_ _1\"></span>netto FIZ<span class=\"ff1\"> </span></div></div><div class=\"c w70 h70 gs11d8\"><div class=\"t m0 x3e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(34,0) </div></div><div class=\"c w74 h70 gs11d9\"><div class=\"t m0 x3e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(32,0) </div></div><div class=\"c w51 h70 gs11da\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Wp\u0142yw na wynik <span class=\"_ _1\"></span>przed opodatkowa<span class=\"_ _1\"></span>niem<span class=\"ff1\"> </span></div></div><div class=\"c w70 h70 gs11db\"><div class=\"t m0 x3e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(34,0) </div></div><div class=\"c w74 h70 gs11dc\"><div class=\"t m0 x3e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(32,0) </div></div><div class=\"c w51 h19 gs11dd\"><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Efekt podatkowy<span class=\"_ _1\"></span> </div></div><div class=\"c w70 h19 gs11de\"><div class=\"t m0 x39 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">6,5 </div></div><div class=\"c w74 h19 gs11df\"><div class=\"t m0 x39 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">6,1 </div></div><div class=\"c w4c h70 gs11e0\"><div class=\"t m0 x0 h17 y3a6 ff3 fs4 fcb sc0 ls0 ws0\">WP\u0141YW NA WY<span class=\"_ _1\"></span>NIK NETTO<span class=\"ff2\"> </span></div></div><div class=\"c w70 h70 gs11e1\"><div class=\"t m0 x3e h17 y3a6 ff2 fs4 fcb sc0 ls0 ws0\">(27,5) </div></div><div class=\"c w74 h70 gs11e2\"><div class=\"t m0 x3e h17 y3a6 ff2 fs4 fcb sc0 ls0 ws0\">(25,9) </div></div><div class=\"c w8 h4 gs11d4\"><div class=\"t m0 x8 h54 yb1e ff2 fs1 fc1 sc0 ls22 ws0\">b)<span class=\"ffb ls0\"> <span class=\"ff3\">RYZYKO ZMIANY KUR<span class=\"_ _1\"></span>S\u00d3W WALUT<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x8 h3 yb1f ff7 fs1 fc0 sc0 ls0 ws0\">Grupa jest nara\u017cona <span class=\"_ _0\"></span>na znacz\u0105ce ryzyko zmiany <span class=\"_ _0\"></span>kurs\u00f3w walut wynikaj\u0105ce <span class=\"_ _0\"></span>z ekspozycji <span class=\"_ _9\"></span>walutow<span class=\"_ _1\"></span>ej, kt\u00f3re mo\u017ce <span class=\"_ _0\"></span>wp\u0142yn\u0105\u0107 na wysoko\u015b\u0107<span class=\"_ _0\"></span> przysz\u0142ych </div><div class=\"t m0 x8 h3 yb20 ff7 fs1 fc0 sc0 ls0 ws0\">przep\u0142yw\u00f3w pieni\u0119\u017cnych oraz wynik finansowy. G\u0142\u00f3wnym \u017ar\u00f3d\u0142em ryzyka walutowego w<span class=\"_ _1\"></span> Grupie jest sprzeda\u017c produkt\u00f3w:<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y719 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">denominowana w EUR i USD, </span></span></div><div class=\"t m0 x8 h3 yb21 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">indeksowana do EUR i USD. </span></span></div><div class=\"t m0 x8 h3 yb22 ff1 fs1 fc0 sc0 ls0 ws0\">Wybrane pozycje denominowane w walutac<span class=\"ff7\">h obcych po przeliczeniu na PLN przedstawiaj\u0105 si\u0119 nast\u0119puj\u0105co:</span> </div></div><div class=\"c wbe h70 gs11e3\"><div class=\"t m0 x3c h17 y268 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w1af h70 gs11e4\"><div class=\"t m0 x3c h17 y106 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w1ae h18 gs11e5\"><div class=\"t m0 x2 h17 y6b ff2 fs4 fc0 sc0 ls0 ws0\">WYBRANE POZ<span class=\"_ _1\"></span>YCJE BILANSOW<span class=\"_ _1\"></span>E  </div></div><div class=\"c we1 h18 gs11e6\"><div class=\"t m0 x1d h17 y6b ff2 fs4 fc0 sc0 ls0 ws0\">EUR </div></div><div class=\"c w3b h18 gs11e7\"><div class=\"t m0 x1d h17 y6b ff2 fs4 fc0 sc0 ls0 ws0\">USD </div></div><div class=\"c w4f h18 gs11e8\"><div class=\"t m0 x1d h17 y6b ff2 fs4 fc0 sc0 ls0 ws0\">EUR </div></div><div class=\"c w3b h18 gs11e9\"><div class=\"t m0 x1d h17 y6b ff2 fs4 fc0 sc0 ls0 ws0\">USD </div></div><div class=\"c w1ae hc5 gs11ea\"><div class=\"t m0 x0 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">Aktywa FIZ </div></div><div class=\"c we1 hc5 gs11eb\"><div class=\"t m0 x1b h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">178,9 </div></div><div class=\"c w3b hc5 gs11ec\"><div class=\"t m0 x1b h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">237,8 </div></div><div class=\"c w4f hc5 gs11ed\"><div class=\"t m0 x2b h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w3b hc5 gs11ee\"><div class=\"t m0 x2b h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ae h1f gs11ef\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">\u015arodki pieni\u0119\u017cne i <span class=\"_ _1\"></span>ich ekwiwalenty<span class=\"ff1\"> </span></div></div><div class=\"c we1 h1f gs11f0\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">82,4 </div></div><div class=\"c w3b h1f gs11f1\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">24,5 </div></div><div class=\"c w4f h1f gs11f2\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">74,5 </div></div><div class=\"c w3b h1f gs11f3\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">2,4 </div></div><div class=\"c w1ae h1f gs11f4\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Nale\u017cno\u015bci handlo<span class=\"_ _1\"></span>we<span class=\"ff1\"> </span></div></div><div class=\"c we1 h1f gs11f5\"><div class=\"t m0 x1b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">481,5 </div></div><div class=\"c w3b h1f gs11f6\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">82,0 </div></div><div class=\"c w4f h1f gs11f7\"><div class=\"t m0 x1b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">471,7 </div></div><div class=\"c w3b h1f gs11f8\"><div class=\"t m0 x1b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">242,2 </div></div><div class=\"c w1ae h76 gs11f9\"><div class=\"t m0 x0 h16 y16c ff1 fs4 fc0 sc0 ls0 ws0\">Pochodne instrument<span class=\"_ _1\"></span>y finansowe w<span class=\"_ _1\"></span>yceniane przez <span class=\"_ _1\"></span>wynik </div><div class=\"t m0 x0 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">finansowy (aktywa)<span class=\"_ _1\"></span> </div></div><div class=\"c we1 h76 gs11fa\"><div class=\"t m0 x2c h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">6,0 </div></div><div class=\"c w3b h76 gs11fb\"><div class=\"t m0 x2c h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">5,7 </div></div><div class=\"c w4f h76 gs11fc\"><div class=\"t m0 x2c h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">4,6 </div></div><div class=\"c w3b h76 gs11fd\"><div class=\"t m0 x1d h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">11,8 </div></div><div class=\"c w1ae h22 gs11fe\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Pochodne instrument<span class=\"_ _1\"></span>y zabezpieczaj\u0105<span class=\"_ _1\"></span>ce (aktywa)<span class=\"ff1\"> </span></div></div><div class=\"c we1 h22 gs11ff\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">2,9 </div></div><div class=\"c w3b h22 gs1200\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">13,1 </div></div><div class=\"c w4f h22 gs1201\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">8,6 </div></div><div class=\"c w3b h22 gs1202\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">18,7 </div></div><div class=\"c w1ae h1f gs1203\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zania han<span class=\"_ _1\"></span>dlowe<span class=\"ff1\"> </span></div></div><div class=\"c we1 h1f gs1204\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(23,0) </div></div><div class=\"c w3b h1f gs1205\"><div class=\"t m0 x3e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(0,5) </div></div><div class=\"c w4f h1f gs1206\"><div class=\"t m0 x37 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(14,0) </div></div><div class=\"c w3b h1f gs1207\"><div class=\"t m0 x3e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(0,7) </div></div><div class=\"c w1ae h1f gs1208\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Kredyty i po\u017cycz<span class=\"_ _1\"></span>ki<span class=\"ff1\"> </span></div></div><div class=\"c we1 h1f gs1209\"><div class=\"t m0 x2b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w3b h1f gs120a\"><div class=\"t m0 x1c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(157,3) </div></div><div class=\"c w4f h1f gs120b\"><div class=\"t m0 x2b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w3b h1f gs120c\"><div class=\"t m0 x1c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(218,1) </div></div><div class=\"c w1ae h76 gs120d\"><div class=\"t m0 x0 h16 y16c ff1 fs4 fc0 sc0 ls0 ws0\">Pochodne instrument<span class=\"_ _1\"></span>y finansowe w<span class=\"_ _1\"></span>yceniane przez <span class=\"_ _1\"></span>wynik </div><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">finansowy (zobowi<span class=\"_ _1\"></span>\u0105zania)<span class=\"ff1\"> </span></div></div><div class=\"c we1 h76 gs120e\"><div class=\"t m0 x3e h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">(0,6) </div></div><div class=\"c w3b h76 gs120f\"><div class=\"t m0 x2b h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4f h76 gs1210\"><div class=\"t m0 x3e h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">(0,2) </div></div><div class=\"c w3b h76 gs1211\"><div class=\"t m0 x3e h16 y2ba ff1 fs4 fc0 sc0 ls0 ws0\">(0,4) </div></div><div class=\"c w1ae h1f gs1212\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Pochodne instrument<span class=\"_ _1\"></span>y zabezpieczaj\u0105<span class=\"_ _1\"></span>ce (zobowi\u0105zani<span class=\"_ _1\"></span>a)<span class=\"ff1\"> </span></div></div><div class=\"c we1 h1f gs1213\"><div class=\"t m0 x2b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w3b h1f gs1214\"><div class=\"t m0 x3e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(4,6) </div></div><div class=\"c w4f h1f gs1215\"><div class=\"t m0 x2b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w3b h1f gs1216\"><div class=\"t m0 x2b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ae h26 gs1217\"><div class=\"t m0 x0 h17 y21e ff2 fs4 fcb sc0 ls0 ws0\">EKSPOZYCJA <span class=\"_ _1\"></span>NETTO </div></div><div class=\"c we1 h26 gs1218\"><div class=\"t m0 x1b h17 y21e ff2 fs4 fcb sc0 ls0 ws0\">728,1 </div></div><div class=\"c w3b h26 gs1219\"><div class=\"t m0 x1b h17 y21e ff2 fs4 fcb sc0 ls0 ws0\">200,7 </div></div><div class=\"c w4f h26 gs121a\"><div class=\"t m0 x1b h17 y21e ff2 fs4 fcb sc0 ls0 ws0\">545,2 </div></div><div class=\"c w3b h26 gs121b\"><div class=\"t m0 x1d h17 y21e ff2 fs4 fcb sc0 ls0 ws0\">55,9 </div></div><div class=\"c w8 h4 gs11d4\"><div class=\"t m0 x8 h3 yb2a ff7 fs1 fc0 sc0 ls0 ws0\">Stopie\u0144 <span class=\"_ _0\"></span>wra\u017cliwo\u015bci <span class=\"_ _0\"></span>Grupy <span class=\"_ _9\"></span>na wzrost <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>spadek <span class=\"_ _0\"></span>kursu <span class=\"_ _9\"></span>EUR/PL<span class=\"_ _1\"></span>N <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>USD/PLN <span class=\"_ _0\"></span>prz<span class=\"_ _0\"></span>edstawiony jest <span class=\"_ _9\"></span>w poni\u017c<span class=\"_ _0\"></span>szej <span class=\"_ _0\"></span>tabeli. <span class=\"_ _0\"></span>Analiza <span class=\"_ _0\"></span>wra\u017cli<span class=\"_ _0\"></span>wo\u015b<span class=\"_ _0\"></span><span class=\"ff1\">ci <span class=\"_ _0\"></span>obejmuje </span></div><div class=\"t m0 x8 h3 yb2b ff7 fs1 fc0 sc0 ls0 ws0\">wy\u0142\u0105cznie <span class=\"_ _1\"></span>nierozliczone <span class=\"_ _5\"></span>na kon<span class=\"_ _1\"></span>iec <span class=\"_ _1\"></span>okresu <span class=\"_ _5\"></span>sprawozdawczego <span class=\"_ _1\"></span>pozycje <span class=\"_ _1\"></span>denominowane <span class=\"_ _5\"></span>w waluta<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>obcych <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>prezentuje po<span class=\"_ _1\"></span>tencjaln<span class=\"_ _0\"></span>\u0105 <span class=\"_ _1\"></span>zmian\u0119 <span class=\"_ _1\"></span>warto\u015bci </div><div class=\"t m0 x8 h3 yb2c ff7 fs1 fc0 sc0 ls0 ws0\">aktyw\u00f3w  i <span class=\"_ _8\"> </span>zo<span class=\"_ _0\"></span>bowi\u0105za\u0144  finansowych  w<span class=\"_ _1\"></span>  wyniku  zmiany <span class=\"_ _8\"> </span>kur<span class=\"_ _0\"></span>su  walutowego. <span class=\"_ _e\"> </span>Analiza  wra\u017cliwo\u015bci  skalkulowana <span class=\"_ _8\"> </span>jest  w  oparciu  o <span class=\"_ _e\"> </span>zmienno\u015b<span class=\"_ _9\"></span><span class=\"ls2b\">\u0107<span class=\"_ _1c\"> </span></span><span class=\"ls2b\"> </span></div></div>implikowan\u0105 <span class=\"_ _b\"></span>publikowan\u0105 <span class=\"_ _b\"></span>przez <span class=\"_ _8\"> </span>serwis <span class=\"_ _b\"></span>Refinitiv <span class=\"_ _b\"></span>na <span class=\"_ _8\"> </span>dzie\u0144 <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>grudnia <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _b\"></span>dla <span class=\"_ _b\"> </span>okr<span class=\"_ _0\"></span>esu <span class=\"_ _b\"></span>bie\u017c\u0105cego <span class=\"_ _b\"></span>oraz <span class=\"_ _8\"> </span>na <span class=\"_ _b\"></span>dzie\u0144<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _8\"> </span>31 <span class=\"_ _b\"></span>grudnia <span class=\"_ _b\"></span>2022 <span class=\"_ _b\"></span>roku </span>dla <span class=\"ff7\">danych por\u00f3wnawczych.</span> Analiza wra\u017cliwo\u015bci na zmiany kurs\u00f3w walutowych*:<span class=\"ff1\"> </span>Kurs EUR/PLN Kurs USD/PLN 31.12.2023 31.12.2022 31.12.2023 31.12.2022 zysk netto inne ca\u0142kowite<span class=\"ff2\"> </span>dochody zysk netto inne ca\u0142kowite<span class=\"ff2\"> </span>dochody zysk netto inne ca\u0142kowite<span class=\"ff2\"> </span>dochody zysk netto inne ca\u0142kowite<span class=\"ff2\"> </span>dochody zmiana % 7,1% 7,3% 10,4% 12,2% Zmiana warto\u015bci akty<span class=\"_ _1\"></span>w\u00f3w finansow<span class=\"_ _1\"></span>ych<span class=\"ff1\"> </span>52,4 - 40,1 - 35,1 - 29,9 - Zmiana warto\u015bci zo<span class=\"_ _1\"></span>bowi\u0105za\u0144 finans<span class=\"_ _1\"></span>owych<span class=\"ff1\"> </span>(36,2) (2,8) (24,6) (14,1) (29,5) (29,2) (27,2) (60,0) Wp\u0142yw na wynik <span class=\"_ _1\"></span>przed opodatkowa<span class=\"_ _1\"></span>niem<span class=\"ff1\"> </span>lub inne ca\u0142kowite <span class=\"_ _1\"></span>dochody<span class=\"ff1\"> </span>16,2 (2,8) 15,5 (14,1) 5,6 (29,2) 2,7 (60,0) Efekt podatkowy<span class=\"_ _1\"></span> (3,1) 0,5 (2,9) 2,7 (1,1) 5,5 (0,5) 11,4 WP\u0141YW NA WY<span class=\"_ _1\"></span>NIK NETTO<span class=\"ff2\"> </span>13,1 - 12,6 - 4,5 - 2,2 - WP\u0141YW NA INN<span class=\"_ _1\"></span>E CA\u0141KOWITE DO<span class=\"_ _1\"></span>CHODY<span class=\"ff2\"> </span>- (2,3) - (11,4) - (23,7) - (48,6) *<span class=\"ls6\">     </span><span class=\"ff5\">Przy s<span class=\"_ _0\"></span>padku kurs\u00f3w walutowych (<span class=\"_ _0\"></span>odchylenie o </span>-<span class=\"_ _0\"></span><span class=\"ff5\">%) analiza wra\u017cliw<span class=\"_ _0\"></span>o\u015bci przyjmuje identycz<span class=\"_ _0\"></span>ne warto\u015bci jak w powy\u017csz<span class=\"_ _0\"></span>ej tabeli, lecz ze znaki<span class=\"_ _0\"></span>em przeciwnym.<span class=\"_ _9\"></span></span> Celem <span class=\"_ _9\"></span>nadrz<span class=\"_ _0\"></span>\u0119dnym <span class=\"_ _9\"></span>polityki <span class=\"_ _b\"></span>Grupy <span class=\"_ _b\"></span>jest <span class=\"_ _b\"></span><span class=\"ff1\">ograniczenie <span class=\"_ _b\"></span>do </span>minimum <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>yzyka <span class=\"_ _b\"></span>kursowego <span class=\"_ _9\"></span>wynikaj\u0105cego <span class=\"_ _b\"></span>z<span class=\"ff1\"> </span>ekspozyc<span class=\"_ _0\"></span>ji <span class=\"_ _b\"></span>walutowej. <span class=\"_ _9\"></span>Grupa <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>bie\u017c\u0105co mierzy <span class=\"_ _0\"></span>ryzyko <span class=\"_ _0\"></span>walutowe, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>tak\u017ce <span class=\"_ _0\"></span>pod<span class=\"_ _0\"></span>ejmuje <span class=\"_ _0\"></span>dzia\u0142ania <span class=\"_ _0\"></span>maj\u0105ce <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>celu<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>minimalizacj\u0119 <span class=\"_ _0\"></span>jego <span class=\"_ _0\"></span>wp\u0142ywu <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>sytuacj\u0119 finansow\u0105. <span class=\"_ _0\"></span>Zarz\u0105dzan<span class=\"_ _9\"></span><span class=\"ff1\">ie <span class=\"_ _0\"></span>ryzykiem </span>walutowym w Grupie odbyw<span class=\"ff7\">a si\u0119 zgodnie z</span> <span class=\"ff5\">Polityk\u0105 Zarz\u0105dzania Ryzykiem Walutowym Grupy Kapita\u0142owej JSW wraz z procedur\u0105.<span class=\"ff4\"> </span></span>Grupa <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>tosuje <span class=\"_ _9\"></span>podzia\u0142 <span class=\"_ _b\"></span>funkcji <span class=\"_ _b\"></span>pe\u0142nionych <span class=\"_ _b\"></span>przez <span class=\"_ _9\"></span>poszczeg\u00f3lne <span class=\"_ _b\"></span>jednostki <span class=\"_ _b\"></span>organizacyjne <span class=\"_ _9\"></span>pomi\u0119dzy <span class=\"_ _b\"></span>funkcje <span class=\"_ _b\"></span>wykonawcze, <span class=\"_ _9\"></span>decyzyjne, <span class=\"_ _b\"></span>n<span class=\"_ _0\"></span><span class=\"ff1\">adzorcze, </span>kontroli i analityczne. W <span class=\"_ _9\"></span><span class=\"ff7\">Grupie <span class=\"_ _b\"></span>funkcjonuje <span class=\"_ _9\"></span>Komitet <span class=\"_ _9\"></span>Ryzyka <span class=\"_ _9\"></span>Fi<span class=\"_ _0\"></span>nansowego, <span class=\"_ _9\"></span>kt\u00f3ry <span class=\"_ _9\"></span>jest <span class=\"_ _9\"></span>odpowiedzi<span class=\"_ _0\"></span>alny <span class=\"_ _9\"></span>za <span class=\"_ _9\"></span>podejmowanie <span class=\"_ _9\"></span>kluczowych <span class=\"_ _b\"></span>decyzji <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span></span> <span class=\"ff7\">z<span class=\"_ _0\"></span>akresie <span class=\"_ _9\"></span>zarz\u0105dzania </span>ryzykiem <span class=\"_ _8\"> </span>walutowym, <span class=\"_ _b\"></span>w <span class=\"_ _8\"> </span>szczeg\u00f3lno\u015bci <span class=\"_ _8\"> </span>za <span class=\"_ _8\"> </span>podejmow<span class=\"_ _1\"></span>anie <span class=\"_ _8\"> </span>decyzji <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>zakresie <span class=\"_ _b\"></span>zabezpieczania <span class=\"_ _8\"> </span>zakontraktowanych <span class=\"_ _8\"> </span>i<span class=\"_ _0\"></span><span class=\"ff1\"> </span>planowanych <span class=\"_ _8\"> </span>przep\u0142yw\u00f3w pieni\u0119\u017cnych.<span class=\"ff1\"> </span>Maj\u0105c <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>celu <span class=\"_ _9\"></span>eliminowanie <span class=\"_ _9\"></span>ryzyka <span class=\"_ _9\"></span>kursowego <span class=\"_ _0\"></span>Grupa <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>za<span class=\"_ _0\"></span>wiera\u0142a <span class=\"_ _9\"></span>transakcje <span class=\"_ _9\"></span>Fx<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Forward <span class=\"_ _0\"></span>(zewn\u0119trzne), <span class=\"_ _9\"></span>zgodnie <span class=\"_ _9\"></span>z<span class=\"ff1\"> </span>przyj\u0119tymi <span class=\"_ _9\"></span>przez Zarz\u0105d <span class=\"_ _d\"> </span>JSW <span class=\"_ _f\"> </span>i <span class=\"_ _f\"> </span>Komitet  Ryzy<span class=\"_ _0\"></span>ka <span class=\"_ _d\"> </span>Finansowego <span class=\"_ _f\"> </span>wsp\u00f3\u0142czynnikami <span class=\"_ _d\"> </span>zabezpi<span class=\"_ _0\"></span>ecze\u0144. <span class=\"_ _d\"> </span>Okres <span class=\"_ _f\"> </span>zapadalno\u015bci <span class=\"_ _d\"> </span>zawartych <span class=\"_ _f\"> </span>tran<span class=\"_ _0\"></span>sakcji<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>nie <span class=\"_ _f\"> </span>przekracza\u0142<span class=\"_ _1\"></span> 12<span class=\"ls0\"> <span class=\"ff7\">miesi\u0119cy. </span> </span>W <span class=\"_ _0\"></span>ramach <span class=\"_ _0\"></span>zarz\u0105dzania <span class=\"_ _0\"></span>ryzy<span class=\"_ _0\"></span>kiem <span class=\"_ _0\"></span>walutowym Gr<span class=\"_ _0\"></span>upa <span class=\"_ _0\"></span>stosuje <span class=\"_ _0\"></span>hedging <span class=\"_ _0\"></span>natur<span class=\"_ _0\"></span>alny <span class=\"_ _0\"></span>tj. <span class=\"_ _0\"></span>zaci\u0105ga <span class=\"_ _0\"></span>kr<span class=\"_ _0\"></span>edyty <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>niewielkim <span class=\"_ _0\"></span>stopniu <span class=\"_ _0\"></span>dokonuj<span class=\"_ _9\"></span>e <span class=\"_ _0\"></span>zakup\u00f3w materia\u0142\u00f3w, us\u0142ug lub d\u00f3br inwestycyjnych w<span class=\"ff1\"> </span>walutach obcych, w kt\u00f3rych osi\u0105ga przych<span class=\"ff1\">ody. </span>Transakcje <span class=\"_ _1\"></span>pochodne <span class=\"_ _6\"></span>z<span class=\"_ _0\"></span>awarte <span class=\"_ _5\"></span>przez Fundusz, <span class=\"_ _5\"></span>maj\u0105ce <span class=\"_ _5\"></span>na <span class=\"_ _1\"></span>celu <span class=\"_ _5\"></span>zabezpieczenie <span class=\"_ _1\"></span>pozycji <span class=\"_ _5\"></span>aktyw\u00f3w <span class=\"_ _1\"></span>finansowych <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>nominowanych <span class=\"_ _5\"></span>w <span class=\"_ _1\"></span>walutac<span class=\"_ _0\"></span><span class=\"ff1\">h <span class=\"_ _5\"></span>obcych<span class=\"_ _0\"></span> </span>przed ryzykiem zmiany kurs\u00f3w walutowych zosta\u0142y przedstawione w<span class=\"_ _1\"></span> Nocie 7.5.<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Rachunkowo\u015b\u0107 zabezpiecze\u0144<span class=\"ffa\"> </span>Grupa <span class=\"ff7\">stosuje rachunkowo\u015b\u0107 zabezpiecze\u0144 przep\u0142yw\u00f3w pieni\u0119\u017cnych. Co do zasady do rachunkowo\u015bci zabezpiecz<span class=\"_ _0\"></span>e\u0144 wyznaczane s\u0105 transakcje<span class=\"_ _0\"></span></span> pochodne, <span class=\"_ _b\"> </span>kt\u00f3ry<span class=\"_ _0\"></span>ch <span class=\"_ _b\"> </span>termi<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>zapadalno\u015bci<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>jest <span class=\"_ _b\"></span>d\u0142u\u017cszy <span class=\"_ _8\"> </span>ni\u017c <span class=\"_ _8\"> </span>6 <span class=\"_ _b\"></span>miesi\u0119cy. <span class=\"_ _8\"> </span>W<span class=\"_ _0\"></span><span class=\"ff1\"> momencie <span class=\"_ _b\"></span>ustanowienia <span class=\"_ _8\"> </span>zabezpieczenia <span class=\"_ _8\"> </span>Grupa <span class=\"_ _8\"> </span>formalnie <span class=\"_ _b\"></span>wyznacza<span class=\"_ _0\"></span> </span>i <span class=\"ff7\">dokumentuje <span class=\"_ _f\"> </span>powi\u0105zanie <span class=\"_ _11\"> </span>zabezpieczaj\u0105ce. <span class=\"_ _f\"> </span>Sk<span class=\"_ _0\"></span>uteczno\u015b\u0107 <span class=\"_ _f\"> </span>stosowanych <span class=\"_ _11\"> </span>przez <span class=\"_ _f\"> </span>Grup\u0119 <span class=\"_ _11\"> </span>instrument\u00f3w <span class=\"_ _f\"> </span>finansowych <span class=\"_ _11\"> </span>zabezpieczaj\u0105cych <span class=\"_ _f\"> </span>jest </span>na<span class=\"ls0\"> <span class=\"ff7\">bie\u017c\u0105co monitorowana i podlega ci\u0105g\u0142ej ocenie.</span> </span>\u25aa<span class=\"ffc\"> <span class=\"ff2 fc0\">W <span class=\"_ _5\"></span>2023 <span class=\"_ _1\"></span>roku<span class=\"ff1\"> <span class=\"_ _1\"></span><span class=\"ff7\">Grupa <span class=\"_ _5\"></span>wyznaczy\u0142a <span class=\"_ _5\"></span>do rachunkow<span class=\"_ _1\"></span>o\u015bci <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span>abezpiecze\u0144 <span class=\"_ _5\"></span>transakcj<span class=\"_ _0\"></span>e <span class=\"_ _5\"></span>Fx <span class=\"_ _1\"></span>Forwar<span class=\"ff1\">d o <span class=\"_ _5\"></span>nominale <span class=\"_ _5\"></span>9,0 mln <span class=\"ff7\">EU<span class=\"_ _0\"></span>R <span class=\"_ _5\"></span>i <span class=\"_ _1\"></span>34,0 <span class=\"_ _5\"></span>mln USD<span class=\"_ _1\"></span>. <span class=\"_ _5\"></span>J<span class=\"_ _0\"></span>ednocze\u015bnie </span></span></span></span></span></span>Grupa kontynuowa\u0142a rachunkowo\u015b\u0107 zabezpiecze\u0144 dla transakcji Fx Forward zaw<span class=\"_ _1\"></span>artych w 2022 roku.<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Wed\u0142ug <span class=\"_ _b\"></span>stanu <span class=\"_ _b\"></span>na<span class=\"ff1\"> </span>dzie\u0144 <span class=\"_ _b\"></span>31<span class=\"ff1\"> </span>grudnia <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>roku <span class=\"_ _b\"></span>Grupa <span class=\"_ _b\"></span>posiada\u0142a <span class=\"_ _b\"></span>czynne <span class=\"_ _b\"></span>transakcje <span class=\"_ _b\"></span>pochodne <span class=\"_ _b\"></span>Fx <span class=\"_ _b\"></span>Forward <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>\u0142\u0105cznym <span class=\"_ _b\"></span>n<span class=\"_ _0\"></span><span class=\"ff1\">ominale <span class=\"_ _b\"></span>82,7 mln EUR </span>i 44,0 mln USD, <span class=\"_ _8\"> </span>z  czego <span class=\"_ _8\"> </span>9,0  mln <span class=\"ff7\">EUR <span class=\"_ _e\"> </span>i  30<span class=\"_ _1\"></span>,0 <span class=\"_ _e\"> </span>mln <span class=\"_ _e\"> </span>USD <span class=\"_ _8\"> </span>stan<span class=\"_ _0\"></span>owi\u0105 <span class=\"_ _e\"> </span>transakcje  zab<span class=\"_ _1\"></span>ezpieczaj\u0105ce  w<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>rozumieniu <span class=\"_ _8\"> </span>r<span class=\"_ _0\"></span>achunkowo\u015bci <span class=\"_ _e\"> </span>zabezpiecze\u0144. </span>Transakcje pochodne stanowi\u0105 zabezpieczenie wp\u0142yw\u00f3w w<span class=\"_ _1\"></span> EUR i USD ze sprzeda\u017cy produkt\u00f3w, kt\u00f3re Grupa s<span class=\"_ _1\"></span>podziewa si\u0119 otrzyma\u0107 w okresie do<span class=\"ls0\"> <span class=\"ff7\">wrze\u015bnia 2024 roku.</span> </span>Grupa w <span class=\"_ _0\"></span>2023 r<span class=\"_ _0\"></span>oku <span class=\"ff7\">wyznaczy\u0142<span class=\"_ _0\"></span>a do <span class=\"_ _0\"></span>rachunkowo\u015bci <span class=\"_ _0\"></span>zabezpiecze\u0144 kr<span class=\"_ _0\"></span>edyt denominowany <span class=\"_ _0\"></span>w USD <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wysoko\u015bci <span class=\"_ _0\"></span>44,3 <span class=\"_ _0\"></span>mln USD <span class=\"_ _9\"></span>(zaci\u0105gni\u0119ty <span class=\"_ _0\"></span>w roku </span>2023) <span class=\"_ _5\"></span>na instrument <span class=\"_ _5\"></span>zabezpieczaj\u0105cy <span class=\"_ _1\"></span>przysz\u0142e <span class=\"_ _5\"></span>przep\u0142ywy deno<span class=\"_ _1\"></span>minowane <span class=\"_ _5\"></span>w USD<span class=\"ff1\">. <span class=\"_ _5\"></span>Ce<span class=\"ff7\">lem <span class=\"_ _1\"></span>podejmowanych <span class=\"_ _1\"></span>przez <span class=\"_ _1\"></span>Grup\u0119 <span class=\"_ _5\"></span>dzia\u0142a\u0144 <span class=\"_ _1\"></span>zabezpieczaj\u0105cych </span></span>przed <span class=\"_ _b\"></span>ryzyk<span class=\"_ _0\"></span>iem <span class=\"_ _b\"></span>zmiany <span class=\"_ _b\"> </span>kur<span class=\"_ _0\"></span>su <span class=\"_ _b\"></span>USD/PLN <span class=\"_ _b\"></span>jest <span class=\"_ _8\"> </span>zagwarantowanie <span class=\"_ _b\"></span>okre\u015bl<span class=\"_ _0\"></span>onego <span class=\"_ _b\"></span>poziomu <span class=\"_ _8\"> </span>warto\u015bci <span class=\"_ _b\"></span>z\u0142otowej <span class=\"_ _b\"></span>wp\u0142yw\u00f3w <span class=\"_ _8\"> </span>walutowych <span class=\"_ _b\"></span>generowanyc<span class=\"_ _9\"></span><span class=\"ff1 ls3\">h </span>w <span class=\"ff7\">USD <span class=\"_ _8\"> </span>z <span class=\"_ _8\"> </span>tytu\u0142u <span class=\"_ _8\"> </span>realizowanej <span class=\"_ _8\"> </span>przez <span class=\"_ _8\"> </span>Grup\u0119 <span class=\"_ _8\"> </span>sprzeda\u017cy <span class=\"_ _8\"> </span>koksu. <span class=\"_ _8\"> </span>Pozycje <span class=\"_ _8\"> </span>zabezpie<span class=\"_ _0\"></span>czane <span class=\"_ _8\"> </span>stanowi\u0105 <span class=\"_ _8\"> </span>wysoce <span class=\"_ _8\"> </span>prawdopodobne <span class=\"_ _8\"> </span>przysz\u0142e <span class=\"_ _8\"> </span>przep\u0142ywy<span class=\"_ _1c\"> </span></span><div class=\"c w8 h4 gs121d\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h3 y45 ff7 fs1 fc0 sc0 ls0 ws0\">pieni\u0119\u017cne wyra\u017cone w USD realizuj\u0105ce si\u0119 w<span class=\"ff1\"> </span>okresach sp\u0142aty rat kapita\u0142o<span class=\"_ _0\"></span>wych odpowiednio do wysoko\u015bci raty kapita\u0142owej w USD. Szczeg\u00f3\u0142owe </div><div class=\"t m0 x8 h3 y46 ff1 fs1 fc0 sc0 ls0 ws0\">zestawienie dat i wolumenu wyznaczonego instrumentu zabezpieczaj<span class=\"ff7\">\u0105cego okre\u015bla przyj\u0119ty przez Grup\u0119 harmonogram sp\u0142aty rat kapita\u0142owych.</span> </div><div class=\"t m0 x8 h3 y748 ff7 fs1 fc0 sc0 ls0 ws0\">W zwi\u0105zku ze sp\u0142at\u0105 kredyt\u00f3w d<span class=\"_ _1\"></span>enominowanych w U<span class=\"_ _1\"></span>SD wynikaj\u0105cych z Umowy Finansowan<span class=\"_ _1\"></span>ia z 2019 roku, Grupa w dniu 15 czerwca 20<span class=\"_ _1\"></span>23<span class=\"_ _0\"></span><span class=\"ff1\"> roku </span></div><div class=\"t m0 x8 h3 y561 ff7 fs1 fc0 sc0 ls0 ws0\">rozwi\u0105za\u0142a <span class=\"_ _9\"></span>powi\u0105zania <span class=\"_ _9\"></span>zabezpieczaj\u0105ce, <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>kt\u00f3rym <span class=\"_ _9\"></span>kr<span class=\"_ _0\"></span>edy<span class=\"ff1\">ty <span class=\"_ _b\"></span>denominowane <span class=\"_ _9\"></span>w </span>USD <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>wysoko\u015bci <span class=\"_ _b\"></span>78,4 <span class=\"_ _9\"></span>mln <span class=\"_ _9\"></span>USD <span class=\"_ _9\"></span>zabezpiecza\u0142y <span class=\"_ _9\"></span>pr<span class=\"_ _0\"></span>zed <span class=\"_ _9\"></span>ryzykiem </div><div class=\"t m0 x8 h3 y1c9 ff7 fs1 fc0 sc0 ls0 ws0\">walutowym <span class=\"_ _0\"></span>przysz\u0142<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>przep\u0142ywy <span class=\"_ _9\"></span>denominowan<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>USD. <span class=\"_ _9\"></span>Na dzi<span class=\"_ _0\"></span>e\u0144 <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ozwi\u0105zania <span class=\"_ _0\"></span>powi\u0105za\u0144 <span class=\"_ _9\"></span>Grupa <span class=\"_ _0\"></span>wykona\u0142a <span class=\"_ _9\"></span>testy <span class=\"_ _0\"></span>skuteczno\u015bci, <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>wyniku <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>\u00f3r<span class=\"_ _0\"></span>ych </div><div class=\"t m0 x8 h3 y1ca ff7 fs1 fc0 sc0 ls0 ws0\">r\u00f3\u017cnice kursowe od<span class=\"_ _1\"></span>niesione zosta\u0142y w<span class=\"_ _1\"></span> kapita\u0142 z <span class=\"_ _1\"></span>aktualizacji wyceny instrumen<span class=\"_ _1\"></span>t\u00f3w finansowych. <span class=\"_ _1\"></span>Grupa uznaje, i\u017c pozycje <span class=\"_ _1\"></span>zabezpieczane s\u0105 <span class=\"_ _1\"></span>nadal </div><div class=\"t m0 x8 h3 y244 ff7 fs1 fc0 sc0 ls0 ws0\">wysoce <span class=\"_ _9\"></span>prawdopodobne. <span class=\"_ _b\"></span>W <span class=\"_ _b\"></span>zwi\u0105zku <span class=\"_ _b\"></span>z <span class=\"_ _9\"></span>powy\u017cszym <span class=\"_ _b\"></span>ujemne <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>\u00f3\u017cnice <span class=\"_ _b\"></span>kursowe <span class=\"_ _9\"></span>z <span class=\"_ _b\"></span>tytu\u0142u <span class=\"_ _b\"></span>kredyt\u00f3w <span class=\"_ _9\"></span>den<span class=\"_ _0\"></span>ominowanych <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>USD, <span class=\"_ _b\"></span>kt\u00f3rych <span class=\"_ _b\"></span>warto\u015b\u0107 <span class=\"_ _9\"></span>od<span class=\"_ _9\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y245 ff7 fs1 fc0 sc0 ls0 ws0\">pocz\u0105tku <span class=\"_ _0\"></span>powi\u0105zania <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>dnia <span class=\"_ _0\"></span>zamkni\u0119ci<span class=\"_ _0\"></span>a<span class=\"ff1\"> <span class=\"_ _0\"></span></span>wynosi\u0142a <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>13,9)<span class=\"ff1\"> mln </span>PLN <span class=\"_ _0\"></span>b\u0119d\u0105 <span class=\"_ _0\"></span>odnoszone <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>wyniku <span class=\"_ _9\"></span>w momencie <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ealizacji <span class=\"_ _9\"></span>pozy<span class=\"_ _1\"></span>cji <span class=\"_ _0\"></span>zabezpieczanych </div><div class=\"t m0 x8 h3 y246 ff7 fs1 fc0 sc0 ls0 ws0\">zgodnie z przyj\u0119tym na dzie\u0144 utworzenia powi\u0105zania harmonogramem sp\u0142at, pod warunkiem spe\u0142nienia warunk\u00f3w okre\u015blonych w MSSF <span class=\"ff1 ls3\">9.<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span></div><div class=\"t m0 x8 h3 y7ae ff7 fs1 fc0 sc0 ls0 ws0\">W <span class=\"_ _8\"> </span>wyniku <span class=\"_ _8\"> </span>stosowania <span class=\"_ _b\"> </span>r<span class=\"_ _0\"></span>achunkowo\u015bci <span class=\"_ _8\"> </span>zabezpiecze\u0144 <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>2023 <span class=\"_ _8\"> </span>roku <span class=\"_ _8\"> </span>cz\u0119\u015b\u0107 <span class=\"_ _8\"> </span>skuteczna <span class=\"_ _8\"> </span>zmiany <span class=\"_ _8\"> </span>warto\u015bci <span class=\"_ _8\"> </span>godziwej <span class=\"_ _8\"> </span>transakcji <span class=\"_ _8\"> </span>zabezpieczaj\u0105cych </div><div class=\"t m0 x8 h3 y7af ff1 fs1 fc0 sc0 ls0 ws0\">w <span class=\"ff7\">kwocie 50,1 mln PLN zosta\u0142a odniesiona w inne ca\u0142kowite dochody.</span> </div><div class=\"t m0 x8 h3 y576 ff7 fs1 fc0 sc0 ls0 ws0\">Cz\u0119\u015b\u0107 niesk<span class=\"_ _0\"></span>uteczna zmiany <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>godziwej <span class=\"_ _0\"></span>transakcji <span class=\"_ _0\"></span>zabezpieczaj\u0105cych <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>wysoko\u015bci <span class=\"_ _0\"></span>(0,4)<span class=\"ff1\"> mln </span>PLN (<span class=\"_ _0\"></span>warto\u015b\u0107 <span class=\"_ _0\"></span>dotyczy zmi<span class=\"_ _0\"></span>any w <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>roku) </div><div class=\"t m0 x8 h3 y562 ff7 fs1 fc0 sc0 ls0 ws0\">oraz zmiana <span class=\"_ _1\"></span>warto\u015bci godziwej instrument\u00f3w <span class=\"_ _1\"></span>pochodnych niewyznaczonych do<span class=\"_ _1\"></span> rachunkowo\u015bci zabezpiecze\u0144 w <span class=\"_ _1\"></span>wysoko\u015bci 11,1 <span class=\"_ _1\"></span>mln PLN <span class=\"_ _0\"></span>zosta\u0142a </div><div class=\"t m0 x8 h3 y1a7 ff1 fs1 fc0 sc0 ls0 ws0\">odniesiona <span class=\"_ _9\"></span>w wynik <span class=\"_ _9\"></span>finansowy <span class=\"_ _b\"></span>okresu. <span class=\"_ _9\"></span>W <span class=\"_ _9\"></span>wyniku <span class=\"_ _b\"></span>realizacji <span class=\"_ _9\"></span>pozyc<span class=\"_ _0\"></span><span class=\"ff7\">ji <span class=\"_ _b\"></span>zabezpieczanej <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>wynik <span class=\"_ _9\"></span>finansowy <span class=\"_ _9\"></span>zosta\u0142a <span class=\"_ _b\"></span>odniesiona <span class=\"_ _9\"></span>kwota </span></div><div class=\"t m0 x8 h3 y1a8 ff1 fs1 fc0 sc0 ls0 ws0\">33,9 <span class=\"ff7\">mln PLN uj\u0119ta w przychodach ze sprzeda\u017cy \u2013</span> Nota 4.1. </div><div class=\"t m0 x8 h54 y577 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff2 fc0\">W 2022 roku<span class=\"ff1\"> <span class=\"ff7\">Grupa wyznaczy\u0142a do rachunkowo\u015bci zabezpiecze\u0144 transakcje Fx Forward o <span class=\"_ _1\"></span>nominale 93,0<span class=\"ff1\"> mln <span class=\"_ _0\"></span>EUR i 126,0 mln USD.  </span></span></span></span></span></div><div class=\"t m0 x8 h3 y565 ff1 fs1 fc0 sc0 ls21 ws0\">We<span class=\"ff7 ls0\">d\u0142ug <span class=\"_ _9\"></span>stanu <span class=\"_ _9\"></span>na<span class=\"ff1\"> </span>dzie\u0144 <span class=\"_ _9\"></span>31<span class=\"ff1\"> <span class=\"_ _0\"></span></span>grudnia <span class=\"_ _9\"></span>2022 <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _9\"></span>Grupa <span class=\"_ _9\"></span>posiada\u0142a <span class=\"_ _b\"></span>czynne <span class=\"_ _9\"></span>transakcje <span class=\"_ _9\"></span>pochodne <span class=\"_ _9\"></span>Fx <span class=\"_ _9\"></span>F<span class=\"_ _0\"></span>orward <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>\u0142\u0105cznym <span class=\"_ _9\"></span>nominale <span class=\"_ _9\"></span>109,5<span class=\"_ _9\"></span><span class=\"ff1\"> mln EUR </span></span></div><div class=\"t m0 x8 h3 y579 ff1 fs1 fc0 sc0 ls0 ws0\">i 112,4 mln USD, <span class=\"_ _b\"></span>z <span class=\"_ _b\"></span>czego<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>41,0 <span class=\"_ _8\"> </span>mln <span class=\"ff7\">EUR <span class=\"_ _b\"></span>i <span class=\"_ _8\"> </span>62,0 <span class=\"_ _b\"></span>mln <span class=\"_ _b\"> </span>USD <span class=\"_ _8\"> </span>stanowi\u0105 <span class=\"_ _b\"></span>transakcje <span class=\"_ _8\"> </span>zabezpieczaj\u0105ce <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>rozumieniu <span class=\"_ _b\"> </span>r<span class=\"_ _0\"></span>achunkowo\u015bci <span class=\"_ _b\"></span>zabezpiecze\u0144<span class=\"_ _0\"></span></span><span class=\"ls2\">. </span></div><div class=\"t m0 x8 h3 y592 ff7 fs1 fc0 sc0 ls0 ws0\">Transakcje <span class=\"_ _1\"></span>pochodne <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>tanowi\u0142y <span class=\"_ _5\"></span>zabe<span class=\"_ _0\"></span>zpieczenie <span class=\"_ _5\"></span>wp\u0142yw\u00f3w <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>EUR <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>USD<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>ze <span class=\"_ _1\"></span>sprzeda\u017cy <span class=\"_ _5\"></span>produkt\u00f3w, <span class=\"_ _1\"></span>kt\u00f3re <span class=\"_ _5\"></span>Grupa <span class=\"_ _1\"></span>spodziewa\u0142a <span class=\"_ _5\"></span>si\u0119 otrzyma\u0107<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _5\"></span>w <span class=\"_ _1\"></span>okresie </span></div><div class=\"t m0 x8 h3 y7b1 ff1 fs1 fc0 sc0 ls3 ws0\">do<span class=\"ls0\"> <span class=\"ff7\">pa\u017adziernika 2023 roku.</span> </span></div><div class=\"t m0 x8 h3 y57a ff7 fs1 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _b\"></span>w <span class=\"_ _b\"> </span>202<span class=\"_ _0\"></span>2 <span class=\"_ _b\"></span>roku <span class=\"_ _8\"> </span>kontynuowa\u0142a <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>rachunkowo\u015bci <span class=\"_ _8\"> </span>zabezpiecze\u0144 <span class=\"_ _b\"></span>powi\u0105zania <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>abezpieczaj\u0105ce, <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>k<span class=\"_ _0\"></span>t\u00f3ryc<span class=\"_ _0\"></span>h <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>instr<span class=\"_ _0\"></span>umenty <span class=\"_ _b\"></span>zabezpieczaj\u0105ce </div><div class=\"t m0 x8 h3 y7b2 ff7 fs1 fc0 sc0 ls0 ws0\">przysz\u0142e <span class=\"_ _8\"> </span>przep\u0142ywy  deno<span class=\"_ _1\"></span>minowane  w <span class=\"_ _8\"> </span>USD <span class=\"_ _8\"> </span>zosta\u0142y  wyznaczone <span class=\"_ _8\"> </span>kredyty  de<span class=\"_ _1\"></span>nominowane <span class=\"_ _8\"> </span>w<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>USD  w <span class=\"_ _8\"> </span>wysoko\u015bci  78,4 <span class=\"_ _8\"> </span>mln <span class=\"_ _8\"> </span>US<span class=\"_ _0\"></span>D <span class=\"_ _8\"> </span>(zaci\u0105gni\u0119te </div><div class=\"t m0 x8 h3 y7b3 ff1 fs1 fc0 sc0 ls0 ws0\">w <span class=\"ls3\">2019</span> i 2020 <span class=\"_ _10\"> </span>roku<span class=\"ff7\">). <span class=\"_ _10\"> </span>Celem <span class=\"_ _12\"> </span>podej<span class=\"_ _0\"></span>mowanych <span class=\"_ _12\"> </span>prz<span class=\"_ _0\"></span>ez <span class=\"_ _10\"> </span>Grup\u0119 <span class=\"_ _10\"> </span>dzia\u0142a\u0144 <span class=\"_ _12\"> </span>zabezpieczaj\u0105cych <span class=\"_ _10\"> </span>przed <span class=\"_ _10\"> </span>ryzykiem<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>zm<span class=\"ff1\">i<span class=\"_ _0\"></span>any <span class=\"_ _10\"> </span>kursu <span class=\"_ _12\"> </span>USD/PLN <span class=\"_ _10\"> </span>jest </span></span></div><div class=\"t m0 x8 h3 y7b4 ff7 fs1 fc0 sc0 ls0 ws0\">zagwarantowanie <span class=\"_ _8\"> </span>okr<span class=\"_ _0\"></span>e\u015blonego <span class=\"_ _8\"> </span>poziomu  warto\u015bci <span class=\"_ _8\"> </span>z\u0142otowej  wp\u0142yw\u00f3w <span class=\"_ _8\"> </span>wal<span class=\"_ _0\"></span>utowych <span class=\"_ _8\"> </span>generowanych  w<span class=\"_ _1\"></span>  USD<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>z  tytu\u0142u <span class=\"_ _8\"> </span>reali<span class=\"_ _0\"></span>zowanej <span class=\"_ _8\"> </span>prz<span class=\"_ _0\"></span>ez <span class=\"_ _e\"> </span>Grup\u0119<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 yb3f ff7 fs1 fc0 sc0 ls0 ws0\">sprzeda\u017cy <span class=\"_ _b\"></span>koksu. <span class=\"_ _8\"> </span>Pozycje <span class=\"_ _9\"></span>zabezpieczane <span class=\"_ _8\"> </span>stanow<span class=\"_ _1\"></span>i\u0105 <span class=\"_ _b\"></span>wysoce <span class=\"_ _b\"> </span>pr<span class=\"_ _0\"></span>awdopodobne <span class=\"_ _b\"></span>przysz\u0142e <span class=\"_ _b\"></span>przep\u0142ywy <span class=\"_ _b\"> </span>pieni<span class=\"_ _0\"></span>\u0119\u017cne <span class=\"_ _b\"></span>wyra\u017cone<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _b\"> </span></span>w <span class=\"_ _8\"> </span>USD <span class=\"_ _b\"></span>realizuj\u0105ce <span class=\"_ _b\"></span>si\u0119 </div><div class=\"t m0 x8 h3 y716 ff1 fs1 fc0 sc0 ls0 ws0\">w <span class=\"ff7\">okresach sp\u0142aty rat <span class=\"_ _1\"></span>kapita\u0142owych <span class=\"_ _1\"></span>odpowiednio do wysoko\u015bci raty <span class=\"_ _1\"></span>kapita\u0142owej <span class=\"_ _1\"></span>w USD. Szczeg\u00f3\u0142ow<span class=\"_ _1\"></span>e zestawienie dat <span class=\"_ _1\"></span>i<span class=\"_ _0\"></span><span class=\"ff1\"> wolumenu wyznaczonego </span></span></div><div class=\"t m0 x8 h3 y6d8 ff7 fs1 fc0 sc0 ls0 ws0\">instrumentu zabezpieczaj\u0105cego okre\u015bla przyj\u0119ty przez Grup\u0119 harmonogram sp\u0142aty rat kapita\u0142owych<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y61 ff1 fs1 fc0 sc0 ls1a ws0\">Cz<span class=\"ff7 ls0\">\u0119\u015b\u0107 skuteczna zmiany <span class=\"_ _1\"></span>warto\u015bci <span class=\"_ _1\"></span>godziwej transakcji <span class=\"_ _1\"></span>zabezpieczaj\u0105cych <span class=\"_ _1\"></span>w kw<span class=\"_ _1\"></span>ocie (17,2) m<span class=\"_ _1\"></span>ln PLN <span class=\"_ _1\"></span>zosta\u0142a odniesiona <span class=\"_ _1\"></span>w inn<span class=\"_ _1\"></span>e ca\u0142kowi<span class=\"_ _0\"></span><span class=\"ff1\">te docho<span class=\"_ _1\"></span>dy. </span></span></div><div class=\"t m0 x8 h3 y57b ff7 fs1 fc0 sc0 ls0 ws0\">Cz\u0119\u015b\u0107 <span class=\"_ _f\"> </span>nieskuteczna <span class=\"_ _d\"> </span>zmiany <span class=\"_ _f\"> </span>warto<span class=\"_ _0\"></span>\u015bci <span class=\"_ _f\"> </span>godziwej <span class=\"_ _f\"> </span>transakcji <span class=\"_ _f\"> </span>zabezpieczaj\u0105cych <span class=\"_ _d\"> </span>oraz <span class=\"_ _f\"> </span>zmiana <span class=\"_ _f\"> </span>warto\u015bci <span class=\"_ _f\"> </span>godziwej <span class=\"_ _f\"> </span>instrument\u00f3w <span class=\"_ _d\"> </span>poc<span class=\"_ _9\"></span><span class=\"ff1\">hodnych </span></div><div class=\"t m0 x8 h3 y596 ff7 fs1 fc0 sc0 ls0 ws0\">niewyznaczonych do <span class=\"_ _1\"></span>rachunkowo\u015bci zabezpiecze\u0144<span class=\"_ _1\"></span> w <span class=\"_ _1\"></span>wysoko\u015bci 13,8 <span class=\"_ _1\"></span>mln PLN <span class=\"_ _1\"></span>zosta\u0142a od<span class=\"_ _1\"></span>niesiona w<span class=\"ff1\"> wynik finansowy okresu. <span class=\"_ _1\"></span>W wyniku <span class=\"_ _1\"></span>realizacji </span></div><div class=\"t m0 x8 h3 y597 ff7 fs1 fc0 sc0 ls0 ws0\">pozycji <span class=\"_ _5\"></span>zabezpieczanej <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>2022 <span class=\"_ _5\"></span>roku <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>wynik <span class=\"_ _5\"></span>finansowy <span class=\"_ _1\"></span>zosta\u0142a <span class=\"_ _5\"></span>odniesiona <span class=\"_ _5\"></span>k<span class=\"_ _0\"></span>wota <span class=\"_ _5\"></span>(35,8) <span class=\"_ _1\"></span>mln <span class=\"_ _5\"></span>PLN <span class=\"_ _5\"></span>(warto\u015b\u0107 <span class=\"_ _1\"></span>ta<span class=\"ff1\"> skorygo<span class=\"_ _0\"></span></span>wa\u0142a <span class=\"_ _5\"></span>przychody <span class=\"_ _1\"></span>ze <span class=\"_ _5\"></span>sprzeda\u017cy </div><div class=\"t m0 x8 h3 y5bc ff7 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> Nota 4.1.) </span></div><div class=\"t m0 x8 h3 y57f ff7 fs1 fc0 sc0 ls0 ws0\">Transakcje walutowe oraz swapy towarowe otwarte na dzie\u0144 3<span class=\"_ _1\"></span>1 grudnia 2023 roku przedstawiaj\u0105 si\u0119 nast\u0119puj\u0105co:<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div></div><div class=\"c wc4 hd7 gs121e\"><div class=\"t m0 x4 h17 ya0 ff2 fs4 fc0 sc0 ls0 ws0\">Typ transakcji </div></div><div class=\"c w1b4 h6f gs121f\"><div class=\"t m0 x112 h17 y253 ff2 fs4 fc0 sc0 ls0 ws0\">Termin rozlicze<span class=\"_ _1\"></span>nia transakcji </div></div><div class=\"c w1c hb5 gs1220\"><div class=\"t m0 x27 h17 y210 ff2 fs4 fc0 sc0 ls0 ws0\">do 1 m-<span class=\"ls10\">ca</span> </div></div><div class=\"c w4f hb5 gs1221\"><div class=\"t m0 x27 h17 y210 ff2 fs4 fc0 sc0 ls0 ws0\">od 2 do 3 m-<span class=\"ls5\">cy<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></div></div><div class=\"c w3b hb5 gs1222\"><div class=\"t m0 x27 h17 y210 ff2 fs4 fc0 sc0 ls0 ws0\">od 4 do 6 m-<span class=\"ls5\">cy<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></div></div><div class=\"c w4f hb5 gs1223\"><div class=\"t m0 x38 h17 y210 ff2 fs4 fc0 sc0 ls0 ws0\">od 7 do 12 m-<span class=\"ls10\">cy</span> </div></div><div class=\"c w64 hb5 gs1224\"><div class=\"t m0 x1e h17 y210 ff2 fs4 fc0 sc0 ls0 ws0\">Razem </div></div><div class=\"c w1b5 h6f gs1225\"><div class=\"t m0 x4 h17 y253 ff3 fs4 fc0 sc0 ls0 ws0\">TRANSAKCJE WY<span class=\"_ _1\"></span>CENIANE <span class=\"_ _1\"></span>W WARTO\u015aCI G<span class=\"_ _1\"></span>ODZIWEJ PRZE<span class=\"_ _1\"></span>Z WYNIK FIN<span class=\"_ _1\"></span>ANSOWY<span class=\"ff2\"> </span></div></div><div class=\"c wc4 h70 gs1226\"><div class=\"t m0 x4 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Fx Forward </div></div><div class=\"c w1c h70 gs1227\"><div class=\"t m0 x34 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">3,9 </div></div><div class=\"c w4f h70 gs1228\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">7,2 </div></div><div class=\"c w3b h70 gs1229\"><div class=\"t m0 x2b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4f h70 gs122a\"><div class=\"t m0 x2b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w64 h70 gs122b\"><div class=\"t m0 x39 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">11,1 </div></div><div class=\"c w1b5 h70 gs122c\"><div class=\"t m0 x4 h17 y12 ff3 fs4 fc0 sc0 ls0 ws0\">TRANSAKCJE ZA<span class=\"_ _1\"></span>BEZPIECZAJ<span class=\"_ _1\"></span>\u0104CE<span class=\"ff2\"> </span></div></div><div class=\"c wc4 h78 gs122d\"><div class=\"t m0 x4 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Fx Forward </div></div><div class=\"c w1c h78 gs122e\"><div class=\"t m0 x34 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,8 </div></div><div class=\"c w4f h78 gs122f\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">6,1 </div></div><div class=\"c w3b h78 gs1230\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">7,1 </div></div><div class=\"c w4f h78 gs1231\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">1,9 </div></div><div class=\"c w64 h78 gs1232\"><div class=\"t m0 x39 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">15,9 </div></div><div class=\"c wc4 h30 gs1233\"><div class=\"t m0 x4 h16 yb ff1 fs4 fc0 sc0 ls0 ws0\">Swap towarowy </div></div><div class=\"c w1c h30 gs1234\"><div class=\"t m0 x49 h16 yb ff1 fs4 fc0 sc0 ls0 ws0\">(0,8) </div></div><div class=\"c w4f h30 gs1235\"><div class=\"t m0 x1d h16 yb ff1 fs4 fc0 sc0 ls0 ws0\">(2,2) </div></div><div class=\"c w3b h30 gs1236\"><div class=\"t m0 x1d h16 yb ff1 fs4 fc0 sc0 ls0 ws0\">(1,4) </div></div><div class=\"c w4f h30 gs1237\"><div class=\"t m0 x1d h16 yb ff1 fs4 fc0 sc0 ls0 ws0\">(0,1) </div></div><div class=\"c w64 h30 gs1238\"><div class=\"t m0 x39 h16 yb ff1 fs4 fc0 sc0 ls0 ws0\">(4,5) </div></div><div class=\"c wc4 h30 gs1239\"><div class=\"t m0 x4 h17 y21e ff2 fs4 fcb sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w1c h30 gs123a\"><div class=\"t m0 x34 h17 y21e ff2 fs4 fcb sc0 ls0 ws0\">3,9 </div></div><div class=\"c w4f h30 gs123b\"><div class=\"t m0 x1d h17 y21e ff2 fs4 fcb sc0 ls0 ws0\">11,1 </div></div><div class=\"c w3b h30 gs123c\"><div class=\"t m0 x7b h17 y21e ff2 fs4 fcb sc0 ls0 ws0\">5,7 </div></div><div class=\"c w4f h30 gs123d\"><div class=\"t m0 x7b h17 y21e ff2 fs4 fcb sc0 ls0 ws0\">1,8 </div></div><div class=\"c w64 h30 gs123e\"><div class=\"t m0 x7c h17 y21e ff2 fs4 fcb sc0 ls0 ws0\">22,5<span class=\"_ _1c\"> </span> </div></div><div class=\"c w8 h4 gs1240\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h3 y45 ff1 fs1 fc0 sc0 ls0 ws0\">Transakcje <span class=\"ff7\">walutowe otwarte na dzie\u0144 31 grudnia 2022 roku przedstawiaj\u0105 si\u0119 nast\u0119puj\u0105co:</span> </div></div><div class=\"c wc4 hd7 gs1241\"><div class=\"t m0 x4 h17 ya0 ff2 fs4 fc0 sc0 ls0 ws0\">Typ transakcji </div></div><div class=\"c w1b4 h6f gs1242\"><div class=\"t m0 x112 h17 y253 ff2 fs4 fc0 sc0 ls0 ws0\">Termin rozlicze<span class=\"_ _1\"></span>nia transakcji </div></div><div class=\"c w1c hb5 gs1243\"><div class=\"t m0 x27 h17 y210 ff2 fs4 fc0 sc0 ls0 ws0\">do 1 m-<span class=\"ls10\">ca</span> </div></div><div class=\"c w4f hb5 gs1244\"><div class=\"t m0 x27 h17 y210 ff2 fs4 fc0 sc0 ls0 ws0\">od 2 do 3 m-<span class=\"ls5\">cy<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></div></div><div class=\"c w3b hb5 gs1245\"><div class=\"t m0 x27 h17 y210 ff2 fs4 fc0 sc0 ls0 ws0\">od 4 do 6 m-<span class=\"ls5\">cy<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></div></div><div class=\"c w4f hb5 gs1246\"><div class=\"t m0 x38 h17 y210 ff2 fs4 fc0 sc0 ls0 ws0\">od 7 do 12 m-<span class=\"ls10\">cy</span> </div></div><div class=\"c w64 hb5 gs1247\"><div class=\"t m0 x1e h17 y210 ff2 fs4 fc0 sc0 ls0 ws0\">Razem </div></div><div class=\"c w1b5 h6f gs1248\"><div class=\"t m0 x4 h17 y253 ff3 fs4 fc2 sc0 ls0 ws0\">TRANSAKCJE WY<span class=\"_ _1\"></span>CENIANE <span class=\"_ _1\"></span>W WARTO\u015aCI G<span class=\"_ _1\"></span>ODZIWEJ PRZE<span class=\"_ _1\"></span>Z WYNIK <span class=\"ff2\">FINANSOWY </span></div></div><div class=\"c wc4 h70 gs1249\"><div class=\"t m0 x4 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Fx Forward </div></div><div class=\"c w1c h70 gs124a\"><div class=\"t m0 x34 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">5,3 </div></div><div class=\"c w4f h70 gs124b\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">4,2 </div></div><div class=\"c w3b h70 gs124c\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">4,5 </div></div><div class=\"c w4f h70 gs124d\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">1,9 </div></div><div class=\"c w64 h70 gs124e\"><div class=\"t m0 x39 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">15,9 </div></div><div class=\"c w1b5 h18 gs124f\"><div class=\"t m0 x4 h17 y72 ff3 fs4 fc2 sc0 ls0 ws0\">TRANSAKCJE ZA<span class=\"_ _1\"></span>BEZPIECZAJ<span class=\"_ _1\"></span>\u0104CE<span class=\"ff2\"> </span></div></div><div class=\"c wc4 h70 gs1250\"><div class=\"t m0 x4 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Fx Forward </div></div><div class=\"c w1c h70 gs1251\"><div class=\"t m0 x34 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">2,6 </div></div><div class=\"c w4f h70 gs1252\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">9,0 </div></div><div class=\"c w3b h70 gs1253\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">10,9 </div></div><div class=\"c w4f h70 gs1254\"><div class=\"t m0 x2c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">4,8 </div></div><div class=\"c w64 h70 gs1255\"><div class=\"t m0 x39 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">27,3 </div></div><div class=\"c wc4 h40 gs1256\"><div class=\"t m0 x4 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w1c h40 gs1257\"><div class=\"t m0 x34 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">7,9 </div></div><div class=\"c w4f h40 gs1258\"><div class=\"t m0 x1d h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">13,2 </div></div><div class=\"c w3b h40 gs1259\"><div class=\"t m0 x1d h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">15,4 </div></div><div class=\"c w4f h40 gs125a\"><div class=\"t m0 x7b h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">6,7 </div></div><div class=\"c w64 h40 gs125b\"><div class=\"t m0 x7c h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">43,2 </div></div><div class=\"c w8 h4 gs1240\"><div class=\"t m0 x8 h54 y65a ff2 fs1 fc1 sc0 ls3 ws0\">c)<span class=\"ffb ls0\"> <span class=\"ff3\">RYZYKO ZMIANY PRZEP\u0141YW\u00d3W PIENI\u0118\u017bNYCH W WYNIKU ZMIAN ST\u00d3P PROCENTOWYCH<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x8 h3 yb4d ff7 fs1 fc0 sc0 ls0 ws0\">G\u0142\u00f3wnym \u017ar\u00f3d\u0142em ryzyka stopy procentowej w Grupie s\u0105:<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 yb4e ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">inwestycje w portfel aktyw\u00f3w FIZ,<span class=\"ff1\"> </span></span></div><div class=\"t m0 x8 h3 y199 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">\u015brodki pieni\u0119\u017cne i ich ekwiwalenty oraz lokaty,<span class=\"ff1\"> </span></span></div><div class=\"t m0 x8 h3 y29b ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">kredyty i po\u017cyczki,<span class=\"ff1\"> </span></span></div><div class=\"t m0 x8 h3 yb4f ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">zobowi\u0105zania z tytu\u0142u leasingu.<span class=\"ff1\"> </span></span></div><div class=\"t m0 x8 h3 yb50 ff7 fs1 fc0 sc0 ls0 ws0\">Nara\u017cenie Grupy na r<span class=\"_ _0\"></span>yzyko wywo\u0142ane z<span class=\"_ _0\"></span>mianami st\u00f3p procentowych dotyc<span class=\"_ _0\"></span>zy przede wszys<span class=\"_ _0\"></span>tkim faktu, i\u017c <span class=\"_ _9\"></span>przep\u0142ywy pieni\u0119\u017cne mog\u0105 <span class=\"_ _0\"></span>ulec zmianie </div><div class=\"t m0 x8 h3 yb51 ff7 fs1 fc0 sc0 ls0 ws0\">w <span class=\"_ _8\"> </span>wyniku <span class=\"_ _e\"> </span>zmian <span class=\"_ _8\"> </span>r<span class=\"_ _0\"></span>ynkowych <span class=\"_ _8\"> </span>st\u00f3p <span class=\"_ _e\"> </span>procentowych. <span class=\"_ _8\"> </span>Grupa <span class=\"_ _8\"> </span>cz\u0119\u015bciowo  fina<span class=\"_ _1\"></span>nsuje <span class=\"_ _e\"> </span>swoj\u0105 <span class=\"_ _8\"> </span>dzia\u0142alno\u015b\u0107  operacyjn\u0105 <span class=\"_ _8\"> </span>i<span class=\"ff1\"> </span>inwestycyj<span class=\"_ _0\"></span>n\u0105 <span class=\"_ _8\"> </span>kapita\u0142em <span class=\"_ _e\"> </span>obcym </div><div class=\"t m0 x8 h3 yb52 ff7 fs1 fc0 sc0 ls0 ws0\">oprocentowanym <span class=\"_ _0\"></span>zar\u00f3wno <span class=\"_ _9\"></span>wed\u0142ug <span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>a\u0142ych, <span class=\"_ _9\"></span>jak <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>wed\u0142ug <span class=\"_ _9\"></span>zmiennych <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>t\u00f3p <span class=\"_ _0\"></span>procentowych <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>inwestuje <span class=\"_ _9\"></span>wolne <span class=\"_ _9\"></span>\u015brodki <span class=\"_ _9\"></span>pieni\u0119\u017cne <span class=\"_ _0\"></span>w<span class=\"ff1\"> aktywa <span class=\"_ _9\"></span>finansowe </span></div><div class=\"t m0 x8 h3 yb53 ff1 fs1 fc0 sc0 ls0 ws0\">w <span class=\"ff7\">wi\u0119kszo\u015bci <span class=\"_ _d\"> </span>oprocentowane <span class=\"_ _f\"> </span>wed\u0142ug <span class=\"_ _f\"> </span>zmiennych <span class=\"_ _d\"> </span>st\u00f3p <span class=\"_ _f\"> </span>procentowych. <span class=\"_ _d\"> </span>Ryzyko <span class=\"_ _f\"> </span>zmiany <span class=\"_ _d\"> </span>st\u00f3p<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>procentowych <span class=\"_ _f\"> </span>wynika <span class=\"_ _d\"> </span>g\u0142\u00f3<span class=\"_ _0\"></span>wnie <span class=\"_ _d\"> </span>ze<span class=\"_ _9\"></span></span> <span class=\"ff7\">zmienno\u015bci </span></div><div class=\"t m0 x8 h3 yb54 ff7 fs1 fc0 sc0 ls0 ws0\">nast\u0119puj\u0105cych stawek referencyjnych: WIBOR 1M, WIBOR<span class=\"ff1\"> </span>3M, WIBID 1M, LIBOR dla USD/Sk\u0142ad<span class=\"ff1\">ana Stopa Referencyjna SOFR, EURIBOR. </span></div><div class=\"t m0 x8 h3 y27 ff7 fs1 fc0 sc0 ls0 ws0\">Pozycje oprocentowan<span class=\"_ _1\"></span>e wed\u0142ug <span class=\"_ _1\"></span>stopy zmiennej nara\u017caj\u0105 <span class=\"_ _1\"></span>Grup\u0119 na <span class=\"_ _1\"></span>ryzyko zmiany <span class=\"_ _1\"></span>przep\u0142yw\u00f3w <span class=\"_ _1\"></span>pieni\u0119\u017cnych z da<span class=\"_ _1\"></span>nej pozycji w <span class=\"_ _1\"></span>wyniku zmiany st\u00f3p </div><div class=\"t m0 x8 h3 y28 ff7 fs1 fc0 sc0 ls0 ws0\">procentowych. <span class=\"_ _1\"></span>Pozycje <span class=\"_ _1\"></span>oprocentowane w<span class=\"_ _1\"></span>ed\u0142ug stopy <span class=\"_ _5\"></span>sta\u0142ej nara\u017caj\u0105 <span class=\"_ _1\"></span>Grup\u0119 na <span class=\"_ _5\"></span>r<span class=\"_ _0\"></span>yzyko zmiany w<span class=\"_ _1\"></span>arto\u015bci godziwej <span class=\"_ _5\"></span>danej pozycji, <span class=\"_ _1\"></span>te<span class=\"ff1\"> </span>zmiany warto\u015bci </div><div class=\"t m0 x8 h3 y29 ff7 fs1 fc0 sc0 ls0 ws0\">godziwej wp\u0142ywaj\u0105 na wynik finansowy poniewa\u017c Grupa posiada pozycje oprocentowan<span class=\"_ _1\"></span>e stop\u0105 sta\u0142\u0105, kt\u00f3re s\u0105 wyceniane do warto\u015bci<span class=\"_ _0\"></span><span class=\"ff1\"> godziwej.  </span></div><div class=\"t m0 x8 h3 y778 ff7 fs1 fc0 sc0 ls0 ws0\">Przedstawione <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>poni\u017cszej <span class=\"_ _b\"></span>tabeli <span class=\"_ _9\"></span>zad\u0142u\u017cenie <span class=\"_ _b\"></span>na <span class=\"_ _9\"></span>dzi<span class=\"_ _0\"></span>e\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _b\"></span>grudnia <span class=\"_ _9\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _b\"></span>roku <span class=\"_ _b\"></span>oprocentowane <span class=\"_ _9\"></span>jest <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>tawk\u0105 <span class=\"_ _9\"></span>WI<span class=\"_ _0\"></span>BOR/WIBID <span class=\"_ _9\"></span>za <span class=\"_ _b\"></span>wyj\u0105tkiem <span class=\"_ _8\"> </span><span class=\"ff1\">kwoty </span></div><div class=\"t m0 x8 h3 y8b7 ff1 fs1 fc0 sc0 ls0 ws0\">156,5 mln <span class=\"ff7\">PLN, <span class=\"_ _8\"> </span>kt\u00f3ra <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span>procentowana <span class=\"_ _8\"> </span>jest <span class=\"_ _8\"> </span>wed\u0142ug <span class=\"_ _8\"> </span>SOFR <span class=\"_ _8\"> </span>(na <span class=\"_ _8\"> </span>dzie\u0144 <span class=\"_ _b\"> </span>31<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>grudnia <span class=\"_ _8\"> </span>2022 <span class=\"_ _8\"> </span>roku <span class=\"_ _8\"> </span>wed\u0142ug <span class=\"_ _b\"></span>st<span class=\"_ _0\"></span>awki <span class=\"_ _8\"> </span>LIBOR <span class=\"_ _8\"> </span>USD <span class=\"_ _8\"> </span>oprocentowane <span class=\"_ _8\"> </span>by\u0142o</span> </div><div class=\"t m0 x8 h3 y428 ff7 fs1 fc0 sc0 ls0 ws0\">zad\u0142u\u017cenie <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>wysoko\u015bci <span class=\"_ _8\"> </span>218,<span class=\"_ _1\"></span>1 <span class=\"_ _8\"> </span>mln <span class=\"_ _b\"></span>PLN). <span class=\"_ _8\"> </span>Rynkowe <span class=\"_ _8\"> </span>stopy <span class=\"_ _8\"> </span>WIBOR/WIBID <span class=\"_ _8\"> </span>zostan\u0105 <span class=\"_ _b\"> </span>zast\u0105pione <span class=\"_ _8\"> </span>now\u0105 <span class=\"_ _8\"> </span>stop\u0105 <span class=\"_ _8\"> </span>referencyjn\u0105 <span class=\"_ _b\"> </span>WIRON. <span class=\"_ _8\"> </span>Szczeg\u00f3\u0142y </div><div class=\"t m0 x8 h3 yb55 ff7 fs1 fc0 sc0 ls0 ws0\">dotycz\u0105ce <span class=\"_ _9\"></span>zast\u0105pienia <span class=\"_ _b\"></span>stopy <span class=\"_ _b\"></span>referencyjnej <span class=\"_ _b\"></span>WIBOR/WIBID <span class=\"_ _9\"></span>now\u0105 <span class=\"_ _b\"></span>stopa <span class=\"_ _b\"></span>referencyjna <span class=\"_ _b\"></span>WIRON <span class=\"_ _9\"></span>zostan\u0105 <span class=\"_ _b\"></span>opublikowane <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>formie <span class=\"_ _b\"></span>Rozporz\u0105dze<span class=\"_ _0\"></span><span class=\"ff1\">nia </span></div><div class=\"t m0 x8 h3 y7f5 ff1 fs1 fc0 sc0 ls0 ws0\">M<span class=\"ff7\">inistra <span class=\"_ _b\"></span>Finans\u00f3w. <span class=\"_ _9\"></span>Rozporz\u0105dzenie <span class=\"_ _b\"></span>okre\u015bli <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>pread <span class=\"_ _9\"></span>koryguj\u0105cy <span class=\"_ _b\"></span>oraz <span class=\"_ _b\"></span>dat\u0119, <span class=\"_ _9\"></span>od <span class=\"_ _b\"></span>kt\u00f3rej <span class=\"_ _9\"></span>obowi\u0105zuje <span class=\"_ _b\"></span>zamiana. <span class=\"_ _9\"></span>W\u00f3<span class=\"_ _0\"></span>wczas <span class=\"_ _9\"></span>mo\u017cli<span class=\"_ _0\"></span>we <span class=\"_ _9\"></span>b\u0119dzie <span class=\"_ _b\"></span>us<span class=\"_ _0\"></span></span>talenie </div><div class=\"t m0 x8 h3 y8a0 ff1 fs1 fc0 sc0 lsf ws0\">czy<span class=\"ls0\"> <span class=\"ff7\">nowa <span class=\"_ _5\"></span>podstawa <span class=\"_ _5\"></span>wyznaczania <span class=\"_ _1\"></span>umownych <span class=\"_ _5\"></span>przep\u0142yw\u00f3w <span class=\"_ _5\"></span>pieni\u0119\u017cnych <span class=\"_ _1\"></span>jest <span class=\"_ _5\"></span>ekonomicznie <span class=\"_ _1\"></span>r\u00f3wnowa\u017cna <span class=\"_ _5\"></span>z <span class=\"_ _5\"></span>poprz<span class=\"_ _0\"></span>edni\u0105 <span class=\"_ _5\"></span>podstaw\u0105 <span class=\"_ _5\"></span>i w\u00f3w<span class=\"_ _1\"></span>czas <span class=\"ff1 ls3\">do<span class=\"ls0\"> </span></span>uj\u0119cia </span></span></div><div class=\"t m0 x8 h3 y77d ff1 fs1 fc0 sc0 ls0 ws0\">takiej <span class=\"_ _1\"></span>zmiany <span class=\"_ _5\"></span>stop referencyjnych <span class=\"_ _5\"></span>zastosowanie <span class=\"_ _5\"></span>ma Faza <span class=\"_ _5\"></span>1/Faza 2 <span class=\"_ _5\"></span>zmian <span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>MSSF <span class=\"_ _5\"></span>9, MSR<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>39, <span class=\"_ _5\"></span>MSSF 7, <span class=\"_ _5\"></span>MSSF <span class=\"_ _1\"></span>4 <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>MSSF <span class=\"_ _5\"></span>16 <span class=\"ff7\">\u2013</span> <span class=\"_ _1\"></span><span class=\"ff5\">Reforma <span class=\"_ _1\"></span>wska\u017anika </span></div><div class=\"t m0 x8 h3 y28a ff4 fs1 fc0 sc0 ls0 ws0\">referencyjnego stopy procentowej (IBOR)<span class=\"ff7\">. Zgodnie z Map\u0105 Drogow\u0105 publikacja starych stawek WIBOR/WIBID zako\u0144czy si\u0119 w<span class=\"ff1\"> <span class=\"ls3\">2025</span> roku.  </span></span></div><div class=\"t m0 x8 h3 y139 ff7 fs1 fc0 sc0 ls0 ws0\">Pozycje skonsolidowanego sprawozdania z sytuacji finansowej nara\u017cone na zmian\u0119 st\u00f3p procen<span class=\"_ _1\"></span>towych prezentuje poni\u017csza tabela:<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div></div><div class=\"c w1b7 h6f gs125c\"><div class=\"t m0 x36 h17 y253 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w1b7 h6f gs125d\"><div class=\"t m0 x36 h17 y253 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w1b8 h36 gs125e\"><div class=\"t m0 x49 h17 y2a5 ff3 fs4 fc0 sc0 ls0 ws0\">sta\u0142e<span class=\"ff2\"> </span></div></div><div class=\"c w1b9 h36 gs125f\"><div class=\"t m0 x27 h17 y2a5 ff2 fs4 fc0 sc0 ls0 ws0\">zmienne* </div></div><div class=\"c w1ba h36 gs1260\"><div class=\"t m0 x42 h17 y2a5 ff3 fs4 fc0 sc0 ls0 ws0\">sta\u0142e<span class=\"ff2\"> </span></div></div><div class=\"c w1bb h36 gs1261\"><div class=\"t m0 x4c h17 y2a5 ff2 fs4 fc0 sc0 ls0 ws0\">zmienne* </div></div><div class=\"c w1b6 h96 gs1262\"><div class=\"t m0 x0 h54 y261 ff3 fs4 fc2 sc0 ls0 ws0\">D\u0142ugoterminow<span class=\"_ _1\"></span>e aktywa finans<span class=\"_ _1\"></span>owe: <span class=\"ff2 fs1\"> </span></div></div><div class=\"c w1b6 h15 gs1263\"><div class=\"t m0 x0 h16 y28b ff7 fs4 fc0 sc0 ls0 ws0\">\u015arodki pieni\u0119\u017cne i <span class=\"_ _1\"></span>ich ekwiwalenty <span class=\"_ _1\"></span>Funduszu Likwida<span class=\"_ _1\"></span>cji Zak\u0142ad\u00f3w G\u00f3r<span class=\"_ _1\"></span>niczych<span class=\"ff1\"> </span></div></div><div class=\"c w1b8 h15 gs1264\"><div class=\"t m0 x37 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1b9 h15 gs1265\"><div class=\"t m0 x52 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">429,3 </div></div><div class=\"c w1ba h15 gs1266\"><div class=\"t m0 x37 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1bb h15 gs1267\"><div class=\"t m0 x52 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">405,7 </div></div><div class=\"c w1b6 h15 gs1268\"><div class=\"t m0 x0 h16 y28b ff7 fs4 fc0 sc0 ls0 ws0\">Inwestycje w portfel a<span class=\"_ _1\"></span>ktyw\u00f3w FIZ<span class=\"ff1\"> </span></div></div><div class=\"c w1b8 h15 gs1269\"><div class=\"t m0 x31 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">1 083,4 </div></div><div class=\"c w1b9 h15 gs126a\"><div class=\"t m0 x31 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">6 392,6 </div></div><div class=\"c w1ba h15 gs126b\"><div class=\"t m0 x31 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">1 131,7 </div></div><div class=\"c w1bb h15 gs126c\"><div class=\"t m0 x31 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">5 999,5 </div></div><div class=\"c w1b6 h23 gs126d\"><div class=\"t m0 x0 h54 y3a6 ff3 fs4 fc2 sc0 ls0 ws0\">Kr\u00f3tkoterminowe <span class=\"_ _1\"></span>aktywa finan<span class=\"_ _1\"></span>sowe:<span class=\"ff2 fs1\"> </span></div></div><div class=\"c w1b6 h15 gs126e\"><div class=\"t m0 x0 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">Lokaty bankowe </div></div><div class=\"c w1b8 h15 gs126f\"><div class=\"t m0 x37 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1b9 h15 gs1270\"><div class=\"t m0 x37 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1ba h15 gs1271\"><div class=\"t m0 x36 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">3,1 </div></div><div class=\"c w1bb h15 gs1272\"><div class=\"t m0 x37 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1b6 hb7 gs1273\"><div class=\"t m0 x0 h16 y28b ff7 fs4 fc0 sc0 ls0 ws0\">\u015arodki pieni\u0119\u017cne i <span class=\"_ _1\"></span>ich ekwiwalenty<span class=\"ff1\"> </span></div></div><div class=\"c w1b8 hb7 gs1274\"><div class=\"t m0 x31 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">2 017,5 </div></div><div class=\"c w1b9 hb7 gs1275\"><div class=\"t m0 x52 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">673,3 </div></div><div class=\"c w1ba hb7 gs1276\"><div class=\"t m0 x31 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">4 699,4 </div></div><div class=\"c w1bb hb7 gs1277\"><div class=\"t m0 x52 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">138,5 </div></div><div class=\"c w1b6 h15 gs1278\"><div class=\"t m0 x0 h54 y11c ff3 fs4 fc2 sc0 ls0 ws0\">D\u0142ugoterminow<span class=\"_ _1\"></span>e zobowi\u0105zania fi<span class=\"_ _1\"></span>nansowe:<span class=\"ff2 fs1\"> </span></div></div><div class=\"c w1b6 h23 gs1279\"><div class=\"t m0 x0 h16 yd5 ff7 fs4 fc0 sc0 ls0 ws0\">Kredyty i po\u017cycz<span class=\"_ _1\"></span>ki<span class=\"ff1\"> </span></div></div><div class=\"c w1b8 h23 gs127a\"><div class=\"t m0 x37 h16 yd5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1b9 h23 gs127b\"><div class=\"t m0 x52 h16 yd5 ff1 fs4 fc0 sc0 ls0 ws0\">782,4 </div></div><div class=\"c w1ba h23 gs127c\"><div class=\"t m0 x52 h16 yd5 ff1 fs4 fc0 sc0 ls0 ws0\">341,9 </div></div><div class=\"c w1bb h23 gs127d\"><div class=\"t m0 x52 h16 yd5 ff1 fs4 fc0 sc0 ls0 ws0\">413,3 </div></div><div class=\"c w1b6 h15 gs127e\"><div class=\"t m0 x0 h16 y28b ff7 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u leasingu<span class=\"ff1\"> </span></div></div><div class=\"c w1b8 h15 gs127f\"><div class=\"t m0 x52 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">354,0 </div></div><div class=\"c w1b9 h15 gs1280\"><div class=\"t m0 x49 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">28,4 </div></div><div class=\"c w1ba h15 gs1281\"><div class=\"t m0 x52 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">291,6 </div></div><div class=\"c w1bb h15 gs1282\"><div class=\"t m0 x49 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">49,6 </div></div><div class=\"c w1b6 h15 gs1283\"><div class=\"t m0 x0 h54 y11c ff3 fs4 fc2 sc0 ls0 ws0\">Kr\u00f3tkoterminowe <span class=\"_ _1\"></span>zobowi\u0105zania fi<span class=\"_ _1\"></span>nansowe:<span class=\"ff2 fs1\"> </span></div></div><div class=\"c w1b6 h15 gs1284\"><div class=\"t m0 x0 h16 y28b ff7 fs4 fc0 sc0 ls0 ws0\">Kredyty i po\u017cycz<span class=\"_ _1\"></span>ki<span class=\"ff1\"> </span></div></div><div class=\"c w1b8 h15 gs1285\"><div class=\"t m0 x52 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">465,0 </div></div><div class=\"c w1b9 h15 gs1286\"><div class=\"t m0 x52 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">170,8 </div></div><div class=\"c w1ba h15 gs1287\"><div class=\"t m0 x52 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">444,7 </div></div><div class=\"c w1bb h15 gs1288\"><div class=\"t m0 x49 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">94,1 </div></div><div class=\"c w1b6 h23 gs1289\"><div class=\"t m0 x0 h16 yd5 ff7 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u leasingu<span class=\"ff1\"> </span></div></div><div class=\"c w1b8 h23 gs128a\"><div class=\"t m0 x52 h16 yd5 ff1 fs4 fc0 sc0 ls0 ws0\">222,5 </div></div><div class=\"c w1b9 h23 gs128b\"><div class=\"t m0 x49 h16 yd5 ff1 fs4 fc0 sc0 ls0 ws0\">35,4 </div></div><div class=\"c w1ba h23 gs128c\"><div class=\"t m0 x52 h16 yd5 ff1 fs4 fc0 sc0 ls0 ws0\">200,9 </div></div><div class=\"c w1bb h23 gs128d\"><div class=\"t m0 x49 h16 yd5 ff1 fs4 fc0 sc0 ls0 ws0\">39,7 </div></div><div class=\"c w1b6 h15 gs128e\"><div class=\"t m0 x0 h16 y28b ff7 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zania FIZ<span class=\"ff1\"> </span></div></div><div class=\"c w1b8 h15 gs128f\"><div class=\"t m0 x31 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">1 900,3 </div></div><div class=\"c w1b9 h15 gs1290\"><div class=\"t m0 x36 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">9,7 </div></div><div class=\"c w1ba h15 gs1291\"><div class=\"t m0 x31 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">2 236,3 </div></div><div class=\"c w1bb h15 gs1292\"><div class=\"t m0 x36 h16 y28b ff1 fs4 fc0 sc0 ls0 ws0\">1,3 </div></div><div class=\"c w8 h4 gs1240\"><div class=\"t m0 x8 h9 y2e4 ff4 fs2 fc0 sc0 ls0 ws0\">*<span class=\"ls6\">  </span><span class=\"ff5\">Na  d<span class=\"_ _1\"></span>zie\u0144  31 <span class=\"_ _b\"> </span>grudnia  2023 <span class=\"_ _b\"> </span>rok<span class=\"_ _0\"></span>u  po<span class=\"_ _1\"></span>zycje  oprocentowane  wed\u0142ug <span class=\"_ _b\"> </span>zmienn<span class=\"_ _0\"></span>ej <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>topy  procentowej  SOFR  d<span class=\"_ _1\"></span>otycz\u0105 <span class=\"_ _8\"> </span>kredyt\u00f3w <span class=\"_ _b\"> </span>i<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>o\u017cyczek <span class=\"_ _8\"> </span>i <span class=\"_ _b\"> </span>wynosz<span class=\"_ _0\"></span>\u0105: <span class=\"_ _8\"> </span>d\u0142ugoterminowe  1<span class=\"_ _1\"></span>33,9 <span class=\"_ _8\"> </span>mln <span class=\"_ _b\"> </span>PLN, </span></div><div class=\"t m0 x53 h9 yb5f ff5 fs2 fc0 sc0 ls0 ws0\">kr\u00f3tkoterminowe 22,<span class=\"_ _0\"></span>6 mln PLN (na dzie\u0144 <span class=\"_ _0\"></span>31 grudnia 2022 rok<span class=\"_ _0\"></span>u pozycje oprocentowan<span class=\"_ _0\"></span>e wed\u0142ug zm<span class=\"_ _0\"></span>iennej stopy procentowej <span class=\"_ _0\"></span>LIBOR USD<span class=\"_ _9\"></span><span class=\"ff4\"> </span>dotycz\u0105 kredyt\u00f3w i <span class=\"_ _0\"></span>po\u017cyczek: d\u0142ugotermin<span class=\"_ _0\"></span>owe </div><div class=\"t m0 x53 h9 y7ad ff5 fs2 fc0 sc0 ls0 ws0\">155,5 mln PLN, kr\u00f3tkotermin<span class=\"_ _0\"></span>owe 62,6 mln PLN)<span class=\"_ _0\"></span>.<span class=\"_ _1c\"> </span><span class=\"ff4\"> </span></div></div><div class=\"c w8 h4 gs1294\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h3 y45 ff7 fs1 fc0 sc0 ls0 ws0\">Instrumenty <span class=\"_ _f\"> </span>pochodne <span class=\"_ _f\"> </span>wykorzystywane <span class=\"_ _f\"> </span>przez <span class=\"_ _f\"> </span>Fundusz <span class=\"_ _f\"> </span>w <span class=\"_ _f\"> </span>celu <span class=\"_ _f\"> </span>zabezpieczenia <span class=\"_ _f\"> </span>si\u0119 <span class=\"_ _f\"> </span>przed <span class=\"_ _f\"> </span>ryzykiem <span class=\"_ _d\"> </span>zmiany <span class=\"_ _f\"> </span>st\u00f3p <span class=\"_ _f\"> </span>procentowych <span class=\"_ _f\"> </span>zosta\u0142y </div><div class=\"t m0 x8 h3 y46 ff1 fs1 fc0 sc0 ls0 ws0\">przedstawione w Nocie 7.5. </div><div class=\"t m0 x8 h3 y748 ff7 fs1 fc0 sc0 ls0 ws0\">W <span class=\"_ _0\"></span>poni\u017cszych <span class=\"_ _9\"></span>tabelach <span class=\"_ _0\"></span>zaprezentowano <span class=\"_ _9\"></span>analiz\u0119 <span class=\"_ _0\"></span>wra\u017cliwo\u015bci<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>na<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _0\"></span></span>z<span class=\"_ _0\"></span>miany <span class=\"_ _0\"></span>st\u00f3p <span class=\"_ _9\"></span>procentowych. <span class=\"_ _0\"></span>Analiza <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>ejmuje <span class=\"_ _9\"></span>wy\u0142\u0105cznie <span class=\"_ _0\"></span>pozycje <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nstrument\u00f3w </div><div class=\"t m0 x8 h3 y561 ff7 fs1 fc0 sc0 ls0 ws0\">finansowych <span class=\"_ _9\"></span>nara\u017conych <span class=\"_ _9\"></span>na <span class=\"_ _b\"></span>ryzyko <span class=\"_ _9\"></span>zmiany <span class=\"_ _b\"></span>stopy <span class=\"_ _9\"></span>procentowej <span class=\"_ _9\"></span>wed\u0142ug <span class=\"_ _9\"></span>st<span class=\"_ _0\"></span>anu <span class=\"_ _9\"></span>na <span class=\"_ _b\"></span>dzie\u0144 <span class=\"_ _9\"></span>ko\u0144cz\u0105cy <span class=\"_ _9\"></span>okr<span class=\"_ _0\"></span>es <span class=\"_ _9\"></span>sprawozdawczy.<span class=\"_ _9\"></span><span class=\"ff1\"> </span>Przyj\u0119ty <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>roku </div><div class=\"t m0 x8 h3 y1c9 ff7 fs1 fc0 sc0 ls0 ws0\">poziom waha\u0144 st\u00f3p procentowych odzwierciedla hipotetyczn\u0105 zmian\u0119 poziomu stopy referencyjnej w<span class=\"ff1\"> PLN. </span></div><div class=\"t m0 x8 h3 y590 ff7 fs1 fc0 sc0 ls0 ws0\">Wp\u0142yw wzrostu stopy procentowej:<span class=\"ff1\"> </span></div></div><div class=\"c w1bd h99 gs1295\"><div class=\"t m0 x37 h17 yfd ff2 fs4 fc0 sc0 ls0 ws0\">Stopa procento<span class=\"_ _1\"></span>wa PLN </div></div><div class=\"c w1be h99 gs1296\"><div class=\"t m0 x72 h17 yfd ff2 fs4 fc0 sc0 ls0 ws0\">Stopa procento<span class=\"_ _1\"></span>wa USD </div></div><div class=\"c w1bf h36 gs1297\"><div class=\"t m0 x49 h17 y6d ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w1c0 h36 gs1298\"><div class=\"t m0 x12 h17 y6d ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w1c1 h36 gs1299\"><div class=\"t m0 x34 h17 y6d ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c wcf h36 gs129a\"><div class=\"t m0 x65 h17 y268 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2022 </div></div><div class=\"c w1bc h130 gs129b\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Zmienno\u015b\u0107 w pu<span class=\"_ _1\"></span>nktach bazowych<span class=\"ff1\"> </span></div></div><div class=\"c w1c2 h130 gs129c\"><div class=\"t m0 x4c h16 ydf ff1 fs4 fc0 sc0 ls0 ws0\">+100pb </div></div><div class=\"c w1c3 h130 gs129d\"><div class=\"t m0 xb h16 ydf ff1 fs4 fc0 sc0 ls0 ws0\">+200pb </div></div><div class=\"c w1c0 h130 gs129e\"><div class=\"t m0 x43 h16 ydf ff1 fs4 fc0 sc0 ls0 ws0\">+50pb </div></div><div class=\"c w1c4 h130 gs129f\"><div class=\"t m0 x32 h16 ydf ff1 fs4 fc0 sc0 ls0 ws0\">+100pb </div></div><div class=\"c w188 h130 gs12a0\"><div class=\"t m0 x43 h16 ydf ff1 fs4 fc0 sc0 ls0 ws0\">+200pb </div></div><div class=\"c wcf h130 gs12a1\"><div class=\"t m0 x32 h16 ydf ff1 fs4 fc0 sc0 ls0 ws0\">+50pb </div></div><div class=\"c w1bc h70 gs12a2\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Zmiana warto\u015bci akty<span class=\"_ _1\"></span>w\u00f3w finansow<span class=\"_ _1\"></span>ych<span class=\"ff1\"> </span></div></div><div class=\"c w1c2 h70 gs12a3\"><div class=\"t m0 x47 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">74,4 </div></div><div class=\"c w1c3 h70 gs12a4\"><div class=\"t m0 x47 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">148,8 </div></div><div class=\"c w1c0 h70 gs12a5\"><div class=\"t m0 x1c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">3,0 </div></div><div class=\"c w1c4 h70 gs12a6\"><div class=\"t m0 x72 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w188 h70 gs12a7\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wcf h70 gs12a8\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1bc hbe gs12a9\"><div class=\"t m0 x4 h16 y62d ff7 fs4 fc0 sc0 ls0 ws0\">Zmiana warto\u015bci zo<span class=\"_ _1\"></span>bowi\u0105za\u0144 </div><div class=\"t m0 x4 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">finansowych </div></div><div class=\"c w1c2 hbe gs12aa\"><div class=\"t m0 x52 h16 y854 ff1 fs4 fc0 sc0 ls0 ws0\">(8,7) </div></div><div class=\"c w1c3 hbe gs12ab\"><div class=\"t m0 x47 h16 y854 ff1 fs4 fc0 sc0 ls0 ws0\">(17,3) </div></div><div class=\"c w1c0 hbe gs12ac\"><div class=\"t m0 x29 h16 y854 ff1 fs4 fc0 sc0 ls0 ws0\">(1,9) </div></div><div class=\"c w1c4 hbe gs12ad\"><div class=\"t m0 x29 h16 y854 ff1 fs4 fc0 sc0 ls0 ws0\">(1,6) </div></div><div class=\"c w188 hbe gs12ae\"><div class=\"t m0 x34 h16 y854 ff1 fs4 fc0 sc0 ls0 ws0\">(3,1) </div></div><div class=\"c wcf hbe gs12af\"><div class=\"t m0 x35 h16 y854 ff1 fs4 fc0 sc0 ls0 ws0\">(1,1) </div></div><div class=\"c w1bc h70 gs12b0\"><div class=\"t m0 x4 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Wp\u0142yw na wynik <span class=\"_ _1\"></span>przed opodatkowa<span class=\"_ _1\"></span>niem <span class=\"ff1\"> </span></div></div><div class=\"c w1c2 h70 gs12b1\"><div class=\"t m0 x47 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">65,7 </div></div><div class=\"c w1c3 h70 gs12b2\"><div class=\"t m0 x47 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">131,5 </div></div><div class=\"c w1c0 h70 gs12b3\"><div class=\"t m0 x1c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">1,1 </div></div><div class=\"c w1c4 h70 gs12b4\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(1,6) </div></div><div class=\"c w188 h70 gs12b5\"><div class=\"t m0 x34 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(3,1) </div></div><div class=\"c wcf h70 gs12b6\"><div class=\"t m0 x35 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(1,1) </div></div><div class=\"c w1bc h70 gs12b7\"><div class=\"t m0 x4 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Efekt podatkowy<span class=\"_ _1\"></span> </div></div><div class=\"c w1c2 h70 gs12b8\"><div class=\"t m0 x5e h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(12,5) </div></div><div class=\"c w1c3 h70 gs12b9\"><div class=\"t m0 x47 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(25,0) </div></div><div class=\"c w1c0 h70 gs12ba\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">(0,2) </div></div><div class=\"c w1c4 h70 gs12bb\"><div class=\"t m0 x2a h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,3 </div></div><div class=\"c w188 h70 gs12bc\"><div class=\"t m0 x33 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,6 </div></div><div class=\"c wcf h70 gs12bd\"><div class=\"t m0 x29 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">0,2 </div></div><div class=\"c w1bc h36 gs12be\"><div class=\"t m0 x4 h17 y68 ff3 fs4 fcb sc0 ls0 ws0\">WP\u0141YW NA WY<span class=\"_ _1\"></span>NIK NETTO <span class=\"ff2\"> </span></div></div><div class=\"c w1c2 h36 gs12bf\"><div class=\"t m0 x47 h17 y68 ff2 fs4 fcb sc0 ls0 ws0\">53,2 </div></div><div class=\"c w1c3 h36 gs12c0\"><div class=\"t m0 x47 h17 y68 ff2 fs4 fcb sc0 ls0 ws0\">106,5 </div></div><div class=\"c w1c0 h36 gs12c1\"><div class=\"t m0 x1c h17 y68 ff2 fs4 fcb sc0 ls0 ws0\">0,9 </div></div><div class=\"c w1c4 h36 gs12c2\"><div class=\"t m0 x29 h17 y68 ff2 fs4 fcb sc0 ls0 ws0\">(1,3) </div></div><div class=\"c w188 h36 gs12c3\"><div class=\"t m0 x34 h17 y68 ff2 fs4 fcb sc0 ls0 ws0\">(2,5) </div></div><div class=\"c wcf h36 gs12c4\"><div class=\"t m0 x35 h17 y68 ff2 fs4 fcb sc0 ls0 ws0\">(0,9) </div></div><div class=\"c w8 h4 gs1294\"><div class=\"t m0 x8 h3 y759 ff7 fs1 fc0 sc0 ls0 ws0\">Przy <span class=\"_ _1\"></span>odchyleniu <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>t\u00f3p <span class=\"_ _5\"></span>procentowych <span class=\"_ _1\"></span>o <span class=\"ff1\">-50, <span class=\"_ _5\"></span>-<span class=\"_ _0\"></span>100, <span class=\"_ _5\"></span>-<span class=\"_ _0\"></span><span class=\"ff7\">200 <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>unkt\u00f3w <span class=\"_ _1\"></span>bazowych <span class=\"_ _5\"></span>an<span class=\"_ _0\"></span>aliza <span class=\"_ _1\"></span>wra\u017cliwo\u015bci <span class=\"_ _1\"></span>przyjmuje <span class=\"_ _5\"></span>identyczne w<span class=\"_ _1\"></span>arto\u015bci <span class=\"_ _1\"></span>jak <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>powy\u017cszej tabeli </span></span></div><div class=\"t m0 x8 h3 y75a ff1 fs1 fc0 sc0 ls0 ws0\">tylko ze znakiem przeciwnym. </div><div class=\"t m0 x8 h3 yb64 ff7 fs1 fc0 sc0 ls0 ws0\">Grupa jest g\u0142\u00f3wnie nara\u017cona na ryzyko zmiany stopy procentowej w<span class=\"_ _1\"></span> PLN, USD i EUR.<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x8 h54 yb34 ff2 fs1 fc1 sc0 ls22 ws0\">d)<span class=\"ffb ls0\"> <span class=\"ff2\">RYZYKO KREDYTOWE </span></span></div><div class=\"t m0 x8 h3 yb65 ff7 fs1 fc0 sc0 ls0 ws0\">Ryzyko kredytowe w Grupie koncentruje si\u0119 w nast\u0119pu<span class=\"_ _1\"></span>j\u0105cych obszarach:<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 yb66 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">nale\u017cno\u015bci handlowe,<span class=\"ff1\"> </span></span></div><div class=\"t m0 x8 h3 yb67 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">\u015brodki pieni\u0119\u017cne i lokaty bankowe,<span class=\"ff1\"> </span></span></div><div class=\"t m0 x8 h3 yb68 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">instrumenty pochodne, </span></span></div><div class=\"t m0 x8 h3 y89 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">inwestycje w portfel <span class=\"ff7\">aktyw\u00f3w FIZ.</span> </span></span></div><div class=\"t m0 x8 h3 y108 ff7 fs1 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _8\"> </span>ocenia, <span class=\"_ _b\"></span>\u017ce <span class=\"_ _8\"> </span>maksymalna <span class=\"_ _b\"></span>ekspozycja <span class=\"_ _8\"> </span>na <span class=\"_ _b\"></span>ryzyko <span class=\"_ _8\"> </span>kredytowe <span class=\"_ _b\"></span>na <span class=\"_ _8\"> </span>dzie\u0144 <span class=\"_ _b\"></span>ko\u0144cz\u0105cy <span class=\"_ _8\"> </span>okres <span class=\"_ _b\"></span>sprawozdawczy <span class=\"_ _8\"> </span>si\u0119ga <span class=\"_ _b\"></span>pe\u0142nej <span class=\"_ _8\"> </span>warto\u015bci <span class=\"_ _b\"></span>ksi\u0119go<span class=\"_ _9\"></span><span class=\"ff1\">wej </span></div><div class=\"t m0 x8 h3 y363 ff7 fs1 fc0 sc0 ls0 ws0\">nale\u017cno\u015bci handlowych (bez <span class=\"_ _0\"></span>uwzgl\u0119dnienia warto\u015bci <span class=\"_ _0\"></span>godziwej przyj<span class=\"_ _0\"></span>\u0119tych zabezpiecze\u0144), \u015brodk\u00f3w pieni\u0119\u017cnych <span class=\"_ _0\"></span>i i<span class=\"_ _0\"></span>ch ekw<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>walent\u00f3w oraz <span class=\"_ _0\"></span>aktyw\u00f3w </div><div class=\"t m0 x8 h3 yb69 ff7 fs1 fc0 sc0 ls0 ws0\">finansowych w postaci terminowych lokat bankowych i aktyw\u00f3w FIZ.<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h56 yb6a ff9 fs1 fc2 sc0 ls0 ws0\">Ryzyko kredytowe zwi\u0105zane z nale\u017cno\u015bciami handlowymi<span class=\"ffa\"> </span></div><div class=\"t m0 x8 h3 y2da ff7 fs1 fc0 sc0 ls0 ws0\">Ryzyko <span class=\"_ _8\"> </span>kr<span class=\"_ _0\"></span>edytowe <span class=\"_ _8\"> </span>identyfikowane <span class=\"_ _8\"> </span>w  zakresie <span class=\"_ _8\"> </span>nale\u017cno\u015bci <span class=\"_ _8\"> </span>handlowych <span class=\"_ _e\"> </span>zwi\u0105zane <span class=\"_ _8\"> </span>jest  z <span class=\"_ _8\"> </span>ich <span class=\"_ _8\"> </span>koncentracj\u0105  i<span class=\"_ _0\"></span><span class=\"ff1\"> </span>terminowo\u015bci\u0105 <span class=\"_ _8\"> </span>obs\u0142ugi.  Sprzeda\u017c </div><div class=\"t m0 x8 h3 y598 ff7 fs1 fc0 sc0 ls0 ws0\">realizowana jest do ograniczonej liczby odbiorc\u00f3w, st\u0105d w<span class=\"_ _1\"></span>yst\u0119puje koncentracja ryzyka zwi\u0105zanego z nale\u017cno\u015bciami handlowymi. <span class=\"_ _0\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y763 ff7 fs1 fc0 sc0 ls0 ws0\">Na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _0\"></span>31 <span class=\"_ _9\"></span>grudnia <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>konc<span class=\"_ _0\"></span>entracja <span class=\"_ _0\"></span>ryzyka <span class=\"_ _0\"></span>wyst\u0119puje <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>najwi\u0119kszego <span class=\"_ _0\"></span>odbiorcy <span class=\"_ _9\"></span>Grupy or<span class=\"_ _0\"></span>az <span class=\"_ _0\"></span>sp\u00f3\u0142ek, <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>kt\u00f3rych <span class=\"_ _9\"></span>Skarb <span class=\"_ _0\"></span>Pa\u0144stwa <span class=\"_ _9\"></span>posiada </div><div class=\"t m0 x8 h3 y764 ff7 fs1 fc0 sc0 ls0 ws0\">udzia\u0142y, <span class=\"_ _9\"></span>od<span class=\"ff1\"> </span>kt\u00f3rych <span class=\"_ _b\"></span>nale\u017cno\u015bci <span class=\"_ _9\"></span>handlowe <span class=\"_ _9\"></span>stanowi\u0105 <span class=\"_ _9\"></span>odpowiednio <span class=\"_ _b\"></span>30,9% <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>18,9% <span class=\"_ _9\"></span>og\u00f3\u0142u <span class=\"_ _9\"></span>nale\u017cno\u015bc<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>handlowych <span class=\"_ _9\"></span>na <span class=\"_ _b\"></span>dzie\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _b\"></span>grudnia <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>roku </div><div class=\"t m0 x8 h3 y3d6 ff1 fs1 fc0 sc0 ls0 ws0\">(na <span class=\"ff7\">dzie\u0144 31 grudnia 2022</span> <span class=\"ff7\">roku: odpowiednio 25,7% i 23,6% og\u00f3\u0142u nale\u017cno\u015bci handlowych). </span> </div><div class=\"t m0 x8 h3 y59c ff1 fs1 fc0 sc0 ls0 ws0\">W <span class=\"_ _0\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span><span class=\"ff7\">Gr<span class=\"_ _0\"></span>upa <span class=\"_ _0\"></span>nie <span class=\"_ _9\"></span>zaobserwowa\u0142a <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>stotnego <span class=\"_ _0\"></span>pogorszenia <span class=\"_ _9\"></span>zdolno\u015bci <span class=\"_ _0\"></span>do <span class=\"_ _9\"></span>terminowego <span class=\"_ _0\"></span>regulowania <span class=\"_ _9\"></span>nale\u017cno\u015bci, <span class=\"_ _9\"></span>b\u0105d\u017a <span class=\"_ _0\"></span>te\u017c <span class=\"_ _0\"></span>zwi\u0119kszenia <span class=\"_ _9\"></span>ilo\u015bci </span></div><div class=\"t m0 x8 h3 yb6b ff7 fs1 fc0 sc0 ls0 ws0\">upad\u0142o\u015bci <span class=\"_ _e\"> </span>lub  restruktu<span class=\"_ _1\"></span>ryzacji  w<span class=\"_ _1\"></span>\u015br\u00f3d <span class=\"_ _8\"> </span>swoich  klient\u00f3w. <span class=\"_ _8\"> </span>G\u0142\u00f3wnym  elementem <span class=\"_ _8\"> </span>polityki  Grupy <span class=\"_ _e\"> </span>w<span class=\"_ _0\"></span><span class=\"ff1\"> tym <span class=\"_ _e\"> </span>obszarze <span class=\"_ _8\"> </span>j<span class=\"_ _0\"></span>est <span class=\"_ _e\"> </span>mitygowanie <span class=\"_ _8\"> </span>r<span class=\"_ _0\"></span>yzyka  ut<span class=\"_ _1\"></span>raty<span class=\"_ _1\"></span> </span></div><div class=\"t m0 x8 h3 yb6c ff7 fs1 fc0 sc0 ls0 ws0\">nale\u017cno\u015bci <span class=\"_ _8\"> </span>spowodowanej <span class=\"_ _8\"> </span>niewyp\u0142acalno\u015bci\u0105 <span class=\"_ _8\"> </span>kontrahent\u00f3w <span class=\"_ _8\"> </span>poprzez <span class=\"_ _8\"> </span>zastosowanie <span class=\"_ _8\"> </span>odpowiednich <span class=\"_ _8\"> </span>i<span class=\"_ _0\"></span><span class=\"ff1\"> dostosowanych <span class=\"_ _8\"> </span>do <span class=\"_ _8\"> </span>statusu <span class=\"_ _8\"> </span>klienta <span class=\"_ _8\"> </span>(klient </span></div><div class=\"t m0 x8 h3 yb6d ff7 fs1 fc0 sc0 ls0 ws0\">strategiczny,  podstawowy)  zabezpiecze\u0144  finansowych  w  tr<span class=\"_ _0\"></span>ansakcjach  handlowych  w  postaci  m.in.  ub<span class=\"_ _0\"></span>ezpieczenia  nale\u017cno\u015bci,  akred<span class=\"_ _9\"></span><span class=\"ff1\">ytyw, </span></div><div class=\"t m0 x8 h3 y5e7 ff7 fs1 fc0 sc0 ls0 ws0\">przedp\u0142at. <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>nie <span class=\"_ _0\"></span>realizowa\u0142a <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ansakcji <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>podmiotami <span class=\"_ _0\"></span>zarejestrowanymi <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>Rosji <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>Ukrainie, sankcje <span class=\"_ _9\"></span>nak\u0142ad<span class=\"_ _1\"></span>ane na <span class=\"_ _9\"></span>Rosj\u0119 i<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dz<span class=\"_ _9\"></span>ia\u0142ania wojenne </div><div class=\"t m0 x8 h3 y59e ff1 fs1 fc0 sc0 ls3 ws0\">na<span class=\"ls0\"> <span class=\"ff7\">terenie <span class=\"_ _b\"></span>Ukrainy <span class=\"_ _b\"></span>nie <span class=\"_ _b\"></span>wp\u0142ywaj\u0105 <span class=\"_ _b\"></span>na <span class=\"_ _b\"> </span>zwi\u0119ksz<span class=\"_ _0\"></span>enie <span class=\"_ _b\"></span>ryzyka, <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>regulowanie <span class=\"_ _b\"></span>nale\u017cno\u015bci <span class=\"_ _b\"></span>wykazanych <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>skonsolidowanym<span class=\"_ _0\"></span></span> sprawozdaniu <span class=\"_ _b\"></span>z sytuacji </span></div><div class=\"t m0 x8 h3 y59f ff1 fs1 fc0 sc0 ls0 ws0\">finansowej <span class=\"_ _b\"></span>na <span class=\"ff7\">dzie\u0144 <span class=\"_ _b\"></span>31</span> grudnia <span class=\"ls3\">2023<span class=\"_ _0\"></span></span> <span class=\"ff7\">roku, <span class=\"_ _b\"></span>kt\u00f3ry<span class=\"_ _0\"></span>ch <span class=\"_ _b\"></span>termin <span class=\"_ _b\"> </span>wymagalno\u015bci <span class=\"_ _b\"></span>przy<span class=\"_ _0\"></span>pada <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>najbli\u017cszych <span class=\"_ _8\"> </span>miesi\u0105cach<span class=\"_ _1\"></span>, <span class=\"_ _b\"></span>pozostanie <span class=\"_ _b\"></span>na<span class=\"_ _0\"></span><span class=\"ff1\"> niezmienionym<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 x8 h3 y5a0 ff1 fs1 fc0 sc0 ls0 ws0\">istotnie <span class=\"_ _9\"></span>poziomie. <span class=\"_ _0\"></span>W <span class=\"ff7\">zwi\u0105zku <span class=\"_ _9\"></span>z</span> <span class=\"ff7\">powy<span class=\"_ _0\"></span>\u017cszym, <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>dzie\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>grudnia <span class=\"_ _9\"></span>2023 <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _9\"></span>Grupa <span class=\"_ _0\"></span>nie <span class=\"_ _9\"></span>zidentyfikowa\u0142a <span class=\"_ _b\"></span>przes\u0142anek <span class=\"_ _9\"></span>do</span> <span class=\"ff7\">zmodyfikowania <span class=\"_ _0\"></span>za\u0142o\u017ce\u0144<span class=\"_ _0\"></span> </span></div><div class=\"t m0 x8 h3 yb6e ff7 fs1 fc0 sc0 ls0 ws0\">przyj\u0119tych <span class=\"_ _f\"> </span>do<span class=\"ff1\"> </span>oceny <span class=\"_ _f\"> </span>oczekiwanej <span class=\"_ _f\"> </span>straty <span class=\"_ _f\"> </span>kredytowej <span class=\"_ _f\"> </span>pod <span class=\"_ _f\"> </span>k\u0105tem <span class=\"_ _f\"> </span>potencjalnej <span class=\"_ _f\"> </span>konieczno\u015bci <span class=\"_ _f\"> </span>uwzgl\u0119dnienia <span class=\"_ _f\"> </span>dodatkow<span class=\"_ _1\"></span>ego <span class=\"_ _f\"> </span>elementu <span class=\"_ _f\"> </span>ryzyka </div><div class=\"t m0 x8 h3 yb6f ff7 fs1 fc0 sc0 ls0 ws0\">zwi\u0105zanego z<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>obecn\u0105 <span class=\"_ _0\"></span>sy<span class=\"_ _0\"></span>tuacj\u0105 <span class=\"_ _0\"></span>gospodarcz\u0105 <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>prognozami <span class=\"_ _0\"></span>na<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>przysz\u0142o\u015b\u0107. <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>bie\u017c\u0105co an<span class=\"_ _9\"></span>alizuje <span class=\"_ _0\"></span>sytuacj\u0119 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>rynkach <span class=\"_ _9\"></span>oraz sp\u0142y<span class=\"_ _0\"></span>waj\u0105ce </div><div class=\"t m0 x8 h3 y58c ff7 fs1 fc0 sc0 ls0 ws0\">sygna\u0142y od kontrahent\u00f3w mog\u0105ce \u015bwi<span class=\"_ _0\"></span>adczy\u0107 o<span class=\"ff1\"> </span>pogorszeniu <span class=\"_ _0\"></span>sytuacji finansowej i w razi<span class=\"_ _0\"></span>e konieczno\u015bci dokona aktualizacji przyj\u0119tych szacunk\u00f3w </div><div class=\"t m0 x8 h3 y58d ff1 fs1 fc0 sc0 ls0 ws0\">do kalkulacji oczekiwanej straty kredytowej w kolejnych okresach sprawozdawczych.<span class=\"_ _1c\"> </span> </div></div><div class=\"c w8 h4 gs12c6\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h3 y45 ff7 fs1 fc0 sc0 ls0 ws0\">Wed\u0142ug <span class=\"_ _8\"> </span>stanu <span class=\"_ _8\"> </span>na  dzie\u0144 <span class=\"_ _8\"> </span>31 <span class=\"_ _8\"> </span>grudnia  2023<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>roku  ubezpieczen<span class=\"_ _1\"></span>iu <span class=\"_ _8\"> </span>podlega\u0142<span class=\"_ _0\"></span>o <span class=\"_ _8\"> </span>19,2% <span class=\"_ _e\"> </span>nale\u017cno\u015bci <span class=\"_ _8\"> </span>handlowych <span class=\"_ _e\"> </span>Grupy, <span class=\"_ _8\"> </span>zabezpieczonych  w <span class=\"_ _8\"> </span>formi<span class=\"_ _0\"></span><span class=\"ff1 ls1f\">e </span></div><div class=\"t m0 x8 h3 y46 ff7 fs1 fc0 sc0 ls0 ws0\">akredytywy <span class=\"_ _0\"></span>by\u0142o <span class=\"_ _0\"></span>6,6% <span class=\"_ _9\"></span>nale\u017cno\u015bci ha<span class=\"_ _0\"></span>ndlowych <span class=\"_ _0\"></span>Grupy <span class=\"_ _0\"></span>(wed\u0142ug<span class=\"_ _0\"></span><span class=\"ff1\"> stanu <span class=\"_ _0\"></span>na </span>dz<span class=\"_ _0\"></span>ie\u0144 <span class=\"_ _0\"></span>31<span class=\"ff1\"> </span>grudnia <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _0\"></span>ubezpieczeniu <span class=\"_ _9\"></span>podlega\u0142o 19<span class=\"_ _0\"></span>,4% <span class=\"_ _0\"></span>nale\u017cno\u015bci </div><div class=\"t m0 x8 h3 y47 ff7 fs1 fc0 sc0 ls0 ws0\">handlowych, a zabezpieczonych w formie akredytywy by\u0142o 15,9% nale\u017cno\u015bci handlowych Grupy). <span class=\"ff1\"> </span></div><div class=\"t m0 x8 h56 y561 ff9 fs1 fc2 sc0 ls0 ws0\">Ryzyko kredytowe zwi\u0105zane ze \u015brodkami pieni\u0119\u017cnymi i lokatami bankowymi<span class=\"ffa\"> </span></div><div class=\"t m0 x8 h3 y219 ff7 fs1 fc0 sc0 ls0 ws0\">Ryzyko <span class=\"_ _5\"></span>kredytowe <span class=\"_ _1\"></span>dotycz\u0105ce <span class=\"_ _5\"></span>\u015brodk\u00f3w <span class=\"_ _1\"></span>pieni\u0119\u017cnych <span class=\"_ _5\"></span>i <span class=\"_ _1\"></span>ich <span class=\"_ _5\"></span>ekwiwalent\u00f3w <span class=\"_ _1\"></span>jest <span class=\"_ _1\"></span>ogranicz<span class=\"_ _0\"></span>one, <span class=\"_ _5\"></span>poniewa\u017c <span class=\"_ _5\"></span>Gr<span class=\"_ _0\"></span>upa <span class=\"_ _5\"></span>lokuje swoje <span class=\"_ _5\"></span>\u015brodki <span class=\"_ _5\"></span>pieni\u0119\u017cne w<span class=\"ff1\"> bankach </span></div><div class=\"t m0 x8 h3 y590 ff1 fs1 fc0 sc0 ls0 ws0\">o <span class=\"ff7\">ugruntowanej pozycji rynkowej i posiadaj\u0105cych rating przyznawany przez mi\u0119dzynarodowe <span class=\"_ _1\"></span>agencje ratingowe. <span class=\"_ _0\"></span><span class=\"ff1\"> </span></span></div><div class=\"t m0 x8 h3 y791 ff7 fs1 fc0 sc0 ls0 ws0\">Koncentracja \u015brodk\u00f3w finansowych w bankach*:<span class=\"ff1\"> </span></div></div><div class=\"c w26 hc9 gs12c7\"><div class=\"t m0 x1d h17 y6b6 ff2 fs4 fc0 sc0 ls0 ws0\">Bank </div></div><div class=\"c wb5 hc9 gs12c8\"><div class=\"t m0 xba h17 y6b6 ff2 fs4 fc0 sc0 ls0 ws0\">Rating </div></div><div class=\"c w102 hc9 gs12c9\"><div class=\"t m0 x17 h17 y6b6 ff2 fs4 fc0 sc0 ls0 ws0\">Agencja ratingow<span class=\"_ _1\"></span>a </div></div><div class=\"c wb9 hc9 gs12ca\"><div class=\"t m0 x1c h17 y6b6 ff2 fs4 fc0 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w103 hc9 gs12cb\"><div class=\"t m0 xba h17 y6b6 ff2 fs4 fc0 sc0 ls5 ws0\">31<span class=\"ls0\">.12.2022 </span></div></div><div class=\"c w26 h70 gs12cc\"><div class=\"t m0 x39 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">A </div></div><div class=\"c wb5 h70 gs12cd\"><div class=\"t m0 x29 h16 y106 ff1 fs4 fc0 sc0 ls2c ws0\">A2<span class=\"ls0\"> </span></div></div><div class=\"c w102 h70 gs12ce\"><div class=\"t m0 x36 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Moody\u2019s<span class=\"ff1\"> </span></div></div><div class=\"c wb9 h70 gs12cf\"><div class=\"t m0 x7c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">44,7% </div></div><div class=\"c w103 h70 gs12d0\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">4,5% </div></div><div class=\"c w26 h70 gs12d1\"><div class=\"t m0 x39 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">B </div></div><div class=\"c wb5 h70 gs12d2\"><div class=\"t m0 x1 h16 y106 ff1 fs4 fc0 sc0 ls0 ws0\">BBB </div></div><div class=\"c w102 h70 gs12d3\"><div class=\"t m0 x1c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">FITCH </div></div><div class=\"c wb9 h70 gs12d4\"><div class=\"t m0 x7c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">29,7% </div></div><div class=\"c w103 h70 gs12d5\"><div class=\"t m0 x1b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">25,9% </div></div><div class=\"c w26 h70 gs12d6\"><div class=\"t m0 x1f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">C </div></div><div class=\"c wb5 h70 gs12d7\"><div class=\"t m0 x36 h16 y106 ff1 fs4 fc0 sc0 ls0 ws0\">A- </div></div><div class=\"c w102 h70 gs12d8\"><div class=\"t m0 x1c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">FITCH </div></div><div class=\"c wb9 h70 gs12d9\"><div class=\"t m0 x7c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">22,0% </div></div><div class=\"c w103 h70 gs12da\"><div class=\"t m0 x1b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">47,0% </div></div><div class=\"c w26 h78 gs12db\"><div class=\"t m0 x1f h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">D </div></div><div class=\"c wb5 h78 gs12dc\"><div class=\"t m0 x1 h16 yb74 ff1 fs4 fc0 sc0 ls0 ws0\">BBB- </div></div><div class=\"c w102 h78 gs12dd\"><div class=\"t m0 x1c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">FITCH </div></div><div class=\"c wb9 h78 gs12de\"><div class=\"t m0 x53 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w103 h78 gs12df\"><div class=\"t m0 x1b h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">13,3% </div></div><div class=\"c w26 h70 gs12e0\"><div class=\"t m0 x39 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">E </div></div><div class=\"c wb5 h70 gs12e1\"><div class=\"t m0 x35 h16 y106 ff1 fs4 fc0 sc0 ls0 ws0\">BBB+ </div></div><div class=\"c w102 h70 gs12e2\"><div class=\"t m0 x1c h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">FITCH </div></div><div class=\"c wb9 h70 gs12e3\"><div class=\"t m0 x53 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w103 h70 gs12e4\"><div class=\"t m0 x1d h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">7,7% </div></div><div class=\"c w26 h6f gs12e5\"><div class=\"t m0 x33 h16 y253 ff7 fs4 fc0 sc0 ls0 ws0\">Pozosta\u0142e<span class=\"ff1\"> </span></div></div><div class=\"c wb5 h6f gs12e6\"><div class=\"t m0 x34 h16 y34c ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w102 h6f gs12e7\"><div class=\"t m0 x1d h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wb9 h6f gs12e8\"><div class=\"t m0 x7a h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">3,6% </div></div><div class=\"c w103 h6f gs12e9\"><div class=\"t m0 x1d h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">1,6% </div></div><div class=\"c wb9 h40 gs12ea\"><div class=\"t m0 x7b h17 yb ff2 fs4 fcb sc0 ls0 ws0\">100,0% </div></div><div class=\"c w103 h40 gs12eb\"><div class=\"t m0 x33 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">100,0% </div></div><div class=\"c w8 h4 gs12c6\"><div class=\"t m0 x8 h9 yb77 ff4 fs2 fc0 sc0 ls0 ws0\">*<span class=\"ls6\">    </span><span class=\"ff5\">Powy\u017csza i<span class=\"_ _0\"></span>nformacja pokrywa \u015brodki pi<span class=\"_ _0\"></span>eni\u0119\u017cne zaprezentowan<span class=\"_ _0\"></span>e w Nocie 7.6., <span class=\"_ _0\"></span>Nocie 7.9.,  lo<span class=\"_ _0\"></span>katy kr\u00f3tkoterminowe oraz<span class=\"_ _0\"></span> \u015brodki zgromadzone <span class=\"_ _0\"></span>na rachunkach ZF\u015aS.<span class=\"_ _9\"></span></span> </div><div class=\"t m0 x8 h3 y48c ff7 fs1 fc0 sc0 ls0 ws0\">Bior\u0105c pod uwag\u0119 powy\u017csze, w tym du\u017c\u0105 dywersyfikacj\u0119, poziom ryzyka zwi\u0105zanego <span class=\"_ _1\"></span>z dzia\u0142alno\u015bci\u0105 lokacyjn\u0105 mo\u017cna oszacowa\u0107 jako niski<span class=\"_ _0\"></span><span class=\"ff1\">. </span></div><div class=\"t m0 x8 h56 yb78 ff9 fs1 fc2 sc0 ls0 ws0\">Ryzyko kredytowe zwi\u0105zane z <span class=\"ffa\">pochodnymi instrumentami finansowymi </span></div><div class=\"t m0 x8 h3 y446 ff7 fs1 fc0 sc0 ls0 ws0\">Grupa  dokonuje  doboru  bank\u00f3w  wsp\u00f3\u0142pracuj\u0105cych  na  p\u0142aszczy\u017anie  tran<span class=\"_ _1\"></span>sakcji  terminowych  na  analogicznych  zasadach,  jak<span class=\"_ _0\"></span><span class=\"ff1\"> w przypadku </span></div><div class=\"t m0 x8 h3 y5d6 ff7 fs1 fc0 sc0 ls0 ws0\">lokowania  czasowo <span class=\"_ _e\"> </span>wolnych  \u015brodk\u00f3w  fina<span class=\"_ _1\"></span>nsowych.  Zgodnie <span class=\"_ _e\"> </span>z  <span class=\"ff5\">Poli<span class=\"_ _0\"></span>tyk\u0105  Zarz\u0105dzania <span class=\"_ _e\"> </span>Ryzykiem  Walutowym <span class=\"_ _e\"> </span>Grupy  Kapita\u0142owej <span class=\"_ _e\"> </span>JSW  wraz </span></div><div class=\"t m0 x8 h3 y2cf ff4 fs1 fc0 sc0 ls0 ws0\">z <span class=\"ls3\">pr</span><span class=\"ff5\">ocedur\u0105<span class=\"ff1\">, <span class=\"_ _18\"> </span>Grupa <span class=\"_ _14\"> </span>zabezpiecza <span class=\"_ _18\"> </span>ryzyko <span class=\"_ _18\"> </span>walutowe <span class=\"_ _14\"> </span>m.in. <span class=\"_ _18\"> </span>poprzez <span class=\"_ _18\"> </span>wykorzystanie <span class=\"_ _14\"> </span>hedgingu <span class=\"_ _18\"> </span>naturalnego <span class=\"_ _14\"> </span>or<span class=\"_ _0\"></span>az <span class=\"_ _14\"> </span>zawieranie <span class=\"_ _18\"> </span>transakcji </span></span></div><div class=\"t m0 x8 h3 yb79 ff7 fs1 fc0 sc0 ls0 ws0\">zabezpieczaj\u0105cych  z<span class=\"ff1\"> </span>bankami.  W <span class=\"_ _8\"> </span>c<span class=\"_ _0\"></span>elu  minimalizacji  ryzyka <span class=\"_ _e\"> </span>zwi\u0105zanego <span class=\"_ _e\"> </span>z  zawieraniem  transakcji  zab<span class=\"_ _1\"></span>ezpieczaj\u0105cych  Grupa  w<span class=\"_ _1\"></span>sp\u00f3\u0142pracuje </div><div class=\"t m0 x8 h3 yd9 ff7 fs1 fc0 sc0 ls0 ws0\">wy\u0142\u0105czn<span class=\"ff1\">ie <span class=\"_ _0\"></span>z bankami o <span class=\"_ _0\"></span></span>wysokiej wiar<span class=\"_ _0\"></span>ygodno\u015bci. W <span class=\"_ _0\"></span>celu <span class=\"_ _0\"></span>dywersyfikacj<span class=\"_ _0\"></span>i r<span class=\"_ _0\"></span>yzyka zwi\u0105zanego <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span><span class=\"ff1\"> </span>zawieraniem tr<span class=\"_ _0\"></span>ansakcji <span class=\"_ _0\"></span>zabezpieczaj\u0105cych, <span class=\"_ _0\"></span>Komitet </div><div class=\"t m0 x8 h3 yb7a ff7 fs1 fc0 sc0 ls0 ws0\">Ryzyka <span class=\"_ _8\"> </span>Finansowego <span class=\"_ _8\"> </span>ustala <span class=\"_ _8\"> </span>maksymalny <span class=\"_ _8\"> </span>stopie\u0144 <span class=\"_ _8\"> </span>koncentracji <span class=\"_ _8\"> </span>transakcji <span class=\"_ _8\"> </span>pochodnych <span class=\"_ _8\"> </span>(maksymalny <span class=\"_ _8\"> </span>nomina\u0142 <span class=\"_ _8\"> </span>otwartych <span class=\"_ _8\"> </span>transakcji <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>j<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span><span class=\"ff1\">d<span class=\"_ _0\"></span>nym </span></div><div class=\"t m0 x8 h3 y80d ff7 fs1 fc0 sc0 ls0 ws0\">banku). <span class=\"_ _9\"></span>Proces <span class=\"_ _0\"></span>zabezpieczania <span class=\"_ _9\"></span>ryzyka <span class=\"_ _9\"></span>walutowego <span class=\"_ _9\"></span>podlega <span class=\"_ _0\"></span>ci\u0105g\u0142emu <span class=\"_ _9\"></span>monitoringowi. <span class=\"_ _9\"></span>Najwy\u017cszy <span class=\"_ _0\"></span>stopie\u0144 <span class=\"_ _9\"></span>koncentracji <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>jednym <span class=\"_ _0\"></span>banku<span class=\"_ _9\"></span><span class=\"ff1\"> <span class=\"_ _9\"></span></span>wed\u0142ug </div><div class=\"t m0 x8 h3 y5fb ff7 fs1 fc0 sc0 ls0 ws0\">stanu na dzie\u0144 31 grudnia 2023<span class=\"ff1\"> </span>roku wynosi oko\u0142o 18% dopuszczalnego limitu (w 2022 roku: oko\u0142o 23% dopuszczalnego limi<span class=\"ff1\">tu)<span class=\"_ _0\"></span>.  </span></div><div class=\"t m0 x8 h56 yb7b ff9 fs1 fc2 sc0 ls0 ws0\">Ryzyko kredytowe zwi\u0105zane z inwestycjami w portfel aktyw\u00f3w FIZ<span class=\"ffa\"> </span></div><div class=\"t m0 x8 h3 yb7c ff7 fs1 fc0 sc0 ls0 ws0\">Ryzyko kredytowe zwi\u0105zane z inwestycjami w portfel aktyw\u00f3w FIZ zosta\u0142o przedstaw<span class=\"_ _1\"></span>ione w Nocie 7.5.<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x8 h54 y6f8 ff2 fs1 fc1 sc0 ls3 ws0\">e)<span class=\"ffb ls0\"> <span class=\"ff3\">RYZYKO UTRATY P\u0141YNNO\u015aCI<span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x8 h3 yb7d ff7 fs1 fc0 sc0 ls0 ws0\">W <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>wi\u0105zku <span class=\"_ _9\"></span>z <span class=\"_ _b\"></span>silnym <span class=\"_ _b\"></span>uzale\u017cnieniem <span class=\"_ _b\"></span>przep\u0142yw\u00f3w <span class=\"_ _9\"></span>pieni\u0119\u017cnych <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>poziomu <span class=\"_ _b\"></span>generowanej <span class=\"_ _b\"></span>got\u00f3wki <span class=\"_ _b\"></span>od <span class=\"_ _9\"></span>cen <span class=\"_ _b\"></span>sprzeda\u017cy <span class=\"_ _b\"></span>w\u0119gla <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>koksu, <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>tak\u017ce <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>tale </div><div class=\"t m0 x8 h3 y3d3 ff7 fs1 fc0 sc0 ls0 ws0\">wysokim <span class=\"_ _8\"> </span>poziomem <span class=\"_ _e\"> </span>wydatk\u00f3w <span class=\"_ _8\"> </span>o <span class=\"_ _8\"> </span>charakter<span class=\"_ _0\"></span>ze <span class=\"_ _8\"> </span>inwestycyjnym, <span class=\"_ _8\"> </span>w  przypa<span class=\"_ _1\"></span>dku <span class=\"_ _8\"> </span>znacznego <span class=\"_ _8\"> </span>pogorszenia  sytuacj<span class=\"_ _1\"></span>i <span class=\"_ _8\"> </span>r<span class=\"_ _0\"></span>ynkowej <span class=\"_ _8\"> </span>Grupa <span class=\"_ _8\"> </span>j<span class=\"_ _0\"></span>est <span class=\"_ _8\"> </span>nara\u017con<span class=\"_ _0\"></span><span class=\"ff1 ls3\">a </span></div><div class=\"t m0 x8 h3 yb7e ff1 fs1 fc0 sc0 ls3 ws0\">na<span class=\"ls0\"> <span class=\"ff7\">ryzyko <span class=\"_ _b\"></span>utraty <span class=\"_ _9\"></span>p\u0142y<span class=\"_ _0\"></span>nno\u015bci. <span class=\"_ _9\"></span>Warunki<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>rynkowe <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>2023 <span class=\"_ _b\"></span>roku <span class=\"_ _b\"></span>pozw<span class=\"_ _0\"></span>oli\u0142y <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>generowanie <span class=\"_ _9\"></span>dodatnic<span class=\"_ _0\"></span>h <span class=\"_ _9\"></span>przep\u0142yw\u00f3w <span class=\"_ _b\"></span>pieni\u0119\u017cnych <span class=\"_ _b\"></span>netto <span class=\"_ _9\"></span>z <span class=\"_ _b\"> </span>dzi<span class=\"_ _0\"></span>a\u0142alno\u015bci </span></span></div><div class=\"t m0 x8 h3 yb7f ff7 fs1 fc0 sc0 ls0 ws0\">operacyjnej <span class=\"_ _9\"></span>pomimo <span class=\"_ _9\"></span>zap\u0142aty <span class=\"_ _b\"></span>sk\u0142adki <span class=\"_ _9\"></span>solidarno\u015bciowej <span class=\"_ _9\"></span>oraz <span class=\"_ _b\"></span>wysokiego <span class=\"_ _9\"></span>zobowi\u0105zania <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _9\"></span>podatku <span class=\"_ _b\"></span>dochodowego <span class=\"_ _9\"></span>CIT <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>2022 <span class=\"_ _9\"></span>rok,<span class=\"_ _9\"></span><span class=\"ff1\"> <span class=\"_ _9\"></span>co <span class=\"_ _9\"></span>przy </span></div><div class=\"t m0 x8 h3 yb80 ff7 fs1 fc0 sc0 ls0 ws0\">ujemnych <span class=\"_ _b\"></span>przep\u0142ywach <span class=\"_ _b\"></span>z <span class=\"_ _b\"></span>dzia\u0142alno\u015bci <span class=\"_ _b\"></span>inwestycyjn<span class=\"_ _0\"></span>ej <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>finansowej <span class=\"_ _b\"></span>skutkowa\u0142o <span class=\"_ _b\"></span>istotnym <span class=\"_ _b\"></span>zmniejszeniem <span class=\"_ _b\"></span>salda<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>dost\u0119pnych <span class=\"_ _b\"></span>\u015brodk\u00f3w <span class=\"_ _b\"></span>pieni\u0119\u017cnych </div><div class=\"t m0 x8 h3 y112 ff1 fs1 fc0 sc0 ls0 ws0\">w 2023 roku. </div><div class=\"t m0 x8 h3 y831 ff7 fs1 fc0 sc0 ls0 ws0\">Materializacja ry<span class=\"_ _0\"></span>zyka utraty <span class=\"_ _0\"></span>p\u0142ynno\u015bci jest <span class=\"_ _0\"></span>jednym z<span class=\"_ _0\"></span> najistotniejszych <span class=\"_ _0\"></span>czynnik\u00f3w, kt\u00f3ry <span class=\"_ _0\"></span>mo\u017ce wp\u0142ywa\u0107 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>kontynuacj\u0119 prowadzen<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>przez <span class=\"_ _0\"></span>Grup\u0119 </div><div class=\"t m0 x8 h3 y4c4 ff7 fs1 fc0 sc0 ls0 ws0\">dzia\u0142alno\u015bci. Dlatego te\u017c Grupa podejmuje szereg dzia\u0142a\u0144 strategicznych i operacyjnych w celu minimalizacji ryzyka utraty p\u0142ynno\u015bci.<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h56 y957 ff9 fs1 fc2 sc0 ls0 ws0\">Zarz\u0105dzanie ryzykiem p\u0142ynno\u015bci<span class=\"ffa\"> </span></div><div class=\"t m0 x8 h3 yb81 ff7 fs1 fc0 sc0 ls0 ws0\">Nadrz\u0119dnym zadaniem Grupy w <span class=\"_ _0\"></span>procesie zarz<span class=\"_ _0\"></span>\u0105dzania ryzykiem p\u0142ynno\u015bci jest <span class=\"_ _0\"></span>bie\u017c\u0105ca kontrola i <span class=\"_ _0\"></span>planowanie pozio<span class=\"_ _9\"></span>mu p\u0142ynno\u015bci. Intencj\u0105 Grupy </div><div class=\"t m0 x8 h3 yb82 ff7 fs1 fc0 sc0 ls0 ws0\">jest <span class=\"_ _0\"></span>r\u00f3wnie\u017c zachowanie <span class=\"_ _0\"></span>prawid\u0142owej <span class=\"_ _0\"></span>struktury <span class=\"_ _0\"></span>finansowania poprzez <span class=\"_ _0\"></span>utrzymywanie <span class=\"_ _0\"></span>odpowiedniego poziomu <span class=\"_ _0\"></span>\u017a<span class=\"_ _0\"></span>r\u00f3de\u0142 finansowania <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span><span class=\"ff1\"> charakter<span class=\"_ _0\"></span>ze </span></div><div class=\"t m0 x8 h3 y47e ff7 fs1 fc0 sc0 ls0 ws0\">d\u0142ugoterminowym.<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y23e ff7 fs1 fc0 sc0 ls0 ws0\">Proces <span class=\"_ _5\"></span>zar<span class=\"_ _0\"></span>z\u0105dzania <span class=\"_ _5\"></span>ryzykiem <span class=\"_ _5\"></span>utr<span class=\"_ _0\"></span>aty <span class=\"_ _5\"></span>p\u0142ynno\u015bci <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>Grupie <span class=\"ff1\">w<span class=\"_ _1\"></span>spomagany <span class=\"_ _1\"></span>przez <span class=\"_ _5\"></span>wdr<span class=\"ff7\">o\u017con\u0105 <span class=\"_ _5\"></span>Pol<span class=\"_ _0\"></span>ityk\u0119 <span class=\"_ _5\"></span>zarz\u0105dzania <span class=\"_ _1\"></span>p\u0142ynno\u015bci\u0105 <span class=\"_ _1\"></span>wraz <span class=\"_ _5\"></span>z <span class=\"_ _5\"></span>procedur\u0105 <span class=\"_ _1\"></span>w<span class=\"ff1\"> Grupie </span></span></span></div><div class=\"t m0 x8 h3 y23f ff7 fs1 fc0 sc0 ls0 ws0\">Kapita\u0142owej,  zak\u0142ada <span class=\"_ _8\"> </span>mi\u0119dzy  innymi  efektywne  monitorowan<span class=\"_ _1\"></span>ie  i  raportowanie <span class=\"_ _8\"> </span>pozycj<span class=\"_ _0\"></span>i  p\u0142ynno\u015bciowej <span class=\"_ _e\"> </span>umo\u017cliwiaj\u0105cej  podejmow<span class=\"_ _1\"></span>anie  dzia\u0142a\u0144 </div><div class=\"t m0 x8 h3 y240 ff7 fs1 fc0 sc0 ls0 ws0\">prewencyjnych <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>sytuacji <span class=\"_ _1\"></span>zagro\u017cenia <span class=\"_ _5\"></span>utraty <span class=\"_ _1\"></span>p\u0142ynno\u015bci <span class=\"_ _1\"></span>oraz <span class=\"_ _5\"></span>ut<span class=\"_ _0\"></span>rzymywanie <span class=\"_ _1\"></span>odpow<span class=\"_ _1\"></span>iedniego <span class=\"_ _1\"></span>(minimalnego) <span class=\"_ _5\"></span>poziomu do<span class=\"_ _1\"></span>st\u0119pnych <span class=\"_ _5\"></span>\u015br<span class=\"_ _0\"></span>odk\u00f3w <span class=\"_ _5\"></span>na ob<span class=\"_ _1\"></span>s\u0142ug\u0119 </div><div class=\"t m0 x8 h3 y839 ff7 fs1 fc0 sc0 ls0 ws0\">bie\u017c\u0105cych p\u0142atno\u015bci.<span class=\"_ _1c\"> </span><span class=\"ff1\"> </span></div></div><div class=\"c w8 h4 gs12ed\"><div class=\"t m0 x8 h3 y0 ff1 fs1 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x8 h3 y45 ff7 fs1 fc0 sc0 ls0 ws0\">Grupa <span class=\"_ _9\"></span>realizuje <span class=\"_ _b\"></span>polityk\u0119 <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>zakresie <span class=\"_ _9\"></span>zarz\u0105dzania <span class=\"_ _b\"></span>p\u0142ynno\u015bci\u0105, <span class=\"_ _9\"></span>polegaj\u0105c\u0105 <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>dywersyfi<span class=\"_ _0\"></span>kacji <span class=\"_ _9\"></span>\u017ar\u00f3de\u0142 <span class=\"_ _9\"></span>fi<span class=\"_ _0\"></span>nansowania <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>wykorzystywani<span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>dost\u0119pnych </div><div class=\"t m0 x8 h3 y46 ff7 fs1 fc0 sc0 ls0 ws0\">narz\u0119dzi <span class=\"_ _0\"></span>do <span class=\"_ _9\"></span>efektywnego <span class=\"_ _0\"></span>zarz\u0105dzania <span class=\"_ _0\"></span>p\u0142ynno\u015bci\u0105. <span class=\"_ _9\"></span>W <span class=\"_ _0\"></span>celu <span class=\"_ _9\"></span>zwi\u0119kszenia <span class=\"_ _0\"></span>bezpiecze\u0144stwa <span class=\"_ _0\"></span>p\u0142ynno\u015bci <span class=\"_ _0\"></span>Gr<span class=\"_ _0\"></span>upy <span class=\"_ _0\"></span>wykorzystywane <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>m.in. <span class=\"_ _9\"></span>nast\u0119puj\u0105ce </div><div class=\"t m0 x8 h3 y47 ff7 fs1 fc0 sc0 ls0 ws0\">narz\u0119dzia:<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y561 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">Jednostka <span class=\"_ _8\"> </span>dominuj\u0105ca <span class=\"_ _b\"></span>posiada <span class=\"_ _8\"> </span>utworzony <span class=\"_ _8\"> </span>Fundusz <span class=\"_ _8\"> </span>Stabilizacyjny, <span class=\"_ _8\"> </span>kt\u00f3ry <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>c<span class=\"_ _0\"></span>zasach <span class=\"_ _8\"> </span>dekoniunktury <span class=\"_ _8\"> </span>stanow<span class=\"_ _1\"></span>i <span class=\"_ _8\"> </span>bufor <span class=\"_ _8\"> </span>bezpiecze\u0144stwa <span class=\"_ _b\"></span>w <span class=\"_ _8\"> </span>r<span class=\"_ _9\"></span><span class=\"ff1\">azie </span></span></div><div class=\"t m0 x53 h3 y1c9 ff1 fs1 fc0 sc0 ls0 ws0\">k<span class=\"ff7\">onieczno\u015bci ponoszenia wydatk\u00f3w <span class=\"_ _0\"></span>nieznajduj\u0105cych pokr<span class=\"_ _0\"></span>ycia we wp\u0142ywach. <span class=\"_ _0\"></span>Warto\u015b\u0107 aktyw\u00f3w netto <span class=\"_ _0\"></span>Funduszu na <span class=\"_ _0\"></span>dzie\u0144 31<span class=\"_ _0\"></span> grudnia 2<span class=\"_ _0\"></span>023<span class=\"_ _0\"></span></span> roku </div><div class=\"t m0 x53 h3 y1ca ff1 fs1 fc0 sc0 ls0 ws0\">wynosi 5 <span class=\"ff7\">566,0 mln PLN (na dzie\u0144 31 grudnia 2022 roku: 4</span> 893,6 mln PLN). </div><div class=\"t m0 x8 h3 y1cb ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">W <span class=\"_ _0\"></span>dniu <span class=\"_ _9\"></span>12 <span class=\"_ _0\"></span>kwietnia <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>zosta\u0142a <span class=\"_ _0\"></span>zawarta <span class=\"_ _9\"></span>Umowa <span class=\"_ _0\"></span>Finansowania <span class=\"_ _9\"></span>dotycz\u0105ca <span class=\"_ _0\"></span>finansowania <span class=\"_ _0\"></span>w<span class=\"ff1\"> formule <span class=\"_ _9\"></span>Sustainability</span>\u2013linked <span class=\"_ _9\"></span>loan <span class=\"_ _0\"></span>pomi\u0119dzy </span></div><div class=\"t m0 x53 h3 y1cc ff7 fs1 fc0 sc0 ls0 ws0\">JSW <span class=\"_ _9\"></span>a <span class=\"_ _0\"></span>instytucjami <span class=\"_ _9\"></span>finansowymi <span class=\"_ _9\"></span>wchodz\u0105cymi <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>sk<span class=\"_ _0\"></span>\u0142ad <span class=\"_ _9\"></span>Konsorcjum. <span class=\"_ _0\"></span>W <span class=\"_ _9\"></span>czerwcu <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>zosta\u0142<span class=\"_ _0\"></span>y <span class=\"_ _9\"></span>uruchomione <span class=\"_ _0\"></span>dwie <span class=\"_ _9\"></span>transze <span class=\"_ _9\"></span>finansowa<span class=\"_ _9\"></span><span class=\"ff1\">nia: </span></div><div class=\"t m0 x53 h3 y1cd ff7 fs1 fc0 sc0 ls0 ws0\">po\u017cyczka <span class=\"_ _5\"></span>terminowa <span class=\"_ _5\"></span>A w <span class=\"_ _5\"></span>kwocie <span class=\"_ _5\"></span>61,9 mln <span class=\"_ _5\"></span>PLN <span class=\"_ _5\"></span>or<span class=\"_ _0\"></span><span class=\"ff1\">az <span class=\"_ _5\"></span>k<span class=\"_ _0\"></span>redyt <span class=\"_ _5\"></span>terminowy <span class=\"_ _5\"></span>A<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>kwocie <span class=\"_ _1\"></span>44,3 mln <span class=\"ff7\">USD. <span class=\"_ _5\"></span>\u015arodki<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>zosta\u0142y <span class=\"_ _1\"></span>wykorzystane <span class=\"_ _5\"></span>na<span class=\"_ _0\"></span><span class=\"ff1\"> refinansowanie </span></span></span></div><div class=\"t m0 x53 h3 y7ae ff7 fs1 fc0 sc0 ls0 ws0\">po\u017cyczki <span class=\"_ _9\"></span>terminowej <span class=\"_ _0\"></span>oraz <span class=\"_ _9\"></span>kredyt\u00f3w <span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>minowych <span class=\"_ _0\"></span>A <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>C <span class=\"_ _0\"></span>wynikaj\u0105cy<span class=\"_ _0\"></span>ch <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>Umowy <span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>inansowania <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>Konsorcjum <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>2019 <span class=\"_ _0\"></span>roku, <span class=\"_ _9\"></span>tym <span class=\"_ _0\"></span>samym <span class=\"_ _9\"></span>dos<span class=\"_ _9\"></span>z\u0142o </div><div class=\"t m0 x53 h3 y7af ff1 fs1 fc0 sc0 ls3 ws0\">do<span class=\"ls0\"> <span class=\"ff7\">ca\u0142kowitej <span class=\"_ _8\"> </span>sp\u0142aty  finansow<span class=\"_ _1\"></span>ania <span class=\"_ _e\"> </span>wynik<span class=\"_ _0\"></span>aj\u0105cego <span class=\"_ _8\"> </span>z <span class=\"_ _e\"> </span>tej <span class=\"_ _8\"> </span>umo<span class=\"_ _0\"></span>wy. <span class=\"_ _8\"> </span>W <span class=\"_ _e\"> </span>lipcu  2023<span class=\"ff1\"> </span>roku <span class=\"_ _8\"> </span>zosta\u0142a <span class=\"_ _8\"> </span>ur<span class=\"_ _0\"></span>uchomiona <span class=\"_ _8\"> </span>p<span class=\"_ _0\"></span>o\u017cyczka <span class=\"_ _8\"> </span>terminowa <span class=\"_ _e\"> </span>B <span class=\"_ _8\"> </span>w<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>kwocie<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 x53 h3 y2c2 ff1 fs1 fc0 sc0 ls0 ws0\">150,0 mln PLN przeznaczona na finansowanie inwestycji Grupy. </div><div class=\"t m0 x8 h3 y562 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">W <span class=\"_ _0\"></span>dniu <span class=\"_ _9\"></span>4 <span class=\"_ _9\"></span>pa\u017adziernika <span class=\"_ _9\"></span>2023 <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>JSW <span class=\"_ _0\"></span>podpisa\u0142a <span class=\"_ _9\"></span>umow\u0119 <span class=\"_ _0\"></span>z<span class=\"ff1\"> </span>NFO\u015ai<span class=\"_ _0\"></span>GW <span class=\"_ _9\"></span>o <span class=\"_ _0\"></span>dofinansowanie <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>formie <span class=\"_ _9\"></span>po\u017cyczki <span class=\"_ _9\"></span>do<span class=\"ff1\"> kwoty <span class=\"_ _9\"></span>85,0 <span class=\"_ _0\"></span>mln <span class=\"_ _9\"></span>PLN. <span class=\"_ _0\"></span>U<span class=\"_ _0\"></span>mowa </span></span></div><div class=\"t m0 x53 h3 y1a7 ff7 fs1 fc0 sc0 ls0 ws0\">dotyczy <span class=\"_ _9\"></span>dofinansowania <span class=\"_ _9\"></span>przedsi\u0119wzi\u0119cia <span class=\"_ _9\"></span>pod <span class=\"_ _0\"></span>nazw\u0105: <span class=\"_ _9\"></span>\u201eGospodarcze <span class=\"_ _9\"></span>wykorzystanie <span class=\"_ _9\"></span>metanu <span class=\"_ _b\"></span>\u2013<span class=\"ff1\"> <span class=\"_ _9\"></span></span>KWK <span class=\"_ _9\"></span>Budryk\u201d. <span class=\"_ _0\"></span>Finansowanie <span class=\"_ _9\"></span>zosta\u0142o <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>ca\u0142o\u015bci </div><div class=\"t m0 x53 h3 y1a8 ff1 fs1 fc0 sc0 ls0 ws0\">uruchomione w 2023 roku. </div><div class=\"t m0 x8 h3 y577 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">JSW <span class=\"_ _5\"></span>KOKS <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>2023 <span class=\"_ _5\"></span>roku <span class=\"_ _5\"></span>pozysk<span class=\"_ _0\"></span>a\u0142a <span class=\"_ _5\"></span>fi<span class=\"_ _0\"></span>nansowanie <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>NFO\u015aiGW <span class=\"_ _5\"></span>na <span class=\"_ _1\"></span>realizacj\u0119 <span class=\"_ _5\"></span>i<span class=\"_ _0\"></span>nwestycji<span class=\"_ _0\"></span>: <span class=\"_ _5\"></span>umowa <span class=\"_ _5\"></span>po\u017cycz<span class=\"_ _0\"></span>ki <span class=\"_ _5\"></span>preferencyjnej <span class=\"_ _1\"></span>z <span class=\"_ _1\"></span>dnia <span class=\"_ _5\"></span>1<span class=\"ff1\"> marca <span class=\"_ _1\"></span>2023 roku </span></span></div><div class=\"t m0 x53 h3 y578 ff7 fs1 fc0 sc0 ls0 ws0\">w <span class=\"_ _0\"></span>wysoko\u015bci <span class=\"_ _9\"></span>100,0 <span class=\"_ _0\"></span>mln <span class=\"_ _9\"></span>PLN <span class=\"_ _0\"></span>(na <span class=\"_ _9\"></span>realizacj\u0119 <span class=\"_ _9\"></span>przedsi\u0119wzi\u0119cia <span class=\"_ _0\"></span>inwestycyjnego <span class=\"_ _0\"></span>pod <span class=\"_ _9\"></span>nazw\u0105: <span class=\"_ _0\"></span>\u201eModernizacja <span class=\"_ _9\"></span>baterii <span class=\"_ _9\"></span>koksowniczej <span class=\"_ _0\"></span>nr <span class=\"_ _9\"></span>4 <span class=\"_ _0\"></span>w <span class=\"_ _b\"></span><span class=\"ff1\">Koksowni </span></div><div class=\"t m0 x53 h3 y591 ff7 fs1 fc0 sc0 ls0 ws0\">Przyja\u017a\u0144\u201d) <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>umowa <span class=\"_ _9\"></span>po\u017cyczki <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>kwocie <span class=\"_ _9\"></span>150,0 <span class=\"_ _9\"></span>mln <span class=\"_ _9\"></span>PLN <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>dnia <span class=\"_ _9\"></span>11 <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>ierpnia <span class=\"_ _9\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>(dotyczy <span class=\"_ _9\"></span>finansowania <span class=\"_ _9\"></span>przedsi\u0119wzi\u0119cia <span class=\"_ _9\"></span>pod <span class=\"_ _9\"></span>nazw\u0105<span class=\"_ _0\"></span> </div><div class=\"t m0 x53 h3 y6ee ff7 fs1 fc0 sc0 ls0 ws0\">\u201ePoprawa efektywno\u015bci energetycznej w JSW KOKS S.A.\u201d).<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y7b1 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">W <span class=\"_ _5\"></span>2023 <span class=\"_ _1\"></span>roku <span class=\"_ _5\"></span>Grupa <span class=\"_ _5\"></span>ur<span class=\"_ _0\"></span>uchomi\u0142a <span class=\"_ _5\"></span>finans<span class=\"_ _0\"></span>owanie <span class=\"_ _5\"></span>wynikaj\u0105ce <span class=\"_ _1\"></span>z <span class=\"_ _5\"></span>podpisanych <span class=\"_ _1\"></span>przez <span class=\"_ _5\"></span>JSW <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>JSW <span class=\"_ _1\"></span>KOKS <span class=\"_ _5\"></span>um\u00f3w <span class=\"_ _1\"></span>z<span class=\"_ _0\"></span><span class=\"ff1\"> </span>NFO\u015aiGW <span class=\"_ _5\"></span>o <span class=\"_ _1\"></span>dofinansowanie <span class=\"_ _5\"></span>w \u0142\u0105cznej </span></div><div class=\"t m0 x53 h3 y72f ff1 fs1 fc0 sc0 ls0 ws0\">wysok<span class=\"ff7\">o\u015bci 400,9 mln PLN. Szczeg\u00f3\u0142owe kwoty w ramach poszczeg\u00f3lnych po\u017cyczek zosta\u0142y om\u00f3wione w Nocie 6.1.</span> </div><div class=\"t m0 x8 h3 y7b2 ff7 fs1 fc9 sc0 ls0 ws0\">\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">W celu efektywniejszego zarz\u0105dzania bie\u017c\u0105c\u0105 p\u0142ynno\u015bci\u0105 finansow\u0105 <span class=\"_ _1\"></span>w Grupie funkcjonuje system zarz\u0105dzania \u015brodkami pieni\u0119\u017cnymi<span class=\"_ _0\"></span><span class=\"ff1\"> - CPR. </span></span></div><div class=\"t m0 x8 h3 y5c ff7 fs1 fc0 sc0 ls0 ws0\">W <span class=\"_ _0\"></span>zwi\u0105zku <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>podj\u0119tymi <span class=\"_ _9\"></span>przez <span class=\"_ _0\"></span>Grup\u0119 <span class=\"_ _9\"></span>dzia\u0142aniami maj\u0105cymi <span class=\"_ _9\"></span>na celu <span class=\"_ _9\"></span>ograniczenie <span class=\"_ _0\"></span>ryzyka <span class=\"_ _0\"></span>utraty <span class=\"_ _0\"></span>p\u0142ynno\u015bci<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>Grupa ocenia <span class=\"_ _9\"></span>aktualny <span class=\"_ _0\"></span>poziom <span class=\"_ _0\"></span>ryzyka </div><div class=\"t m0 x8 h3 y5d ff7 fs1 fc0 sc0 ls0 ws0\">utraty p\u0142ynno\u015bci jako akceptowalny.<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y1d9 ff7 fs1 fc0 sc0 ls0 ws0\">Na dzie\u0144 <span class=\"_ _1\"></span>sporz\u0105dzenia niniejszego <span class=\"_ _1\"></span>skonsolidowanego sprawozdania <span class=\"_ _1\"></span>finansowego, Grupa <span class=\"_ _1\"></span>ocenia, \u017ce <span class=\"_ _1\"></span>posiada wys<span class=\"_ _0\"></span>tarczaj\u0105ce \u017ar\u00f3d\u0142a fina<span class=\"_ _1\"></span>nsowania </div><div class=\"t m0 x8 h3 yb15 ff7 fs1 fc0 sc0 ls0 ws0\">do <span class=\"_ _5\"></span>r<span class=\"_ _0\"></span>ealizacji <span class=\"_ _1\"></span>bie\u017c\u0105cych <span class=\"_ _1\"></span>zobowi\u0105za\u0144, <span class=\"_ _5\"></span>p\u0142atno\u015bci zwi\u0105zanych <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>regulowaniem zobow<span class=\"_ _1\"></span>i\u0105za\u0144 <span class=\"_ _1\"></span>wynikaj\u0105cych <span class=\"_ _1\"></span>z <span class=\"_ _5\"></span>um\u00f3w finansowania <span class=\"_ _5\"></span>oraz zawa<span class=\"ff1\">rtyc<span class=\"_ _0\"></span>h <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>PF<span class=\"_ _0\"></span>R </span></div><div class=\"t m0 x8 h3 y7b5 ff7 fs1 fc0 sc0 ls0 ws0\">um\u00f3w po\u017cyczki p\u0142ynno\u015bciowej i<span class=\"ff1\"> </span>preferencyjnej zgodnie z harmonogramem, a tak\u017ce zaplanowanych wcze\u015bniej strategicznych projekt\u00f3w.<span class=\"ff1\"> </span></div><div class=\"t m0 x8 h3 y889 ff7 fs1 fc0 sc0 ls0 ws0\">Poni\u017csza <span class=\"_ _9\"></span>tabela <span class=\"_ _9\"></span>zawiera <span class=\"_ _9\"></span>analiz\u0119 <span class=\"_ _9\"></span>zobowi\u0105za\u0144 <span class=\"_ _9\"></span>finansowych <span class=\"_ _9\"></span>Grupy <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>odpo<span class=\"_ _0\"></span>wiednich <span class=\"_ _9\"></span>przedzia\u0142ach <span class=\"_ _9\"></span>wiekowych, <span class=\"_ _9\"></span>na<span class=\"_ _9\"></span><span class=\"ff1\"> </span>podstawie <span class=\"_ _9\"></span>pozosta\u0142ego <span class=\"_ _9\"></span>okresu </div><div class=\"t m0 x8 h3 yb83 ff1 fs1 fc0 sc0 ls3 ws0\">do<span class=\"ls0\"> <span class=\"ff7\">up\u0142ywu  umownego  terminu  zapadalno\u015bci  na  dzie\u0144 <span class=\"_ _e\"> </span>ko\u0144cz\u0105cy  okres  sprawozdawczy.  Kwoty  przedstawione  w<span class=\"_ _1\"></span>  tabeli  stanowi\u0105  um<span class=\"_ _1\"></span>owne </span></span></div><div class=\"t m0 x8 h3 y9fb ff7 fs1 fc0 sc0 ls0 ws0\">niezdyskontowane przep\u0142y<span class=\"_ _0\"></span>wy <span class=\"_ _0\"></span>pieni\u0119\u017cne. <span class=\"_ _0\"></span>Salda <span class=\"_ _0\"></span>zobowi\u0105za\u0144 <span class=\"_ _0\"></span>handlowych <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>pozosta\u0142ych <span class=\"_ _9\"></span>zobow<span class=\"_ _1\"></span>i\u0105za\u0144 <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>charakterze <span class=\"_ _0\"></span>finansowym <span class=\"_ _0\"></span>przypa<span class=\"_ _0\"></span>daj\u0105ce </div><div class=\"t m0 x8 h3 yb84 ff1 fs1 fc0 sc0 ls3 ws0\">do<span class=\"ls0\"> <span class=\"ff7\">sp\u0142aty w terminie 12 miesi\u0119cy s\u0105 wykazywane w warto\u015bciach ksi<span class=\"_ _0\"></span>\u0119gowych, poniew<span class=\"_ _1\"></span>a\u017c wp\u0142yw dyskonta jest nieistotny pod wzgl\u0119dem warto\u015bci.<span class=\"ff1\"> </span></span></span></div></div><div class=\"c w27 h131 gs12ee\"><div class=\"t m0 x4c h17 y44d ff3 fs4 fc0 sc0 ls0 ws0\">Poni\u017cej<span class=\"ff2\"> </span></div><div class=\"t m0 x14 h17 y284 ff2 fs4 fc0 sc0 ls0 ws0\">roku </div></div><div class=\"c wde h131 gs12ef\"><div class=\"t m0 x14 h17 y44d ff2 fs4 fc0 sc0 ls0 ws0\">Od 1 </div><div class=\"t m0 x4c h17 y284 ff2 fs4 fc0 sc0 ls0 ws0\">do 2 lat </div></div><div class=\"c w4a h131 gs12f0\"><div class=\"t m0 x3f h17 y44d ff2 fs4 fc0 sc0 ls0 ws0\">Od 2 </div><div class=\"t m0 x50 h17 y284 ff2 fs4 fc0 sc0 ls0 ws0\">do 5 lat </div></div><div class=\"c w27 h131 gs12f1\"><div class=\"t m0 x32 h17 y44d ff2 fs4 fc0 sc0 ls0 ws0\">Ponad </div><div class=\"t m0 x17 h17 y284 ff2 fs4 fc0 sc0 ls0 ws0\">5 lat </div></div><div class=\"c w171 h131 gs12f2\"><div class=\"t m0 x6b h17 y287 ff2 fs4 fc0 sc0 ls0 ws0\">Razem </div></div><div class=\"c w1c5 hb5 gs12f3\"><div class=\"t m0 x0 h54 yb ff2 fs4 fc0 sc0 ls0 ws0\">STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2023<span class=\"fs1\"> </span></div></div><div class=\"c w1c5 h36 gs12f4\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Kredyty i po\u017cycz<span class=\"_ _1\"></span>ki<span class=\"ff1\"> </span></div></div><div class=\"c w27 h36 gs12f5\"><div class=\"t m0 x42 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">693,5 </div></div><div class=\"c wde h36 gs12f6\"><div class=\"t m0 x42 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">155,4 </div></div><div class=\"c w4a h36 gs12f7\"><div class=\"t m0 x31 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">495,4 </div></div><div class=\"c w27 h36 gs12f8\"><div class=\"t m0 x42 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">280,3 </div></div><div class=\"c w171 h36 gs12f9\"><div class=\"t m0 x6b h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">1 624,6 </div></div><div class=\"c w1c5 h36 gs12fa\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zania han<span class=\"_ _1\"></span>dlowe oraz pozosta\u0142<span class=\"_ _1\"></span>e zobowi\u0105zania o<span class=\"ff1\"> charakt<span class=\"_ _1\"></span>erze finansowym<span class=\"_ _1\"></span> </span></div></div><div class=\"c w27 h36 gs12fb\"><div class=\"t m0 x6b h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">2 203,2 </div></div><div class=\"c wde h36 gs12fc\"><div class=\"t m0 x31 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">9,8 </div></div><div class=\"c w4a h36 gs12fd\"><div class=\"t m0 x35 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">7,8 </div></div><div class=\"c w27 h36 gs12fe\"><div class=\"t m0 x17 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">19,8 </div></div><div class=\"c w171 h36 gs12ff\"><div class=\"t m0 x6b h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">2 240,6 </div></div><div class=\"c w1c5 h19 gs1300\"><div class=\"t m0 x0 h16 y253 ff7 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u leasingu <span class=\"ff1\"> </span></div></div><div class=\"c w27 h19 gs1301\"><div class=\"t m0 x42 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">296,6 </div></div><div class=\"c wde h19 gs1302\"><div class=\"t m0 x42 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">189,2 </div></div><div class=\"c w4a h19 gs1303\"><div class=\"t m0 x31 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">108,6 </div></div><div class=\"c w27 h19 gs1304\"><div class=\"t m0 x42 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">376,2 </div></div><div class=\"c w171 h19 gs1305\"><div class=\"t m0 x42 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">970,6 </div></div><div class=\"c w1c5 h36 gs1306\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zania FIZ<span class=\"ff1\"> </span></div></div><div class=\"c w27 h36 gs1307\"><div class=\"t m0 x6b h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">1 911,5 </div></div><div class=\"c wde h36 gs1308\"><div class=\"t m0 x35 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4a h36 gs1309\"><div class=\"t m0 x34 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 h36 gs130a\"><div class=\"t m0 x35 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w171 h36 gs130b\"><div class=\"t m0 x6b h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">1 911,5 </div></div><div class=\"c w1c5 hc gs130c\"><div class=\"t m0 x0 h16 y12 ff1 fs4 fc0 sc0 ls0 ws0\">Pochodne instrument<span class=\"_ _1\"></span>y finansowe (r<span class=\"_ _1\"></span>ozliczane brutto) </div></div><div class=\"c w27 hc gs130d\"><div class=\"t m0 x42 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">485,4 </div></div><div class=\"c wde hc gs130e\"><div class=\"t m0 x35 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4a hc gs130f\"><div class=\"t m0 x34 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 hc gs1310\"><div class=\"t m0 x35 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w171 hc gs1311\"><div class=\"t m0 x42 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">485,4 </div></div><div class=\"c w1c5 h19 gs1312\"><div class=\"t m0 x0 h17 yb ff2 fs4 fcb sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w27 h19 gs1313\"><div class=\"t m0 x6b h17 y76 ff2 fs4 fcb sc0 ls0 ws0\">5 590,2 </div></div><div class=\"c wde h19 gs1314\"><div class=\"t m0 x42 h17 y76 ff2 fs4 fcb sc0 ls0 ws0\">354,4 </div></div><div class=\"c w4a h19 gs1315\"><div class=\"t m0 x31 h17 y76 ff2 fs4 fcb sc0 ls0 ws0\">611,8 </div></div><div class=\"c w27 h19 gs1316\"><div class=\"t m0 x42 h17 y76 ff2 fs4 fcb sc0 ls0 ws0\">676,3 </div></div><div class=\"c w171 h19 gs1317\"><div class=\"t m0 x6b h17 y76 ff2 fs4 fcb sc0 ls0 ws0\">7 232,7 </div></div><div class=\"c w1c5 h6f gs1318\"><div class=\"t m0 x0 h54 yb ff2 fs4 fc2 sc0 ls0 ws0\">STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2022<span class=\"fs1\"> </span></div></div><div class=\"c w1c5 h36 gs1319\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Kredyty i po\u017cycz<span class=\"_ _1\"></span>ki<span class=\"ff1\"> </span></div></div><div class=\"c w27 h36 gs131a\"><div class=\"t m0 x42 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">575,3 </div></div><div class=\"c wde h36 gs131b\"><div class=\"t m0 x42 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">401,8 </div></div><div class=\"c w4a h36 gs131c\"><div class=\"t m0 x31 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">298,7 </div></div><div class=\"c w27 h36 gs131d\"><div class=\"t m0 x42 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">326,5 </div></div><div class=\"c w171 h36 gs131e\"><div class=\"t m0 x6b h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">1 602,3 </div></div><div class=\"c w1c5 h19 gs131f\"><div class=\"t m0 x0 h16 y253 ff7 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zania han<span class=\"_ _1\"></span>dlowe oraz po<span class=\"_ _1\"></span>zosta\u0142e zobowi\u0105za<span class=\"_ _1\"></span>nia o<span class=\"_ _0\"></span><span class=\"ff1\"> charakt<span class=\"_ _1\"></span>erze finansowym<span class=\"_ _1\"></span> </span></div></div><div class=\"c w27 h19 gs1320\"><div class=\"t m0 x6b h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">1 824,9 </div></div><div class=\"c wde h19 gs1321\"><div class=\"t m0 x31 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">3,4 </div></div><div class=\"c w4a h19 gs1322\"><div class=\"t m0 x35 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">5,2 </div></div><div class=\"c w27 h19 gs1323\"><div class=\"t m0 x17 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">22,1 </div></div><div class=\"c w171 h19 gs1324\"><div class=\"t m0 x6b h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">1 855,6 </div></div><div class=\"c w1c5 h36 gs1325\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u <span class=\"ff1\">leasingu </span></div></div><div class=\"c w27 h36 gs1326\"><div class=\"t m0 x42 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">268,1 </div></div><div class=\"c wde h36 gs1327\"><div class=\"t m0 x42 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">160,0 </div></div><div class=\"c w4a h36 gs1328\"><div class=\"t m0 x24 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">93,2 </div></div><div class=\"c w27 h36 gs1329\"><div class=\"t m0 x42 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">370,7 </div></div><div class=\"c w171 h36 gs132a\"><div class=\"t m0 x42 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">892,0 </div></div><div class=\"c w1c5 h36 gs132b\"><div class=\"t m0 x0 h16 y12 ff7 fs4 fc0 sc0 ls0 ws0\">Zobowi\u0105zania FIZ<span class=\"ff1\"> </span></div></div><div class=\"c w27 h36 gs132c\"><div class=\"t m0 x6b h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">2 238,3 </div></div><div class=\"c wde h36 gs132d\"><div class=\"t m0 x35 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4a h36 gs132e\"><div class=\"t m0 x34 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 h36 gs132f\"><div class=\"t m0 x35 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w171 h36 gs1330\"><div class=\"t m0 x6b h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">2 238,3 </div></div><div class=\"c w1c5 h19 gs1331\"><div class=\"t m0 x0 h16 y253 ff1 fs4 fc0 sc0 ls0 ws0\">Pochodne instrument<span class=\"_ _1\"></span>y finansowe (r<span class=\"_ _1\"></span>ozliczane brutto) </div></div><div class=\"c w27 h19 gs1332\"><div class=\"t m0 x42 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">744,3 </div></div><div class=\"c wde h19 gs1333\"><div class=\"t m0 x35 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4a h19 gs1334\"><div class=\"t m0 x34 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w27 h19 gs1335\"><div class=\"t m0 x35 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w171 h19 gs1336\"><div class=\"t m0 x42 h16 y2a5 ff1 fs4 fc0 sc0 ls0 ws0\">744,3 </div></div><div class=\"c w1c5 h40 gs1337\"><div class=\"t m0 x0 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">RAZEM </div></div><div class=\"c w27 h40 gs1338\"><div class=\"t m0 x6b h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">5 650,9 </div></div><div class=\"c wde h40 gs1339\"><div class=\"t m0 x42 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">565,2 </div></div><div class=\"c w4a h40 gs133a\"><div class=\"t m0 x31 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">397,1 </div></div><div class=\"c w27 h40 gs133b\"><div class=\"t m0 x42 h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">719,3 </div></div><div class=\"c w171 h40 gs133c\"><div class=\"t m0 x6b h17 yb ff2 fs4 fc0 sc0 ls0 ws0\">7 332,5 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-22": {
   "value": "a)<span class=\"ffb ls0\"> <span class=\"ff2\">RYZYKO CENOWE </span></span>Ryzyko cen produkt\u00f3w<span class=\"ff2\"> </span>Sytuacja <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>rynku <span class=\"_ _0\"></span>w\u0119gla <span class=\"_ _0\"></span>koksowego <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>koksu <span class=\"_ _9\"></span>jest <span class=\"_ _0\"></span>powi\u0105zana <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>rynkiem <span class=\"_ _0\"></span>stali <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>wyrob\u00f3w <span class=\"_ _0\"></span>hutniczych, <span class=\"_ _9\"></span>cykle <span class=\"_ _0\"></span>koniunkturalne <span class=\"_ _0\"></span>pokazuj\u0105 <span class=\"_ _b\"></span><span class=\"ff1\">wahania <span class=\"_ _0\"></span>cen </span>w <span class=\"ff7\">tych <span class=\"_ _b\"></span>sektorach. <span class=\"_ _b\"> </span>C<span class=\"_ _0\"></span>eny <span class=\"_ _b\"></span>w\u0119gla <span class=\"_ _8\"> </span>koksowego <span class=\"_ _b\"></span>s\u0105 <span class=\"_ _b\"> </span>mocn<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>uzale\u017cnione <span class=\"_ _8\"> </span>od</span> <span class=\"_ _8\"> </span>popytu <span class=\"_ _b\"></span>na <span class=\"_ _8\"> </span>globalnym <span class=\"_ _b\"></span>rynku <span class=\"_ _8\"> </span>hutniczo-<span class=\"ff7\">stalowym, <span class=\"_ _b\"></span>natomiast <span class=\"_ _b\"> </span>ceny <span class=\"_ _8\"> </span>w\u0119gla </span>do<span class=\"ls0\"> <span class=\"ff7\">cel\u00f3w energetycznych s\u0105 dodatkowo uzale\u017cnione r<span class=\"_ _0\"></span>\u00f3wnie\u017c od innych producent\u00f3w krajowych. Brak <span class=\"_ _0\"></span>jednolitych kwartalnych benchmark<span class=\"_ _0\"></span>\u00f3w <span class=\"_ _0\"></span>dla </span></span>w\u0119gla <span class=\"_ _b\"></span>koksowego, <span class=\"_ _8\"> </span>oparcie <span class=\"_ _8\"> </span>negocjacji <span class=\"_ _8\"> </span>cenow<span class=\"_ _1\"></span>ych <span class=\"_ _8\"> </span>z <span class=\"_ _b\"></span>kontrah<span class=\"_ _0\"></span><span class=\"ff1\">entami <span class=\"_ _b\"></span>na <span class=\"_ _8\"> </span>cenach <span class=\"_ _8\"> </span>referencyjnych <span class=\"_ _b\"></span>wyznaczanych <span class=\"_ _8\"> </span>w <span class=\"_ _b\"></span>oparciu <span class=\"_ _8\"> </span>o <span class=\"_ _b\"> </span>dzi<span class=\"_ _0\"></span>enne <span class=\"_ _b\"></span>notowania </span>indeks\u00f3w <span class=\"_ _5\"></span>cenowych, du<span class=\"_ _1\"></span>\u017ca <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span>mienno\u015b\u0107 <span class=\"_ _1\"></span>rynku <span class=\"_ _1\"></span>wynikaj\u0105ca <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>silnej <span class=\"_ _5\"></span>k<span class=\"_ _0\"></span>oncentracji <span class=\"_ _5\"></span>g\u0142\u00f3wnych <span class=\"_ _1\"></span>\u015bwiatowych <span class=\"_ _5\"></span>producent\u00f3w <span class=\"_ _1\"></span>w\u0119gla <span class=\"_ _1\"></span>koksowego <span class=\"_ _5\"></span>oraz<span class=\"_ _0\"></span><span class=\"ff1\"> </span>znacz\u0105cej koncentracji  odbiorc\u00f3w, <span class=\"_ _e\"> </span>a  tak\u017ce  aktualnie <span class=\"_ _e\"> </span>prowadzone  dzia\u0142ania  wojenne  mog\u0105  prowad<span class=\"_ _1\"></span>zi\u0107  do  znacznych  waha\u0144 <span class=\"_ _e\"> </span>okresowych  cen  w\u0119g<span class=\"_ _1\"></span>la koksowego uzyskiwanych przez JSW. Grupa ogranicz<span class=\"_ _0\"></span>aj\u0105c ryzyko <span class=\"_ _0\"></span>waha\u0144 notowa\u0144 <span class=\"_ _0\"></span>dziennych indeks\u00f3w, <span class=\"_ _0\"></span>najcz\u0119\u015bci<span class=\"_ _0\"></span>ej wyznacza <span class=\"_ _0\"></span>ceny <span class=\"_ _0\"></span>referencyjne do <span class=\"_ _0\"></span>negocjacji <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>odbiorcami<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>oparciu </span>o <span class=\"ls3\">not</span><span class=\"ff7\">owania w\u0119gla koksowego klasy premium hard HCC FOB Australia u\u015bredniane wed\u0142ug dw\u00f3ch metod:</span> \u25aa<span class=\"ffc\"> </span><span class=\"fc0\">z <span class=\"_ _0\"></span>wykorzystaniem <span class=\"_ _9\"></span>ceny <span class=\"_ _0\"></span>referencyjnej <span class=\"_ _9\"></span>okre\u015blanej <span class=\"_ _0\"></span>wed\u0142ug <span class=\"_ _9\"></span>metody <span class=\"_ _0\"></span>Nippon <span class=\"_ _9\"></span>Steel. <span class=\"_ _0\"></span>Nippon <span class=\"_ _9\"></span>Steel <span class=\"_ _9\"></span>\u2013<span class=\"ff1\"> <span class=\"_ _9\"></span></span>referencyjna <span class=\"_ _0\"></span>cena <span class=\"_ _9\"></span>kwartalna: <span class=\"_ _0\"></span>\u015brednia <span class=\"_ _9\"></span>z<span class=\"ff1\"> </span>dw\u00f3ch </span>pierwszych miesi\u0119cy danego kwarta\u0142u i ostatniego miesi\u0105ca kwarta\u0142u poprzedzaj\u0105cego <span class=\"ff1\">- </span>dla dw\u00f3ch indeks\u00f3w: S&amp;P Global Platts Premium Low Vol FOB Australia, \u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">metoda <span class=\"_ _0\"></span>wyznaczania <span class=\"_ _9\"></span>cen <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>Q-1) <span class=\"_ _9\"></span><span class=\"ff7\">\u2013</span> <span class=\"_ _9\"></span><span class=\"ff7\">referencyjne <span class=\"_ _0\"></span>ceny <span class=\"_ _9\"></span>kwartalne <span class=\"_ _9\"></span>wyliczane <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>podstaw<span class=\"_ _1\"></span>ie <span class=\"_ _9\"></span>\u015bredniej <span class=\"_ _9\"></span>notowa\u0144 <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>poprzedniego <span class=\"_ _9\"></span>kwarta\u0142u <span class=\"_ _0\"></span>The<span class=\"_ _0\"></span><span class=\"ff1\"> Steel<span class=\"_ _0\"></span> </span></span></span></span>Index (TSI) <span class=\"ff7\">\u2013</span> <span class=\"ff7\">cena referencyjna w\u0119gla koksowego klasy premium hard HCC wykorzystywana przy ustalaniu kontrakt\u00f3w<span class=\"_ _1\"></span> terminowych.<span class=\"_ _0\"></span><span class=\"ff1\"> </span></span>Na <span class=\"_ _5\"></span>\u015br<span class=\"_ _0\"></span>edni\u0105 <span class=\"_ _5\"></span>ce<span class=\"_ _0\"></span>n\u0119 <span class=\"_ _1\"></span>w\u0119gla <span class=\"_ _1\"></span>koksowego <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> da<span class=\"_ _1\"></span>nym <span class=\"_ _5\"></span>k<span class=\"_ _0\"></span>wartale <span class=\"_ _1\"></span>wp\u0142ywaj\u0105 <span class=\"_ _1\"></span>notowania <span class=\"_ _1\"></span>z <span class=\"_ _1\"></span>pi\u0119ciu <span class=\"_ _5\"></span>miesi<span class=\"_ _0\"></span>\u0119cy <span class=\"_ _1\"></span>(poprzedniego <span class=\"_ _5\"></span>kwar<span class=\"_ _0\"></span>ta\u0142u <span class=\"_ _5\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>dw\u00f3ch <span class=\"_ _5\"></span>pierwszy<span class=\"_ _9\"></span>ch <span class=\"_ _5\"></span>miesi\u0119cy kwarta\u0142u bie\u017c\u0105cego), <span class=\"_ _1\"></span>co u\u015brednia <span class=\"_ _1\"></span>gwa\u0142towne <span class=\"_ _1\"></span>wahania i <span class=\"_ _1\"></span>wp\u0142ywa na w<span class=\"_ _1\"></span>i\u0119ksz\u0105 stabilizacj\u0119 <span class=\"_ _1\"></span>cen Grupy. Wi\u0119kszo\u015b\u0107 ko<span class=\"_ _1\"></span>ntrakt\u00f3w do<span class=\"_ _1\"></span>tycz\u0105cych sprzeda\u017cy w\u0119gla <span class=\"_ _b\"></span>koksowego <span class=\"_ _8\"> </span>zawiera <span class=\"_ _b\"></span>formu\u0142y <span class=\"_ _8\"> </span>cenowe <span class=\"_ _b\"></span>oparte <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>ww. <span class=\"_ _8\"> </span>cenach <span class=\"_ _b\"></span>referencyjnych, <span class=\"_ _8\"> </span>co <span class=\"_ _b\"></span>stabilizuje <span class=\"_ _8\"> </span>ceny <span class=\"_ _b\"></span>Grupy <span class=\"_ _8\"> </span>w <span class=\"_ _b\"></span>stosunku <span class=\"_ _b\"> </span>do <span class=\"_ _8\"> </span>notowa\u0144 <span class=\"_ _b\"></span>w<span class=\"_ _9\"></span>\u0119gli australijskich. Ceny <span class=\"_ _9\"></span>koksu <span class=\"_ _9\"></span>negocjowane <span class=\"_ _9\"></span>s\u0105 <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>oparciu <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>bie\u017c\u0105ce <span class=\"_ _9\"></span>uwarunkowania <span class=\"_ _9\"></span>ry<span class=\"_ _0\"></span>nkowe. <span class=\"_ _9\"></span>Obecno\u015b\u0107 <span class=\"_ _9\"></span>Grupy <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>rynk<span class=\"_ _0\"></span><span class=\"ff1\">ach <span class=\"_ _9\"></span>europejski<span class=\"_ _0\"></span>ch <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>zamorskich <span class=\"_ _9\"></span>pozwala </span>na<span class=\"ls0\"> <span class=\"ff7\">pe\u0142niejsze rozpoznanie rynku, efektywne zarz\u0105dzanie sprzeda\u017c\u0105 i polityk\u0105 cenow\u0105 w zale\u017cno\u015bci od uwarunkowa\u0144 na tych rynkach.<span class=\"_ _1c\"> </span></span></span>Procesy <span class=\"_ _f\"> </span>zmian <span class=\"_ _d\"> </span>w\u0142a\u015bcicielskich <span class=\"_ _d\"> </span>w <span class=\"_ _f\"> </span>hutnictwie <span class=\"_ _d\"> </span>\u015bwiatowym, <span class=\"_ _d\"> </span>post\u0119puj\u0105ca <span class=\"_ _f\"> </span>konsolidacja <span class=\"_ _f\"> </span>przemys\u0142u <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>talowego, <span class=\"_ _f\"> </span>mog\u0105  wp\u0142ywa\u0107 <span class=\"_ _f\"> </span>na <span class=\"_ _d\"> </span>wzrost <span class=\"_ _f\"> </span>si\u0142y przetargowej <span class=\"_ _8\"> </span>odbiorc\u00f3w. <span class=\"_ _b\"> </span>Gr<span class=\"_ _0\"></span>upa <span class=\"_ _8\"> </span>stale <span class=\"_ _b\"> </span>monitoruje <span class=\"_ _8\"> </span>poziom <span class=\"_ _8\"> </span>ekspozycji <span class=\"_ _8\"> </span>przychod\u00f3w <span class=\"_ _8\"> </span>od <span class=\"_ _b\"> </span>n<span class=\"_ _0\"></span>ajwi\u0119kszych <span class=\"_ _8\"> </span>kontrahent\u00f3w <span class=\"_ _8\"> </span>oraz <span class=\"_ _b\"> </span>poszukuje <span class=\"_ _8\"> </span>mo\u017cli<span class=\"_ _9\"></span>wo\u015bci dywersyfikacji sprzeda\u017cy. <span class=\"ff1\"> </span>W przypadku <span class=\"_ _b\"></span>zmian <span class=\"_ _b\"> </span>c<span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>na <span class=\"_ _8\"> </span>rynku <span class=\"_ _b\"></span>oraz <span class=\"_ _8\"> </span>dla <span class=\"_ _b\"></span>zapewnienia <span class=\"_ _b\"></span>stabilne<span class=\"_ _0\"></span><span class=\"ff7\">j <span class=\"_ _b\"> </span>alokac<span class=\"_ _0\"></span>ji <span class=\"_ _8\"> </span>wolumen<span class=\"_ _1\"></span>\u00f3w <span class=\"_ _b\"></span>na<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>rynku, <span class=\"_ _8\"> </span>Grupa <span class=\"_ _b\"></span>minimalizuje <span class=\"_ _8\"> </span>ich <span class=\"_ _b\"></span>wp\u0142yw <span class=\"_ _b\"></span>na <span class=\"_ _8\"> </span>sytuacj\u0119 </span>finansow\u0105 podejmuj\u0105c takie dzia\u0142ania jak:<span class=\"ff1\"> </span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">optymalizacja <span class=\"_ _b\"></span>wolumenu <span class=\"_ _b\"></span>produkcji, <span class=\"_ _b\"></span>z <span class=\"_ _8\"> </span>uwzgl\u0119dnieniem <span class=\"_ _9\"></span>wymaga\u0144 <span class=\"_ _b\"> </span>i<span class=\"_ _0\"></span>lo\u015bciowych <span class=\"_ _b\"></span>i <span class=\"_ _8\"> </span>jako\u015bciowych <span class=\"_ _b\"></span>kontrahent\u00f3w <span class=\"_ _b\"></span>(stabilno\u015b\u0107 <span class=\"_ _b\"></span>parametr\u00f3w <span class=\"_ _b\"></span>ora<span class=\"_ _9\"></span><span class=\"ff1\">z <span class=\"_ _b\"></span>ich </span></span>dotrzymywan<span class=\"ff7\">ie <span class=\"_ _9\"></span>wp\u0142ywa <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>st<span class=\"_ _0\"></span>abilizacj\u0119 <span class=\"_ _9\"></span>przychod\u00f3w <span class=\"_ _9\"></span>Gr<span class=\"_ _0\"></span>upy <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>mo\u017cli<span class=\"_ _0\"></span>wo\u015b\u0107 <span class=\"_ _9\"></span>uzyskiwania <span class=\"_ _9\"></span>wy\u017cszy<span class=\"_ _0\"></span>ch <span class=\"_ _9\"></span>relacji <span class=\"_ _9\"></span>cen <span class=\"_ _9\"></span>w\u0119gli <span class=\"_ _b\"></span>JSW <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>stosunku <span class=\"_ _9\"></span>do <span class=\"_ _b\"></span>cen </span>referencyjnych), \u25aa<span class=\"ffc\"> </span><span class=\"fc0\">optymalizacja <span class=\"_ _9\"></span>struktury <span class=\"_ _9\"></span>produkcji, <span class=\"_ _9\"></span>celem <span class=\"_ _9\"></span>zwi\u0119kszenia <span class=\"_ _9\"></span>efektywno\u015bci <span class=\"_ _9\"></span>sprzeda\u017cy <span class=\"_ _9\"></span>produkt\u00f3w <span class=\"_ _9\"></span>(zwi\u0119kszenie <span class=\"_ _9\"></span>produkcji <span class=\"_ _9\"></span>produkt\u00f3w <span class=\"_ _9\"></span>o<span class=\"_ _0\"></span><span class=\"ff1\"> korzystniejszej </span></span>cenie i znajduj\u0105cych zbyt w danym okresie \u2013<span class=\"ff1\"> </span>optymalizacja struktury sprzeda\u017cy),<span class=\"ff1\"> </span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">optymalizacja <span class=\"_ _f\"> </span>kierunk\u00f3w <span class=\"_ _d\"> </span>sprzeda\u017cy <span class=\"_ _f\"> </span>produkt\u00f3w <span class=\"_ _d\"> </span>(<span class=\"_ _0\"></span>m.in. <span class=\"_ _f\"> </span>wykorzystanie <span class=\"_ _d\"> </span>r<span class=\"_ _0\"></span>enty <span class=\"_ _d\"> </span>geograficznej, <span class=\"_ _f\"> </span>wsp\u00f3\u0142praca <span class=\"_ _f\"> </span>w <span class=\"_ _f\"> </span>oparciu <span class=\"_ _f\"> </span>o <span class=\"_ _d\"> </span>umowy <span class=\"_ _f\"> </span>wieloletni<span class=\"_ _9\"></span><span class=\"ff1\">e, </span></span>co<span class=\"ls0\"> <span class=\"ff7\">przek\u0142ada si\u0119 na stabilizacj\u0119 przychod\u00f3w).</span> </span>Dekoniunktura <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>gospodarkach <span class=\"_ _9\"></span>globalnych, <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>szczeg\u00f3lno\u015bci <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>bran\u017cy <span class=\"_ _0\"></span>stalowej <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>energetycznej <span class=\"_ _9\"></span>lub <span class=\"_ _9\"></span>zdarzenia <span class=\"_ _9\"></span>mog\u0105ce <span class=\"_ _9\"></span>skutkowa\u0107 <span class=\"_ _9\"></span>zna<span class=\"_ _0\"></span>cz\u0105cym spadkiem popytu na w\u0119giel i koks mog\u0105 mie\u0107 niekorzystny wp\u0142yw na dzia\u0142alno\u015b\u0107, wyniki i sytuacj\u0119 finansow\u0105 Gru<span class=\"ff1\">py. </span>Ograniczenie <span class=\"_ _0\"></span>dzia\u0142alno\u015bci <span class=\"_ _0\"></span>gospodarczej <span class=\"_ _0\"></span>mo\u017ce <span class=\"_ _0\"></span>przej\u015b<span class=\"_ _0\"></span>ciowo <span class=\"_ _0\"></span>prowadzi\u0107 <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>redukcji <span class=\"_ _0\"></span>zapotrzebowania <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>znacznyc<span class=\"_ _0\"></span>h <span class=\"_ _0\"></span>spadk\u00f3w <span class=\"_ _0\"></span>cen <span class=\"_ _0\"></span>surowc\u00f3<span class=\"_ _9\"></span><span class=\"ff1\">w, w <span class=\"_ _0\"></span>tym </span>w\u0119gla <span class=\"_ _0\"></span><span class=\"ff1\">koksowego, <span class=\"_ _9\"></span>energetycznego <span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>koksu. <span class=\"_ _9\"></span>Ryzyko <span class=\"_ _0\"></span>rynkowe <span class=\"_ _0\"></span>jest <span class=\"_ _9\"></span>wzmacniane <span class=\"_ _0\"></span>przez <span class=\"_ _9\"></span>konflikt <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>Ukrainie <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>embargo <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>import <span class=\"_ _0\"></span>s<span class=\"_ _9\"></span></span>urowc\u00f3w <span class=\"_ _0\"></span>z<span class=\"ff1\"> <span class=\"_ _0\"></span>Rosji </span>mo\u017ce <span class=\"_ _8\"> </span>wp\u0142ywa\u0107 <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>rynki <span class=\"_ _8\"> </span>globalne, <span class=\"_ _8\"> </span>ceny <span class=\"_ _8\"> </span>energii <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>UE, <span class=\"_ _8\"> </span>koszty <span class=\"_ _8\"> </span>produkcji <span class=\"_ _8\"> </span>stali <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>UE <span class=\"_ _8\"> </span>itp.) <span class=\"_ _8\"> </span>Konflikty <span class=\"_ _8\"> </span>geopolityczne <span class=\"_ _8\"> </span>pozostaj\u0105 <span class=\"_ _8\"> </span>du\u017cym <span class=\"_ _e\"> </span><span class=\"ff1\">ryzykiem. </span>Przywracana po agresji Rosji na Ukrain\u0119 r\u00f3wnowaga rynkowa mo\u017ce zosta\u0107 zachwiana skutkami wojny Izrael/Ham<span class=\"_ _0\"></span>as, kt\u00f3re mog\u0105 zak\u0142\u00f3ci\u0107 szlaki handlowe oraz podnie\u015b\u0107 ceny energii.<span class=\"ff1\"> </span>Aby <span class=\"_ _0\"></span>zareagowa\u0107 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>zmian\u0119 <span class=\"_ _0\"></span>cen <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>dpowiednim m<span class=\"_ _0\"></span>omencie <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>prowadzi <span class=\"_ _9\"></span>sta\u0142y <span class=\"_ _0\"></span>monitoring <span class=\"_ _0\"></span>rynk\u00f3w, <span class=\"_ _0\"></span>ich <span class=\"_ _0\"></span>analiz\u0119 <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>\u015bledzi <span class=\"_ _9\"></span>na bie\u017c\u0105c<span class=\"_ _9\"></span><span class=\"ff1\">o <span class=\"_ _0\"></span>trendy </span>cenowe <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>rynku <span class=\"_ _9\"></span>w\u0119gla, <span class=\"_ _b\"></span>koksu, <span class=\"_ _9\"></span>stali <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>energii <span class=\"_ _9\"></span>elektryc<span class=\"_ _0\"></span>znej <span class=\"_ _9\"></span>oraz <span class=\"_ _b\"></span>fracht\u00f3w<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>kolejowych <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>morskich. <span class=\"_ _9\"></span>Prowadzona <span class=\"_ _9\"></span>jest <span class=\"_ _b\"></span>r\u00f3wnie\u017c <span class=\"_ _9\"></span>analiza <span class=\"_ _9\"></span>mo\u017cli<span class=\"_ _0\"></span>wo\u015bci i <span class=\"ff7\">warunk\u00f3w <span class=\"_ _8\"> </span>alternatywnego <span class=\"_ _8\"> </span>pozyska<span class=\"_ _0\"></span>nia <span class=\"_ _8\"> </span>przez  odbiorc\u00f3w <span class=\"_ _8\"> </span>w\u0119gla <span class=\"_ _8\"> </span>lub <span class=\"_ _8\"> </span>koksu <span class=\"_ _e\"> </span>z <span class=\"_ _8\"> </span>rynku  k<span class=\"_ _1\"></span>rajowego <span class=\"_ _8\"> </span>lub <span class=\"_ _8\"> </span>z<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>rynk\u00f3w <span class=\"_ _8\"> </span>zagranic<span class=\"_ _0\"></span>znych, <span class=\"_ _8\"> </span>w <span class=\"_ _e\"> </span>tym <span class=\"_ _8\"> </span>g\u0142\u00f3wni<span class=\"_ _9\"></span><span class=\"ff1 ls1f\">e </span></span>zamorskich. <span class=\"_ _0\"></span>Warunki<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>kontrakt\u00f3w <span class=\"_ _9\"></span>d\u0142ugoterminowych <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>mo\u017cliwiaj\u0105 <span class=\"_ _0\"></span>okr<span class=\"_ _0\"></span>esowe <span class=\"_ _0\"></span>negocjacje <span class=\"_ _0\"></span>cen.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Reali<span class=\"_ _0\"></span>zuj\u0105c <span class=\"_ _0\"></span>cele <span class=\"_ _9\"></span>zarz\u0105dzania <span class=\"_ _0\"></span>ryzykiem <span class=\"_ _9\"></span>Grupa <span class=\"_ _0\"></span>dzia\u0142a w ramach <span class=\"_ _9\"></span>zasad <span class=\"_ _9\"></span>opis<span class=\"_ _0\"></span>anych <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span><span class=\"ff5\">Procedurze <span class=\"_ _b\"></span>Handlowej <span class=\"_ _9\"></span>Grupy <span class=\"_ _9\"></span>Kapita\u0142o<span class=\"_ _0\"></span>wej <span class=\"_ _9\"></span>JSW<span class=\"_ _0\"></span></span> <span class=\"_ _9\"></span>oraz <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>ramach <span class=\"_ _b\"></span>decyzji <span class=\"_ _9\"></span>podejmowanych <span class=\"_ _9\"></span>przez <span class=\"_ _b\"></span>Komitet <span class=\"_ _b\"></span>Ryzyka Finansowego Grupy Kapita\u0142owej JSW.<span class=\"ff1\"> </span>N<span class=\"ff7\">adrz\u0119dnym <span class=\"_ _b\"></span>celem <span class=\"_ _8\"> </span>przyj\u0119tych <span class=\"_ _8\"> </span>w <span class=\"_ _b\"></span>Grupie <span class=\"_ _b\"></span>zasad <span class=\"_ _8\"> </span>zarz\u0105dzania <span class=\"_ _b\"></span>ryzykiem <span class=\"_ _8\"> </span>cen <span class=\"_ _b\"></span>w\u0119gla <span class=\"_ _b\"> </span>koks<span class=\"_ _0\"></span>owego <span class=\"_ _b\"></span>jest <span class=\"_ _8\"> </span>zmniejszenie <span class=\"_ _b\"> </span>wp\u0142ywu <span class=\"_ _8\"> </span>fluktuacji <span class=\"_ _8\"> </span>cen <span class=\"_ _b\"></span>w\u0119<span class=\"_ _0\"></span></span>gla koksowego <span class=\"_ _8\"> </span>na <span class=\"_ _8\"> </span>generowane <span class=\"_ _b\"></span>przez <span class=\"_ _e\"> </span>Grup\u0119 <span class=\"_ _8\"> </span>przep\u0142ywy <span class=\"_ _8\"> </span>pieni\u0119\u017cne <span class=\"_ _8\"> </span>do <span class=\"_ _b\"></span>akce<span class=\"_ _0\"></span>ptowalnego <span class=\"_ _8\"> </span>poziomu. <span class=\"_ _b\"></span>Grupa<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>zak\u0142ada, <span class=\"_ _8\"> </span>\u017ce<span class=\"ff1\"> wskutek <span class=\"_ _8\"> </span>stosowania <span class=\"_ _8\"> </span>zasad </span>z<span class=\"ff7\">arz\u0105dzania <span class=\"_ _d\"> </span>r<span class=\"_ _0\"></span>yzykiem <span class=\"_ _d\"> </span>cen <span class=\"_ _f\"> </span>w\u0119gla  k<span class=\"_ _0\"></span>oksowego <span class=\"_ _d\"> </span>opisanych <span class=\"_ _d\"> </span>w <span class=\"_ _f\"> </span><span class=\"ff5\">Polityc<span class=\"_ _0\"></span>e <span class=\"_ _d\"> </span>Zarz\u0105dzania <span class=\"_ _f\"> </span>Ryzykiem <span class=\"_ _d\"> </span>Cen <span class=\"_ _f\"> </span>W\u0119gla <span class=\"_ _d\"> </span>Koksowego</span></span> <span class=\"_ _f\"> </span><span class=\"ff7\">zwi\u0119kszane <span class=\"_ _d\"> </span>b\u0119dzie </span>prawdopodobie\u0144stwo realizacji zaplanowanych przep\u0142yw\u00f3w pieni\u0119\u017cnych oraz stabilno\u015b\u0107 jej planowanego wzrostu w d\u0142u\u017cszym okresie<span class=\"ff1 ls2\">. <span class=\"ls0\"> </span></span>Proces <span class=\"_ _f\"> </span>z<span class=\"ff7\">arz\u0105dzania <span class=\"_ _d\"> </span>r<span class=\"_ _0\"></span>yzykiem <span class=\"_ _d\"> </span>cen <span class=\"_ _f\"> </span>w\u0119gla <span class=\"_ _d\"> </span>koks<span class=\"_ _0\"></span>owego <span class=\"_ _d\"> </span>realizowany <span class=\"_ _f\"> </span>jest <span class=\"_ _f\"> </span>z <span class=\"_ _f\"> </span>zachowaniem <span class=\"_ _d\"> </span>rozdzia\u0142u <span class=\"_ _f\"> </span>r\u00f3l <span class=\"_ _f\"> </span>i <span class=\"_ _f\"> </span>obo<span class=\"_ _1\"></span>wi\u0105zk\u00f3w <span class=\"_ _d\"> </span>dotycz<span class=\"_ _0\"></span>\u0105cych <span class=\"_ _f\"> </span>funkcji </span>wykonawczych (powi\u0105zanych z zawieraniem transakcji pochodnych) od funkcji kontrolnych, nadzorczych czy z<span class=\"_ _1\"></span>arz\u0105dczych.<span class=\"_ _0\"></span><span class=\"ff1\"> </span>W Grupie funkcjonuje K<span class=\"ff7\">omitet Ryzyka Finansowego, kt\u00f3ry p<span class=\"_ _0\"></span>e\u0142ni funkcje doradcze dla Zarz\u0105du JSW w zakr<span class=\"_ _0\"></span>esie zarz\u0105dzania ryzykiem cen w\u0119gla </span>koksowego. <span class=\"_ _0\"></span>W<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>ramach <span class=\"_ _9\"></span>przyznanego <span class=\"_ _0\"></span>prz<span class=\"_ _0\"></span>ez <span class=\"_ _9\"></span>Zarz\u0105d <span class=\"_ _0\"></span>JSW <span class=\"_ _9\"></span>limitu <span class=\"_ _9\"></span>Komitet <span class=\"_ _9\"></span>Ryzyka <span class=\"_ _9\"></span>Finansowego <span class=\"_ _0\"></span>mo\u017ce <span class=\"_ _9\"></span>podejmowa\u0107 <span class=\"_ _9\"></span>decyzj\u0119 <span class=\"_ _9\"></span>o<span class=\"_ _0\"></span><span class=\"ff1\"> </span>wdro\u017ceniu <span class=\"_ _9\"></span>strategii zabezpiecze\u0144 lub w przypadku, w kt\u00f3rym taki limit jest lub zosta\u0142by przekroczony, rekomendowa\u0107 ich implementacj\u0119 do<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Zarz\u0105du JSW. <span class=\"ff1\"> </span>W <span class=\"_ _b\"></span>ramach <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>arz\u0105dzania <span class=\"_ _b\"></span>ryzyki<span class=\"_ _0\"></span>em <span class=\"_ _b\"></span>cen <span class=\"_ _b\"></span>w\u0119gla <span class=\"_ _b\"></span>koksowego <span class=\"_ _8\"> </span>w <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>roku <span class=\"_ _8\"> </span>Grupa <span class=\"_ _b\"></span>wdro\u017cy\u0142a <span class=\"_ _8\"> </span>transakcje <span class=\"_ _b\"></span>zabezpieczaj\u0105ce <span class=\"_ _b\"></span>r<span class=\"_ _0\"></span>yzyko <span class=\"_ _b\"></span>zmian <span class=\"_ _8\"> </span>cen <span class=\"_ _b\"></span>w\u0119gl<span class=\"_ _0\"></span><span class=\"ff1 ls3\">a </span>koksowego (s<span class=\"ff7\">wap towarowy) o \u0142\u0105cznym nominale 111 tys. ton i</span> <span class=\"ff7\">okresie zapadalno\u015bci do grudnia 2024 roku. </span> Uwzgl\u0119dniaj\u0105c <span class=\"_ _b\"></span>notowania <span class=\"_ _b\"></span>w\u0119gli <span class=\"_ _8\"> </span>koksuj\u0105cych <span class=\"_ _b\"></span>wp\u0142ywaj\u0105ce <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>ceny <span class=\"_ _b\"></span>Grupy <span class=\"_ _b\"></span>w <span class=\"_ _8\"> </span>danym <span class=\"_ _b\"></span>roku <span class=\"_ _b\"></span>(\u015brednia <span class=\"_ _8\"> </span>z <span class=\"_ _b\"></span>okresu <span class=\"_ _b\"></span>pa\u017adziernik <span class=\"_ _8\"> </span>2022 <span class=\"_ _b\"></span>roku <span class=\"_ _8\"> </span>\u2013<span class=\"ff1\"> <span class=\"_ _b\"> </span>l<span class=\"_ _0\"></span>istopad </span>2023<span class=\"ls0\"> <span class=\"ff7\">roku), <span class=\"_ _b\"></span>spadek <span class=\"_ _b\"></span>\u015bredniej <span class=\"_ _b\"></span>ceny <span class=\"_ _b\"> </span>r<span class=\"_ _0\"></span>eferencyjnej <span class=\"_ _b\"></span>w\u0119gla <span class=\"_ _b\"></span>koksowego <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"> </span>r<span class=\"_ _0\"></span>oku <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>stosunku <span class=\"_ _b\"></span>do <span class=\"_ _b\"></span>2022 <span class=\"_ _b\"></span>roku <span class=\"_ _b\"> </span>w<span class=\"_ _0\"></span>yni\u00f3s\u0142 <span class=\"_ _b\"></span>22% <span class=\"_ _b\"></span>(TSI <span class=\"_ _b\"></span>Premium <span class=\"_ _b\"></span>hard: </span></span>372<span class=\"ls0\"> USD/t w 2022 r<span class=\"_ _0\"></span>oku: 290 USD/t <span class=\"_ _0\"></span>w <span class=\"ff7\">2023 roku). <span class=\"_ _0\"></span>Natomiast uwzgl\u0119dniaj\u0105c notowania koksu wp\u0142ywaj\u0105ce n<span class=\"_ _0\"></span>a ceny Gr<span class=\"_ _0\"></span>upy w danym roku <span class=\"_ _0\"></span>(\u015brednia </span></span>z <span class=\"ff7\">IV kwarta\u0142u 2022 <span class=\"_ _0\"></span>roku \u2013</span> <span class=\"_ _0\"></span><span class=\"ff7\">III kwarta\u0142u<span class=\"_ _0\"></span> 2023 r<span class=\"_ _0\"></span>oku), spadek \u015bredniej <span class=\"_ _0\"></span>ceny refer<span class=\"_ _0\"></span>encyjnej koksu w <span class=\"_ _0\"></span>2023 roku w <span class=\"_ _0\"></span>stosunku do <span class=\"_ _0\"></span>2022 roku <span class=\"_ _0\"></span>wyni\u00f3s\u0142 31% </span>(koks wielkopiecowy na rynku europejskim: 598 USD/t w 2022 roku, 413 USD/t w 2023 roku). Powy\u017csze <span class=\"_ _1\"></span>uwarunkowania <span class=\"_ _5\"></span>r<span class=\"_ _0\"></span>ynkowe mia\u0142y <span class=\"_ _5\"></span>prz<span class=\"_ _0\"></span>e\u0142o\u017cenie <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>zrealizowanych cenach <span class=\"_ _5\"></span>przez Grup\u0119. <span class=\"_ _1\"></span>W <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>roku <span class=\"_ _1\"></span>uzyskana <span class=\"_ _1\"></span>\u015brednia <span class=\"_ _1\"></span>cena <span class=\"_ _1\"></span>w\u0119gla <span class=\"_ _1\"></span>og\u00f3\u0142em wynios\u0142a <span class=\"_ _1\"></span>1<span class=\"ff1 ls2\">  </span>002,65 <span class=\"_ _1\"></span>PLN/t i <span class=\"_ _1\"></span>by\u0142a <span class=\"_ _1\"></span>ni\u017csza od<span class=\"_ _1\"></span> osi\u0105gni\u0119tej <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>roku o <span class=\"_ _1\"></span>11,3%. \u015arednia <span class=\"_ _1\"></span>cena <span class=\"_ _1\"></span>w\u0119gla koksowego <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>2023 roku <span class=\"_ _1\"></span>wynios\u0142a <span class=\"_ _1\"></span>1<span class=\"ff1\"> 124,52 PLN/t </span>(spadek w <span class=\"_ _1\"></span>stosunku do<span class=\"_ _1\"></span> roku ub<span class=\"_ _1\"></span>ieg\u0142eg<span class=\"ff1\">o o 25<span class=\"_ _1\"></span>,6%), a <span class=\"ff7\">\u015brednia cena <span class=\"_ _5\"></span>w\u0119gla do cel\u00f3w <span class=\"_ _1\"></span>energetycznych osi\u0105gn\u0119\u0142a <span class=\"_ _1\"></span>poziom <span class=\"_ _1\"></span>698,63<span class=\"ff1\"> PLN/t <span class=\"_ _1\"></span>(wzrost do roku </span></span></span>ubieg\u0142ego <span class=\"_ _9\"></span>o<span class=\"ff1\"> 57,5%)<span class=\"ls2\">. <span class=\"_ _9\"></span></span></span>Natomiast <span class=\"_ _9\"></span>\u015brednia <span class=\"_ _9\"></span>cena <span class=\"_ _9\"></span>koksu <span class=\"_ _9\"></span>sprzedanego <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>2023<span class=\"ff1\"> </span>roku <span class=\"_ _9\"></span>wynosi\u0142a <span class=\"_ _9\"></span>1<span class=\"_ _0\"></span><span class=\"ff1\"> </span>501,71 <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>LN/t <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>spad\u0142a <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>31,1% <span class=\"_ _9\"></span>w<span class=\"ff1\"> stosunku <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>roku </span>ubieg\u0142ego.<span class=\"_ _1c\"> </span>Rachunkowo\u015b\u0107 zabezpiecze\u0144<span class=\"ff1\"> </span>W 2023 <span class=\"_ _0\"></span>roku <span class=\"_ _0\"></span>Grupa <span class=\"_ _0\"></span>wyznaczy\u0142a <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>rachunkowo\u015bci <span class=\"_ _0\"></span>zabezpiecze\u0144 <span class=\"_ _0\"></span>transakcje <span class=\"_ _0\"></span>swap t<span class=\"_ _0\"></span>owarowy <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>nominale <span class=\"_ _0\"></span>111,0 <span class=\"_ _0\"></span>tys. <span class=\"_ _0\"></span>ton <span class=\"_ _0\"></span>zabezpieczaj\u0105ce<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _0\"></span>ry<span class=\"_ _0\"></span>zyko </span>zmiany <span class=\"_ _1\"></span>cen w\u0119gla <span class=\"_ _5\"></span>koksow<span class=\"_ _0\"></span>ego. <span class=\"_ _1\"></span>Wed\u0142ug stanu <span class=\"_ _1\"></span>na<span class=\"ff1\"> <span class=\"ls3\">31</span> </span>grudnia 2023 <span class=\"_ _1\"></span>roku <span class=\"_ _1\"></span>Grupa posiada\u0142a <span class=\"_ _1\"></span>czynne <span class=\"_ _1\"></span>transakcje pochodne (swap <span class=\"_ _5\"></span>to<span class=\"_ _0\"></span>warowy) o <span class=\"_ _5\"></span>\u0142<span class=\"_ _0\"></span>\u0105cznym nominale <span class=\"_ _5\"></span>71,0 tys. <span class=\"_ _5\"></span>ton, <span class=\"_ _1\"></span>kt\u00f3re <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>a\u0142o\u015bci <span class=\"_ _1\"></span>stanowi\u0105 <span class=\"_ _5\"></span>transakcje zabezpieczaj\u0105ce <span class=\"_ _5\"></span>w <span class=\"_ _1\"></span>rozumieniu <span class=\"_ _1\"></span>rachunkowo\u015bci <span class=\"_ _5\"></span>zabezpi<span class=\"_ _0\"></span>ecze\u0144 <span class=\"_ _1\"></span>(na <span class=\"_ _5\"></span>31 gr<span class=\"ff1\">udnia <span class=\"_ _1\"></span>2022 roku </span>Grupa <span class=\"_ _1\"></span>nie po<span class=\"_ _1\"></span>siada\u0142a czynnych <span class=\"_ _1\"></span>transakcji zabezpieczaj\u0105cych <span class=\"_ _5\"></span>ry<span class=\"_ _0\"></span>zyko zm<span class=\"_ _1\"></span>iany <span class=\"_ _1\"></span>cen <span class=\"_ _1\"></span>w\u0119<span class=\"_ _0\"></span>gla). Transakcje <span class=\"_ _1\"></span>pochodne <span class=\"_ _1\"></span>stanowi\u0105 <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span>abezpieczenie wp\u0142yw\u00f3w ze sprzeda\u017cy w\u0119gla, kt\u00f3re Grupa spodziewa si\u0119 otrzyma\u0107 w okresie do marca 2025 roku.<span class=\"ff1\"> </span>Cz\u0119\u015b\u0107 <span class=\"_ _0\"></span>skuteczna <span class=\"_ _0\"></span>zmiany <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>godziwej <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ansakcji <span class=\"_ _0\"></span>zabezpieczaj\u0105cych <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>kwocie <span class=\"_ _0\"></span>2,0 <span class=\"_ _9\"></span>mln PLN <span class=\"_ _9\"></span>zosta\u0142a odnie<span class=\"_ _0\"></span>siona <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nne <span class=\"_ _0\"></span>ca\u0142k<span class=\"_ _0\"></span>owite <span class=\"_ _0\"></span>dochody. Cz\u0119\u015b\u0107 nieskuteczna zmiany <span class=\"_ _0\"></span>warto\u015bci godziwej transakcji <span class=\"_ _0\"></span>zabezpieczaj\u0105cych od daty wyznaczenia powi\u0105zania w wysoko\u015bc<span class=\"_ _0\"></span>i 0,1 mln P<span class=\"_ _9\"></span>LN zosta\u0142a odniesiona <span class=\"_ _9\"></span>w wynik <span class=\"_ _9\"></span>finansowy <span class=\"_ _b\"></span>okresu. <span class=\"_ _9\"></span>W <span class=\"_ _b\"></span>wyniku <span class=\"_ _9\"></span>realizacji <span class=\"_ _b\"></span>pozycji <span class=\"_ _9\"></span>zabezpieczanej <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>wyn<span class=\"ff7\">ik <span class=\"_ _b\"></span>finansowy <span class=\"_ _9\"></span>zosta\u0142a <span class=\"_ _9\"></span>odniesiona <span class=\"_ _9\"></span>kwota </span>6,1 mln PLN <span class=\"_ _9\"></span><span class=\"ff7\">uj\u0119ta <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>przychodach <span class=\"_ _0\"></span>ze<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>sprzeda\u017cy <span class=\"_ _9\"></span>\u2013</span> <span class=\"_ _9\"></span>Nota <span class=\"_ _1\"></span>4.1. <span class=\"_ _9\"></span><span class=\"ff7\">(Grupa <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>2022 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>nie <span class=\"_ _9\"></span>wyznacza\u0142a <span class=\"_ _9\"></span>transakcji <span class=\"_ _9\"></span>s<span class=\"_ _1\"></span>wap <span class=\"_ _0\"></span>towar<span class=\"_ _0\"></span>owy <span class=\"_ _0\"></span>do <span class=\"_ _9\"></span>rachunkowo\u015bci </span>zabezpiecze\u0144).<span class=\"ff1\"> </span>Ryzyko cenowe - <span class=\"ff9\">pozosta\u0142e</span> Grupa <span class=\"_ _1\"></span>posiada <span class=\"_ _5\"></span>inwestycje w<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>portfel <span class=\"_ _5\"></span>aktyw\u00f3w <span class=\"_ _1\"></span>F<span class=\"ff1 ls2\">IZ<span class=\"ls0\">  </span></span>w<span class=\"_ _1\"></span>yceniane <span class=\"_ _5\"></span>w warto\u015bci <span class=\"_ _5\"></span>godziwej przez <span class=\"_ _5\"></span>wynik finansow<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>(w <span class=\"_ _5\"></span>tym g\u0142<span class=\"_ _1\"></span>\u00f3wnie <span class=\"_ _5\"></span>obligacje Skarbu <span class=\"_ _5\"></span>Pa\u0144stwa i <span class=\"ff7\">Banku <span class=\"_ _b\"></span>Gospodarstwa <span class=\"_ _b\"></span>Krajowe<span class=\"_ _0\"></span>go <span class=\"_ _b\"></span>notowane <span class=\"_ _b\"> </span>na <span class=\"_ _8\"> </span>aktywnym <span class=\"_ _b\"></span>rynku), <span class=\"_ _8\"> </span>kt\u00f3re <span class=\"_ _b\"></span>s\u0105 <span class=\"_ _b\"></span>nara\u017cone <span class=\"_ _b\"> </span>n<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>ryzyko <span class=\"_ _8\"> </span>cenowe <span class=\"_ _b\"></span>w <span class=\"_ _b\"> </span>wynik<span class=\"_ _0\"></span>u <span class=\"_ _b\"></span>zmiany <span class=\"_ _b\"> </span>r<span class=\"_ _0\"></span>atingu <span class=\"_ _b\"></span>emitenta<span class=\"_ _9\"></span></span> papier\u00f3w warto\u015bciowych. <span class=\"ff1\"> </span>W <span class=\"_ _9\"></span>przyp<span class=\"ff7\">adku <span class=\"_ _0\"></span>obni\u017cenia <span class=\"_ _9\"></span>ratingu <span class=\"_ _9\"></span>dla <span class=\"_ _0\"></span>Polski, <span class=\"_ _9\"></span>powoduj\u0105cego <span class=\"_ _0\"></span>wzrost <span class=\"_ _9\"></span>st\u00f3p <span class=\"_ _9\"></span>procen<span class=\"_ _1\"></span>towych <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>100 <span class=\"_ _9\"></span>pb, <span class=\"_ _0\"></span>warto\u015b\u0107 <span class=\"_ _9\"></span>godziwa <span class=\"_ _0\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>netto <span class=\"_ _9\"></span>FIZ <span class=\"_ _9\"></span>obni\u017cy <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i\u0119 </span>o <span class=\"ff7\">34,0 mln PLN, co przedstawia si\u0119 nast\u0119puj\u0105co:</span> 31.12.2023 31.12.2022 Zmiana warto\u015bci go<span class=\"_ _1\"></span>dziwej aktyw\u00f3w <span class=\"_ _1\"></span>netto FIZ<span class=\"ff1\"> </span>(34,0) (32,0) Wp\u0142yw na wynik <span class=\"_ _1\"></span>przed opodatkowa<span class=\"_ _1\"></span>niem<span class=\"ff1\"> </span>(34,0) (32,0) Efekt podatkowy<span class=\"_ _1\"></span> 6,5 6,1 WP\u0141YW NA WY<span class=\"_ _1\"></span>NIK NETTO<span class=\"ff2\"> </span>(27,5) (25,9) b)<span class=\"ffb ls0\"> <span class=\"ff3\">RYZYKO ZMIANY KUR<span class=\"_ _1\"></span>S\u00d3W WALUT<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>Grupa jest nara\u017cona <span class=\"_ _0\"></span>na znacz\u0105ce ryzyko zmiany <span class=\"_ _0\"></span>kurs\u00f3w walut wynikaj\u0105ce <span class=\"_ _0\"></span>z ekspozycji <span class=\"_ _9\"></span>walutow<span class=\"_ _1\"></span>ej, kt\u00f3re mo\u017ce <span class=\"_ _0\"></span>wp\u0142yn\u0105\u0107 na wysoko\u015b\u0107<span class=\"_ _0\"></span> przysz\u0142ych przep\u0142yw\u00f3w pieni\u0119\u017cnych oraz wynik finansowy. G\u0142\u00f3wnym \u017ar\u00f3d\u0142em ryzyka walutowego w<span class=\"_ _1\"></span> Grupie jest sprzeda\u017c produkt\u00f3w:<span class=\"_ _0\"></span><span class=\"ff1\"> </span>\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">denominowana w EUR i USD, </span></span>\u25aa<span class=\"ffc\"> <span class=\"ff1 fc0\">indeksowana do EUR i USD. </span></span>Wybrane pozycje denominowane w walutac<span class=\"ff7\">h obcych po przeliczeniu na PLN przedstawiaj\u0105 si\u0119 nast\u0119puj\u0105co:</span> 31.12.2023 31.12.2022 WYBRANE POZ<span class=\"_ _1\"></span>YCJE BILANSOW<span class=\"_ _1\"></span>E  EUR USD EUR USD Aktywa FIZ 178,9 237,8 - - \u015arodki pieni\u0119\u017cne i <span class=\"_ _1\"></span>ich ekwiwalenty<span class=\"ff1\"> </span>82,4 24,5 74,5 2,4 Nale\u017cno\u015bci handlo<span class=\"_ _1\"></span>we<span class=\"ff1\"> </span>481,5 82,0 471,7 242,2 Pochodne instrument<span class=\"_ _1\"></span>y finansowe w<span class=\"_ _1\"></span>yceniane przez <span class=\"_ _1\"></span>wynik finansowy (aktywa)<span class=\"_ _1\"></span> 6,0 5,7 4,6 11,8 Pochodne instrument<span class=\"_ _1\"></span>y zabezpieczaj\u0105<span class=\"_ _1\"></span>ce (aktywa)<span class=\"ff1\"> </span>2,9 13,1 8,6 18,7 Zobowi\u0105zania han<span class=\"_ _1\"></span>dlowe<span class=\"ff1\"> </span>(23,0) (0,5) (14,0) (0,7) Kredyty i po\u017cycz<span class=\"_ _1\"></span>ki<span class=\"ff1\"> </span>- (157,3) - (218,1) Pochodne instrument<span class=\"_ _1\"></span>y finansowe w<span class=\"_ _1\"></span>yceniane przez <span class=\"_ _1\"></span>wynik finansowy (zobowi<span class=\"_ _1\"></span>\u0105zania)<span class=\"ff1\"> </span>(0,6) - (0,2) (0,4) Pochodne instrument<span class=\"_ _1\"></span>y zabezpieczaj\u0105<span class=\"_ _1\"></span>ce (zobowi\u0105zani<span class=\"_ _1\"></span>a)<span class=\"ff1\"> </span>- (4,6) - - EKSPOZYCJA <span class=\"_ _1\"></span>NETTO 728,1 200,7 545,2 55,9 Stopie\u0144 <span class=\"_ _0\"></span>wra\u017cliwo\u015bci <span class=\"_ _0\"></span>Grupy <span class=\"_ _9\"></span>na wzrost <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>spadek <span class=\"_ _0\"></span>kursu <span class=\"_ _9\"></span>EUR/PL<span class=\"_ _1\"></span>N <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>USD/PLN <span class=\"_ _0\"></span>prz<span class=\"_ _0\"></span>edstawiony jest <span class=\"_ _9\"></span>w poni\u017c<span class=\"_ _0\"></span>szej <span class=\"_ _0\"></span>tabeli. <span class=\"_ _0\"></span>Analiza <span class=\"_ _0\"></span>wra\u017cli<span class=\"_ _0\"></span>wo\u015b<span class=\"_ _0\"></span><span class=\"ff1\">ci <span class=\"_ _0\"></span>obejmuje </span>wy\u0142\u0105cznie <span class=\"_ _1\"></span>nierozliczone <span class=\"_ _5\"></span>na kon<span class=\"_ _1\"></span>iec <span class=\"_ _1\"></span>okresu <span class=\"_ _5\"></span>sprawozdawczego <span class=\"_ _1\"></span>pozycje <span class=\"_ _1\"></span>denominowane <span class=\"_ _5\"></span>w waluta<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>obcych <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>prezentuje po<span class=\"_ _1\"></span>tencjaln<span class=\"_ _0\"></span>\u0105 <span class=\"_ _1\"></span>zmian\u0119 <span class=\"_ _1\"></span>warto\u015bci aktyw\u00f3w  i <span class=\"_ _8\"> </span>zo<span class=\"_ _0\"></span>bowi\u0105za\u0144  finansowych  w<span class=\"_ _1\"></span>  wyniku  zmiany <span class=\"_ _8\"> </span>kur<span class=\"_ _0\"></span>su  walutowego. <span class=\"_ _e\"> </span>Analiza  wra\u017cliwo\u015bci  skalkulowana <span class=\"_ _8\"> </span>jest  w  oparciu  o <span class=\"_ _e\"> </span>zmienno\u015b<span class=\"_ _9\"></span><span class=\"ls2b\">\u0107<span class=\"_ _1c\"> </span></span>implikowan\u0105 <span class=\"_ _b\"></span>publikowan\u0105 <span class=\"_ _b\"></span>przez <span class=\"_ _8\"> </span>serwis <span class=\"_ _b\"></span>Refinitiv <span class=\"_ _b\"></span>na <span class=\"_ _8\"> </span>dzie\u0144 <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>grudnia <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _b\"></span>dla <span class=\"_ _b\"> </span>okr<span class=\"_ _0\"></span>esu <span class=\"_ _b\"></span>bie\u017c\u0105cego <span class=\"_ _b\"></span>oraz <span class=\"_ _8\"> </span>na <span class=\"_ _b\"></span>dzie\u0144<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _8\"> </span>31 <span class=\"_ _b\"></span>grudnia <span class=\"_ _b\"></span>2022 <span class=\"_ _b\"></span>roku </span>dla <span class=\"ff7\">danych por\u00f3wnawczych.</span> Analiza wra\u017cliwo\u015bci na zmiany kurs\u00f3w walutowych*:<span class=\"ff1\"> </span>Kurs EUR/PLN Kurs USD/PLN 31.12.2023 31.12.2022 31.12.2023 31.12.2022 zysk netto inne ca\u0142kowite<span class=\"ff2\"> </span>dochody zysk netto inne ca\u0142kowite<span class=\"ff2\"> </span>dochody zysk netto inne ca\u0142kowite<span class=\"ff2\"> </span>dochody zysk netto inne ca\u0142kowite<span class=\"ff2\"> </span>dochody zmiana % 7,1% 7,3% 10,4% 12,2% Zmiana warto\u015bci akty<span class=\"_ _1\"></span>w\u00f3w finansow<span class=\"_ _1\"></span>ych<span class=\"ff1\"> </span>52,4 - 40,1 - 35,1 - 29,9 - Zmiana warto\u015bci zo<span class=\"_ _1\"></span>bowi\u0105za\u0144 finans<span class=\"_ _1\"></span>owych<span class=\"ff1\"> </span>(36,2) (2,8) (24,6) (14,1) (29,5) (29,2) (27,2) (60,0) Wp\u0142yw na wynik <span class=\"_ _1\"></span>przed opodatkowa<span class=\"_ _1\"></span>niem<span class=\"ff1\"> </span>lub inne ca\u0142kowite <span class=\"_ _1\"></span>dochody<span class=\"ff1\"> </span>16,2 (2,8) 15,5 (14,1) 5,6 (29,2) 2,7 (60,0) Efekt podatkowy<span class=\"_ _1\"></span> (3,1) 0,5 (2,9) 2,7 (1,1) 5,5 (0,5) 11,4 WP\u0141YW NA WY<span class=\"_ _1\"></span>NIK NETTO<span class=\"ff2\"> </span>13,1 - 12,6 - 4,5 - 2,2 - WP\u0141YW NA INN<span class=\"_ _1\"></span>E CA\u0141KOWITE DO<span class=\"_ _1\"></span>CHODY<span class=\"ff2\"> </span>- (2,3) - (11,4) - (23,7) - (48,6) *<span class=\"ls6\">     </span><span class=\"ff5\">Przy s<span class=\"_ _0\"></span>padku kurs\u00f3w walutowych (<span class=\"_ _0\"></span>odchylenie o </span>-<span class=\"_ _0\"></span><span class=\"ff5\">%) analiza wra\u017cliw<span class=\"_ _0\"></span>o\u015bci przyjmuje identycz<span class=\"_ _0\"></span>ne warto\u015bci jak w powy\u017csz<span class=\"_ _0\"></span>ej tabeli, lecz ze znaki<span class=\"_ _0\"></span>em przeciwnym.<span class=\"_ _9\"></span></span> Celem <span class=\"_ _9\"></span>nadrz<span class=\"_ _0\"></span>\u0119dnym <span class=\"_ _9\"></span>polityki <span class=\"_ _b\"></span>Grupy <span class=\"_ _b\"></span>jest <span class=\"_ _b\"></span><span class=\"ff1\">ograniczenie <span class=\"_ _b\"></span>do </span>minimum <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>yzyka <span class=\"_ _b\"></span>kursowego <span class=\"_ _9\"></span>wynikaj\u0105cego <span class=\"_ _b\"></span>z<span class=\"ff1\"> </span>ekspozyc<span class=\"_ _0\"></span>ji <span class=\"_ _b\"></span>walutowej. <span class=\"_ _9\"></span>Grupa <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>bie\u017c\u0105co mierzy <span class=\"_ _0\"></span>ryzyko <span class=\"_ _0\"></span>walutowe, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>tak\u017ce <span class=\"_ _0\"></span>pod<span class=\"_ _0\"></span>ejmuje <span class=\"_ _0\"></span>dzia\u0142ania <span class=\"_ _0\"></span>maj\u0105ce <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>celu<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>minimalizacj\u0119 <span class=\"_ _0\"></span>jego <span class=\"_ _0\"></span>wp\u0142ywu <span class=\"_ _0\"></span>na <span class=\"_ _9\"></span>sytuacj\u0119 finansow\u0105. <span class=\"_ _0\"></span>Zarz\u0105dzan<span class=\"_ _9\"></span><span class=\"ff1\">ie <span class=\"_ _0\"></span>ryzykiem </span>walutowym w Grupie odbyw<span class=\"ff7\">a si\u0119 zgodnie z</span> <span class=\"ff5\">Polityk\u0105 Zarz\u0105dzania Ryzykiem Walutowym Grupy Kapita\u0142owej JSW wraz z procedur\u0105.<span class=\"ff4\"> </span></span>Grupa <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>tosuje <span class=\"_ _9\"></span>podzia\u0142 <span class=\"_ _b\"></span>funkcji <span class=\"_ _b\"></span>pe\u0142nionych <span class=\"_ _b\"></span>przez <span class=\"_ _9\"></span>poszczeg\u00f3lne <span class=\"_ _b\"></span>jednostki <span class=\"_ _b\"></span>organizacyjne <span class=\"_ _9\"></span>pomi\u0119dzy <span class=\"_ _b\"></span>funkcje <span class=\"_ _b\"></span>wykonawcze, <span class=\"_ _9\"></span>decyzyjne, <span class=\"_ _b\"></span>n<span class=\"_ _0\"></span><span class=\"ff1\">adzorcze, </span>kontroli i analityczne. W <span class=\"_ _9\"></span><span class=\"ff7\">Grupie <span class=\"_ _b\"></span>funkcjonuje <span class=\"_ _9\"></span>Komitet <span class=\"_ _9\"></span>Ryzyka <span class=\"_ _9\"></span>Fi<span class=\"_ _0\"></span>nansowego, <span class=\"_ _9\"></span>kt\u00f3ry <span class=\"_ _9\"></span>jest <span class=\"_ _9\"></span>odpowiedzi<span class=\"_ _0\"></span>alny <span class=\"_ _9\"></span>za <span class=\"_ _9\"></span>podejmowanie <span class=\"_ _9\"></span>kluczowych <span class=\"_ _b\"></span>decyzji <span class=\"_ _9\"></span>w<span class=\"_ _0\"></span></span> <span class=\"ff7\">z<span class=\"_ _0\"></span>akresie <span class=\"_ _9\"></span>zarz\u0105dzania </span>ryzykiem <span class=\"_ _8\"> </span>walutowym, <span class=\"_ _b\"></span>w <span class=\"_ _8\"> </span>szczeg\u00f3lno\u015bci <span class=\"_ _8\"> </span>za <span class=\"_ _8\"> </span>podejmow<span class=\"_ _1\"></span>anie <span class=\"_ _8\"> </span>decyzji <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>zakresie <span class=\"_ _b\"></span>zabezpieczania <span class=\"_ _8\"> </span>zakontraktowanych <span class=\"_ _8\"> </span>i<span class=\"_ _0\"></span><span class=\"ff1\"> </span>planowanych <span class=\"_ _8\"> </span>przep\u0142yw\u00f3w pieni\u0119\u017cnych.<span class=\"ff1\"> </span>Maj\u0105c <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>celu <span class=\"_ _9\"></span>eliminowanie <span class=\"_ _9\"></span>ryzyka <span class=\"_ _9\"></span>kursowego <span class=\"_ _0\"></span>Grupa <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>za<span class=\"_ _0\"></span>wiera\u0142a <span class=\"_ _9\"></span>transakcje <span class=\"_ _9\"></span>Fx<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Forward <span class=\"_ _0\"></span>(zewn\u0119trzne), <span class=\"_ _9\"></span>zgodnie <span class=\"_ _9\"></span>z<span class=\"ff1\"> </span>przyj\u0119tymi <span class=\"_ _9\"></span>przez Zarz\u0105d <span class=\"_ _d\"> </span>JSW <span class=\"_ _f\"> </span>i <span class=\"_ _f\"> </span>Komitet  Ryzy<span class=\"_ _0\"></span>ka <span class=\"_ _d\"> </span>Finansowego <span class=\"_ _f\"> </span>wsp\u00f3\u0142czynnikami <span class=\"_ _d\"> </span>zabezpi<span class=\"_ _0\"></span>ecze\u0144. <span class=\"_ _d\"> </span>Okres <span class=\"_ _f\"> </span>zapadalno\u015bci <span class=\"_ _d\"> </span>zawartych <span class=\"_ _f\"> </span>tran<span class=\"_ _0\"></span>sakcji<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>nie <span class=\"_ _f\"> </span>przekracza\u0142<span class=\"_ _1\"></span> 12<span class=\"ls0\"> <span class=\"ff7\">miesi\u0119cy. </span> </span>W <span class=\"_ _0\"></span>ramach <span class=\"_ _0\"></span>zarz\u0105dzania <span class=\"_ _0\"></span>ryzy<span class=\"_ _0\"></span>kiem <span class=\"_ _0\"></span>walutowym Gr<span class=\"_ _0\"></span>upa <span class=\"_ _0\"></span>stosuje <span class=\"_ _0\"></span>hedging <span class=\"_ _0\"></span>natur<span class=\"_ _0\"></span>alny <span class=\"_ _0\"></span>tj. <span class=\"_ _0\"></span>zaci\u0105ga <span class=\"_ _0\"></span>kr<span class=\"_ _0\"></span>edyty <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>niewielkim <span class=\"_ _0\"></span>stopniu <span class=\"_ _0\"></span>dokonuj<span class=\"_ _9\"></span>e <span class=\"_ _0\"></span>zakup\u00f3w materia\u0142\u00f3w, us\u0142ug lub d\u00f3br inwestycyjnych w<span class=\"ff1\"> </span>walutach obcych, w kt\u00f3rych osi\u0105ga przych<span class=\"ff1\">ody. </span>Transakcje <span class=\"_ _1\"></span>pochodne <span class=\"_ _6\"></span>z<span class=\"_ _0\"></span>awarte <span class=\"_ _5\"></span>przez Fundusz, <span class=\"_ _5\"></span>maj\u0105ce <span class=\"_ _5\"></span>na <span class=\"_ _1\"></span>celu <span class=\"_ _5\"></span>zabezpieczenie <span class=\"_ _1\"></span>pozycji <span class=\"_ _5\"></span>aktyw\u00f3w <span class=\"_ _1\"></span>finansowych <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>nominowanych <span class=\"_ _5\"></span>w <span class=\"_ _1\"></span>walutac<span class=\"_ _0\"></span><span class=\"ff1\">h <span class=\"_ _5\"></span>obcych<span class=\"_ _0\"></span> </span>przed ryzykiem zmiany kurs\u00f3w walutowych zosta\u0142y przedstawione w<span class=\"_ _1\"></span> Nocie 7.5.<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Rachunkowo\u015b\u0107 zabezpiecze\u0144<span class=\"ffa\"> </span>Grupa <span class=\"ff7\">stosuje rachunkowo\u015b\u0107 zabezpiecze\u0144 przep\u0142yw\u00f3w pieni\u0119\u017cnych. Co do zasady do rachunkowo\u015bci zabezpiecz<span class=\"_ _0\"></span>e\u0144 wyznaczane s\u0105 transakcje<span class=\"_ _0\"></span></span> pochodne, <span class=\"_ _b\"> </span>kt\u00f3ry<span class=\"_ _0\"></span>ch <span class=\"_ _b\"> </span>termi<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>zapadalno\u015bci<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>jest <span class=\"_ _b\"></span>d\u0142u\u017cszy <span class=\"_ _8\"> </span>ni\u017c <span class=\"_ _8\"> </span>6 <span class=\"_ _b\"></span>miesi\u0119cy. <span class=\"_ _8\"> </span>W<span class=\"_ _0\"></span><span class=\"ff1\"> momencie <span class=\"_ _b\"></span>ustanowienia <span class=\"_ _8\"> </span>zabezpieczenia <span class=\"_ _8\"> </span>Grupa <span class=\"_ _8\"> </span>formalnie <span class=\"_ _b\"></span>wyznacza<span class=\"_ _0\"></span> </span>i <span class=\"ff7\">dokumentuje <span class=\"_ _f\"> </span>powi\u0105zanie <span class=\"_ _11\"> </span>zabezpieczaj\u0105ce. <span class=\"_ _f\"> </span>Sk<span class=\"_ _0\"></span>uteczno\u015b\u0107 <span class=\"_ _f\"> </span>stosowanych <span class=\"_ _11\"> </span>przez <span class=\"_ _f\"> </span>Grup\u0119 <span class=\"_ _11\"> </span>instrument\u00f3w <span class=\"_ _f\"> </span>finansowych <span class=\"_ _11\"> </span>zabezpieczaj\u0105cych <span class=\"_ _f\"> </span>jest </span>na<span class=\"ls0\"> <span class=\"ff7\">bie\u017c\u0105co monitorowana i podlega ci\u0105g\u0142ej ocenie.</span> </span>\u25aa<span class=\"ffc\"> <span class=\"ff2 fc0\">W <span class=\"_ _5\"></span>2023 <span class=\"_ _1\"></span>roku<span class=\"ff1\"> <span class=\"_ _1\"></span><span class=\"ff7\">Grupa <span class=\"_ _5\"></span>wyznaczy\u0142a <span class=\"_ _5\"></span>do rachunkow<span class=\"_ _1\"></span>o\u015bci <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span>abezpiecze\u0144 <span class=\"_ _5\"></span>transakcj<span class=\"_ _0\"></span>e <span class=\"_ _5\"></span>Fx <span class=\"_ _1\"></span>Forwar<span class=\"ff1\">d o <span class=\"_ _5\"></span>nominale <span class=\"_ _5\"></span>9,0 mln <span class=\"ff7\">EU<span class=\"_ _0\"></span>R <span class=\"_ _5\"></span>i <span class=\"_ _1\"></span>34,0 <span class=\"_ _5\"></span>mln USD<span class=\"_ _1\"></span>. <span class=\"_ _5\"></span>J<span class=\"_ _0\"></span>ednocze\u015bnie </span></span></span></span></span></span>Grupa kontynuowa\u0142a rachunkowo\u015b\u0107 zabezpiecze\u0144 dla transakcji Fx Forward zaw<span class=\"_ _1\"></span>artych w 2022 roku.<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Wed\u0142ug <span class=\"_ _b\"></span>stanu <span class=\"_ _b\"></span>na<span class=\"ff1\"> </span>dzie\u0144 <span class=\"_ _b\"></span>31<span class=\"ff1\"> </span>grudnia <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>roku <span class=\"_ _b\"></span>Grupa <span class=\"_ _b\"></span>posiada\u0142a <span class=\"_ _b\"></span>czynne <span class=\"_ _b\"></span>transakcje <span class=\"_ _b\"></span>pochodne <span class=\"_ _b\"></span>Fx <span class=\"_ _b\"></span>Forward <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>\u0142\u0105cznym <span class=\"_ _b\"></span>n<span class=\"_ _0\"></span><span class=\"ff1\">ominale <span class=\"_ _b\"></span>82,7 mln EUR </span>i 44,0 mln USD, <span class=\"_ _8\"> </span>z  czego <span class=\"_ _8\"> </span>9,0  mln <span class=\"ff7\">EUR <span class=\"_ _e\"> </span>i  30<span class=\"_ _1\"></span>,0 <span class=\"_ _e\"> </span>mln <span class=\"_ _e\"> </span>USD <span class=\"_ _8\"> </span>stan<span class=\"_ _0\"></span>owi\u0105 <span class=\"_ _e\"> </span>transakcje  zab<span class=\"_ _1\"></span>ezpieczaj\u0105ce  w<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>rozumieniu <span class=\"_ _8\"> </span>r<span class=\"_ _0\"></span>achunkowo\u015bci <span class=\"_ _e\"> </span>zabezpiecze\u0144. </span>Transakcje pochodne stanowi\u0105 zabezpieczenie wp\u0142yw\u00f3w w<span class=\"_ _1\"></span> EUR i USD ze sprzeda\u017cy produkt\u00f3w, kt\u00f3re Grupa s<span class=\"_ _1\"></span>podziewa si\u0119 otrzyma\u0107 w okresie do<span class=\"ls0\"> <span class=\"ff7\">wrze\u015bnia 2024 roku.</span> </span>Grupa w <span class=\"_ _0\"></span>2023 r<span class=\"_ _0\"></span>oku <span class=\"ff7\">wyznaczy\u0142<span class=\"_ _0\"></span>a do <span class=\"_ _0\"></span>rachunkowo\u015bci <span class=\"_ _0\"></span>zabezpiecze\u0144 kr<span class=\"_ _0\"></span>edyt denominowany <span class=\"_ _0\"></span>w USD <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>wysoko\u015bci <span class=\"_ _0\"></span>44,3 <span class=\"_ _0\"></span>mln USD <span class=\"_ _9\"></span>(zaci\u0105gni\u0119ty <span class=\"_ _0\"></span>w roku </span>2023) <span class=\"_ _5\"></span>na instrument <span class=\"_ _5\"></span>zabezpieczaj\u0105cy <span class=\"_ _1\"></span>przysz\u0142e <span class=\"_ _5\"></span>przep\u0142ywy deno<span class=\"_ _1\"></span>minowane <span class=\"_ _5\"></span>w USD<span class=\"ff1\">. <span class=\"_ _5\"></span>Ce<span class=\"ff7\">lem <span class=\"_ _1\"></span>podejmowanych <span class=\"_ _1\"></span>przez <span class=\"_ _1\"></span>Grup\u0119 <span class=\"_ _5\"></span>dzia\u0142a\u0144 <span class=\"_ _1\"></span>zabezpieczaj\u0105cych </span></span>przed <span class=\"_ _b\"></span>ryzyk<span class=\"_ _0\"></span>iem <span class=\"_ _b\"></span>zmiany <span class=\"_ _b\"> </span>kur<span class=\"_ _0\"></span>su <span class=\"_ _b\"></span>USD/PLN <span class=\"_ _b\"></span>jest <span class=\"_ _8\"> </span>zagwarantowanie <span class=\"_ _b\"></span>okre\u015bl<span class=\"_ _0\"></span>onego <span class=\"_ _b\"></span>poziomu <span class=\"_ _8\"> </span>warto\u015bci <span class=\"_ _b\"></span>z\u0142otowej <span class=\"_ _b\"></span>wp\u0142yw\u00f3w <span class=\"_ _8\"> </span>walutowych <span class=\"_ _b\"></span>generowanyc<span class=\"_ _9\"></span><span class=\"ff1 ls3\">h </span>w <span class=\"ff7\">USD <span class=\"_ _8\"> </span>z <span class=\"_ _8\"> </span>tytu\u0142u <span class=\"_ _8\"> </span>realizowanej <span class=\"_ _8\"> </span>przez <span class=\"_ _8\"> </span>Grup\u0119 <span class=\"_ _8\"> </span>sprzeda\u017cy <span class=\"_ _8\"> </span>koksu. <span class=\"_ _8\"> </span>Pozycje <span class=\"_ _8\"> </span>zabezpie<span class=\"_ _0\"></span>czane <span class=\"_ _8\"> </span>stanowi\u0105 <span class=\"_ _8\"> </span>wysoce <span class=\"_ _8\"> </span>prawdopodobne <span class=\"_ _8\"> </span>przysz\u0142e <span class=\"_ _8\"> </span>przep\u0142ywy<span class=\"_ _1c\"> </span></span>pieni\u0119\u017cne wyra\u017cone w USD realizuj\u0105ce si\u0119 w<span class=\"ff1\"> </span>okresach sp\u0142aty rat kapita\u0142o<span class=\"_ _0\"></span>wych odpowiednio do wysoko\u015bci raty kapita\u0142owej w USD. Szczeg\u00f3\u0142owe zestawienie dat i wolumenu wyznaczonego instrumentu zabezpieczaj<span class=\"ff7\">\u0105cego okre\u015bla przyj\u0119ty przez Grup\u0119 harmonogram sp\u0142aty rat kapita\u0142owych.</span> W zwi\u0105zku ze sp\u0142at\u0105 kredyt\u00f3w d<span class=\"_ _1\"></span>enominowanych w U<span class=\"_ _1\"></span>SD wynikaj\u0105cych z Umowy Finansowan<span class=\"_ _1\"></span>ia z 2019 roku, Grupa w dniu 15 czerwca 20<span class=\"_ _1\"></span>23<span class=\"_ _0\"></span><span class=\"ff1\"> roku </span>rozwi\u0105za\u0142a <span class=\"_ _9\"></span>powi\u0105zania <span class=\"_ _9\"></span>zabezpieczaj\u0105ce, <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>kt\u00f3rym <span class=\"_ _9\"></span>kr<span class=\"_ _0\"></span>edy<span class=\"ff1\">ty <span class=\"_ _b\"></span>denominowane <span class=\"_ _9\"></span>w </span>USD <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>wysoko\u015bci <span class=\"_ _b\"></span>78,4 <span class=\"_ _9\"></span>mln <span class=\"_ _9\"></span>USD <span class=\"_ _9\"></span>zabezpiecza\u0142y <span class=\"_ _9\"></span>pr<span class=\"_ _0\"></span>zed <span class=\"_ _9\"></span>ryzykiem walutowym <span class=\"_ _0\"></span>przysz\u0142<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>przep\u0142ywy <span class=\"_ _9\"></span>denominowan<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>USD. <span class=\"_ _9\"></span>Na dzi<span class=\"_ _0\"></span>e\u0144 <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ozwi\u0105zania <span class=\"_ _0\"></span>powi\u0105za\u0144 <span class=\"_ _9\"></span>Grupa <span class=\"_ _0\"></span>wykona\u0142a <span class=\"_ _9\"></span>testy <span class=\"_ _0\"></span>skuteczno\u015bci, <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>wyniku <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>\u00f3r<span class=\"_ _0\"></span>ych r\u00f3\u017cnice kursowe od<span class=\"_ _1\"></span>niesione zosta\u0142y w<span class=\"_ _1\"></span> kapita\u0142 z <span class=\"_ _1\"></span>aktualizacji wyceny instrumen<span class=\"_ _1\"></span>t\u00f3w finansowych. <span class=\"_ _1\"></span>Grupa uznaje, i\u017c pozycje <span class=\"_ _1\"></span>zabezpieczane s\u0105 <span class=\"_ _1\"></span>nadal wysoce <span class=\"_ _9\"></span>prawdopodobne. <span class=\"_ _b\"></span>W <span class=\"_ _b\"></span>zwi\u0105zku <span class=\"_ _b\"></span>z <span class=\"_ _9\"></span>powy\u017cszym <span class=\"_ _b\"></span>ujemne <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>\u00f3\u017cnice <span class=\"_ _b\"></span>kursowe <span class=\"_ _9\"></span>z <span class=\"_ _b\"></span>tytu\u0142u <span class=\"_ _b\"></span>kredyt\u00f3w <span class=\"_ _9\"></span>den<span class=\"_ _0\"></span>ominowanych <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>USD, <span class=\"_ _b\"></span>kt\u00f3rych <span class=\"_ _b\"></span>warto\u015b\u0107 <span class=\"_ _9\"></span>od<span class=\"_ _9\"></span><span class=\"ff1\"> </span>pocz\u0105tku <span class=\"_ _0\"></span>powi\u0105zania <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>dnia <span class=\"_ _0\"></span>zamkni\u0119ci<span class=\"_ _0\"></span>a<span class=\"ff1\"> <span class=\"_ _0\"></span></span>wynosi\u0142a <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>13,9)<span class=\"ff1\"> mln </span>PLN <span class=\"_ _0\"></span>b\u0119d\u0105 <span class=\"_ _0\"></span>odnoszone <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>wyniku <span class=\"_ _9\"></span>w momencie <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ealizacji <span class=\"_ _9\"></span>pozy<span class=\"_ _1\"></span>cji <span class=\"_ _0\"></span>zabezpieczanych zgodnie z przyj\u0119tym na dzie\u0144 utworzenia powi\u0105zania harmonogramem sp\u0142at, pod warunkiem spe\u0142nienia warunk\u00f3w okre\u015blonych w MSSF <span class=\"ff1 ls3\">9.<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>W <span class=\"_ _8\"> </span>wyniku <span class=\"_ _8\"> </span>stosowania <span class=\"_ _b\"> </span>r<span class=\"_ _0\"></span>achunkowo\u015bci <span class=\"_ _8\"> </span>zabezpiecze\u0144 <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>2023 <span class=\"_ _8\"> </span>roku <span class=\"_ _8\"> </span>cz\u0119\u015b\u0107 <span class=\"_ _8\"> </span>skuteczna <span class=\"_ _8\"> </span>zmiany <span class=\"_ _8\"> </span>warto\u015bci <span class=\"_ _8\"> </span>godziwej <span class=\"_ _8\"> </span>transakcji <span class=\"_ _8\"> </span>zabezpieczaj\u0105cych w <span class=\"ff7\">kwocie 50,1 mln PLN zosta\u0142a odniesiona w inne ca\u0142kowite dochody.</span> Cz\u0119\u015b\u0107 niesk<span class=\"_ _0\"></span>uteczna zmiany <span class=\"_ _0\"></span>warto\u015bci <span class=\"_ _0\"></span>godziwej <span class=\"_ _0\"></span>transakcji <span class=\"_ _0\"></span>zabezpieczaj\u0105cych <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>wysoko\u015bci <span class=\"_ _0\"></span>(0,4)<span class=\"ff1\"> mln </span>PLN (<span class=\"_ _0\"></span>warto\u015b\u0107 <span class=\"_ _0\"></span>dotyczy zmi<span class=\"_ _0\"></span>any w <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>roku) oraz zmiana <span class=\"_ _1\"></span>warto\u015bci godziwej instrument\u00f3w <span class=\"_ _1\"></span>pochodnych niewyznaczonych do<span class=\"_ _1\"></span> rachunkowo\u015bci zabezpiecze\u0144 w <span class=\"_ _1\"></span>wysoko\u015bci 11,1 <span class=\"_ _1\"></span>mln PLN <span class=\"_ _0\"></span>zosta\u0142a odniesiona <span class=\"_ _9\"></span>w wynik <span class=\"_ _9\"></span>finansowy <span class=\"_ _b\"></span>okresu. <span class=\"_ _9\"></span>W <span class=\"_ _9\"></span>wyniku <span class=\"_ _b\"></span>realizacji <span class=\"_ _9\"></span>pozyc<span class=\"_ _0\"></span><span class=\"ff7\">ji <span class=\"_ _b\"></span>zabezpieczanej <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>wynik <span class=\"_ _9\"></span>finansowy <span class=\"_ _9\"></span>zosta\u0142a <span class=\"_ _b\"></span>odniesiona <span class=\"_ _9\"></span>kwota </span>33,9 <span class=\"ff7\">mln PLN uj\u0119ta w przychodach ze sprzeda\u017cy \u2013</span> Nota 4.1. \u25aa<span class=\"ffc\"> <span class=\"ff2 fc0\">W 2022 roku<span class=\"ff1\"> <span class=\"ff7\">Grupa wyznaczy\u0142a do rachunkowo\u015bci zabezpiecze\u0144 transakcje Fx Forward o <span class=\"_ _1\"></span>nominale 93,0<span class=\"ff1\"> mln <span class=\"_ _0\"></span>EUR i 126,0 mln USD.  </span></span></span></span></span>We<span class=\"ff7 ls0\">d\u0142ug <span class=\"_ _9\"></span>stanu <span class=\"_ _9\"></span>na<span class=\"ff1\"> </span>dzie\u0144 <span class=\"_ _9\"></span>31<span class=\"ff1\"> <span class=\"_ _0\"></span></span>grudnia <span class=\"_ _9\"></span>2022 <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _9\"></span>Grupa <span class=\"_ _9\"></span>posiada\u0142a <span class=\"_ _b\"></span>czynne <span class=\"_ _9\"></span>transakcje <span class=\"_ _9\"></span>pochodne <span class=\"_ _9\"></span>Fx <span class=\"_ _9\"></span>F<span class=\"_ _0\"></span>orward <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>\u0142\u0105cznym <span class=\"_ _9\"></span>nominale <span class=\"_ _9\"></span>109,5<span class=\"_ _9\"></span><span class=\"ff1\"> mln EUR </span></span>i 112,4 mln USD, <span class=\"_ _b\"></span>z <span class=\"_ _b\"></span>czego<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>41,0 <span class=\"_ _8\"> </span>mln <span class=\"ff7\">EUR <span class=\"_ _b\"></span>i <span class=\"_ _8\"> </span>62,0 <span class=\"_ _b\"></span>mln <span class=\"_ _b\"> </span>USD <span class=\"_ _8\"> </span>stanowi\u0105 <span class=\"_ _b\"></span>transakcje <span class=\"_ _8\"> </span>zabezpieczaj\u0105ce <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>rozumieniu <span class=\"_ _b\"> </span>r<span class=\"_ _0\"></span>achunkowo\u015bci <span class=\"_ _b\"></span>zabezpiecze\u0144<span class=\"_ _0\"></span></span><span class=\"ls2\">. </span>Transakcje <span class=\"_ _1\"></span>pochodne <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>tanowi\u0142y <span class=\"_ _5\"></span>zabe<span class=\"_ _0\"></span>zpieczenie <span class=\"_ _5\"></span>wp\u0142yw\u00f3w <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>EUR <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>USD<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>ze <span class=\"_ _1\"></span>sprzeda\u017cy <span class=\"_ _5\"></span>produkt\u00f3w, <span class=\"_ _1\"></span>kt\u00f3re <span class=\"_ _5\"></span>Grupa <span class=\"_ _1\"></span>spodziewa\u0142a <span class=\"_ _5\"></span>si\u0119 otrzyma\u0107<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _5\"></span>w <span class=\"_ _1\"></span>okresie </span>do<span class=\"ls0\"> <span class=\"ff7\">pa\u017adziernika 2023 roku.</span> </span>Grupa <span class=\"_ _b\"></span>w <span class=\"_ _b\"> </span>202<span class=\"_ _0\"></span>2 <span class=\"_ _b\"></span>roku <span class=\"_ _8\"> </span>kontynuowa\u0142a <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>rachunkowo\u015bci <span class=\"_ _8\"> </span>zabezpiecze\u0144 <span class=\"_ _b\"></span>powi\u0105zania <span class=\"_ _b\"> </span>z<span class=\"_ _0\"></span>abezpieczaj\u0105ce, <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>k<span class=\"_ _0\"></span>t\u00f3ryc<span class=\"_ _0\"></span>h <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>instr<span class=\"_ _0\"></span>umenty <span class=\"_ _b\"></span>zabezpieczaj\u0105ce przysz\u0142e <span class=\"_ _8\"> </span>przep\u0142ywy  deno<span class=\"_ _1\"></span>minowane  w <span class=\"_ _8\"> </span>USD <span class=\"_ _8\"> </span>zosta\u0142y  wyznaczone <span class=\"_ _8\"> </span>kredyty  de<span class=\"_ _1\"></span>nominowane <span class=\"_ _8\"> </span>w<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>USD  w <span class=\"_ _8\"> </span>wysoko\u015bci  78,4 <span class=\"_ _8\"> </span>mln <span class=\"_ _8\"> </span>US<span class=\"_ _0\"></span>D <span class=\"_ _8\"> </span>(zaci\u0105gni\u0119te w <span class=\"ls3\">2019</span> i 2020 <span class=\"_ _10\"> </span>roku<span class=\"ff7\">). <span class=\"_ _10\"> </span>Celem <span class=\"_ _12\"> </span>podej<span class=\"_ _0\"></span>mowanych <span class=\"_ _12\"> </span>prz<span class=\"_ _0\"></span>ez <span class=\"_ _10\"> </span>Grup\u0119 <span class=\"_ _10\"> </span>dzia\u0142a\u0144 <span class=\"_ _12\"> </span>zabezpieczaj\u0105cych <span class=\"_ _10\"> </span>przed <span class=\"_ _10\"> </span>ryzykiem<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>zm<span class=\"ff1\">i<span class=\"_ _0\"></span>any <span class=\"_ _10\"> </span>kursu <span class=\"_ _12\"> </span>USD/PLN <span class=\"_ _10\"> </span>jest </span></span>zagwarantowanie <span class=\"_ _8\"> </span>okr<span class=\"_ _0\"></span>e\u015blonego <span class=\"_ _8\"> </span>poziomu  warto\u015bci <span class=\"_ _8\"> </span>z\u0142otowej  wp\u0142yw\u00f3w <span class=\"_ _8\"> </span>wal<span class=\"_ _0\"></span>utowych <span class=\"_ _8\"> </span>generowanych  w<span class=\"_ _1\"></span>  USD<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>z  tytu\u0142u <span class=\"_ _8\"> </span>reali<span class=\"_ _0\"></span>zowanej <span class=\"_ _8\"> </span>prz<span class=\"_ _0\"></span>ez <span class=\"_ _e\"> </span>Grup\u0119<span class=\"ff1\"> </span>sprzeda\u017cy <span class=\"_ _b\"></span>koksu. <span class=\"_ _8\"> </span>Pozycje <span class=\"_ _9\"></span>zabezpieczane <span class=\"_ _8\"> </span>stanow<span class=\"_ _1\"></span>i\u0105 <span class=\"_ _b\"></span>wysoce <span class=\"_ _b\"> </span>pr<span class=\"_ _0\"></span>awdopodobne <span class=\"_ _b\"></span>przysz\u0142e <span class=\"_ _b\"></span>przep\u0142ywy <span class=\"_ _b\"> </span>pieni<span class=\"_ _0\"></span>\u0119\u017cne <span class=\"_ _b\"></span>wyra\u017cone<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _b\"> </span></span>w <span class=\"_ _8\"> </span>USD <span class=\"_ _b\"></span>realizuj\u0105ce <span class=\"_ _b\"></span>si\u0119 w <span class=\"ff7\">okresach sp\u0142aty rat <span class=\"_ _1\"></span>kapita\u0142owych <span class=\"_ _1\"></span>odpowiednio do wysoko\u015bci raty <span class=\"_ _1\"></span>kapita\u0142owej <span class=\"_ _1\"></span>w USD. Szczeg\u00f3\u0142ow<span class=\"_ _1\"></span>e zestawienie dat <span class=\"_ _1\"></span>i<span class=\"_ _0\"></span><span class=\"ff1\"> wolumenu wyznaczonego </span></span>instrumentu zabezpieczaj\u0105cego okre\u015bla przyj\u0119ty przez Grup\u0119 harmonogram sp\u0142aty rat kapita\u0142owych<span class=\"ff1\"> </span>Cz<span class=\"ff7 ls0\">\u0119\u015b\u0107 skuteczna zmiany <span class=\"_ _1\"></span>warto\u015bci <span class=\"_ _1\"></span>godziwej transakcji <span class=\"_ _1\"></span>zabezpieczaj\u0105cych <span class=\"_ _1\"></span>w kw<span class=\"_ _1\"></span>ocie (17,2) m<span class=\"_ _1\"></span>ln PLN <span class=\"_ _1\"></span>zosta\u0142a odniesiona <span class=\"_ _1\"></span>w inn<span class=\"_ _1\"></span>e ca\u0142kowi<span class=\"_ _0\"></span><span class=\"ff1\">te docho<span class=\"_ _1\"></span>dy. </span></span>Cz\u0119\u015b\u0107 <span class=\"_ _f\"> </span>nieskuteczna <span class=\"_ _d\"> </span>zmiany <span class=\"_ _f\"> </span>warto<span class=\"_ _0\"></span>\u015bci <span class=\"_ _f\"> </span>godziwej <span class=\"_ _f\"> </span>transakcji <span class=\"_ _f\"> </span>zabezpieczaj\u0105cych <span class=\"_ _d\"> </span>oraz <span class=\"_ _f\"> </span>zmiana <span class=\"_ _f\"> </span>warto\u015bci <span class=\"_ _f\"> </span>godziwej <span class=\"_ _f\"> </span>instrument\u00f3w <span class=\"_ _d\"> </span>poc<span class=\"_ _9\"></span><span class=\"ff1\">hodnych </span>niewyznaczonych do <span class=\"_ _1\"></span>rachunkowo\u015bci zabezpiecze\u0144<span class=\"_ _1\"></span> w <span class=\"_ _1\"></span>wysoko\u015bci 13,8 <span class=\"_ _1\"></span>mln PLN <span class=\"_ _1\"></span>zosta\u0142a od<span class=\"_ _1\"></span>niesiona w<span class=\"ff1\"> wynik finansowy okresu. <span class=\"_ _1\"></span>W wyniku <span class=\"_ _1\"></span>realizacji </span>pozycji <span class=\"_ _5\"></span>zabezpieczanej <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>2022 <span class=\"_ _5\"></span>roku <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>wynik <span class=\"_ _5\"></span>finansowy <span class=\"_ _1\"></span>zosta\u0142a <span class=\"_ _5\"></span>odniesiona <span class=\"_ _5\"></span>k<span class=\"_ _0\"></span>wota <span class=\"_ _5\"></span>(35,8) <span class=\"_ _1\"></span>mln <span class=\"_ _5\"></span>PLN <span class=\"_ _5\"></span>(warto\u015b\u0107 <span class=\"_ _1\"></span>ta<span class=\"ff1\"> skorygo<span class=\"_ _0\"></span></span>wa\u0142a <span class=\"_ _5\"></span>przychody <span class=\"_ _1\"></span>ze <span class=\"_ _5\"></span>sprzeda\u017cy \u2013<span class=\"ff1\"> Nota 4.1.) </span>Transakcje walutowe oraz swapy towarowe otwarte na dzie\u0144 3<span class=\"_ _1\"></span>1 grudnia 2023 roku przedstawiaj\u0105 si\u0119 nast\u0119puj\u0105co:<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Typ transakcji Termin rozlicze<span class=\"_ _1\"></span>nia transakcji do 1 m-<span class=\"ls10\">ca</span> od 2 do 3 m-<span class=\"ls5\">cy<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>od 4 do 6 m-<span class=\"ls5\">cy<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>od 7 do 12 m-<span class=\"ls10\">cy</span> Razem TRANSAKCJE WY<span class=\"_ _1\"></span>CENIANE <span class=\"_ _1\"></span>W WARTO\u015aCI G<span class=\"_ _1\"></span>ODZIWEJ PRZE<span class=\"_ _1\"></span>Z WYNIK FIN<span class=\"_ _1\"></span>ANSOWY<span class=\"ff2\"> </span>Fx Forward 3,9 7,2 - - 11,1 TRANSAKCJE ZA<span class=\"_ _1\"></span>BEZPIECZAJ<span class=\"_ _1\"></span>\u0104CE<span class=\"ff2\"> </span>Fx Forward 0,8 6,1 7,1 1,9 15,9 Swap towarowy (0,8) (2,2) (1,4) (0,1) (4,5) RAZEM 3,9 11,1 5,7 1,8 22,5<span class=\"_ _1c\"> </span>Transakcje <span class=\"ff7\">walutowe otwarte na dzie\u0144 31 grudnia 2022 roku przedstawiaj\u0105 si\u0119 nast\u0119puj\u0105co:</span> Typ transakcji Termin rozlicze<span class=\"_ _1\"></span>nia transakcji do 1 m-<span class=\"ls10\">ca</span> od 2 do 3 m-<span class=\"ls5\">cy<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>od 4 do 6 m-<span class=\"ls5\">cy<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>od 7 do 12 m-<span class=\"ls10\">cy</span> Razem TRANSAKCJE WY<span class=\"_ _1\"></span>CENIANE <span class=\"_ _1\"></span>W WARTO\u015aCI G<span class=\"_ _1\"></span>ODZIWEJ PRZE<span class=\"_ _1\"></span>Z WYNIK <span class=\"ff2\">FINANSOWY </span>Fx Forward 5,3 4,2 4,5 1,9 15,9 TRANSAKCJE ZA<span class=\"_ _1\"></span>BEZPIECZAJ<span class=\"_ _1\"></span>\u0104CE<span class=\"ff2\"> </span>Fx Forward 2,6 9,0 10,9 4,8 27,3 RAZEM 7,9 13,2 15,4 6,7 43,2 c)<span class=\"ffb ls0\"> <span class=\"ff3\">RYZYKO ZMIANY PRZEP\u0141YW\u00d3W PIENI\u0118\u017bNYCH W WYNIKU ZMIAN ST\u00d3P PROCENTOWYCH<span class=\"ff2\"> </span></span></span>G\u0142\u00f3wnym \u017ar\u00f3d\u0142em ryzyka stopy procentowej w Grupie s\u0105:<span class=\"ff1\"> </span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">inwestycje w portfel aktyw\u00f3w FIZ,<span class=\"ff1\"> </span></span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">\u015brodki pieni\u0119\u017cne i ich ekwiwalenty oraz lokaty,<span class=\"ff1\"> </span></span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">kredyty i po\u017cyczki,<span class=\"ff1\"> </span></span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">zobowi\u0105zania z tytu\u0142u leasingu.<span class=\"ff1\"> </span></span>Nara\u017cenie Grupy na r<span class=\"_ _0\"></span>yzyko wywo\u0142ane z<span class=\"_ _0\"></span>mianami st\u00f3p procentowych dotyc<span class=\"_ _0\"></span>zy przede wszys<span class=\"_ _0\"></span>tkim faktu, i\u017c <span class=\"_ _9\"></span>przep\u0142ywy pieni\u0119\u017cne mog\u0105 <span class=\"_ _0\"></span>ulec zmianie w <span class=\"_ _8\"> </span>wyniku <span class=\"_ _e\"> </span>zmian <span class=\"_ _8\"> </span>r<span class=\"_ _0\"></span>ynkowych <span class=\"_ _8\"> </span>st\u00f3p <span class=\"_ _e\"> </span>procentowych. <span class=\"_ _8\"> </span>Grupa <span class=\"_ _8\"> </span>cz\u0119\u015bciowo  fina<span class=\"_ _1\"></span>nsuje <span class=\"_ _e\"> </span>swoj\u0105 <span class=\"_ _8\"> </span>dzia\u0142alno\u015b\u0107  operacyjn\u0105 <span class=\"_ _8\"> </span>i<span class=\"ff1\"> </span>inwestycyj<span class=\"_ _0\"></span>n\u0105 <span class=\"_ _8\"> </span>kapita\u0142em <span class=\"_ _e\"> </span>obcym oprocentowanym <span class=\"_ _0\"></span>zar\u00f3wno <span class=\"_ _9\"></span>wed\u0142ug <span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>a\u0142ych, <span class=\"_ _9\"></span>jak <span class=\"_ _9\"></span>i <span class=\"_ _0\"></span>wed\u0142ug <span class=\"_ _9\"></span>zmiennych <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>t\u00f3p <span class=\"_ _0\"></span>procentowych <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>inwestuje <span class=\"_ _9\"></span>wolne <span class=\"_ _9\"></span>\u015brodki <span class=\"_ _9\"></span>pieni\u0119\u017cne <span class=\"_ _0\"></span>w<span class=\"ff1\"> aktywa <span class=\"_ _9\"></span>finansowe </span>w <span class=\"ff7\">wi\u0119kszo\u015bci <span class=\"_ _d\"> </span>oprocentowane <span class=\"_ _f\"> </span>wed\u0142ug <span class=\"_ _f\"> </span>zmiennych <span class=\"_ _d\"> </span>st\u00f3p <span class=\"_ _f\"> </span>procentowych. <span class=\"_ _d\"> </span>Ryzyko <span class=\"_ _f\"> </span>zmiany <span class=\"_ _d\"> </span>st\u00f3p<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>procentowych <span class=\"_ _f\"> </span>wynika <span class=\"_ _d\"> </span>g\u0142\u00f3<span class=\"_ _0\"></span>wnie <span class=\"_ _d\"> </span>ze<span class=\"_ _9\"></span></span> <span class=\"ff7\">zmienno\u015bci </span>nast\u0119puj\u0105cych stawek referencyjnych: WIBOR 1M, WIBOR<span class=\"ff1\"> </span>3M, WIBID 1M, LIBOR dla USD/Sk\u0142ad<span class=\"ff1\">ana Stopa Referencyjna SOFR, EURIBOR. </span>Pozycje oprocentowan<span class=\"_ _1\"></span>e wed\u0142ug <span class=\"_ _1\"></span>stopy zmiennej nara\u017caj\u0105 <span class=\"_ _1\"></span>Grup\u0119 na <span class=\"_ _1\"></span>ryzyko zmiany <span class=\"_ _1\"></span>przep\u0142yw\u00f3w <span class=\"_ _1\"></span>pieni\u0119\u017cnych z da<span class=\"_ _1\"></span>nej pozycji w <span class=\"_ _1\"></span>wyniku zmiany st\u00f3p procentowych. <span class=\"_ _1\"></span>Pozycje <span class=\"_ _1\"></span>oprocentowane w<span class=\"_ _1\"></span>ed\u0142ug stopy <span class=\"_ _5\"></span>sta\u0142ej nara\u017caj\u0105 <span class=\"_ _1\"></span>Grup\u0119 na <span class=\"_ _5\"></span>r<span class=\"_ _0\"></span>yzyko zmiany w<span class=\"_ _1\"></span>arto\u015bci godziwej <span class=\"_ _5\"></span>danej pozycji, <span class=\"_ _1\"></span>te<span class=\"ff1\"> </span>zmiany warto\u015bci godziwej wp\u0142ywaj\u0105 na wynik finansowy poniewa\u017c Grupa posiada pozycje oprocentowan<span class=\"_ _1\"></span>e stop\u0105 sta\u0142\u0105, kt\u00f3re s\u0105 wyceniane do warto\u015bci<span class=\"_ _0\"></span><span class=\"ff1\"> godziwej.  </span>Przedstawione <span class=\"_ _9\"></span>w <span class=\"_ _b\"></span>poni\u017cszej <span class=\"_ _b\"></span>tabeli <span class=\"_ _9\"></span>zad\u0142u\u017cenie <span class=\"_ _b\"></span>na <span class=\"_ _9\"></span>dzi<span class=\"_ _0\"></span>e\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _b\"></span>grudnia <span class=\"_ _9\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _b\"></span>roku <span class=\"_ _b\"></span>oprocentowane <span class=\"_ _9\"></span>jest <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>tawk\u0105 <span class=\"_ _9\"></span>WI<span class=\"_ _0\"></span>BOR/WIBID <span class=\"_ _9\"></span>za <span class=\"_ _b\"></span>wyj\u0105tkiem <span class=\"_ _8\"> </span><span class=\"ff1\">kwoty </span>156,5 mln <span class=\"ff7\">PLN, <span class=\"_ _8\"> </span>kt\u00f3ra <span class=\"_ _b\"></span>o<span class=\"_ _0\"></span>procentowana <span class=\"_ _8\"> </span>jest <span class=\"_ _8\"> </span>wed\u0142ug <span class=\"_ _8\"> </span>SOFR <span class=\"_ _8\"> </span>(na <span class=\"_ _8\"> </span>dzie\u0144 <span class=\"_ _b\"> </span>31<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>grudnia <span class=\"_ _8\"> </span>2022 <span class=\"_ _8\"> </span>roku <span class=\"_ _8\"> </span>wed\u0142ug <span class=\"_ _b\"></span>st<span class=\"_ _0\"></span>awki <span class=\"_ _8\"> </span>LIBOR <span class=\"_ _8\"> </span>USD <span class=\"_ _8\"> </span>oprocentowane <span class=\"_ _8\"> </span>by\u0142o</span> zad\u0142u\u017cenie <span class=\"_ _8\"> </span>w <span class=\"_ _8\"> </span>wysoko\u015bci <span class=\"_ _8\"> </span>218,<span class=\"_ _1\"></span>1 <span class=\"_ _8\"> </span>mln <span class=\"_ _b\"></span>PLN). <span class=\"_ _8\"> </span>Rynkowe <span class=\"_ _8\"> </span>stopy <span class=\"_ _8\"> </span>WIBOR/WIBID <span class=\"_ _8\"> </span>zostan\u0105 <span class=\"_ _b\"> </span>zast\u0105pione <span class=\"_ _8\"> </span>now\u0105 <span class=\"_ _8\"> </span>stop\u0105 <span class=\"_ _8\"> </span>referencyjn\u0105 <span class=\"_ _b\"> </span>WIRON. <span class=\"_ _8\"> </span>Szczeg\u00f3\u0142y dotycz\u0105ce <span class=\"_ _9\"></span>zast\u0105pienia <span class=\"_ _b\"></span>stopy <span class=\"_ _b\"></span>referencyjnej <span class=\"_ _b\"></span>WIBOR/WIBID <span class=\"_ _9\"></span>now\u0105 <span class=\"_ _b\"></span>stopa <span class=\"_ _b\"></span>referencyjna <span class=\"_ _b\"></span>WIRON <span class=\"_ _9\"></span>zostan\u0105 <span class=\"_ _b\"></span>opublikowane <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>formie <span class=\"_ _b\"></span>Rozporz\u0105dze<span class=\"_ _0\"></span><span class=\"ff1\">nia </span>M<span class=\"ff7\">inistra <span class=\"_ _b\"></span>Finans\u00f3w. <span class=\"_ _9\"></span>Rozporz\u0105dzenie <span class=\"_ _b\"></span>okre\u015bli <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>pread <span class=\"_ _9\"></span>koryguj\u0105cy <span class=\"_ _b\"></span>oraz <span class=\"_ _b\"></span>dat\u0119, <span class=\"_ _9\"></span>od <span class=\"_ _b\"></span>kt\u00f3rej <span class=\"_ _9\"></span>obowi\u0105zuje <span class=\"_ _b\"></span>zamiana. <span class=\"_ _9\"></span>W\u00f3<span class=\"_ _0\"></span>wczas <span class=\"_ _9\"></span>mo\u017cli<span class=\"_ _0\"></span>we <span class=\"_ _9\"></span>b\u0119dzie <span class=\"_ _b\"></span>us<span class=\"_ _0\"></span></span>talenie czy<span class=\"ls0\"> <span class=\"ff7\">nowa <span class=\"_ _5\"></span>podstawa <span class=\"_ _5\"></span>wyznaczania <span class=\"_ _1\"></span>umownych <span class=\"_ _5\"></span>przep\u0142yw\u00f3w <span class=\"_ _5\"></span>pieni\u0119\u017cnych <span class=\"_ _1\"></span>jest <span class=\"_ _5\"></span>ekonomicznie <span class=\"_ _1\"></span>r\u00f3wnowa\u017cna <span class=\"_ _5\"></span>z <span class=\"_ _5\"></span>poprz<span class=\"_ _0\"></span>edni\u0105 <span class=\"_ _5\"></span>podstaw\u0105 <span class=\"_ _5\"></span>i w\u00f3w<span class=\"_ _1\"></span>czas <span class=\"ff1 ls3\">do<span class=\"ls0\"> </span></span>uj\u0119cia </span></span>takiej <span class=\"_ _1\"></span>zmiany <span class=\"_ _5\"></span>stop referencyjnych <span class=\"_ _5\"></span>zastosowanie <span class=\"_ _5\"></span>ma Faza <span class=\"_ _5\"></span>1/Faza 2 <span class=\"_ _5\"></span>zmian <span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>MSSF <span class=\"_ _5\"></span>9, MSR<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>39, <span class=\"_ _5\"></span>MSSF 7, <span class=\"_ _5\"></span>MSSF <span class=\"_ _1\"></span>4 <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>MSSF <span class=\"_ _5\"></span>16 <span class=\"ff7\">\u2013</span> <span class=\"_ _1\"></span><span class=\"ff5\">Reforma <span class=\"_ _1\"></span>wska\u017anika </span>referencyjnego stopy procentowej (IBOR)<span class=\"ff7\">. Zgodnie z Map\u0105 Drogow\u0105 publikacja starych stawek WIBOR/WIBID zako\u0144czy si\u0119 w<span class=\"ff1\"> <span class=\"ls3\">2025</span> roku.  </span></span>Pozycje skonsolidowanego sprawozdania z sytuacji finansowej nara\u017cone na zmian\u0119 st\u00f3p procen<span class=\"_ _1\"></span>towych prezentuje poni\u017csza tabela:<span class=\"_ _0\"></span><span class=\"ff1\"> </span>31.12.2023 31.12.2022 sta\u0142e<span class=\"ff2\"> </span>zmienne* sta\u0142e<span class=\"ff2\"> </span>zmienne* D\u0142ugoterminow<span class=\"_ _1\"></span>e aktywa finans<span class=\"_ _1\"></span>owe: <span class=\"ff2 fs1\"> </span>\u015arodki pieni\u0119\u017cne i <span class=\"_ _1\"></span>ich ekwiwalenty <span class=\"_ _1\"></span>Funduszu Likwida<span class=\"_ _1\"></span>cji Zak\u0142ad\u00f3w G\u00f3r<span class=\"_ _1\"></span>niczych<span class=\"ff1\"> </span>- 429,3 - 405,7 Inwestycje w portfel a<span class=\"_ _1\"></span>ktyw\u00f3w FIZ<span class=\"ff1\"> </span>1 083,4 6 392,6 1 131,7 5 999,5 Kr\u00f3tkoterminowe <span class=\"_ _1\"></span>aktywa finan<span class=\"_ _1\"></span>sowe:<span class=\"ff2 fs1\"> </span>Lokaty bankowe - - 3,1 - \u015arodki pieni\u0119\u017cne i <span class=\"_ _1\"></span>ich ekwiwalenty<span class=\"ff1\"> </span>2 017,5 673,3 4 699,4 138,5 D\u0142ugoterminow<span class=\"_ _1\"></span>e zobowi\u0105zania fi<span class=\"_ _1\"></span>nansowe:<span class=\"ff2 fs1\"> </span>Kredyty i po\u017cycz<span class=\"_ _1\"></span>ki<span class=\"ff1\"> </span>- 782,4 341,9 413,3 Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u leasingu<span class=\"ff1\"> </span>354,0 28,4 291,6 49,6 Kr\u00f3tkoterminowe <span class=\"_ _1\"></span>zobowi\u0105zania fi<span class=\"_ _1\"></span>nansowe:<span class=\"ff2 fs1\"> </span>Kredyty i po\u017cycz<span class=\"_ _1\"></span>ki<span class=\"ff1\"> </span>465,0 170,8 444,7 94,1 Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u leasingu<span class=\"ff1\"> </span>222,5 35,4 200,9 39,7 Zobowi\u0105zania FIZ<span class=\"ff1\"> </span>1 900,3 9,7 2 236,3 1,3 *<span class=\"ls6\">  </span><span class=\"ff5\">Na  d<span class=\"_ _1\"></span>zie\u0144  31 <span class=\"_ _b\"> </span>grudnia  2023 <span class=\"_ _b\"> </span>rok<span class=\"_ _0\"></span>u  po<span class=\"_ _1\"></span>zycje  oprocentowane  wed\u0142ug <span class=\"_ _b\"> </span>zmienn<span class=\"_ _0\"></span>ej <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>topy  procentowej  SOFR  d<span class=\"_ _1\"></span>otycz\u0105 <span class=\"_ _8\"> </span>kredyt\u00f3w <span class=\"_ _b\"> </span>i<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>o\u017cyczek <span class=\"_ _8\"> </span>i <span class=\"_ _b\"> </span>wynosz<span class=\"_ _0\"></span>\u0105: <span class=\"_ _8\"> </span>d\u0142ugoterminowe  1<span class=\"_ _1\"></span>33,9 <span class=\"_ _8\"> </span>mln <span class=\"_ _b\"> </span>PLN, </span>kr\u00f3tkoterminowe 22,<span class=\"_ _0\"></span>6 mln PLN (na dzie\u0144 <span class=\"_ _0\"></span>31 grudnia 2022 rok<span class=\"_ _0\"></span>u pozycje oprocentowan<span class=\"_ _0\"></span>e wed\u0142ug zm<span class=\"_ _0\"></span>iennej stopy procentowej <span class=\"_ _0\"></span>LIBOR USD<span class=\"_ _9\"></span><span class=\"ff4\"> </span>dotycz\u0105 kredyt\u00f3w i <span class=\"_ _0\"></span>po\u017cyczek: d\u0142ugotermin<span class=\"_ _0\"></span>owe 155,5 mln PLN, kr\u00f3tkotermin<span class=\"_ _0\"></span>owe 62,6 mln PLN)<span class=\"_ _0\"></span>.<span class=\"_ _1c\"> </span>Instrumenty <span class=\"_ _f\"> </span>pochodne <span class=\"_ _f\"> </span>wykorzystywane <span class=\"_ _f\"> </span>przez <span class=\"_ _f\"> </span>Fundusz <span class=\"_ _f\"> </span>w <span class=\"_ _f\"> </span>celu <span class=\"_ _f\"> </span>zabezpieczenia <span class=\"_ _f\"> </span>si\u0119 <span class=\"_ _f\"> </span>przed <span class=\"_ _f\"> </span>ryzykiem <span class=\"_ _d\"> </span>zmiany <span class=\"_ _f\"> </span>st\u00f3p <span class=\"_ _f\"> </span>procentowych <span class=\"_ _f\"> </span>zosta\u0142y przedstawione w Nocie 7.5. W <span class=\"_ _0\"></span>poni\u017cszych <span class=\"_ _9\"></span>tabelach <span class=\"_ _0\"></span>zaprezentowano <span class=\"_ _9\"></span>analiz\u0119 <span class=\"_ _0\"></span>wra\u017cliwo\u015bci<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>na<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _0\"></span></span>z<span class=\"_ _0\"></span>miany <span class=\"_ _0\"></span>st\u00f3p <span class=\"_ _9\"></span>procentowych. <span class=\"_ _0\"></span>Analiza <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>ejmuje <span class=\"_ _9\"></span>wy\u0142\u0105cznie <span class=\"_ _0\"></span>pozycje <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nstrument\u00f3w finansowych <span class=\"_ _9\"></span>nara\u017conych <span class=\"_ _9\"></span>na <span class=\"_ _b\"></span>ryzyko <span class=\"_ _9\"></span>zmiany <span class=\"_ _b\"></span>stopy <span class=\"_ _9\"></span>procentowej <span class=\"_ _9\"></span>wed\u0142ug <span class=\"_ _9\"></span>st<span class=\"_ _0\"></span>anu <span class=\"_ _9\"></span>na <span class=\"_ _b\"></span>dzie\u0144 <span class=\"_ _9\"></span>ko\u0144cz\u0105cy <span class=\"_ _9\"></span>okr<span class=\"_ _0\"></span>es <span class=\"_ _9\"></span>sprawozdawczy.<span class=\"_ _9\"></span><span class=\"ff1\"> </span>Przyj\u0119ty <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>roku poziom waha\u0144 st\u00f3p procentowych odzwierciedla hipotetyczn\u0105 zmian\u0119 poziomu stopy referencyjnej w<span class=\"ff1\"> PLN. </span>Wp\u0142yw wzrostu stopy procentowej:<span class=\"ff1\"> </span>Stopa procento<span class=\"_ _1\"></span>wa PLN Stopa procento<span class=\"_ _1\"></span>wa USD 31.12.2023 31.12.2022 31.12.2023 31.12.2022 Zmienno\u015b\u0107 w pu<span class=\"_ _1\"></span>nktach bazowych<span class=\"ff1\"> </span>+100pb +200pb +50pb +100pb +200pb +50pb Zmiana warto\u015bci akty<span class=\"_ _1\"></span>w\u00f3w finansow<span class=\"_ _1\"></span>ych<span class=\"ff1\"> </span>74,4 148,8 3,0 - - - Zmiana warto\u015bci zo<span class=\"_ _1\"></span>bowi\u0105za\u0144 finansowych (8,7) (17,3) (1,9) (1,6) (3,1) (1,1) Wp\u0142yw na wynik <span class=\"_ _1\"></span>przed opodatkowa<span class=\"_ _1\"></span>niem <span class=\"ff1\"> </span>65,7 131,5 1,1 (1,6) (3,1) (1,1) Efekt podatkowy<span class=\"_ _1\"></span> (12,5) (25,0) (0,2) 0,3 0,6 0,2 WP\u0141YW NA WY<span class=\"_ _1\"></span>NIK NETTO <span class=\"ff2\"> </span>53,2 106,5 0,9 (1,3) (2,5) (0,9) Przy <span class=\"_ _1\"></span>odchyleniu <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>t\u00f3p <span class=\"_ _5\"></span>procentowych <span class=\"_ _1\"></span>o <span class=\"ff1\">-50, <span class=\"_ _5\"></span>-<span class=\"_ _0\"></span>100, <span class=\"_ _5\"></span>-<span class=\"_ _0\"></span><span class=\"ff7\">200 <span class=\"_ _5\"></span>p<span class=\"_ _0\"></span>unkt\u00f3w <span class=\"_ _1\"></span>bazowych <span class=\"_ _5\"></span>an<span class=\"_ _0\"></span>aliza <span class=\"_ _1\"></span>wra\u017cliwo\u015bci <span class=\"_ _1\"></span>przyjmuje <span class=\"_ _5\"></span>identyczne w<span class=\"_ _1\"></span>arto\u015bci <span class=\"_ _1\"></span>jak <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>powy\u017cszej tabeli </span></span>tylko ze znakiem przeciwnym. Grupa jest g\u0142\u00f3wnie nara\u017cona na ryzyko zmiany stopy procentowej w<span class=\"_ _1\"></span> PLN, USD i EUR.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-23": {
   "value": "e)<span class=\"ffb ls0\"> <span class=\"ff3\">RYZYKO UTRATY P\u0141YNNO\u015aCI<span class=\"ff2\"> </span></span></span>W <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>wi\u0105zku <span class=\"_ _9\"></span>z <span class=\"_ _b\"></span>silnym <span class=\"_ _b\"></span>uzale\u017cnieniem <span class=\"_ _b\"></span>przep\u0142yw\u00f3w <span class=\"_ _9\"></span>pieni\u0119\u017cnych <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>poziomu <span class=\"_ _b\"></span>generowanej <span class=\"_ _b\"></span>got\u00f3wki <span class=\"_ _b\"></span>od <span class=\"_ _9\"></span>cen <span class=\"_ _b\"></span>sprzeda\u017cy <span class=\"_ _b\"></span>w\u0119gla <span class=\"_ _9\"></span>i <span class=\"_ _b\"></span>koksu, <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>tak\u017ce <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>tale wysokim <span class=\"_ _8\"> </span>poziomem <span class=\"_ _e\"> </span>wydatk\u00f3w <span class=\"_ _8\"> </span>o <span class=\"_ _8\"> </span>charakter<span class=\"_ _0\"></span>ze <span class=\"_ _8\"> </span>inwestycyjnym, <span class=\"_ _8\"> </span>w  przypa<span class=\"_ _1\"></span>dku <span class=\"_ _8\"> </span>znacznego <span class=\"_ _8\"> </span>pogorszenia  sytuacj<span class=\"_ _1\"></span>i <span class=\"_ _8\"> </span>r<span class=\"_ _0\"></span>ynkowej <span class=\"_ _8\"> </span>Grupa <span class=\"_ _8\"> </span>j<span class=\"_ _0\"></span>est <span class=\"_ _8\"> </span>nara\u017con<span class=\"_ _0\"></span><span class=\"ff1 ls3\">a </span>na<span class=\"ls0\"> <span class=\"ff7\">ryzyko <span class=\"_ _b\"></span>utraty <span class=\"_ _9\"></span>p\u0142y<span class=\"_ _0\"></span>nno\u015bci. <span class=\"_ _9\"></span>Warunki<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>rynkowe <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>2023 <span class=\"_ _b\"></span>roku <span class=\"_ _b\"></span>pozw<span class=\"_ _0\"></span>oli\u0142y <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>generowanie <span class=\"_ _9\"></span>dodatnic<span class=\"_ _0\"></span>h <span class=\"_ _9\"></span>przep\u0142yw\u00f3w <span class=\"_ _b\"></span>pieni\u0119\u017cnych <span class=\"_ _b\"></span>netto <span class=\"_ _9\"></span>z <span class=\"_ _b\"> </span>dzi<span class=\"_ _0\"></span>a\u0142alno\u015bci </span></span>operacyjnej <span class=\"_ _9\"></span>pomimo <span class=\"_ _9\"></span>zap\u0142aty <span class=\"_ _b\"></span>sk\u0142adki <span class=\"_ _9\"></span>solidarno\u015bciowej <span class=\"_ _9\"></span>oraz <span class=\"_ _b\"></span>wysokiego <span class=\"_ _9\"></span>zobowi\u0105zania <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>tytu\u0142u <span class=\"_ _9\"></span>podatku <span class=\"_ _b\"></span>dochodowego <span class=\"_ _9\"></span>CIT <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>2022 <span class=\"_ _9\"></span>rok,<span class=\"_ _9\"></span><span class=\"ff1\"> <span class=\"_ _9\"></span>co <span class=\"_ _9\"></span>przy </span>ujemnych <span class=\"_ _b\"></span>przep\u0142ywach <span class=\"_ _b\"></span>z <span class=\"_ _b\"></span>dzia\u0142alno\u015bci <span class=\"_ _b\"></span>inwestycyjn<span class=\"_ _0\"></span>ej <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>finansowej <span class=\"_ _b\"></span>skutkowa\u0142o <span class=\"_ _b\"></span>istotnym <span class=\"_ _b\"></span>zmniejszeniem <span class=\"_ _b\"></span>salda<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>dost\u0119pnych <span class=\"_ _b\"></span>\u015brodk\u00f3w <span class=\"_ _b\"></span>pieni\u0119\u017cnych w 2023 roku. Materializacja ry<span class=\"_ _0\"></span>zyka utraty <span class=\"_ _0\"></span>p\u0142ynno\u015bci jest <span class=\"_ _0\"></span>jednym z<span class=\"_ _0\"></span> najistotniejszych <span class=\"_ _0\"></span>czynnik\u00f3w, kt\u00f3ry <span class=\"_ _0\"></span>mo\u017ce wp\u0142ywa\u0107 <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>kontynuacj\u0119 prowadzen<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>przez <span class=\"_ _0\"></span>Grup\u0119 dzia\u0142alno\u015bci. Dlatego te\u017c Grupa podejmuje szereg dzia\u0142a\u0144 strategicznych i operacyjnych w celu minimalizacji ryzyka utraty p\u0142ynno\u015bci.<span class=\"ff1\"> </span>Zarz\u0105dzanie ryzykiem p\u0142ynno\u015bci<span class=\"ffa\"> </span>Nadrz\u0119dnym zadaniem Grupy w <span class=\"_ _0\"></span>procesie zarz<span class=\"_ _0\"></span>\u0105dzania ryzykiem p\u0142ynno\u015bci jest <span class=\"_ _0\"></span>bie\u017c\u0105ca kontrola i <span class=\"_ _0\"></span>planowanie pozio<span class=\"_ _9\"></span>mu p\u0142ynno\u015bci. Intencj\u0105 Grupy jest <span class=\"_ _0\"></span>r\u00f3wnie\u017c zachowanie <span class=\"_ _0\"></span>prawid\u0142owej <span class=\"_ _0\"></span>struktury <span class=\"_ _0\"></span>finansowania poprzez <span class=\"_ _0\"></span>utrzymywanie <span class=\"_ _0\"></span>odpowiedniego poziomu <span class=\"_ _0\"></span>\u017a<span class=\"_ _0\"></span>r\u00f3de\u0142 finansowania <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span><span class=\"ff1\"> charakter<span class=\"_ _0\"></span>ze </span>d\u0142ugoterminowym.<span class=\"ff1\"> </span>Proces <span class=\"_ _5\"></span>zar<span class=\"_ _0\"></span>z\u0105dzania <span class=\"_ _5\"></span>ryzykiem <span class=\"_ _5\"></span>utr<span class=\"_ _0\"></span>aty <span class=\"_ _5\"></span>p\u0142ynno\u015bci <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>Grupie <span class=\"ff1\">w<span class=\"_ _1\"></span>spomagany <span class=\"_ _1\"></span>przez <span class=\"_ _5\"></span>wdr<span class=\"ff7\">o\u017con\u0105 <span class=\"_ _5\"></span>Pol<span class=\"_ _0\"></span>ityk\u0119 <span class=\"_ _5\"></span>zarz\u0105dzania <span class=\"_ _1\"></span>p\u0142ynno\u015bci\u0105 <span class=\"_ _1\"></span>wraz <span class=\"_ _5\"></span>z <span class=\"_ _5\"></span>procedur\u0105 <span class=\"_ _1\"></span>w<span class=\"ff1\"> Grupie </span></span></span>Kapita\u0142owej,  zak\u0142ada <span class=\"_ _8\"> </span>mi\u0119dzy  innymi  efektywne  monitorowan<span class=\"_ _1\"></span>ie  i  raportowanie <span class=\"_ _8\"> </span>pozycj<span class=\"_ _0\"></span>i  p\u0142ynno\u015bciowej <span class=\"_ _e\"> </span>umo\u017cliwiaj\u0105cej  podejmow<span class=\"_ _1\"></span>anie  dzia\u0142a\u0144 prewencyjnych <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>sytuacji <span class=\"_ _1\"></span>zagro\u017cenia <span class=\"_ _5\"></span>utraty <span class=\"_ _1\"></span>p\u0142ynno\u015bci <span class=\"_ _1\"></span>oraz <span class=\"_ _5\"></span>ut<span class=\"_ _0\"></span>rzymywanie <span class=\"_ _1\"></span>odpow<span class=\"_ _1\"></span>iedniego <span class=\"_ _1\"></span>(minimalnego) <span class=\"_ _5\"></span>poziomu do<span class=\"_ _1\"></span>st\u0119pnych <span class=\"_ _5\"></span>\u015br<span class=\"_ _0\"></span>odk\u00f3w <span class=\"_ _5\"></span>na ob<span class=\"_ _1\"></span>s\u0142ug\u0119 bie\u017c\u0105cych p\u0142atno\u015bci.<span class=\"_ _1c\"> </span>Grupa <span class=\"_ _9\"></span>realizuje <span class=\"_ _b\"></span>polityk\u0119 <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>zakresie <span class=\"_ _9\"></span>zarz\u0105dzania <span class=\"_ _b\"></span>p\u0142ynno\u015bci\u0105, <span class=\"_ _9\"></span>polegaj\u0105c\u0105 <span class=\"_ _9\"></span>na <span class=\"_ _9\"></span>dywersyfi<span class=\"_ _0\"></span>kacji <span class=\"_ _9\"></span>\u017ar\u00f3de\u0142 <span class=\"_ _9\"></span>fi<span class=\"_ _0\"></span>nansowania <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>wykorzystywani<span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>dost\u0119pnych narz\u0119dzi <span class=\"_ _0\"></span>do <span class=\"_ _9\"></span>efektywnego <span class=\"_ _0\"></span>zarz\u0105dzania <span class=\"_ _0\"></span>p\u0142ynno\u015bci\u0105. <span class=\"_ _9\"></span>W <span class=\"_ _0\"></span>celu <span class=\"_ _9\"></span>zwi\u0119kszenia <span class=\"_ _0\"></span>bezpiecze\u0144stwa <span class=\"_ _0\"></span>p\u0142ynno\u015bci <span class=\"_ _0\"></span>Gr<span class=\"_ _0\"></span>upy <span class=\"_ _0\"></span>wykorzystywane <span class=\"_ _0\"></span>s\u0105 <span class=\"_ _0\"></span>m.in. <span class=\"_ _9\"></span>nast\u0119puj\u0105ce narz\u0119dzia:<span class=\"ff1\"> </span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">Jednostka <span class=\"_ _8\"> </span>dominuj\u0105ca <span class=\"_ _b\"></span>posiada <span class=\"_ _8\"> </span>utworzony <span class=\"_ _8\"> </span>Fundusz <span class=\"_ _8\"> </span>Stabilizacyjny, <span class=\"_ _8\"> </span>kt\u00f3ry <span class=\"_ _8\"> </span>w <span class=\"_ _b\"> </span>c<span class=\"_ _0\"></span>zasach <span class=\"_ _8\"> </span>dekoniunktury <span class=\"_ _8\"> </span>stanow<span class=\"_ _1\"></span>i <span class=\"_ _8\"> </span>bufor <span class=\"_ _8\"> </span>bezpiecze\u0144stwa <span class=\"_ _b\"></span>w <span class=\"_ _8\"> </span>r<span class=\"_ _9\"></span><span class=\"ff1\">azie </span></span>k<span class=\"ff7\">onieczno\u015bci ponoszenia wydatk\u00f3w <span class=\"_ _0\"></span>nieznajduj\u0105cych pokr<span class=\"_ _0\"></span>ycia we wp\u0142ywach. <span class=\"_ _0\"></span>Warto\u015b\u0107 aktyw\u00f3w netto <span class=\"_ _0\"></span>Funduszu na <span class=\"_ _0\"></span>dzie\u0144 31<span class=\"_ _0\"></span> grudnia 2<span class=\"_ _0\"></span>023<span class=\"_ _0\"></span></span> roku wynosi 5 <span class=\"ff7\">566,0 mln PLN (na dzie\u0144 31 grudnia 2022 roku: 4</span> 893,6 mln PLN). \u25aa<span class=\"ffc\"> </span><span class=\"fc0\">W <span class=\"_ _0\"></span>dniu <span class=\"_ _9\"></span>12 <span class=\"_ _0\"></span>kwietnia <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>zosta\u0142a <span class=\"_ _0\"></span>zawarta <span class=\"_ _9\"></span>Umowa <span class=\"_ _0\"></span>Finansowania <span class=\"_ _9\"></span>dotycz\u0105ca <span class=\"_ _0\"></span>finansowania <span class=\"_ _0\"></span>w<span class=\"ff1\"> formule <span class=\"_ _9\"></span>Sustainability</span>\u2013linked <span class=\"_ _9\"></span>loan <span class=\"_ _0\"></span>pomi\u0119dzy </span>JSW <span class=\"_ _9\"></span>a <span class=\"_ _0\"></span>instytucjami <span class=\"_ _9\"></span>finansowymi <span class=\"_ _9\"></span>wchodz\u0105cymi <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>sk<span class=\"_ _0\"></span>\u0142ad <span class=\"_ _9\"></span>Konsorcjum. <span class=\"_ _0\"></span>W <span class=\"_ _9\"></span>czerwcu <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>zosta\u0142<span class=\"_ _0\"></span>y <span class=\"_ _9\"></span>uruchomione <span class=\"_ _0\"></span>dwie <span class=\"_ _9\"></span>transze <span class=\"_ _9\"></span>finansowa<span class=\"_ _9\"></span><span class=\"ff1\">nia: </span>po\u017cyczka <span class=\"_ _5\"></span>terminowa <span class=\"_ _5\"></span>A w <span class=\"_ _5\"></span>kwocie <span class=\"_ _5\"></span>61,9 mln <span class=\"_ _5\"></span>PLN <span class=\"_ _5\"></span>or<span class=\"_ _0\"></span><span class=\"ff1\">az <span class=\"_ _5\"></span>k<span class=\"_ _0\"></span>redyt <span class=\"_ _5\"></span>terminowy <span class=\"_ _5\"></span>A<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>w<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>kwocie <span class=\"_ _1\"></span>44,3 mln <span class=\"ff7\">USD. <span class=\"_ _5\"></span>\u015arodki<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>zosta\u0142y <span class=\"_ _1\"></span>wykorzystane <span class=\"_ _5\"></span>na<span class=\"_ _0\"></span><span class=\"ff1\"> refinansowanie </span></span></span>po\u017cyczki <span class=\"_ _9\"></span>terminowej <span class=\"_ _0\"></span>oraz <span class=\"_ _9\"></span>kredyt\u00f3w <span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>minowych <span class=\"_ _0\"></span>A <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>C <span class=\"_ _0\"></span>wynikaj\u0105cy<span class=\"_ _0\"></span>ch <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>Umowy <span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>inansowania <span class=\"_ _0\"></span>z <span class=\"_ _9\"></span>Konsorcjum <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>2019 <span class=\"_ _0\"></span>roku, <span class=\"_ _9\"></span>tym <span class=\"_ _0\"></span>samym <span class=\"_ _9\"></span>dos<span class=\"_ _9\"></span>z\u0142o do<span class=\"ls0\"> <span class=\"ff7\">ca\u0142kowitej <span class=\"_ _8\"> </span>sp\u0142aty  finansow<span class=\"_ _1\"></span>ania <span class=\"_ _e\"> </span>wynik<span class=\"_ _0\"></span>aj\u0105cego <span class=\"_ _8\"> </span>z <span class=\"_ _e\"> </span>tej <span class=\"_ _8\"> </span>umo<span class=\"_ _0\"></span>wy. <span class=\"_ _8\"> </span>W <span class=\"_ _e\"> </span>lipcu  2023<span class=\"ff1\"> </span>roku <span class=\"_ _8\"> </span>zosta\u0142a <span class=\"_ _8\"> </span>ur<span class=\"_ _0\"></span>uchomiona <span class=\"_ _8\"> </span>p<span class=\"_ _0\"></span>o\u017cyczka <span class=\"_ _8\"> </span>terminowa <span class=\"_ _e\"> </span>B <span class=\"_ _8\"> </span>w<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>kwocie<span class=\"_ _0\"></span> </span></span>150,0 mln PLN przeznaczona na finansowanie inwestycji Grupy. \u25aa<span class=\"ffc\"> </span><span class=\"fc0\">W <span class=\"_ _0\"></span>dniu <span class=\"_ _9\"></span>4 <span class=\"_ _9\"></span>pa\u017adziernika <span class=\"_ _9\"></span>2023 <span class=\"_ _0\"></span>roku <span class=\"_ _9\"></span>JSW <span class=\"_ _0\"></span>podpisa\u0142a <span class=\"_ _9\"></span>umow\u0119 <span class=\"_ _0\"></span>z<span class=\"ff1\"> </span>NFO\u015ai<span class=\"_ _0\"></span>GW <span class=\"_ _9\"></span>o <span class=\"_ _0\"></span>dofinansowanie <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>formie <span class=\"_ _9\"></span>po\u017cyczki <span class=\"_ _9\"></span>do<span class=\"ff1\"> kwoty <span class=\"_ _9\"></span>85,0 <span class=\"_ _0\"></span>mln <span class=\"_ _9\"></span>PLN. <span class=\"_ _0\"></span>U<span class=\"_ _0\"></span>mowa </span></span>dotyczy <span class=\"_ _9\"></span>dofinansowania <span class=\"_ _9\"></span>przedsi\u0119wzi\u0119cia <span class=\"_ _9\"></span>pod <span class=\"_ _0\"></span>nazw\u0105: <span class=\"_ _9\"></span>\u201eGospodarcze <span class=\"_ _9\"></span>wykorzystanie <span class=\"_ _9\"></span>metanu <span class=\"_ _b\"></span>\u2013<span class=\"ff1\"> <span class=\"_ _9\"></span></span>KWK <span class=\"_ _9\"></span>Budryk\u201d. <span class=\"_ _0\"></span>Finansowanie <span class=\"_ _9\"></span>zosta\u0142o <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>ca\u0142o\u015bci uruchomione w 2023 roku. \u25aa<span class=\"ffc\"> </span><span class=\"fc0\">JSW <span class=\"_ _5\"></span>KOKS <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>2023 <span class=\"_ _5\"></span>roku <span class=\"_ _5\"></span>pozysk<span class=\"_ _0\"></span>a\u0142a <span class=\"_ _5\"></span>fi<span class=\"_ _0\"></span>nansowanie <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>NFO\u015aiGW <span class=\"_ _5\"></span>na <span class=\"_ _1\"></span>realizacj\u0119 <span class=\"_ _5\"></span>i<span class=\"_ _0\"></span>nwestycji<span class=\"_ _0\"></span>: <span class=\"_ _5\"></span>umowa <span class=\"_ _5\"></span>po\u017cycz<span class=\"_ _0\"></span>ki <span class=\"_ _5\"></span>preferencyjnej <span class=\"_ _1\"></span>z <span class=\"_ _1\"></span>dnia <span class=\"_ _5\"></span>1<span class=\"ff1\"> marca <span class=\"_ _1\"></span>2023 roku </span></span>w <span class=\"_ _0\"></span>wysoko\u015bci <span class=\"_ _9\"></span>100,0 <span class=\"_ _0\"></span>mln <span class=\"_ _9\"></span>PLN <span class=\"_ _0\"></span>(na <span class=\"_ _9\"></span>realizacj\u0119 <span class=\"_ _9\"></span>przedsi\u0119wzi\u0119cia <span class=\"_ _0\"></span>inwestycyjnego <span class=\"_ _0\"></span>pod <span class=\"_ _9\"></span>nazw\u0105: <span class=\"_ _0\"></span>\u201eModernizacja <span class=\"_ _9\"></span>baterii <span class=\"_ _9\"></span>koksowniczej <span class=\"_ _0\"></span>nr <span class=\"_ _9\"></span>4 <span class=\"_ _0\"></span>w <span class=\"_ _b\"></span><span class=\"ff1\">Koksowni </span>Przyja\u017a\u0144\u201d) <span class=\"_ _9\"></span>oraz <span class=\"_ _9\"></span>umowa <span class=\"_ _9\"></span>po\u017cyczki <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>kwocie <span class=\"_ _9\"></span>150,0 <span class=\"_ _9\"></span>mln <span class=\"_ _9\"></span>PLN <span class=\"_ _9\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>dnia <span class=\"_ _9\"></span>11 <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>ierpnia <span class=\"_ _9\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>(dotyczy <span class=\"_ _9\"></span>finansowania <span class=\"_ _9\"></span>przedsi\u0119wzi\u0119cia <span class=\"_ _9\"></span>pod <span class=\"_ _9\"></span>nazw\u0105<span class=\"_ _0\"></span> \u201ePoprawa efektywno\u015bci energetycznej w JSW KOKS S.A.\u201d).<span class=\"ff1\"> </span>\u25aa<span class=\"ffc\"> </span><span class=\"fc0\">W <span class=\"_ _5\"></span>2023 <span class=\"_ _1\"></span>roku <span class=\"_ _5\"></span>Grupa <span class=\"_ _5\"></span>ur<span class=\"_ _0\"></span>uchomi\u0142a <span class=\"_ _5\"></span>finans<span class=\"_ _0\"></span>owanie <span class=\"_ _5\"></span>wynikaj\u0105ce <span class=\"_ _1\"></span>z <span class=\"_ _5\"></span>podpisanych <span class=\"_ _1\"></span>przez <span class=\"_ _5\"></span>JSW <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>JSW <span class=\"_ _1\"></span>KOKS <span class=\"_ _5\"></span>um\u00f3w <span class=\"_ _1\"></span>z<span class=\"_ _0\"></span><span class=\"ff1\"> </span>NFO\u015aiGW <span class=\"_ _5\"></span>o <span class=\"_ _1\"></span>dofinansowanie <span class=\"_ _5\"></span>w \u0142\u0105cznej </span>wysok<span class=\"ff7\">o\u015bci 400,9 mln PLN. Szczeg\u00f3\u0142owe kwoty w ramach poszczeg\u00f3lnych po\u017cyczek zosta\u0142y om\u00f3wione w Nocie 6.1.</span> \u25aa<span class=\"ffc\"> </span><span class=\"fc0\">W celu efektywniejszego zarz\u0105dzania bie\u017c\u0105c\u0105 p\u0142ynno\u015bci\u0105 finansow\u0105 <span class=\"_ _1\"></span>w Grupie funkcjonuje system zarz\u0105dzania \u015brodkami pieni\u0119\u017cnymi<span class=\"_ _0\"></span><span class=\"ff1\"> - CPR. </span></span>W <span class=\"_ _0\"></span>zwi\u0105zku <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>podj\u0119tymi <span class=\"_ _9\"></span>przez <span class=\"_ _0\"></span>Grup\u0119 <span class=\"_ _9\"></span>dzia\u0142aniami maj\u0105cymi <span class=\"_ _9\"></span>na celu <span class=\"_ _9\"></span>ograniczenie <span class=\"_ _0\"></span>ryzyka <span class=\"_ _0\"></span>utraty <span class=\"_ _0\"></span>p\u0142ynno\u015bci<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>Grupa ocenia <span class=\"_ _9\"></span>aktualny <span class=\"_ _0\"></span>poziom <span class=\"_ _0\"></span>ryzyka utraty p\u0142ynno\u015bci jako akceptowalny.<span class=\"ff1\"> </span>Na dzie\u0144 <span class=\"_ _1\"></span>sporz\u0105dzenia niniejszego <span class=\"_ _1\"></span>skonsolidowanego sprawozdania <span class=\"_ _1\"></span>finansowego, Grupa <span class=\"_ _1\"></span>ocenia, \u017ce <span class=\"_ _1\"></span>posiada wys<span class=\"_ _0\"></span>tarczaj\u0105ce \u017ar\u00f3d\u0142a fina<span class=\"_ _1\"></span>nsowania do <span class=\"_ _5\"></span>r<span class=\"_ _0\"></span>ealizacji <span class=\"_ _1\"></span>bie\u017c\u0105cych <span class=\"_ _1\"></span>zobowi\u0105za\u0144, <span class=\"_ _5\"></span>p\u0142atno\u015bci zwi\u0105zanych <span class=\"_ _5\"></span>z <span class=\"_ _1\"></span>regulowaniem zobow<span class=\"_ _1\"></span>i\u0105za\u0144 <span class=\"_ _1\"></span>wynikaj\u0105cych <span class=\"_ _1\"></span>z <span class=\"_ _5\"></span>um\u00f3w finansowania <span class=\"_ _5\"></span>oraz zawa<span class=\"ff1\">rtyc<span class=\"_ _0\"></span>h <span class=\"_ _5\"></span>z<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>PF<span class=\"_ _0\"></span>R </span>um\u00f3w po\u017cyczki p\u0142ynno\u015bciowej i<span class=\"ff1\"> </span>preferencyjnej zgodnie z harmonogramem, a tak\u017ce zaplanowanych wcze\u015bniej strategicznych projekt\u00f3w.<span class=\"ff1\"> </span>Poni\u017csza <span class=\"_ _9\"></span>tabela <span class=\"_ _9\"></span>zawiera <span class=\"_ _9\"></span>analiz\u0119 <span class=\"_ _9\"></span>zobowi\u0105za\u0144 <span class=\"_ _9\"></span>finansowych <span class=\"_ _9\"></span>Grupy <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>odpo<span class=\"_ _0\"></span>wiednich <span class=\"_ _9\"></span>przedzia\u0142ach <span class=\"_ _9\"></span>wiekowych, <span class=\"_ _9\"></span>na<span class=\"_ _9\"></span><span class=\"ff1\"> </span>podstawie <span class=\"_ _9\"></span>pozosta\u0142ego <span class=\"_ _9\"></span>okresu do<span class=\"ls0\"> <span class=\"ff7\">up\u0142ywu  umownego  terminu  zapadalno\u015bci  na  dzie\u0144 <span class=\"_ _e\"> </span>ko\u0144cz\u0105cy  okres  sprawozdawczy.  Kwoty  przedstawione  w<span class=\"_ _1\"></span>  tabeli  stanowi\u0105  um<span class=\"_ _1\"></span>owne </span></span>niezdyskontowane przep\u0142y<span class=\"_ _0\"></span>wy <span class=\"_ _0\"></span>pieni\u0119\u017cne. <span class=\"_ _0\"></span>Salda <span class=\"_ _0\"></span>zobowi\u0105za\u0144 <span class=\"_ _0\"></span>handlowych <span class=\"_ _0\"></span>oraz <span class=\"_ _0\"></span>pozosta\u0142ych <span class=\"_ _9\"></span>zobow<span class=\"_ _1\"></span>i\u0105za\u0144 <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>charakterze <span class=\"_ _0\"></span>finansowym <span class=\"_ _0\"></span>przypa<span class=\"_ _0\"></span>daj\u0105ce do<span class=\"ls0\"> <span class=\"ff7\">sp\u0142aty w terminie 12 miesi\u0119cy s\u0105 wykazywane w warto\u015bciach ksi<span class=\"_ _0\"></span>\u0119gowych, poniew<span class=\"_ _1\"></span>a\u017c wp\u0142yw dyskonta jest nieistotny pod wzgl\u0119dem warto\u015bci.<span class=\"ff1\"> </span></span></span>Poni\u017cej<span class=\"ff2\"> </span>roku Od 1 do 2 lat Od 2 do 5 lat Ponad 5 lat Razem STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2023<span class=\"fs1\"> </span>Kredyty i po\u017cycz<span class=\"_ _1\"></span>ki<span class=\"ff1\"> </span>693,5 155,4 495,4 280,3 1 624,6 Zobowi\u0105zania han<span class=\"_ _1\"></span>dlowe oraz pozosta\u0142<span class=\"_ _1\"></span>e zobowi\u0105zania o<span class=\"ff1\"> charakt<span class=\"_ _1\"></span>erze finansowym<span class=\"_ _1\"></span> </span>2 203,2 9,8 7,8 19,8 2 240,6 Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u leasingu <span class=\"ff1\"> </span>296,6 189,2 108,6 376,2 970,6 Zobowi\u0105zania FIZ<span class=\"ff1\"> </span>1 911,5 - - - 1 911,5 Pochodne instrument<span class=\"_ _1\"></span>y finansowe (r<span class=\"_ _1\"></span>ozliczane brutto) 485,4 - - - 485,4 RAZEM 5 590,2 354,4 611,8 676,3 7 232,7 STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 2022<span class=\"fs1\"> </span>Kredyty i po\u017cycz<span class=\"_ _1\"></span>ki<span class=\"ff1\"> </span>575,3 401,8 298,7 326,5 1 602,3 Zobowi\u0105zania han<span class=\"_ _1\"></span>dlowe oraz po<span class=\"_ _1\"></span>zosta\u0142e zobowi\u0105za<span class=\"_ _1\"></span>nia o<span class=\"_ _0\"></span><span class=\"ff1\"> charakt<span class=\"_ _1\"></span>erze finansowym<span class=\"_ _1\"></span> </span>1 824,9 3,4 5,2 22,1 1 855,6 Zobowi\u0105zania z tyt<span class=\"_ _1\"></span>u\u0142u <span class=\"ff1\">leasingu </span>268,1 160,0 93,2 370,7 892,0 Zobowi\u0105zania FIZ<span class=\"ff1\"> </span>2 238,3 - - - 2 238,3 Pochodne instrument<span class=\"_ _1\"></span>y finansowe (r<span class=\"_ _1\"></span>ozliczane brutto) 744,3 - - - 744,3 RAZEM 5 650,9 565,2 397,1 719,3 7 332,5",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-24": {
   "value": "9.5.2.<span class=\"ffb\"> <span class=\"ff3\">ZARZ\u0104DZANIE RYZYKIEM KAPITA\u0141OWYM</span></span> Zarz\u0105dzanie ryzykiem<span class=\"ffa\"> </span>Celem <span class=\"_ _d\"> </span>nadrz\u0119dnym <span class=\"_ _f\"> </span>zarz\u0105dzania <span class=\"_ _f\"> </span>kapita\u0142em <span class=\"_ _d\"> </span>Grupy <span class=\"_ _f\"> </span>jest <span class=\"_ _f\"> </span>utrzymanie <span class=\"_ _d\"> </span>wiarygodno\u015bci <span class=\"_ _f\"> </span>kredytowej <span class=\"_ _d\"> </span>oraz <span class=\"_ _f\"> </span>bezpiecznych <span class=\"_ _f\"> </span>poziom\u00f3w <span class=\"_ _d\"> </span>wska\u017anik\u00f3w kapita\u0142owych, kt\u00f3re obrazuj\u0105 w\u0142a\u015bciw\u0105 relacj\u0119 zad\u0142u\u017cenia do poziomu kapita\u0142\u00f3w.<span class=\"ff1\"> </span>Intencj\u0105 <span class=\"_ _0\"></span>Grupy <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>zapewnienie <span class=\"_ _0\"></span>stabilnej <span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>uktury f<span class=\"_ _0\"></span>inansowania, <span class=\"_ _0\"></span>przez <span class=\"_ _0\"></span>d\u0105\u017cenie <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>osi\u0105gni\u0119cia <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>utrzymania <span class=\"_ _0\"></span>co <span class=\"_ _0\"></span>najmniej <span class=\"_ _0\"></span>50% <span class=\"_ _0\"></span>udzia\u0142u <span class=\"_ _0\"></span>kapita\u0142\u00f3w w\u0142asnych w sumie <span class=\"_ _1\"></span>kapita\u0142u w\u0142asnego i zobow<span class=\"_ _1\"></span>i\u0105za\u0144, a tak\u017ce <span class=\"_ _1\"></span>pokrycia warto\u015bci aktyw\u00f3w <span class=\"_ _1\"></span>trwa\u0142ych kapita\u0142ami sta\u0142ymi oraz <span class=\"_ _1\"></span>d\u0105\u017cenie d<span class=\"_ _0\"></span><span class=\"ff1\">o dopasowania </span>\u015bredniej zapadalno\u015bci finansowania do okresu zwrotu z finansowanych aktyw\u00f3w.<span class=\"ff1\"> </span>Na <span class=\"_ _9\"></span>dzie\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>grudnia <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>udzia\u0142 <span class=\"_ _9\"></span>kapita\u0142\u00f3w <span class=\"_ _9\"></span>w\u0142asnych <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>umie <span class=\"_ _9\"></span>kapita\u0142u <span class=\"_ _9\"></span>w\u0142asnego <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>zobowi\u0105za\u0144 <span class=\"_ _9\"></span>wynosi <span class=\"_ _9\"></span>0,61, <span class=\"_ _9\"></span>wska\u017anik <span class=\"_ _9\"></span>pokrycia<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _9\"></span></span>aktyw\u00f3w trwa\u0142ych <span class=\"_ _5\"></span>kapita\u0142em <span class=\"_ _1\"></span>sta\u0142ym <span class=\"_ _5\"></span>wynosi<span class=\"_ _0\"></span><span class=\"ff1\"> </span>0,94 <span class=\"_ _5\"></span>(na <span class=\"_ _1\"></span>dzie\u0144 <span class=\"_ _5\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>grudnia <span class=\"_ _1\"></span>2022 <span class=\"_ _5\"></span>roku <span class=\"_ _1\"></span>odpo<span class=\"_ _0\"></span><span class=\"ff1\">wiednio: <span class=\"_ _5\"></span>0,59 <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>1,01)<span class=\"_ _0\"></span><span class=\"ff7\">. <span class=\"_ _5\"></span>Nale\u017cy po<span class=\"_ _1\"></span>dkre\u015bli\u0107, <span class=\"_ _1\"></span>i\u017c <span class=\"_ _5\"></span>warto\u015b\u0107 <span class=\"_ _1\"></span>wska\u017anika <span class=\"_ _5\"></span>pokrycia </span></span>zdeterminowana <span class=\"_ _0\"></span>jest <span class=\"_ _0\"></span>wysokim <span class=\"_ _9\"></span>poziomem <span class=\"_ _0\"></span>aktyw\u00f3w <span class=\"_ _0\"></span>trwa\u0142ych, <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>tym <span class=\"_ _0\"></span>inwestycji<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>w <span class=\"_ _9\"></span>po<span class=\"_ _1\"></span>rtfel <span class=\"_ _0\"></span>aktyw\u00f3w <span class=\"_ _9\"></span>FIZ.<span class=\"ff1\"> <span class=\"_ _9\"></span></span>Do <span class=\"_ _0\"></span>kapita\u0142u <span class=\"_ _0\"></span>sta\u0142ego <span class=\"_ _9\"></span>Grupa <span class=\"_ _0\"></span>wlicza <span class=\"_ _0\"></span>kapita\u0142y w\u0142asne wraz z zobowi\u0105zaniami d\u0142ugoterminowymi.<span class=\"ff1\"> </span>Poni\u017csza tabela przedstawia wyliczenia powy\u017cszych wska\u017anik\u00f3w.<span class=\"ff1\"> </span>31.12.2023 31.12.2022 (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ffa\"> </span>Kapita\u0142 w\u0142asny<span class=\"_ _1\"></span><span class=\"ff1\"> </span>16<span class=\"ls0\"> 971,7 </span>16<span class=\"ls0\"> 045,2 </span>Kapita\u0142 w\u0142asny i <span class=\"_ _1\"></span>zobowi\u0105zania<span class=\"ff1\"> </span>27<span class=\"ls0\"> 793,8 </span>27<span class=\"ls0\"> 070,8 </span>WSKA\u0179NIK UDZIA<span class=\"_ _1\"></span>\u0141U KAPITA\u0141<span class=\"_ _1\"></span>\u00d3W W\u0141ASNYCH W <span class=\"_ _1\"></span>SUMIE KAPITA\u0141U W\u0141<span class=\"_ _1\"></span>ASNEGO I ZOBOWI<span class=\"_ _1\"></span>\u0104ZA\u0143<span class=\"ff2\"> </span>0,61 0,59 *<span class=\"ls4\">   </span><span class=\"ff5 fs2\">Dane przekszta\u0142con<span class=\"_ _0\"></span>e w zwi\u0105zku z zastosowan\u0105 zm<span class=\"_ _0\"></span>ian\u0105 zasad (polityki) rach<span class=\"_ _0\"></span>unkowo\u015bci, kt\u00f3ra<span class=\"_ _0\"></span> zosta\u0142a szerzej opisana w N<span class=\"_ _0\"></span>ocie 2.6.<span class=\"_ _9\"></span><span class=\"ff4\"> </span></span>31.12.2023 31.12.2022 (dane przekszta\u0142cone)*<span class=\"_ _0\"></span><span class=\"ff2 fs4\"> </span>Aktywa trwa\u0142e<span class=\"ff2\"> </span>22<span class=\"ls0\"> 095,9 </span>19<span class=\"ls0\"> 218,5 </span>Kapita\u0142 w\u0142asny<span class=\"_ _1\"></span><span class=\"ff1\"> </span>16<span class=\"ls0\"> 971,7 </span>16<span class=\"ls0\"> 045,2 </span>Zobowi\u0105zania d\u0142<span class=\"_ _1\"></span>ugoterminowe <span class=\"ff1\"> </span>3 811,3 3 291,9 Kapita\u0142 sta\u0142y<span class=\"ff2\"> </span>20<span class=\"ls0\"> 783,0 </span>19<span class=\"ls0\"> 337,1 </span>WSKA\u0179NIK POKR<span class=\"_ _1\"></span>YCIA AKTYW<span class=\"_ _1\"></span>\u00d3W TRWA\u0141Y<span class=\"_ _1\"></span>CH KAPITA\u0141EM S<span class=\"_ _1\"></span>TA\u0141YM<span class=\"ff2\"> </span>0,94 1,01 *<span class=\"ls4\">   </span><span class=\"ff5 fs2\">Dane przekszta\u0142con<span class=\"_ _0\"></span>e w zwi\u0105zku z zastosowan\u0105 zm<span class=\"_ _0\"></span>ian\u0105 zasad <span class=\"_ _0\"></span>(polityki) rachu<span class=\"_ _0\"></span>nkowo\u015bci, kt\u00f3ra zost<span class=\"_ _0\"></span>a\u0142a szerzej opisana w Nocie <span class=\"_ _0\"></span>2.6.<span class=\"_ _0\"></span><span class=\"ff4\"> </span></span>Zarz\u0105dzanie  ryzykiem  kapita\u0142owym  obejmuje  r<span class=\"_ _0\"></span>\u00f3wnie\u017c  monitorowanie  wska\u017anik<span class=\"_ _0\"></span>a  zad\u0142u\u017cenie  finansowe  n<span class=\"_ _0\"></span>etto/EBITDA  kt\u00f3ry  jest <span class=\"_ _d\"> </span>oblicz<span class=\"_ _9\"></span><span class=\"ff1\">any<span class=\"_ _1\"></span> </span>na<span class=\"ls0\"> poziomie Grupy, w <span class=\"_ _1\"></span>oparciu o uregulowania i definicje uj<span class=\"ff7\">\u0119te w<span class=\"_ _1\"></span> Umowie Finansowania <span class=\"_ _1\"></span>z 2023 roku, <span class=\"_ _1\"></span>zawartej przez JSW <span class=\"_ _1\"></span>z Konsorcjum. Zgodn<span class=\"_ _1\"></span>ie </span></span>z <span class=\"_ _0\"></span>definicj\u0105 <span class=\"_ _0\"></span>zawart\u0105 <span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>umowie <span class=\"_ _0\"></span>finansowania, <span class=\"_ _0\"></span>przez <span class=\"_ _0\"></span>EBITDA <span class=\"_ _0\"></span>rozumie <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>\u0119 wynik <span class=\"_ _9\"></span>operacyjny Grupy <span class=\"_ _0\"></span>skorygowany <span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>amortyzacj\u0119 oraz <span class=\"_ _0\"></span>inn<span class=\"_ _9\"></span><span class=\"ff1\">e <span class=\"_ _0\"></span>pozycje </span>wymienione w tej umowie.  Zgodnie <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>wymog<span class=\"ff7\">ami <span class=\"_ _9\"></span>Umowy <span class=\"_ _9\"></span>Finansowania <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>roku, <span class=\"_ _9\"></span>priorytetowe <span class=\"_ _9\"></span>dla <span class=\"_ _9\"></span>Grupy <span class=\"_ _9\"></span>jest <span class=\"_ _9\"></span>utrzymanie <span class=\"_ _9\"></span>wysoko\u015bci <span class=\"_ _0\"></span>wska\u017anik<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>zad\u0142u\u017cenie <span class=\"_ _9\"></span>finansowe </span>netto/EBITDA <span class=\"_ _d\"> </span>n<span class=\"_ _0\"></span>a <span class=\"_ _f\"> </span>poziomie <span class=\"_ _d\"> </span>nieprze<span class=\"_ _0\"></span>kraczaj\u0105cym <span class=\"_ _f\"> </span>3,3x. <span class=\"_ _f\"> </span>Wed\u0142ug <span class=\"_ _d\"> </span>zapis\u00f3w <span class=\"_ _f\"> </span>umowy <span class=\"_ _d\"> </span>fina<span class=\"_ _0\"></span>nsowania, <span class=\"_ _d\"> </span>JSW <span class=\"_ _f\"> </span>jest <span class=\"_ _f\"> </span>zobowi\u0105zana <span class=\"_ _f\"> </span>do<span class=\"_ _0\"></span><span class=\"ff1\"> przedstawienia </span>stosownych <span class=\"_ _b\"></span>wylic<span class=\"ff7\">ze\u0144 <span class=\"_ _8\"> </span>wska\u017anika <span class=\"_ _b\"></span>wed\u0142ug <span class=\"_ _b\"></span>stanu <span class=\"_ _b\"> </span>n<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>koniec <span class=\"_ _8\"> </span>ka\u017cdego <span class=\"_ _b\"></span>kwarta\u0142u. <span class=\"_ _8\"> </span>Warunek <span class=\"_ _b\"></span>dotycz\u0105cy <span class=\"_ _8\"> </span>utrzymania <span class=\"_ _b\"></span>poziomu <span class=\"_ _b\"></span>wska\u017anika <span class=\"_ _b\"></span>zad\u0142u\u017cenie </span>finansowe <span class=\"_ _b\"></span>netto/EBITDA <span class=\"_ _8\"> </span>zosta\u0142 <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _b\"></span>roku <span class=\"_ _8\"> </span>wype\u0142niony <span class=\"_ _b\"></span>w <span class=\"_ _b\"> </span>okr<span class=\"_ _0\"></span>esach <span class=\"_ _b\"></span>k<span class=\"_ _0\"></span>wartalnych <span class=\"_ _b\"></span>podlegaj\u0105cych <span class=\"_ _8\"> </span>weryfikacji. <span class=\"_ _8\"> </span>Wed\u0142ug <span class=\"_ _b\"></span>wst\u0119pnych <span class=\"_ _b\"></span>szacunk\u00f3w na<span class=\"ls0\"> <span class=\"ff7\">dzie\u0144 <span class=\"_ _1\"></span>sporz\u0105dzenia niniejszego <span class=\"_ _5\"></span>skonsolidowanego spraw<span class=\"_ _1\"></span>ozdania <span class=\"_ _1\"></span>finansowego <span class=\"_ _1\"></span>powy\u017cszy wska\u017anik <span class=\"_ _5\"></span>za 2023 <span class=\"_ _1\"></span>rok <span class=\"_ _1\"></span>zostanie <span class=\"_ _1\"></span>spe\u0142niony. <span class=\"_ _1\"></span>Kalkulacja<span class=\"_ _1\"></span> </span></span>ta wymaga odr\u0119bnego kontrasygnowania przez bieg\u0142ego rewidenta.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "10.1.<span class=\"ffb ls0\"> <span class=\"ff2\">POZYCJE WARUNKOWE<span class=\"_ _1c\"> </span></span></span>ZOBOWI\u0104ZANIA WARUNKOW<span class=\"ff2\"> </span>a)<span class=\"ffe ls0\"> <span class=\"ff9\">szkody g\u00f3rnicze<span class=\"ffa\"> </span></span></span>Grupa <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>ramach <span class=\"_ _9\"></span>przyj\u0119tej <span class=\"_ _9\"></span>polityki <span class=\"_ _9\"></span>tworzenia <span class=\"_ _9\"></span>rezerw <span class=\"_ _0\"></span>ujmuje <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>skonsolidowanym <span class=\"_ _0\"></span>sprawozd<span class=\"_ _0\"></span>aniu <span class=\"_ _9\"></span>finanso<span class=\"_ _0\"></span>wym <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ezerwy <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>szk<span class=\"_ _0\"></span>ody <span class=\"_ _0\"></span>g\u00f3r<span class=\"_ _0\"></span>nicze, <span class=\"_ _9\"></span>kt\u00f3re s\u0105<span class=\"ff1 ls0\"> <span class=\"ff7\">skutkiem <span class=\"_ _11\"> </span>dzi<span class=\"_ _0\"></span>a\u0142alno\u015bci <span class=\"_ _11\"> </span>eksploatacyjnej <span class=\"_ _12\"> </span>k<span class=\"_ _0\"></span>opal\u0144 <span class=\"_ _11\"> </span>w\u0119gla <span class=\"_ _12\"> </span>kamiennego <span class=\"_ _12\"> </span>nale\u017c\u0105cych <span class=\"_ _12\"> </span>do <span class=\"_ _12\"> </span>JSW, <span class=\"_ _12\"> </span>w<span class=\"_ _0\"></span></span> <span class=\"ff7\">warto\u015bci <span class=\"_ _12\"> </span>bie\u017c\u0105cej <span class=\"_ _12\"> </span>nak\u0142ad\u00f3w <span class=\"_ _12\"> </span>niezb\u0119dnych </span></span>do<span class=\"ls0\"> <span class=\"ff7\">wype\u0142nienia <span class=\"_ _b\"></span>zobowi\u0105zania. <span class=\"_ _9\"></span>Gr<span class=\"_ _0\"></span>upie <span class=\"_ _b\"></span>nie <span class=\"_ _b\"></span>jest <span class=\"_ _b\"></span>znana <span class=\"_ _b\"></span>metoda <span class=\"_ _b\"></span>ustalenia <span class=\"_ _b\"></span>warto\u015bci <span class=\"_ _b\"></span>przysz\u0142ych <span class=\"_ _b\"> </span>niezg\u0142<span class=\"_ _0\"></span>oszonych <span class=\"_ _9\"></span>szk\u00f3d <span class=\"_ _b\"></span>g\u00f3rniczych, <span class=\"_ _b\"></span>kt\u00f3re <span class=\"_ _b\"></span>wyst\u0105pi\u0105 </span></span>na<span class=\"ls0\"> <span class=\"ff7\">skutek przesz\u0142ych dzia\u0142a\u0144 eksploatacyjnych, kt\u00f3ra umo\u017cliwi\u0142aby wiarygodne oszacow<span class=\"_ _1\"></span>anie przysz\u0142ych koszt\u00f3w ich likwidacji.<span class=\"_ _9\"></span><span class=\"ff1\"> </span></span></span>b)<span class=\"ffe ls0\"> <span class=\"ffa\">gwarancje zatrudnienia </span></span>Zarz\u0105d JSW <span class=\"_ _5\"></span>w dniu <span class=\"_ _1\"></span>30 <span class=\"_ _1\"></span>marca 2021 <span class=\"_ _5\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _1\"></span>podj\u0105\u0142 <span class=\"_ _1\"></span>uchwa\u0142\u0119 o <span class=\"_ _1\"></span>przed\u0142u\u017ceniu okresu <span class=\"_ _1\"></span>obowi\u0105zywania <span class=\"_ _1\"></span>zawartego w<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dniu 5 <span class=\"_ _5\"></span>maja<span class=\"_ _0\"></span> 20<span class=\"_ _1\"></span>11 roku <span class=\"_ _5\"></span>Por<span class=\"_ _0\"></span>ozumienia zbiorowego zawartego pomi\u0119dzy Zarz\u0105dem JSW a reprezentatyw<span class=\"_ _1\"></span>nymi organizacjami Zwi\u0105zk\u00f3w Zawodowych dzia\u0142aj\u0105cych w JSW, dotycz\u0105c<span class=\"_ _0\"></span><span class=\"ff1\">ego </span>gwarancji zatr<span class=\"_ _0\"></span>udnienia dla <span class=\"_ _0\"></span>pracownik\u00f3w JSW. <span class=\"_ _0\"></span>Zgodnie<span class=\"ff1\"> <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>zapisami zawartego <span class=\"_ _0\"></span>w 2011 <span class=\"_ _0\"></span>roku porozumienia <span class=\"_ _0\"></span>gwarancje <span class=\"_ _0\"></span>zatrudnienia dla <span class=\"_ _0\"></span>wszystkich </span>pracownik\u00f3w JSW wynosi\u0142y 10 lat licz\u0105c od dnia up<span class=\"_ _1\"></span>ublicznienia akcji JSW na Gie\u0142dzie Papier\u00f3w Warto\u015bciowych w Wa<span class=\"_ _1\"></span>rszawie. Na mo<span class=\"_ _0\"></span>cy podj\u0119tej w 2021 roku uchwa\u0142y Zarz\u0105du JSW gwarancje pracownicze zosta\u0142y przed\u0142u\u017cone o okres kolejnych 10 lat.<span class=\"ff1\"> </span>Maj\u0105c <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>uwadze <span class=\"_ _9\"></span>po<span class=\"_ _0\"></span>wy\u017csze, <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>dniu <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>marca <span class=\"_ _b\"></span>2021 <span class=\"_ _b\"></span>roku <span class=\"_ _b\"></span>Zarz\u0105d <span class=\"_ _b\"></span>JSW <span class=\"_ _b\"></span>zawar\u0142 <span class=\"_ _b\"></span>Porozumienie <span class=\"_ _b\"></span>Zbiorowe <span class=\"_ _b\"></span>z <span class=\"_ _b\"></span>Reprezentatywnymi <span class=\"_ _9\"></span>Or<span class=\"_ _0\"></span>ganizacjami<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Zwi\u0105zkowymi <span class=\"_ _5\"></span>dzia\u0142aj\u0105cy<span class=\"_ _0\"></span>mi <span class=\"_ _5\"></span>w <span class=\"_ _5\"></span>JSW, <span class=\"_ _1\"></span>kt\u00f3re <span class=\"_ _5\"></span>zak\u0142ada <span class=\"_ _5\"></span>gwarancje <span class=\"_ _1\"></span>zatrudnienia <span class=\"_ _5\"></span>dla w<span class=\"_ _1\"></span>szystkich <span class=\"_ _1\"></span>pracownik\u00f3w <span class=\"_ _5\"></span>JSW <span class=\"_ _5\"></span>na <span class=\"_ _5\"></span>okr<span class=\"_ _0\"></span>es <span class=\"_ _5\"></span>10 <span class=\"_ _1\"></span>lat, <span class=\"_ _5\"></span>licz\u0105c <span class=\"_ _1\"></span>od<span class=\"ff1\"> dnia <span class=\"_ _5\"></span>zawarcia </span>Porozumienia.  W <span class=\"_ _d\"> </span>przypadku <span class=\"_ _d\"> </span>niedotrzymania  pr<span class=\"_ _0\"></span>zez  JSW <span class=\"_ _d\"> </span>gwarancji  z<span class=\"_ _0\"></span>atrudnienia,  Jednostka  dominuj\u0105ca <span class=\"_ _d\"> </span>b\u0119dzie <span class=\"_ _d\"> </span>zobowi\u0105zana  do <span class=\"_ _d\"> </span>wyp\u0142aty<span class=\"_ _9\"></span><span class=\"ff1\"> </span>odszkodowania <span class=\"_ _5\"></span>w <span class=\"_ _0\"></span><span class=\"ff7\">wysoko\u015bci r\u00f3wnej <span class=\"_ _5\"></span>i<span class=\"_ _0\"></span>loczynowi <span class=\"_ _1\"></span>przeci\u0119tnego m<span class=\"_ _1\"></span>iesi\u0119cznego w<span class=\"_ _1\"></span>ynagrodzenia <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>JSW <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>roku <span class=\"_ _1\"></span>poprzedzaj\u0105cym <span class=\"_ _1\"></span>rozwi\u0105zanie stosun<span class=\"_ _1\"></span>ku </span>pracy <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>liczby <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>esi\u0119cy, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _9\"></span>pozostaj\u0105 <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>up\u0142ywu <span class=\"_ _0\"></span>okresu <span class=\"_ _9\"></span>gwarancji <span class=\"_ _9\"></span>zatrudnienia <span class=\"_ _9\"></span>(w <span class=\"_ _0\"></span>przypadku <span class=\"_ _9\"></span>pracownik\u00f3w <span class=\"_ _9\"></span>administracyjnych <span class=\"_ _9\"></span>n<span class=\"_ _9\"></span>ie <span class=\"_ _0\"></span>wi\u0119cej <span class=\"_ _9\"></span>ni\u017c sze\u015b\u0107dziesi\u0119ciokrotno\u015b\u0107  przeci\u0119tnego  wynagrodzenia  w  roku  poprzedzaj\u0105cym).  Strony  zobowi\u0105za\u0142y  si\u0119  do  wzajemne<span class=\"_ _1\"></span>j  wsp\u00f3\u0142pracy  w<span class=\"_ _0\"></span><span class=\"ff1\"> celu<span class=\"_ _0\"></span> </span>zachowania <span class=\"_ _1\"></span>aktualnych <span class=\"_ _1\"></span>miejsc <span class=\"_ _1\"></span>pracy <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>rozwoju <span class=\"_ _1\"></span>JSW. <span class=\"_ _1\"></span>Strony <span class=\"_ _1\"></span>postanowi\u0142y, <span class=\"_ _1\"></span>\u017ce <span class=\"_ _5\"></span>Porozumienie b\u0119dzie <span class=\"_ _1\"></span>obowi\u0105zywa\u0107 <span class=\"_ _5\"></span>do czasu <span class=\"_ _1\"></span>wej\u015bcia w<span class=\"ff1\"> </span>\u017cycie <span class=\"_ _1\"></span>nowego jednolitego Zak\u0142adowego Uk\u0142adu Zbiorowego Pracy dla Pracownik\u00f3w JSW, a do <span class=\"_ _1\"></span>tego czasu warunki um\u00f3w o prac\u0119 pracownik\u00f3w zak\u0142ad\u00f3w JSW nie ulegn\u0105 zmianom i nie b\u0119d\u0105 podlega\u0107 wypowiedzeniom.<span class=\"ff1\"> </span>c)<span class=\"ffe ls0\"> <span class=\"ff9\">udzielone i otrzymane por\u0119czenia i gwarancje<span class=\"ffa\"> </span></span></span>W <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _b\"></span>wygas\u0142o <span class=\"_ _9\"></span>por\u0119czenie <span class=\"_ _b\"></span>sp\u00f3\u0142ki <span class=\"_ _9\"></span>PBSz <span class=\"_ _9\"></span>za <span class=\"_ _b\"></span>zobowi\u0105zania <span class=\"_ _9\"></span>PPG <span class=\"_ _b\"></span>ROW<span class=\"ff1\">-</span>JAS <span class=\"_ _b\"></span>Sp. <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>o.o. <span class=\"_ _b\"></span>wobec <span class=\"_ _9\"></span>Generali <span class=\"_ _9\"></span>T<span class=\"_ _0\"></span>owarzystwo <span class=\"_ _9\"></span>Ubezpiecze\u0144 <span class=\"_ _9\"></span>S.A., kt\u00f3rego warto\u015b\u0107 wynosi\u0142a 4,9 mln PLN.<span class=\"ff1\"> </span>Na <span class=\"_ _1\"></span>dzie\u0144 <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>grudnia <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>roku w<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Grupie wyst\u0119po<span class=\"_ _1\"></span>wa\u0142y <span class=\"_ _1\"></span>czynne <span class=\"_ _1\"></span>gwarancje <span class=\"_ _1\"></span>ubezpieczeniowe <span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>\u0142\u0105czn\u0105 <span class=\"_ _1\"></span>kwot\u0119 31,8 <span class=\"_ _5\"></span>mln PLN <span class=\"_ _1\"></span>oraz <span class=\"_ _1\"></span>czynne <span class=\"ff1\">gwarancje </span>bankowe <span class=\"_ _9\"></span><span class=\"ff7\">na <span class=\"_ _b\"></span>\u0142\u0105czn\u0105 <span class=\"_ _9\"></span>kwot\u0119 <span class=\"_ _9\"></span>1<span class=\"_ _0\"></span>5,7 <span class=\"_ _9\"></span>mln <span class=\"_ _b\"></span>PLN <span class=\"_ _9\"></span>(na <span class=\"_ _b\"></span>dzie\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _b\"></span>grudnia <span class=\"_ _9\"></span>2022 <span class=\"_ _b\"></span>roku: <span class=\"_ _9\"></span>gwarancje <span class=\"_ _b\"></span>ubezpieczeniowe <span class=\"_ _9\"></span>wynosi\u0142<span class=\"_ _0\"></span>y <span class=\"_ _9\"></span>28,3 <span class=\"_ _9\"></span>mln <span class=\"_ _b\"></span>PLN, <span class=\"_ _9\"></span>a <span class=\"_ _b\"></span>gwarancje </span>bankowe:14,0 mln PLN).<span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-474": {
   "value": "10.1.<span class=\"ffb ls0\"> <span class=\"ff2\">POZYCJE WARUNKOWE<span class=\"_ _1c\"> </span></span></span>ZOBOWI\u0104ZANIA WARUNKOW<span class=\"ff2\"> </span>a)<span class=\"ffe ls0\"> <span class=\"ff9\">szkody g\u00f3rnicze<span class=\"ffa\"> </span></span></span>Grupa <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>ramach <span class=\"_ _9\"></span>przyj\u0119tej <span class=\"_ _9\"></span>polityki <span class=\"_ _9\"></span>tworzenia <span class=\"_ _9\"></span>rezerw <span class=\"_ _0\"></span>ujmuje <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>skonsolidowanym <span class=\"_ _0\"></span>sprawozd<span class=\"_ _0\"></span>aniu <span class=\"_ _9\"></span>finanso<span class=\"_ _0\"></span>wym <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ezerwy <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>szk<span class=\"_ _0\"></span>ody <span class=\"_ _0\"></span>g\u00f3r<span class=\"_ _0\"></span>nicze, <span class=\"_ _9\"></span>kt\u00f3re s\u0105<span class=\"ff1 ls0\"> <span class=\"ff7\">skutkiem <span class=\"_ _11\"> </span>dzi<span class=\"_ _0\"></span>a\u0142alno\u015bci <span class=\"_ _11\"> </span>eksploatacyjnej <span class=\"_ _12\"> </span>k<span class=\"_ _0\"></span>opal\u0144 <span class=\"_ _11\"> </span>w\u0119gla <span class=\"_ _12\"> </span>kamiennego <span class=\"_ _12\"> </span>nale\u017c\u0105cych <span class=\"_ _12\"> </span>do <span class=\"_ _12\"> </span>JSW, <span class=\"_ _12\"> </span>w<span class=\"_ _0\"></span></span> <span class=\"ff7\">warto\u015bci <span class=\"_ _12\"> </span>bie\u017c\u0105cej <span class=\"_ _12\"> </span>nak\u0142ad\u00f3w <span class=\"_ _12\"> </span>niezb\u0119dnych </span></span>do<span class=\"ls0\"> <span class=\"ff7\">wype\u0142nienia <span class=\"_ _b\"></span>zobowi\u0105zania. <span class=\"_ _9\"></span>Gr<span class=\"_ _0\"></span>upie <span class=\"_ _b\"></span>nie <span class=\"_ _b\"></span>jest <span class=\"_ _b\"></span>znana <span class=\"_ _b\"></span>metoda <span class=\"_ _b\"></span>ustalenia <span class=\"_ _b\"></span>warto\u015bci <span class=\"_ _b\"></span>przysz\u0142ych <span class=\"_ _b\"> </span>niezg\u0142<span class=\"_ _0\"></span>oszonych <span class=\"_ _9\"></span>szk\u00f3d <span class=\"_ _b\"></span>g\u00f3rniczych, <span class=\"_ _b\"></span>kt\u00f3re <span class=\"_ _b\"></span>wyst\u0105pi\u0105 </span></span>na<span class=\"ls0\"> <span class=\"ff7\">skutek przesz\u0142ych dzia\u0142a\u0144 eksploatacyjnych, kt\u00f3ra umo\u017cliwi\u0142aby wiarygodne oszacow<span class=\"_ _1\"></span>anie przysz\u0142ych koszt\u00f3w ich likwidacji.<span class=\"_ _9\"></span><span class=\"ff1\"> </span></span></span>b)<span class=\"ffe ls0\"> <span class=\"ffa\">gwarancje zatrudnienia </span></span>Zarz\u0105d JSW <span class=\"_ _5\"></span>w dniu <span class=\"_ _1\"></span>30 <span class=\"_ _1\"></span>marca 2021 <span class=\"_ _5\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _1\"></span>podj\u0105\u0142 <span class=\"_ _1\"></span>uchwa\u0142\u0119 o <span class=\"_ _1\"></span>przed\u0142u\u017ceniu okresu <span class=\"_ _1\"></span>obowi\u0105zywania <span class=\"_ _1\"></span>zawartego w<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dniu 5 <span class=\"_ _5\"></span>maja<span class=\"_ _0\"></span> 20<span class=\"_ _1\"></span>11 roku <span class=\"_ _5\"></span>Por<span class=\"_ _0\"></span>ozumienia zbiorowego zawartego pomi\u0119dzy Zarz\u0105dem JSW a reprezentatyw<span class=\"_ _1\"></span>nymi organizacjami Zwi\u0105zk\u00f3w Zawodowych dzia\u0142aj\u0105cych w JSW, dotycz\u0105c<span class=\"_ _0\"></span><span class=\"ff1\">ego </span>gwarancji zatr<span class=\"_ _0\"></span>udnienia dla <span class=\"_ _0\"></span>pracownik\u00f3w JSW. <span class=\"_ _0\"></span>Zgodnie<span class=\"ff1\"> <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>zapisami zawartego <span class=\"_ _0\"></span>w 2011 <span class=\"_ _0\"></span>roku porozumienia <span class=\"_ _0\"></span>gwarancje <span class=\"_ _0\"></span>zatrudnienia dla <span class=\"_ _0\"></span>wszystkich </span>pracownik\u00f3w JSW wynosi\u0142y 10 lat licz\u0105c od dnia up<span class=\"_ _1\"></span>ublicznienia akcji JSW na Gie\u0142dzie Papier\u00f3w Warto\u015bciowych w Wa<span class=\"_ _1\"></span>rszawie. Na mo<span class=\"_ _0\"></span>cy podj\u0119tej w 2021 roku uchwa\u0142y Zarz\u0105du JSW gwarancje pracownicze zosta\u0142y przed\u0142u\u017cone o okres kolejnych 10 lat.<span class=\"ff1\"> </span>Maj\u0105c <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>uwadze <span class=\"_ _9\"></span>po<span class=\"_ _0\"></span>wy\u017csze, <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>dniu <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>marca <span class=\"_ _b\"></span>2021 <span class=\"_ _b\"></span>roku <span class=\"_ _b\"></span>Zarz\u0105d <span class=\"_ _b\"></span>JSW <span class=\"_ _b\"></span>zawar\u0142 <span class=\"_ _b\"></span>Porozumienie <span class=\"_ _b\"></span>Zbiorowe <span class=\"_ _b\"></span>z <span class=\"_ _b\"></span>Reprezentatywnymi <span class=\"_ _9\"></span>Or<span class=\"_ _0\"></span>ganizacjami<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Zwi\u0105zkowymi <span class=\"_ _5\"></span>dzia\u0142aj\u0105cy<span class=\"_ _0\"></span>mi <span class=\"_ _5\"></span>w <span class=\"_ _5\"></span>JSW, <span class=\"_ _1\"></span>kt\u00f3re <span class=\"_ _5\"></span>zak\u0142ada <span class=\"_ _5\"></span>gwarancje <span class=\"_ _1\"></span>zatrudnienia <span class=\"_ _5\"></span>dla w<span class=\"_ _1\"></span>szystkich <span class=\"_ _1\"></span>pracownik\u00f3w <span class=\"_ _5\"></span>JSW <span class=\"_ _5\"></span>na <span class=\"_ _5\"></span>okr<span class=\"_ _0\"></span>es <span class=\"_ _5\"></span>10 <span class=\"_ _1\"></span>lat, <span class=\"_ _5\"></span>licz\u0105c <span class=\"_ _1\"></span>od<span class=\"ff1\"> dnia <span class=\"_ _5\"></span>zawarcia </span>Porozumienia.  W <span class=\"_ _d\"> </span>przypadku <span class=\"_ _d\"> </span>niedotrzymania  pr<span class=\"_ _0\"></span>zez  JSW <span class=\"_ _d\"> </span>gwarancji  z<span class=\"_ _0\"></span>atrudnienia,  Jednostka  dominuj\u0105ca <span class=\"_ _d\"> </span>b\u0119dzie <span class=\"_ _d\"> </span>zobowi\u0105zana  do <span class=\"_ _d\"> </span>wyp\u0142aty<span class=\"_ _9\"></span><span class=\"ff1\"> </span>odszkodowania <span class=\"_ _5\"></span>w <span class=\"_ _0\"></span><span class=\"ff7\">wysoko\u015bci r\u00f3wnej <span class=\"_ _5\"></span>i<span class=\"_ _0\"></span>loczynowi <span class=\"_ _1\"></span>przeci\u0119tnego m<span class=\"_ _1\"></span>iesi\u0119cznego w<span class=\"_ _1\"></span>ynagrodzenia <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>JSW <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>roku <span class=\"_ _1\"></span>poprzedzaj\u0105cym <span class=\"_ _1\"></span>rozwi\u0105zanie stosun<span class=\"_ _1\"></span>ku </span>pracy <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>liczby <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>esi\u0119cy, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _9\"></span>pozostaj\u0105 <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>up\u0142ywu <span class=\"_ _0\"></span>okresu <span class=\"_ _9\"></span>gwarancji <span class=\"_ _9\"></span>zatrudnienia <span class=\"_ _9\"></span>(w <span class=\"_ _0\"></span>przypadku <span class=\"_ _9\"></span>pracownik\u00f3w <span class=\"_ _9\"></span>administracyjnych <span class=\"_ _9\"></span>n<span class=\"_ _9\"></span>ie <span class=\"_ _0\"></span>wi\u0119cej <span class=\"_ _9\"></span>ni\u017c sze\u015b\u0107dziesi\u0119ciokrotno\u015b\u0107  przeci\u0119tnego  wynagrodzenia  w  roku  poprzedzaj\u0105cym).  Strony  zobowi\u0105za\u0142y  si\u0119  do  wzajemne<span class=\"_ _1\"></span>j  wsp\u00f3\u0142pracy  w<span class=\"_ _0\"></span><span class=\"ff1\"> celu<span class=\"_ _0\"></span> </span>zachowania <span class=\"_ _1\"></span>aktualnych <span class=\"_ _1\"></span>miejsc <span class=\"_ _1\"></span>pracy <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>rozwoju <span class=\"_ _1\"></span>JSW. <span class=\"_ _1\"></span>Strony <span class=\"_ _1\"></span>postanowi\u0142y, <span class=\"_ _1\"></span>\u017ce <span class=\"_ _5\"></span>Porozumienie b\u0119dzie <span class=\"_ _1\"></span>obowi\u0105zywa\u0107 <span class=\"_ _5\"></span>do czasu <span class=\"_ _1\"></span>wej\u015bcia w<span class=\"ff1\"> </span>\u017cycie <span class=\"_ _1\"></span>nowego jednolitego Zak\u0142adowego Uk\u0142adu Zbiorowego Pracy dla Pracownik\u00f3w JSW, a do <span class=\"_ _1\"></span>tego czasu warunki um\u00f3w o prac\u0119 pracownik\u00f3w zak\u0142ad\u00f3w JSW nie ulegn\u0105 zmianom i nie b\u0119d\u0105 podlega\u0107 wypowiedzeniom.<span class=\"ff1\"> </span>c)<span class=\"ffe ls0\"> <span class=\"ff9\">udzielone i otrzymane por\u0119czenia i gwarancje<span class=\"ffa\"> </span></span></span>W <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _b\"></span>wygas\u0142o <span class=\"_ _9\"></span>por\u0119czenie <span class=\"_ _b\"></span>sp\u00f3\u0142ki <span class=\"_ _9\"></span>PBSz <span class=\"_ _9\"></span>za <span class=\"_ _b\"></span>zobowi\u0105zania <span class=\"_ _9\"></span>PPG <span class=\"_ _b\"></span>ROW<span class=\"ff1\">-</span>JAS <span class=\"_ _b\"></span>Sp. <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>o.o. <span class=\"_ _b\"></span>wobec <span class=\"_ _9\"></span>Generali <span class=\"_ _9\"></span>T<span class=\"_ _0\"></span>owarzystwo <span class=\"_ _9\"></span>Ubezpiecze\u0144 <span class=\"_ _9\"></span>S.A., kt\u00f3rego warto\u015b\u0107 wynosi\u0142a 4,9 mln PLN.<span class=\"ff1\"> </span>Na <span class=\"_ _1\"></span>dzie\u0144 <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>grudnia <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>roku w<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Grupie wyst\u0119po<span class=\"_ _1\"></span>wa\u0142y <span class=\"_ _1\"></span>czynne <span class=\"_ _1\"></span>gwarancje <span class=\"_ _1\"></span>ubezpieczeniowe <span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>\u0142\u0105czn\u0105 <span class=\"_ _1\"></span>kwot\u0119 31,8 <span class=\"_ _5\"></span>mln PLN <span class=\"_ _1\"></span>oraz <span class=\"_ _1\"></span>czynne <span class=\"ff1\">gwarancje </span>bankowe <span class=\"_ _9\"></span><span class=\"ff7\">na <span class=\"_ _b\"></span>\u0142\u0105czn\u0105 <span class=\"_ _9\"></span>kwot\u0119 <span class=\"_ _9\"></span>1<span class=\"_ _0\"></span>5,7 <span class=\"_ _9\"></span>mln <span class=\"_ _b\"></span>PLN <span class=\"_ _9\"></span>(na <span class=\"_ _b\"></span>dzie\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _b\"></span>grudnia <span class=\"_ _9\"></span>2022 <span class=\"_ _b\"></span>roku: <span class=\"_ _9\"></span>gwarancje <span class=\"_ _b\"></span>ubezpieczeniowe <span class=\"_ _9\"></span>wynosi\u0142<span class=\"_ _0\"></span>y <span class=\"_ _9\"></span>28,3 <span class=\"_ _9\"></span>mln <span class=\"_ _b\"></span>PLN, <span class=\"_ _9\"></span>a <span class=\"_ _b\"></span>gwarancje </span>bankowe:14,0 mln PLN).<span class=\"_ _1c\"> </span>10.2.<span class=\"ffb ls0\"> <span class=\"ff3\">PRZYSZ\u0141E ZOBOWI\u0104ZANIA U<span class=\"_ _0\"></span>MOWNE <span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>Przysz\u0142e <span class=\"_ _b\"></span>zobowi\u0105zania <span class=\"_ _9\"></span>umowne <span class=\"_ _9\"></span>zaci\u0105gni\u0119te <span class=\"_ _b\"></span>na <span class=\"_ _9\"></span>dni <span class=\"_ _b\"></span>ko\u0144cz\u0105ce <span class=\"_ _b\"></span>okresy <span class=\"_ _b\"></span>sprawozda<span class=\"_ _1\"></span>wcze, <span class=\"_ _9\"></span>nie <span class=\"_ _b\"></span>uj\u0119te <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>skonsolido<span class=\"_ _0\"></span>wanym <span class=\"_ _9\"></span>sprawozdaniu <span class=\"_ _b\"></span>z<span class=\"_ _0\"></span><span class=\"ff1\"> sytuacji </span>finansowej obejmuj\u0105:<span class=\"ff1\"> </span>31.12.2023 31.12.2022 Zobowi\u0105zania umo<span class=\"_ _1\"></span>wne zaci\u0105gni\u0119te w <span class=\"_ _1\"></span>celu nabycia r<span class=\"_ _1\"></span>zeczowych akty<span class=\"_ _1\"></span>w\u00f3w trwa\u0142ych i<span class=\"ff1\"> </span>warto\u015bci niematerialny<span class=\"_ _1\"></span>ch<span class=\"ff1\"> </span>1 269,2 1 266,6 Pozosta\u0142e<span class=\"ff1\"> </span>167,8 108,1 RAZEM 1 437,0 1 374,7",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-494": {
   "value": "10.1.<span class=\"ffb ls0\"> <span class=\"ff2\">POZYCJE WARUNKOWE<span class=\"_ _1c\"> </span></span></span>ZOBOWI\u0104ZANIA WARUNKOW<span class=\"ff2\"> </span>a)<span class=\"ffe ls0\"> <span class=\"ff9\">szkody g\u00f3rnicze<span class=\"ffa\"> </span></span></span>Grupa <span class=\"_ _9\"></span>w <span class=\"_ _0\"></span>ramach <span class=\"_ _9\"></span>przyj\u0119tej <span class=\"_ _9\"></span>polityki <span class=\"_ _9\"></span>tworzenia <span class=\"_ _9\"></span>rezerw <span class=\"_ _0\"></span>ujmuje <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>skonsolidowanym <span class=\"_ _0\"></span>sprawozd<span class=\"_ _0\"></span>aniu <span class=\"_ _9\"></span>finanso<span class=\"_ _0\"></span>wym <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ezerwy <span class=\"_ _9\"></span>na <span class=\"_ _0\"></span>szk<span class=\"_ _0\"></span>ody <span class=\"_ _0\"></span>g\u00f3r<span class=\"_ _0\"></span>nicze, <span class=\"_ _9\"></span>kt\u00f3re s\u0105<span class=\"ff1 ls0\"> <span class=\"ff7\">skutkiem <span class=\"_ _11\"> </span>dzi<span class=\"_ _0\"></span>a\u0142alno\u015bci <span class=\"_ _11\"> </span>eksploatacyjnej <span class=\"_ _12\"> </span>k<span class=\"_ _0\"></span>opal\u0144 <span class=\"_ _11\"> </span>w\u0119gla <span class=\"_ _12\"> </span>kamiennego <span class=\"_ _12\"> </span>nale\u017c\u0105cych <span class=\"_ _12\"> </span>do <span class=\"_ _12\"> </span>JSW, <span class=\"_ _12\"> </span>w<span class=\"_ _0\"></span></span> <span class=\"ff7\">warto\u015bci <span class=\"_ _12\"> </span>bie\u017c\u0105cej <span class=\"_ _12\"> </span>nak\u0142ad\u00f3w <span class=\"_ _12\"> </span>niezb\u0119dnych </span></span>do<span class=\"ls0\"> <span class=\"ff7\">wype\u0142nienia <span class=\"_ _b\"></span>zobowi\u0105zania. <span class=\"_ _9\"></span>Gr<span class=\"_ _0\"></span>upie <span class=\"_ _b\"></span>nie <span class=\"_ _b\"></span>jest <span class=\"_ _b\"></span>znana <span class=\"_ _b\"></span>metoda <span class=\"_ _b\"></span>ustalenia <span class=\"_ _b\"></span>warto\u015bci <span class=\"_ _b\"></span>przysz\u0142ych <span class=\"_ _b\"> </span>niezg\u0142<span class=\"_ _0\"></span>oszonych <span class=\"_ _9\"></span>szk\u00f3d <span class=\"_ _b\"></span>g\u00f3rniczych, <span class=\"_ _b\"></span>kt\u00f3re <span class=\"_ _b\"></span>wyst\u0105pi\u0105 </span></span>na<span class=\"ls0\"> <span class=\"ff7\">skutek przesz\u0142ych dzia\u0142a\u0144 eksploatacyjnych, kt\u00f3ra umo\u017cliwi\u0142aby wiarygodne oszacow<span class=\"_ _1\"></span>anie przysz\u0142ych koszt\u00f3w ich likwidacji.<span class=\"_ _9\"></span><span class=\"ff1\"> </span></span></span>b)<span class=\"ffe ls0\"> <span class=\"ffa\">gwarancje zatrudnienia </span></span>Zarz\u0105d JSW <span class=\"_ _5\"></span>w dniu <span class=\"_ _1\"></span>30 <span class=\"_ _1\"></span>marca 2021 <span class=\"_ _5\"></span>r<span class=\"_ _0\"></span>oku <span class=\"_ _1\"></span>podj\u0105\u0142 <span class=\"_ _1\"></span>uchwa\u0142\u0119 o <span class=\"_ _1\"></span>przed\u0142u\u017ceniu okresu <span class=\"_ _1\"></span>obowi\u0105zywania <span class=\"_ _1\"></span>zawartego w<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dniu 5 <span class=\"_ _5\"></span>maja<span class=\"_ _0\"></span> 20<span class=\"_ _1\"></span>11 roku <span class=\"_ _5\"></span>Por<span class=\"_ _0\"></span>ozumienia zbiorowego zawartego pomi\u0119dzy Zarz\u0105dem JSW a reprezentatyw<span class=\"_ _1\"></span>nymi organizacjami Zwi\u0105zk\u00f3w Zawodowych dzia\u0142aj\u0105cych w JSW, dotycz\u0105c<span class=\"_ _0\"></span><span class=\"ff1\">ego </span>gwarancji zatr<span class=\"_ _0\"></span>udnienia dla <span class=\"_ _0\"></span>pracownik\u00f3w JSW. <span class=\"_ _0\"></span>Zgodnie<span class=\"ff1\"> <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>zapisami zawartego <span class=\"_ _0\"></span>w 2011 <span class=\"_ _0\"></span>roku porozumienia <span class=\"_ _0\"></span>gwarancje <span class=\"_ _0\"></span>zatrudnienia dla <span class=\"_ _0\"></span>wszystkich </span>pracownik\u00f3w JSW wynosi\u0142y 10 lat licz\u0105c od dnia up<span class=\"_ _1\"></span>ublicznienia akcji JSW na Gie\u0142dzie Papier\u00f3w Warto\u015bciowych w Wa<span class=\"_ _1\"></span>rszawie. Na mo<span class=\"_ _0\"></span>cy podj\u0119tej w 2021 roku uchwa\u0142y Zarz\u0105du JSW gwarancje pracownicze zosta\u0142y przed\u0142u\u017cone o okres kolejnych 10 lat.<span class=\"ff1\"> </span>Maj\u0105c <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>uwadze <span class=\"_ _9\"></span>po<span class=\"_ _0\"></span>wy\u017csze, <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>dniu <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>marca <span class=\"_ _b\"></span>2021 <span class=\"_ _b\"></span>roku <span class=\"_ _b\"></span>Zarz\u0105d <span class=\"_ _b\"></span>JSW <span class=\"_ _b\"></span>zawar\u0142 <span class=\"_ _b\"></span>Porozumienie <span class=\"_ _b\"></span>Zbiorowe <span class=\"_ _b\"></span>z <span class=\"_ _b\"></span>Reprezentatywnymi <span class=\"_ _9\"></span>Or<span class=\"_ _0\"></span>ganizacjami<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Zwi\u0105zkowymi <span class=\"_ _5\"></span>dzia\u0142aj\u0105cy<span class=\"_ _0\"></span>mi <span class=\"_ _5\"></span>w <span class=\"_ _5\"></span>JSW, <span class=\"_ _1\"></span>kt\u00f3re <span class=\"_ _5\"></span>zak\u0142ada <span class=\"_ _5\"></span>gwarancje <span class=\"_ _1\"></span>zatrudnienia <span class=\"_ _5\"></span>dla w<span class=\"_ _1\"></span>szystkich <span class=\"_ _1\"></span>pracownik\u00f3w <span class=\"_ _5\"></span>JSW <span class=\"_ _5\"></span>na <span class=\"_ _5\"></span>okr<span class=\"_ _0\"></span>es <span class=\"_ _5\"></span>10 <span class=\"_ _1\"></span>lat, <span class=\"_ _5\"></span>licz\u0105c <span class=\"_ _1\"></span>od<span class=\"ff1\"> dnia <span class=\"_ _5\"></span>zawarcia </span>Porozumienia.  W <span class=\"_ _d\"> </span>przypadku <span class=\"_ _d\"> </span>niedotrzymania  pr<span class=\"_ _0\"></span>zez  JSW <span class=\"_ _d\"> </span>gwarancji  z<span class=\"_ _0\"></span>atrudnienia,  Jednostka  dominuj\u0105ca <span class=\"_ _d\"> </span>b\u0119dzie <span class=\"_ _d\"> </span>zobowi\u0105zana  do <span class=\"_ _d\"> </span>wyp\u0142aty<span class=\"_ _9\"></span><span class=\"ff1\"> </span>odszkodowania <span class=\"_ _5\"></span>w <span class=\"_ _0\"></span><span class=\"ff7\">wysoko\u015bci r\u00f3wnej <span class=\"_ _5\"></span>i<span class=\"_ _0\"></span>loczynowi <span class=\"_ _1\"></span>przeci\u0119tnego m<span class=\"_ _1\"></span>iesi\u0119cznego w<span class=\"_ _1\"></span>ynagrodzenia <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>JSW <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>roku <span class=\"_ _1\"></span>poprzedzaj\u0105cym <span class=\"_ _1\"></span>rozwi\u0105zanie stosun<span class=\"_ _1\"></span>ku </span>pracy <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>liczby <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>esi\u0119cy, <span class=\"_ _0\"></span>kt\u00f3re <span class=\"_ _9\"></span>pozostaj\u0105 <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>up\u0142ywu <span class=\"_ _0\"></span>okresu <span class=\"_ _9\"></span>gwarancji <span class=\"_ _9\"></span>zatrudnienia <span class=\"_ _9\"></span>(w <span class=\"_ _0\"></span>przypadku <span class=\"_ _9\"></span>pracownik\u00f3w <span class=\"_ _9\"></span>administracyjnych <span class=\"_ _9\"></span>n<span class=\"_ _9\"></span>ie <span class=\"_ _0\"></span>wi\u0119cej <span class=\"_ _9\"></span>ni\u017c sze\u015b\u0107dziesi\u0119ciokrotno\u015b\u0107  przeci\u0119tnego  wynagrodzenia  w  roku  poprzedzaj\u0105cym).  Strony  zobowi\u0105za\u0142y  si\u0119  do  wzajemne<span class=\"_ _1\"></span>j  wsp\u00f3\u0142pracy  w<span class=\"_ _0\"></span><span class=\"ff1\"> celu<span class=\"_ _0\"></span> </span>zachowania <span class=\"_ _1\"></span>aktualnych <span class=\"_ _1\"></span>miejsc <span class=\"_ _1\"></span>pracy <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>rozwoju <span class=\"_ _1\"></span>JSW. <span class=\"_ _1\"></span>Strony <span class=\"_ _1\"></span>postanowi\u0142y, <span class=\"_ _1\"></span>\u017ce <span class=\"_ _5\"></span>Porozumienie b\u0119dzie <span class=\"_ _1\"></span>obowi\u0105zywa\u0107 <span class=\"_ _5\"></span>do czasu <span class=\"_ _1\"></span>wej\u015bcia w<span class=\"ff1\"> </span>\u017cycie <span class=\"_ _1\"></span>nowego jednolitego Zak\u0142adowego Uk\u0142adu Zbiorowego Pracy dla Pracownik\u00f3w JSW, a do <span class=\"_ _1\"></span>tego czasu warunki um\u00f3w o prac\u0119 pracownik\u00f3w zak\u0142ad\u00f3w JSW nie ulegn\u0105 zmianom i nie b\u0119d\u0105 podlega\u0107 wypowiedzeniom.<span class=\"ff1\"> </span>c)<span class=\"ffe ls0\"> <span class=\"ff9\">udzielone i otrzymane por\u0119czenia i gwarancje<span class=\"ffa\"> </span></span></span>W <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _b\"></span>wygas\u0142o <span class=\"_ _9\"></span>por\u0119czenie <span class=\"_ _b\"></span>sp\u00f3\u0142ki <span class=\"_ _9\"></span>PBSz <span class=\"_ _9\"></span>za <span class=\"_ _b\"></span>zobowi\u0105zania <span class=\"_ _9\"></span>PPG <span class=\"_ _b\"></span>ROW<span class=\"ff1\">-</span>JAS <span class=\"_ _b\"></span>Sp. <span class=\"_ _9\"></span>z <span class=\"_ _9\"></span>o.o. <span class=\"_ _b\"></span>wobec <span class=\"_ _9\"></span>Generali <span class=\"_ _9\"></span>T<span class=\"_ _0\"></span>owarzystwo <span class=\"_ _9\"></span>Ubezpiecze\u0144 <span class=\"_ _9\"></span>S.A., kt\u00f3rego warto\u015b\u0107 wynosi\u0142a 4,9 mln PLN.<span class=\"ff1\"> </span>Na <span class=\"_ _1\"></span>dzie\u0144 <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>grudnia <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>roku w<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Grupie wyst\u0119po<span class=\"_ _1\"></span>wa\u0142y <span class=\"_ _1\"></span>czynne <span class=\"_ _1\"></span>gwarancje <span class=\"_ _1\"></span>ubezpieczeniowe <span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>\u0142\u0105czn\u0105 <span class=\"_ _1\"></span>kwot\u0119 31,8 <span class=\"_ _5\"></span>mln PLN <span class=\"_ _1\"></span>oraz <span class=\"_ _1\"></span>czynne <span class=\"ff1\">gwarancje </span>bankowe <span class=\"_ _9\"></span><span class=\"ff7\">na <span class=\"_ _b\"></span>\u0142\u0105czn\u0105 <span class=\"_ _9\"></span>kwot\u0119 <span class=\"_ _9\"></span>1<span class=\"_ _0\"></span>5,7 <span class=\"_ _9\"></span>mln <span class=\"_ _b\"></span>PLN <span class=\"_ _9\"></span>(na <span class=\"_ _b\"></span>dzie\u0144 <span class=\"_ _9\"></span>31 <span class=\"_ _b\"></span>grudnia <span class=\"_ _9\"></span>2022 <span class=\"_ _b\"></span>roku: <span class=\"_ _9\"></span>gwarancje <span class=\"_ _b\"></span>ubezpieczeniowe <span class=\"_ _9\"></span>wynosi\u0142<span class=\"_ _0\"></span>y <span class=\"_ _9\"></span>28,3 <span class=\"_ _9\"></span>mln <span class=\"_ _b\"></span>PLN, <span class=\"_ _9\"></span>a <span class=\"_ _b\"></span>gwarancje </span>bankowe:14,0 mln PLN).<span class=\"_ _1c\"> </span>10.2.<span class=\"ffb ls0\"> <span class=\"ff3\">PRZYSZ\u0141E ZOBOWI\u0104ZANIA U<span class=\"_ _0\"></span>MOWNE <span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>Przysz\u0142e <span class=\"_ _b\"></span>zobowi\u0105zania <span class=\"_ _9\"></span>umowne <span class=\"_ _9\"></span>zaci\u0105gni\u0119te <span class=\"_ _b\"></span>na <span class=\"_ _9\"></span>dni <span class=\"_ _b\"></span>ko\u0144cz\u0105ce <span class=\"_ _b\"></span>okresy <span class=\"_ _b\"></span>sprawozda<span class=\"_ _1\"></span>wcze, <span class=\"_ _9\"></span>nie <span class=\"_ _b\"></span>uj\u0119te <span class=\"_ _b\"></span>w <span class=\"_ _9\"></span>skonsolido<span class=\"_ _0\"></span>wanym <span class=\"_ _9\"></span>sprawozdaniu <span class=\"_ _b\"></span>z<span class=\"_ _0\"></span><span class=\"ff1\"> sytuacji </span>finansowej obejmuj\u0105:<span class=\"ff1\"> </span>31.12.2023 31.12.2022 Zobowi\u0105zania umo<span class=\"_ _1\"></span>wne zaci\u0105gni\u0119te w <span class=\"_ _1\"></span>celu nabycia r<span class=\"_ _1\"></span>zeczowych akty<span class=\"_ _1\"></span>w\u00f3w trwa\u0142ych i<span class=\"ff1\"> </span>warto\u015bci niematerialny<span class=\"_ _1\"></span>ch<span class=\"ff1\"> </span>1 269,2 1 266,6 Pozosta\u0142e<span class=\"ff1\"> </span>167,8 108,1 RAZEM 1 437,0 1 374,7",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-25": {
   "value": "10.3.<span class=\"ffb ls0\"> <span class=\"ff3\">PO\u0141\u0104CZENIA JEDNOSTEK GO<span class=\"_ _0\"></span>SPODARCZYCH, NA<span class=\"_ _0\"></span>BYCIA (OBJ\u0118CIA) ORAZ<span class=\"_ _0\"></span> SPRZEDA\u017b <span class=\"_ _0\"></span>UDZIA\u0141<span class=\"_ _0\"></span>\u00d3W/AKCJI<span class=\"ff2\"> </span></span></span>ZMIANY W UDZIA\u0141ACH NIEKONTROLUJ\u0104CYCH W <span class=\"_ _1\"></span>2023 ROKU<span class=\"ff2\"> </span>W <span class=\"_ _b\"></span>dniu <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>maja <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>roku <span class=\"_ _8\"> </span>Nad<span class=\"_ _1\"></span>zwyczajne <span class=\"_ _b\"></span>Zgromadzenie <span class=\"_ _b\"></span>Wsp\u00f3lnik\u00f3w <span class=\"_ _b\"></span>J<span class=\"_ _0\"></span>ZR <span class=\"_ _b\"></span>D\u017awigi <span class=\"_ _b\"></span>podj\u0119\u0142o <span class=\"_ _b\"></span>uchwa\u0142\u0119 <span class=\"_ _b\"></span>w <span class=\"_ _b\"></span>spra<span class=\"_ _0\"></span>wie <span class=\"_ _b\"></span>wyra\u017cenia <span class=\"_ _b\"></span>zgody <span class=\"_ _b\"></span>na <span class=\"_ _b\"></span>nabycie<span class=\"_ _0\"></span><span class=\"ff1\"> </span>udzia\u0142\u00f3w wsp\u00f3lnika mniejszo\u015bciowego JZR D\u017awigi w celu ich do<span class=\"_ _1\"></span>browol<span class=\"ff1\">neg<span class=\"_ _0\"></span>o umorzenia </span>\u2013<span class=\"ff1\"> </span>szerzej om\u00f3wione w Nocie 1.2. <span class=\"ff1\"> </span>ZMIANY W UDZIA\u0141ACH NIEKONTROLUJ\u0104CYCH W <span class=\"_ _1\"></span>OKRESIE POR\u00d3WNAWCZYM, tj. W 2022 ROKU<span class=\"ff2\"> </span>W <span class=\"_ _1\"></span>dniu <span class=\"_ _1\"></span>6 <span class=\"_ _5\"></span>czerwca 2022 <span class=\"_ _5\"></span>roku Nadzwyczajne <span class=\"_ _1\"></span>Zgromadzenie <span class=\"_ _5\"></span>Wsp\u00f3lnik\u00f3w JZR <span class=\"_ _5\"></span>podj\u0119\u0142o uchwa\u0142\u0119 <span class=\"_ _1\"></span>w <span class=\"_ _5\"></span>sprawie podwy\u017cszenia <span class=\"_ _5\"></span>kapita\u0142u zak\u0142adowe<span class=\"ff1\">go<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>JZR </span>z <span class=\"_ _9\"></span>kwoty <span class=\"_ _9\"></span>712,3 <span class=\"_ _9\"></span>mln <span class=\"_ _9\"></span>PLN <span class=\"_ _9\"></span>do <span class=\"_ _9\"></span>kwoty <span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>32,3 <span class=\"_ _9\"></span>mln <span class=\"_ _9\"></span>PLN, <span class=\"_ _9\"></span>tj. <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>kwot\u0119 <span class=\"_ _9\"></span>20,0 <span class=\"_ _9\"></span>mln <span class=\"_ _9\"></span>PLN <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>drodze <span class=\"_ _9\"></span>obj\u0119cia <span class=\"_ _9\"></span>przez <span class=\"_ _9\"></span>Skarb <span class=\"_ _9\"></span>Pa\u0144stwa <span class=\"_ _9\"></span>40<span class=\"_ _0\"></span><span class=\"ff1\"> </span>000 <span class=\"_ _9\"></span>nowych <span class=\"_ _9\"></span>udzia\u0142\u00f3w o <span class=\"ff7\">warto\u015bci <span class=\"_ _1\"></span>nominalnej <span class=\"_ _1\"></span>po<span class=\"ff1\"> </span>500,00 <span class=\"_ _5\"></span>PL<span class=\"_ _0\"></span>N ka\u017cdy <span class=\"_ _5\"></span>w podwy\u017cszonym <span class=\"_ _5\"></span>k<span class=\"_ _0\"></span>apitale <span class=\"_ _1\"></span>zak\u0142ad<span class=\"_ _1\"></span>owym, <span class=\"_ _1\"></span>z <span class=\"_ _1\"></span>wy\u0142\u0105czeniem <span class=\"_ _1\"></span>prawa <span class=\"_ _1\"></span>pierwsze\u0144stwa <span class=\"_ _1\"></span>obj\u0119cia <span class=\"_ _1\"></span>udzi<span class=\"_ _0\"></span>a\u0142\u00f3w <span class=\"_ _1\"></span>przez </span>JSW. Podwy\u017cszenie kapita\u0142u zak\u0142adowego <span class=\"_ _1\"></span>JZR zosta\u0142o zarejestrowane w KRS w dniu 1<span class=\"_ _1\"></span>2 lipca 2022 roku. Po<span class=\"ff1\"> </span>podwy\u017cszeniu kapita\u0142u udzia\u0142 JSW obni\u017cy\u0142 si\u0119 do<span class=\"ff1\"> </span>60,40%, natomiast udzia\u0142 Skarbu Pa\u0144stwa wzr\u00f3s\u0142 do 39,60%.<span class=\"ff1\"> </span>W dniu <span class=\"_ _1\"></span>23 sierpnia <span class=\"_ _1\"></span>2022 roku <span class=\"_ _1\"></span>Zarz\u0105d JSW podj\u0105\u0142 <span class=\"_ _1\"></span>uchwa\u0142\u0119 w<span class=\"_ _1\"></span> sprawie <span class=\"_ _1\"></span>wyra\u017cenia zgody <span class=\"_ _1\"></span>na nabycie <span class=\"_ _1\"></span>przez JSW <span class=\"_ _1\"></span>akcji PBSz w <span class=\"_ _1\"></span>trybie przymusow<span class=\"_ _1\"></span>ego odkupu <span class=\"_ _0\"></span>akcj<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>PBSz <span class=\"_ _0\"></span>zgodnie<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>z <span class=\"_ _0\"></span>art. <span class=\"_ _9\"></span>418<span class=\"_ _1c\"> </span>1 <span class=\"_ _9\"></span><span class=\"ff7\">KSH <span class=\"_ _0\"></span>od <span class=\"_ _9\"></span>akcjonariusza <span class=\"_ _9\"></span>reprezentuj\u0105cego <span class=\"_ _9\"></span>nie <span class=\"_ _0\"></span>wi\u0119cej <span class=\"_ _9\"></span>ni\u017c <span class=\"_ _9\"></span>5% <span class=\"_ _9\"></span>kapita\u0142u <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>ak\u0142adowego <span class=\"_ _0\"></span>PBSz,<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>stanowi\u0105cych </span>w\u0142asno\u015b\u0107 sp\u00f3\u0142ki Wind <span class=\"_ _5\"></span>Fin<span class=\"_ _0\"></span>ance Sp. <span class=\"_ _1\"></span>z o<span class=\"_ _1\"></span>. o. <span class=\"_ _1\"></span>za \u0142\u0105czn\u0105 <span class=\"_ _1\"></span>kwot\u0119 <span class=\"_ _1\"></span>0,7<span class=\"ff1\"> mln PLN. <span class=\"_ _1\"></span>W wyniku te<span class=\"_ _1\"></span>j transakcji JSW <span class=\"_ _1\"></span>posiada <span class=\"_ _1\"></span>4 <span class=\"ff7\">467 948 <span class=\"_ _1\"></span>akcji PBSz stano<span class=\"_ _1\"></span>wi\u0105cych </span></span>95,81% udzia\u0142u w kapitale PBSz.<span class=\"_ _1c\"> </span>Zmiana stanu udzia\u0142\u00f3w niekontroluj\u0105cych:<span class=\"ff1\"> </span>2023 2022 STAN NA 1 STY<span class=\"_ _1\"></span>CZNIA 501,0 446,3 Ca\u0142kowite dochody <span class=\"_ _1\"></span>przypadaj\u0105ce n<span class=\"_ _1\"></span>a udzia\u0142y niekontrol<span class=\"_ _1\"></span>uj\u0105ce<span class=\"ff1\"> </span>2,4 32,6 Dywidendy (0,2) (0,1) Transakcje z udzia\u0142<span class=\"_ _1\"></span>ami niekontroluj<span class=\"_ _1\"></span>\u0105cymi<span class=\"ff1\"> </span>(0,9) 22,2 - <span class=\"ff5\">JZR (obj\u0119cie pr<span class=\"_ _1\"></span>zez Skarb Pa\u0144stw<span class=\"_ _1\"></span>a udzia\u0142\u00f3w za wk\u0142a<span class=\"_ _1\"></span>d got\u00f3wkowy)<span class=\"ff4\"> </span></span>- 23,2 - PBSz (nabycie ak<span class=\"_ _1\"></span>cji w trybie przymu<span class=\"_ _1\"></span>sowego odkupu) - (1,0) - <span class=\"ff5\">JZR D\u017awigi (na<span class=\"_ _1\"></span>bycie udzia\u0142\u00f3w od <span class=\"_ _1\"></span>udzia\u0142owc\u00f3w mniej<span class=\"_ _1\"></span>szo\u015bciowych <span class=\"_ _1\"></span>w celu ich umorzenia)<span class=\"ff4\"> </span></span>(0,9) - STAN NA 31 GRU<span class=\"_ _1\"></span>DNIA 502,3 501,0",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-26": {
   "value": "INFORMACJE O TRANSAKCJACH Z CZ\u0141ONKAMI ZARZ\u0104DU JSW<span class=\"ff2\"> </span>Zarz\u0105d JSW stanowi kluczow\u0105 kadr\u0119 zarz\u0105dzaj\u0105c\u0105 Grupy.<span class=\"ff1\"> </span>Wynagrodzenie Cz\u0142onk\u00f3w Zarz\u0105du Jednostki dominuj\u0105cej<span class=\"ff2\"> </span>2023 (tys. PLN) 2022 (tys. PLN) Kr\u00f3tkoterminowe \u015b<span class=\"_ _1\"></span>wiadczenia prac<span class=\"_ _1\"></span>ownicze:<span class=\"ff1\"> </span>\u2012<span class=\"ffc\"> <span class=\"ff7\">wynagrodzenia, u<span class=\"_ _1\"></span>s\u0142ugi zarz\u0105dza<span class=\"_ _1\"></span>nia *<span class=\"ff1\"> </span></span></span>3 901,9 3 148,3 \u2012<span class=\"ffc\"> <span class=\"ff1\">wynagrodzenie <span class=\"_ _1\"></span>zmienne za 202<span class=\"_ _1\"></span>2 rok ** </span></span>n/d 1 656,2 \u2012<span class=\"ffc\"> <span class=\"ff7\">\u015bwiadczenia, d<span class=\"_ _1\"></span>ochody z innych t<span class=\"_ _1\"></span>ytu\u0142\u00f3w ***<span class=\"ff1\"> </span></span></span>32,2 32,8 \u2012<span class=\"ffc\"> <span class=\"ff1\">wynagrodzenie <span class=\"_ _1\"></span>zmienne za 202<span class=\"_ _1\"></span>3 rok **** </span></span>2 353,2 n/d RAZEM 6 287,3 4 837,3 *<span class=\"ls6\">     </span> <span class=\"ff5\">W pozycj<span class=\"_ _0\"></span>i uj\u0119to koszty wynagro<span class=\"_ _0\"></span>dze\u0144 z tytu\u0142u us\u0142ug <span class=\"_ _0\"></span>zarz\u0105dzani<span class=\"_ _0\"></span>a wyp\u0142aconych na podstawi<span class=\"_ _0\"></span>e um\u00f3w o \u015bwiadczenie us\u0142u<span class=\"_ _0\"></span>g zarz\u0105dzania.<span class=\"_ _0\"></span></span> **<span class=\"ls6\">   <span class=\"ff5 ls0\">Pozycja ta obejmuje wy<span class=\"_ _0\"></span>nagrodzenie zmienn<span class=\"_ _0\"></span>e za rok 2022 rok, wyp\u0142<span class=\"_ _0\"></span>acone w 2023 roku<span class=\"_ _0\"></span><span class=\"ff4\">.<span class=\"_ _0\"></span><span class=\"ff10 fs3\"> </span></span></span></span>***<span class=\"ls6\">   <span class=\"ff5 ls0\">Pozycja <span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>obejmuje <span class=\"_ _0\"></span>\u015bwia<span class=\"_ _0\"></span>dczenia <span class=\"_ _0\"></span>z <span class=\"_ _0\"></span>innych <span class=\"_ _9\"></span>tytu\u0142\u00f3w, w <span class=\"_ _0\"></span>tym<span class=\"_ _0\"></span>: <span class=\"_ _0\"></span>wyp\u0142acone <span class=\"_ _0\"></span>po <span class=\"_ _9\"></span>wyga\u015bni\u0119ciu <span class=\"_ _9\"></span>umowy <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>\u015bwiadczenie <span class=\"_ _0\"></span>us\u0142ug <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>arz\u0105dzania, <span class=\"_ _0\"></span>odpraw<span class=\"_ _0\"></span>\u0119, <span class=\"_ _0\"></span>odszkodowanie <span class=\"_ _0\"></span>za <span class=\"_ _9\"></span>powstrzymywanie s<span class=\"_ _0\"></span>i\u0119 </span></span>od<span class=\"ls0\"> <span class=\"ff5\">dzia\u0142alno\u015bci k<span class=\"_ _0\"></span>onkurencyjnej lub/oraz \u015b<span class=\"_ _0\"></span>wiadczenia pozosta\u0142e jak <span class=\"_ _0\"></span>np. zwrot za najem mieszk<span class=\"_ _0\"></span>ania.<span class=\"_ _0\"></span></span> </span>**** <span class=\"ff5\">Wynagrodzenie <span class=\"_ _9\"></span>zmienne <span class=\"_ _9\"></span>za <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>rok <span class=\"_ _9\"></span>obejmuje <span class=\"_ _9\"></span>warto\u015bci <span class=\"_ _9\"></span>szacu<span class=\"_ _0\"></span>nkowe <span class=\"_ _9\"></span>przyj\u0119te <span class=\"_ _9\"></span>przez <span class=\"_ _9\"></span>Rad\u0119 <span class=\"_ _9\"></span>Nadzorcz<span class=\"_ _0\"></span>\u0105 <span class=\"_ _0\"></span>JSW<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>w <span class=\"_ _9\"></span>dniu <span class=\"_ _9\"></span>12 <span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>wietnia <span class=\"_ _9\"></span>2024 <span class=\"_ _9\"></span>roku <span class=\"_ _9\"></span>Uchwa\u0142\u0105 <span class=\"_ _9\"></span>nr <span class=\"_ _9\"></span>285/XI/24. <span class=\"_ _9\"></span>Wynagrodzenie </span>zmienne za <span class=\"_ _0\"></span>2023 rok <span class=\"_ _0\"></span>zostanie <span class=\"_ _0\"></span>wyp\u0142acone pod <span class=\"_ _0\"></span>warunkiem re<span class=\"_ _0\"></span>alizacji przez <span class=\"_ _0\"></span>Zarz\u0105dzaj\u0105cych <span class=\"_ _0\"></span>Cel\u00f3w <span class=\"_ _0\"></span>Zarz\u0105dczych z<span class=\"_ _0\"></span>godnie z uc<span class=\"_ _0\"></span>hwa\u0142\u0105 R<span class=\"_ _0\"></span>ady<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _0\"></span>Nadzorczej, <span class=\"_ _0\"></span>po zatwierdz<span class=\"_ _0\"></span>eniu S<span class=\"_ _0\"></span>prawozdania </span>Zarz\u0105du  z<span class=\"ff4\"> </span>dzia\u0142alno\u015bci  Jastrz\u0119bskiej  Sp\u00f3\u0142ki  W\u0119glowej  S.A.  oraz  Grupy <span class=\"_ _b\"> </span>K<span class=\"_ _0\"></span>apita\u0142owej  Jastrz\u0119bski<span class=\"_ _0\"></span>ej  Sp\u00f3\u0142ki  W\u0119glowej  S.A. <span class=\"_ _8\"> </span>za <span class=\"_ _8\"> </span>rok  obrotowy  zak<span class=\"_ _9\"></span>o\u0144<span class=\"_ _1\"></span>czony  31  grudnia  2023  roku i <span class=\"ff5\">Jednostkowego <span class=\"_ _b\"> </span>spr<span class=\"_ _0\"></span>awozdania <span class=\"_ _b\"> </span>finansoweg<span class=\"_ _0\"></span>o <span class=\"_ _b\"> </span>Jastrz\u0119bskiej <span class=\"_ _b\"> </span>Sp\u00f3\u0142ki<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>W\u0119glowej <span class=\"_ _b\"> </span>S.A.<span class=\"_ _0\"></span></span> <span class=\"_ _8\"> </span><span class=\"ff5\">za <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>ok <span class=\"_ _b\"> </span>obrotowy <span class=\"_ _b\"> </span>zako\u0144czo<span class=\"_ _0\"></span>ny <span class=\"_ _b\"> </span>31 <span class=\"_ _b\"> </span>grudnia <span class=\"_ _b\"> </span>202<span class=\"_ _0\"></span>3 <span class=\"_ _b\"> </span>roku <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>udzieleniu <span class=\"_ _b\"> </span>Zarz<span class=\"_ _0\"></span>\u0105dzaj\u0105cym <span class=\"_ _b\"> </span>abs<span class=\"_ _0\"></span>olutorium </span>z <span class=\"ff5\">wykonania przez nic<span class=\"_ _0\"></span>h obowi\u0105zk\u00f3w cz\u0142onk\u00f3w Z<span class=\"_ _0\"></span>arz\u0105du przez Walne Z<span class=\"_ _0\"></span>gromadzenie. <span class=\"_ _0\"></span><span class=\"ff11\"> </span></span>W grudniu <span class=\"_ _1\"></span>2023 roku <span class=\"_ _1\"></span>oraz po <span class=\"_ _1\"></span>dniu ko\u0144<span class=\"_ _1\"></span>cz\u0105cym okres sp<span class=\"_ _1\"></span>rawozdawczy tj. <span class=\"_ _1\"></span>w styczniu <span class=\"_ _1\"></span>i marcu <span class=\"_ _1\"></span>2024 roku Cz\u0142onkom <span class=\"_ _1\"></span>Zarz\u0105du JSW <span class=\"_ _1\"></span>zosta\u0142o wyp\u0142acone<span class=\"_ _1\"></span> wynagrodzenie zmienne za 2021 rok (uj\u0119te w kosztach 2021 roku) w \u0142\u0105cznej kwocie 1<span class=\"ff1\"> 005,1 tys. PLN.</span><span class=\"ff1\"> </span>Szczeg\u00f3\u0142y um<span class=\"_ _1\"></span>\u00f3w <span class=\"_ _1\"></span>zawartych z <span class=\"_ _5\"></span>osob<span class=\"_ _0\"></span>ami zarz\u0105dzaj\u0105cymi <span class=\"_ _1\"></span>zosta\u0142y op<span class=\"_ _1\"></span>isane <span class=\"_ _1\"></span>w<span class=\"ff1\"> <span class=\"_ _0\"></span>Punkcie 8.<span class=\"_ _1\"></span>7. <span class=\"ff5\">Sprawozdania <span class=\"_ _1\"></span>Zarz\u0105du <span class=\"ff4\">z </span>dzia\u0142alno\u015bci <span class=\"_ _1\"></span>Jastrz\u0119bskiej Sp<span class=\"_ _1\"></span>\u00f3\u0142ki </span></span>W\u0119glowej S.A. oraz Grupy Kapita\u0142owej Jastrz\u0119bskiej Sp\u00f3\u0142ki W\u0119glowej S.A. za rok obrotowy zako\u0144czony 31 grudnia 2023 <span class=\"_ _1\"></span>roku.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-27": {
   "value": "10.5.<span class=\"ffb ls0\"> <span class=\"ff3\">WYNAGRODZENIE BIEG\u0141E<span class=\"_ _0\"></span>GO REWIDENTA<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span>Podmiotem <span class=\"_ _0\"></span>uprawnionym <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>badani<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>skonsolidowanego <span class=\"_ _0\"></span>sprawozdania <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>nansowego <span class=\"_ _0\"></span>Grupy <span class=\"_ _0\"></span>za<span class=\"_ _0\"></span> <span class=\"ff7\">rok <span class=\"_ _0\"></span>obrotowy <span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>ako\u0144czony <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>grudnia <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>oku </span>jest PricewaterhouseC<span class=\"_ _1\"></span>oopers <span class=\"_ _1\"></span>Polska Sp. <span class=\"_ _5\"></span>z o.o. Au<span class=\"_ _1\"></span>dyt Sp. <span class=\"_ _5\"></span>k<span class=\"_ _0\"></span>.(\u201ePWC\u201d). Wyboru <span class=\"_ _5\"></span>fi<span class=\"_ _0\"></span>rmy audytorskiej dokon<span class=\"_ _1\"></span>a\u0142a R<span class=\"_ _1\"></span>ada Nadzorcza <span class=\"_ _1\"></span>JSW <span class=\"_ _1\"></span>w <span class=\"_ _1\"></span>dniu <span class=\"_ _1\"></span>10 lutego 2023 roku. Umowa pom<span class=\"_ _1\"></span>i\u0119dzy JSW a<span class=\"ff1\"> </span>PWC zosta\u0142a <span class=\"_ _1\"></span>zawarta w <span class=\"_ _1\"></span>dniu 15 czerwca <span class=\"_ _1\"></span>2023<span class=\"ff1\"> roku i dotyczy badania jednostkowego sprawozdania <span class=\"_ _1\"></span>finansowego JSW </span>za<span class=\"ls0\"> lata <span class=\"ls3\">2023</span> - 2024, <span class=\"_ _5\"></span>sk<span class=\"_ _0\"></span>onsolidowanego <span class=\"_ _1\"></span>sprawozdania <span class=\"_ _5\"></span>fi<span class=\"_ _0\"></span>nansowego <span class=\"_ _1\"></span>Grupy <span class=\"_ _1\"></span>za <span class=\"_ _5\"></span>l<span class=\"_ _0\"></span>ata <span class=\"_ _5\"></span>20<span class=\"_ _0\"></span>23-<span class=\"ff7\">2024, <span class=\"_ _1\"></span>wykonanie <span class=\"_ _1\"></span>przegl\u0105du <span class=\"_ _5\"></span>\u015br\u00f3dr<span class=\"_ _0\"></span>ocznego <span class=\"_ _5\"></span>jedn<span class=\"_ _0\"></span>ostkowego </span></span>sprawozdania  finansowego  JSW  za I <span class=\"ff7\">p\u00f3\u0142rocza  2023  </span>-  2024 roku  oraz <span class=\"ff7\">\u015br\u00f3drocznego  skonsolidowanego  sprawozdania  finansowego  Grupy </span>za<span class=\"ls0\"> I <span class=\"ff7\">p\u00f3\u0142rocza 2023</span> - 2024 roku.  </span>Badanie sprawozda\u0144 <span class=\"_ _0\"></span>finansowych <span class=\"_ _0\"></span>kluczowych s<span class=\"_ _0\"></span>p\u00f3\u0142ek zale\u017cnych <span class=\"_ _0\"></span>tj. <span class=\"_ _0\"></span>JSW KOKS, <span class=\"_ _0\"></span>JZR <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>PBSz <span class=\"_ _0\"></span>za<span class=\"_ _0\"></span><span class=\"ff1\"> </span>rok obrotowy <span class=\"_ _0\"></span>zako\u0144czony 31 <span class=\"_ _0\"></span>grudnia <span class=\"_ _0\"></span>2023 roku zosta\u0142o przeprowadzone na podstawie odr\u0119bnych um\u00f3w zawartych z PricewaterhouseCoopers Polska Sp. z o.o. Audyt Sp.<span class=\"_ _1\"></span>k.<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Podmiotem <span class=\"_ _0\"></span>uprawnionym <span class=\"_ _0\"></span>do <span class=\"_ _9\"></span>bad<span class=\"ff7\">ania <span class=\"_ _0\"></span>sprawozdania <span class=\"_ _9\"></span>finansowego <span class=\"_ _0\"></span>Funduszu <span class=\"_ _0\"></span>za <span class=\"_ _9\"></span>rok <span class=\"_ _0\"></span>obrotowy <span class=\"_ _0\"></span>zako\u0144czony <span class=\"_ _9\"></span>31 <span class=\"_ _0\"></span>grudnia <span class=\"_ _0\"></span>2023 <span class=\"_ _9\"></span>roku <span class=\"_ _0\"></span>jest <span class=\"_ _9\"></span>UH<span class=\"_ _1\"></span>Y <span class=\"_ _0\"></span>ECA </span>Audyt Sp. z o.o. z siedzib\u0105 w Warszawie.<span class=\"ff1\"> </span>Podmiotem <span class=\"_ _1\"></span>uprawnionym <span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>badania <span class=\"_ _1\"></span>sprawozda\u0144 <span class=\"_ _1\"></span>finansowych <span class=\"_ _5\"></span>jednostek zale\u017cnych <span class=\"_ _1\"></span>innych <span class=\"_ _1\"></span>ni\u017c <span class=\"_ _1\"></span>wymienione <span class=\"_ _5\"></span>powy\u017cej za <span class=\"_ _5\"></span>rok ob<span class=\"_ _0\"></span>rotowy <span class=\"_ _1\"></span>zako\u0144czony 31 grudnia 2023 roku jest Grupa Gumu\u0142ka \u2013<span class=\"ff1\"> </span>Audytor Sp. z o.o. z siedzib\u0105 w Katowicach. <span class=\"ff1\"> </span>\u0141\u0105czne <span class=\"_ _e\"> </span>wynagrodzenie <span class=\"_ _e\"> </span>bieg\u0142ego <span class=\"_ _e\"> </span>rewidenta  obejmuj\u0105ce <span class=\"_ _8\"> </span>wynagrodzenie  dla <span class=\"_ _e\"> </span>PWC <span class=\"_ _8\"> </span>or<span class=\"_ _0\"></span>az <span class=\"_ _e\"> </span>innych <span class=\"_ _e\"> </span>firm  audytorskich <span class=\"_ _8\"> </span>badaj\u0105cych  sprawozdani<span class=\"_ _0\"></span><span class=\"ff1 ls3\">a </span>finansowe sp\u00f3\u0142ek zale\u017cnych, przedstawia poni\u017csza tabela: <span class=\"ff1\"> </span>2023 (tys. PLN) 2022 (tys. PLN) Wynagrodzenie bi<span class=\"_ _1\"></span>eg\u0142ego rewid<span class=\"_ _1\"></span>enta w odniesi<span class=\"_ _1\"></span>eniu do Jednostki <span class=\"_ _1\"></span>dominuj\u0105cej<span class=\"ff2 fs1\"> </span>598,0 410,0<span class=\"fs1\"> </span>Obowi\u0105zkowe bad<span class=\"_ _1\"></span>anie<span class=\"ff1\"> </span>421,0 270,0 Przegl\u0105d \u015br\u00f3droczn<span class=\"_ _1\"></span>ego sprawozdania fin<span class=\"_ _1\"></span>ansowego <span class=\"ff1\"> </span>118,0 85,0 Pozosta\u0142e us\u0142ugi *<span class=\"ff1\"> </span>59,0 55,0 Wynagrodzenie bi<span class=\"_ _1\"></span>eg\u0142ego rewid<span class=\"_ _1\"></span>enta w odniesi<span class=\"_ _1\"></span>eniu do jednost<span class=\"_ _1\"></span>ek zale\u017cnych<span class=\"ff2 fs1\"> </span>659,4 447,7<span class=\"fs1\"> </span>Obowi\u0105zkowe bad<span class=\"_ _1\"></span>anie<span class=\"ff1\"> </span>659,4 447,7 RAZEM 1 257,4 857,7 * <span class=\"ls6\">   <span class=\"ls0\">W 2023 i 2022 roku <span class=\"_ _0\"></span><span class=\"ff5\">pozycja dotyczy\u0142a us\u0142u<span class=\"_ _0\"></span>gi sporz\u0105dzenia raport\u00f3w z w<span class=\"_ _0\"></span>eryfikacji wska\u017anik\u00f3w fina<span class=\"_ _0\"></span>nsowych oraz oceny spraw<span class=\"_ _0\"></span>ozdania o wynagrodzeni<span class=\"_ _0\"></span>ach<span class=\"_ _9\"></span></span> <span class=\"ff5\">Zarz\u0105du i Rady Nadzorczej.</span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-28": {
   "value": "Niniejsze <span class=\"_ _8\"> </span>skonsolidowane <span class=\"_ _8\"> </span>sprawozdanie <span class=\"_ _8\"> </span>finansowe <span class=\"_ _8\"> </span>za <span class=\"_ _8\"> </span>r<span class=\"_ _0\"></span>ok <span class=\"_ _8\"> </span>obrotowy <span class=\"_ _8\"> </span>za<span class=\"_ _0\"></span>ko\u0144czony <span class=\"_ _8\"> </span>31 <span class=\"_ _8\"> </span>grudnia <span class=\"_ _8\"> </span>2023 <span class=\"_ _e\"> </span>roku <span class=\"_ _8\"> </span>zosta\u0142o <span class=\"_ _e\"> </span>zatwierdzone <span class=\"_ _8\"> </span>do<span class=\"_ _9\"></span><span class=\"ff1\"> publikacji </span>oraz <span class=\"ff7\">podpisane przez Zarz\u0105d JSW dnia</span> 22 kwietnia 2024 roku.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "pl",
    "entity": "scheme:259400D4E0H5BGXNIK97",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  }
 }
}